§ 18.61. Records and reports.
244 words·~1 min read·
/us/cfr/t27/s§ 18.61·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General. Each proprietor shall keep records and reports as required by this part. These records and reports will be maintained on or convenient to the concentrate plant and will be available for inspection by appropriate TTB officers during business hours. Records and reports will be retained by the proprietor for three years from the date they were prepared, or three years from the date of the last entry, whichever is later.
(b)Records.
(1)Each proprietor shall keep such records relating to or connected with the production, transfer, or return of concentrate and the juice or mash from which it is produced, as will:
(i)Enable any appropriate TTB officer to verify operations and to ascertain whether there has been compliance with law and regulations; and
(ii)Enable the proprietor to prepare Form 1695 (5520.2).
(2)A proprietor need not prepare a specific record to meet the record requirements of this part. Any book, paper, invoice, bill of lading, or similar document that the proprietor prepares or receives for other purposes may be used, if all required information is shown.
(c)Reports. Each proprietor shall prepare and submit reports (including applications) as required by this part. (Approved by the Office of Management and Budget under control number 1513-0022) \[T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-172, 49 FR 14941, Apr. 16, 1984; T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87939, Nov. 6, 2024\]