[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 898]
 
            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.  31.227  Canceled or corrected records.

    Entries on the records of receipt and disposition prescribed by 
Sec. Sec.  31.225 and 31.226 shall not be erased or obliterated. 
Correction or deletion of any entry shall be accomplished by drawing a 
line through such entry, and making appropriate correction or 
explanation. If a wholesale dealer in liquors voids an invoice for any 
reason, the file copy prescribed in Sec.  31.235 will be marked 
``Cancelled'' and be filed as provided in that section; any remaining 
copy of the voided invoice will be destroyed or similarly cancelled and 
filed. If a new invoice is prepared, its serial number will be cross 
referenced on any retained copies of the cancelled invoice.

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

[T.D. 7014, 34 FR 8912, June 4, 1969. Redesignated at 40 FR 16835, Apr. 
15, 1975, as amended by T.D. ATF-116, 47 FR 51572, Nov. 16, 1982. 
Redesignated and amended by T.D. TTB-25, 70 FR 19884, 19886, Apr. 15, 
2005]