[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR31]

[Page 896]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents
 
     Subpart O_Prescribed Records and Reports, and Posting of Signs
 
Sec.  31.221  General requirements as to distilled spirits.

                 Wholesale Dealers' Records and Reports


    Except as provided in Sec. Sec.  31.223 and 31.224, every wholesale 
dealer in liquors shall keep daily records of the physical receipt and 
disposition of distilled spirits, as prescribed in Sec. Sec.  31.225 and 
31.226. When required in writing by the appropriate TTB officer, dealers 
shall also prepare and file a monthly summary report totaling the daily 
receipts and disposition of distilled spirits as prescribed in Sec.  
31.230.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1342, as amended, 1395, as amended 
(26 U.S.C. 5114, 5555))

[T.D. ATF-116, 47 FR 51571, Nov. 16, 1982. Redesignated and amended by 
T.D. TTB-25, 70 FR 19884, 19886, Apr. 15, 2005]