§ 31.157. Canceled or corrected records.
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/us/cfr/t27/s§ 31.157·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Entries on the records of receipt and disposition prescribed by §§ 31.155 and 31.156 must not be erased or obliterated. Correction or deletion of any entry must be accomplished by drawing a line through the entry and inserting an appropriate correction or explanation. If a wholesale dealer in liquors voids an invoice for any reason, the file copy prescribed in § 31.181 must be marked "Cancelled" and must be filed as provided in that section; any remaining copy of the voided invoice must be destroyed or similarly cancelled and filed. If a new invoice is prepared, its serial number must be cross referenced on any retained copies of the cancelled invoice. (26 U.S.C. 5121)
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§ 31.157
Canceled or corrected records.
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