27 CFR 31.156 - Records of disposition.
(a) Information required. Every wholesale dealer in liquors must prepare a daily record of the physical disposition of each individual lot of distilled spirits. This record must show, at a minimum, the following:
(2) Date of disposition, including date of discovery in the case of casualty, theft or recorded inventory losses;
(4) Kind of spirits. However, this may be omitted if the dealer keeps available for inspection a separate list or record identifying “kind” with the brand name;
(6) Package identification numbers of containers of alcohol repackaged for industrial use pursuant to subpart L of this part.
(b) Form of record. The record required by paragraph (a) of this section must be part of the accounting system and must consist of wholesale dealer's invoices (or, if those invoices are not available at the time the spirits are removed, memorandum shipping records prepared at the time of removal of the distilled spirits, including date of discovery in the case of casualty, theft or recorded inventory losses).(Approved by the Office of Management and Budget under control number 1513-0065)
Title 27 published on 2013-04-01
no entries appear in the Federal Register after this date.