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§ 19.623 - Records of inventories.

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General. When conducting an inventory required by this part, the proprietor must prepare a record of the inventory taken. The record must include the following:

The date of the inventory;

The identity of the container(s);

The kind and quantity of spirits, denatured spirits, and wines;

Any losses (whether by theft, voluntary destruction or otherwise), gains or shortages; and

The proprietor's signature, or the signature of the person taking the inventory, with the penalties of perjury statement as prescribed in § 19.45.

Overages, gains, or losses. A proprietor must record in the daily records of operations, tank records, dump/batch records, bottling and packaging records, or denaturation records, as appropriate, any overages, gains, or losses disclosed by an inventory.

Retention. A proprietor must retain inventory records and make them available for inspection by TTB officers.

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§ 19.622 - Daily records of wholesale liquor dealer and taxpaid storeroom operations.
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§ 19.624 - Removal of Puerto Rican and Virgin Islands spirits and rum imported from all other areas.