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Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 19 · § 19.312

§ 19.312. Physical inventories.

70 words·~1 min read·/us/cfr/t27/s§ 19.312·

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A proprietor must take a physical inventory of the spirits and denatured spirits in tanks and other containers in the production account at the close of each calendar quarter. A proprietor must record the results of the inventory as provided in subpart V of this part and must show separately spirits and denatured spirits received for redistillation. TTB may require additional inventories be taken at any time. (26 U.S.C. 5201)
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§ 19.312
Physical inventories.
U.S.C.§ 5201
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