7 C.F.R. § 984.480
Each handler shall maintain true and complete records of all inshell and shelled walnuts and walnut material, by categories, received, held, or disposed of by him. The records shall be maintained in such form as to permit verification of all transactions involved and shall be made available during normal business hours to authorized representatives of the Board or the Secretary of Agriculture. These records shall include the following:
[40 FR 22268, May 22, 1975, as amended at 74 FR 56697, Nov. 3, 2009]