§ 20.262. Dealer's records of specially denatured spirits.
187 words·~1 min read·
/us/cfr/t27/s§ 20.262·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Each dealer shall maintain separate records of each formulation of new specially denatured spirits---
(1)Received, as required by § 20.163,
(2)Packaged, as required by § 20.180,
(3)Destroyed, as required by § 20.222,
(4)Lost, as required by §§ 20.202-20.204, and
(5)Transferred to another permittee or a distilled spirits plant, as required by §§ 20.171, 20.216, and 20.231.
(b)Each dealer shall maintain separate records of each formulation of recovered specially denatured spirits for each of the transactions listed in paragraphs (a)(1) through (a)(5) of this section.
(c)Once in each calendar year, and when requested by an appropriate TTB officer, each dealer shall perform and record a balanced accounting of each formulation of new and recovered specially denatured spirits using the records required by § 20.170 and this section.
(d)When requested, the dealer shall submit the accounting required by paragraph
(c)of this section to the appropriate TTB officer. (Approved by the Office of Management and Budget under control number 1513-0062) \[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by T.D. TTB-140, 81 FR 59456, 59460, Aug. 30, 2016\]
Connections2 cite this
Citation graph
cites case law
§ 20.262
Dealer's records of specially denatured spirits.
Fed. Reg.×2
Cites 0Cited by 2 across 1 source