§ 24.54. Dealer records.
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/us/cfr/t27/s§ 24.54·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Every dealer is required to maintain records of transactions. Wine transactions that appear in the records required by subpart O of this part will meet the proprietor's recordkeeping requirements as a dealer. For other transactions not covered in the wine premises records, such as retail sales of distilled spirits or beer in a restaurant at the wine premises, or operations as a wholesale dealer in distilled spirits or beer, the proprietor must keep the records specified for dealers in part 31 of this chapter. (26 U.S.C. 5121, 5122, 5123) \[T.D. TTB-79, 74 FR 37404, July 28, 2009\]
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