[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 901]
 
            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.  31.235  Filing.

    The required records of receipt and disposition of all distilled 
spirits, as prescribed in Sec. Sec.  31.225 and 31.226, may be filed in 
accordance with the wholesaler's regular accounting and recordkeeping 
systems. The required records shall consist of the dealer's own file 
copies of the receiving or shipping invoices.
    (a) Dealers may file records of receipt and disposition in 
accordance with their own filing system as long as the filing system 
systematically and accurately accounts for all receipts and dispositions 
of distilled spirits.
    (b) The required records of receipt and disposition will be filed 
not later than one business day following the date the transaction 
occurred.
    (c) Supporting documents for receipts and dispositions, such as 
delivery receipts and bills of lading, may be filed in accordance with 
the wholesaler's regular accounting and recordkeeping practices.

(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 51573, Nov. 16, 1982. Redesignated and amended by 
T.D. TTB-25, 70 FR 19884, 19887, Apr. 15, 2005]