40 Pa. Code § 11.35 - Records and reports
(a)
Records. Under section 207(h) of the Liquor Code
(47 P. S. §
2-207(h)),
alcohol permittees shall maintain and keep on the premises where the alcohol is
used, for a period of 2 years, complete and accurate records in hard copy or
electronic media, consistent with generally accepted accounting procedures,
covering the purchase, importation and use of the alcohol. The records shall
consist of a stock ledger maintained on a perpetual inventory basis, showing
withdrawals from stock and setting forth in detail the purpose for which the
alcohol is used. The records and the premises where alcohol is stored and used
shall be open to inspection, during normal business hours by authorized
representatives of the Board and the State Police, Bureau of Liquor Control
Enforcement, under sections 207(h) and 211 of the Liquor Code (47 P. S. §§
2-207(h) and
2-211). A recordkeeping
system utilized by the licensee shall have the capability to provide for the
reconciling of required data. Entries shall be verifiable by supporting
documentation-original documents. Records shall be clearly identifiable to the
licensed operation.
(b)
Federal and State government reports and forms. Copies of
reports or forms required by Federal or State governmental agencies related to
the licensed operation shall be maintained for a period of 2 years unless
required to be maintained for a longer period by the Federal or State agencies.
The reports or forms shall also be open to inspection by authorized
representatives of the Board and the Pennsylvania State Police, Bureau of
Liquor Control Enforcement, and shall constitute a satisfactory record if they
contain the information required in subsection (a).
Notes
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