PART 163—RECORDKEEPING
Contents
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163.0
§ 163.0 Scope. -
163.1
§ 163.1 Definitions. -
163.2
§ 163.2 Persons required to maintain records. -
163.3
§ 163.3 Entry records. -
163.4
§ 163.4 Record retention period. -
163.5
§ 163.5 Methods for storage of records. -
163.6
§ 163.6 Production and examination of entry and other records and witnesses; penalties. -
163.7
§ 163.7 Summons. -
163.8
§ 163.8 Third-party recordkeeper summons. -
163.9
§ 163.9 Enforcement of summons. -
163.10
§ 163.10 Failure to comply with court order; penalties. -
163.11
§ 163.11 Audit procedures. -
163.12
§ 163.12 Recordkeeping Compliance Program. -
163.13
§ 163.13 Denial and removal of program certification; appeal procedures. -
Appendix to Part 163
Appendix to Part 163—Interim (<span class="standard">a</span>)(1)(A) List