§ 25.114. Dealer records.
86 words·~1 min read·
/us/cfr/t27/s§ 25.114·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. Beer transactions that appear in the records required by subpart U of this part will meet the brewer's recordkeeping requirements as a dealer. For other transactions not covered in the brewery records, such as retail sales of wine or distilled spirits in a restaurant at the brewery, or operations as a wholesale dealer in wine or distilled spirits, the brewer must keep the records specified for dealers in part 31 of this chapter. (26 U.S.C. 5121, 5122)
Connectionstraces to 1
Traces to 1 document