§ 19.371. Inventories of wines and bulk spirits in processing.
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/us/cfr/t27/s§ 19.371·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A proprietor must take a physical inventory of all wines and bulk spirits (except packages) held in the processing account at the close of each calendar quarter. The results of the inventory must be recorded as provided in subpart V of this part. TTB may require additional inventories at any time. (26 U.S.C. 5201)
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§ 19.371
Inventories of wines and bulk spirits in processing.
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