§ 19.623. Records of inventories.
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/us/cfr/t27/s§ 19.623·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General. When conducting an inventory required by this part, the proprietor must prepare a record of the inventory taken. The record must include the following:
(1)The date of the inventory;
(2)The identity of the container(s);
(3)The kind and quantity of spirits, denatured spirits, and wines;
(4)Any losses (whether by theft, voluntary destruction or otherwise), gains or shortages; and
(5)The proprietor's signature, or the signature of the person taking the inventory, with the penalties of perjury statement as prescribed in § 19.45.
(b)Overages, gains, or losses. A proprietor must record in the daily records of operations, tank records, dump/batch records, bottling and packaging records, or denaturation records, as appropriate, any overages, gains, or losses disclosed by an inventory.
(c)Retention. A proprietor must retain inventory records and make them available for inspection by TTB officers. (26 U.S.C. 5207)
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§ 19.623
Records of inventories.
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