[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: 27CFR20.261]

[Page 528]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 20_DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM--Table of Contents
 
                      Subpart P_Records and Reports
 
Sec.  20.261  Records of completely denatured alcohol.


    When requested by the appropriate TTB officer, any person who 
receives, packages, stores, disposes of, or uses completely denatured 
alcohol shall keep records of all transactions in completely denatured 
alcohol which will enable appropriate TTB officers to verify and trace 
receipt, packaging, storage, usage, and disposal of the spirits, and to 
determine whether there has been compliance with law and regulations. 
However, on sales in quantities of less than 5 gallons, only the total 
quantity disposed of daily need be recorded.

(Approved by the Office of Management and Budget under control number 
1512-0337)