27 CFR § 41.182 - Availability of records.

---
identifier: "/us/cfr/t27/s41.182"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 41.182 - Availability of records."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "41.182"
section_name: "Availability of records."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "TOBACCO"
part_number: "41"
part_name: "IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
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."
regulatory_source: "Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted."
cfr_part: "41"
---


# 41.182 Availability of records.

The records required under § 41.181 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.)

[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]