---
kind: "section"
citation: "27 C.F.R. § 41.182"
title: "27"
number: "41.182"
heading: "Availability of records."
url: "https://uscodex.org/cfr/27/41.182"
---

# §41.182. Availability of records.


The records required under [§ 41.181](/cfr/27/41.181.md) shall be kept by the importer at his usual place of business unless otherwise authorized in writing by the appropriate TTB officer, and shall be made available for inspection by the appropriate TTB officer upon his request. (For retention period, see [§ 41.22](/cfr/27/41.22.md).)


## Notes

### Amendments

[T.D. ATF-40, 42 FR 5007, Jan. 26, 1977. Redesignated and amended by T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

### Source

Source: T.D. ATF-40, 42 FR 5007, Jan. 26, 1977, unless otherwise noted.

### Authority

Authority: 26 U.S.C. 5701-5705, 5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6109, 6302, 6313, 6402, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.

### Amendments

[T.D. ATF-40, 42 FR 5007, Jan. 26, 1977. Redesignated and amended by T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]