The dealer must maintain:
(a) Inventory records;
(b) Tax computation records;
(c) Names, addresses and employer identification numbers of all controlled group members, if applicable;
(d) A copy of the tax return, if the dealer filed one;
(e) A list of locations covered by the tax return; and
(f) A copy of any alternate method or procedure approval issued under § 46.263.
(Approved by the Office of Management and Budget under control number 1513-0129)
authority: 18 U.S.C. 2341-2346,
26.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805;
44 U.S.C. 3504(h),
49 U.S.C. 782,
unless
source: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.
cite as: 27 CFR 46.241