C.F.R. » Title 27 » CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—ALCOHOL › PART 31—ALCOHOL BEVERAGE DEALERS › Subpart J—Records and Reports

27 C.F.R. § 31.151

General requirements as to distilled spirits

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Except as otherwise provided in §§ 31.153 and 31.154, every wholesale dealer in liquors must keep daily records of the physical receipt and disposition of distilled spirits in accordance with §§ 31.155 and 31.156. When required in writing by the appropriate TTB officer, a wholesale dealer in liquors must also prepare and file a monthly summary report totaling the daily receipts and disposition of distilled spirits in accordance with § 31.160.

(26 U.S.C. 5121)
Notes of Decisions
Cited in 1 case, 2017–2017 · leading case: United States v. Doe, 252 F. Supp. 3d 170 (E.D.N.Y 2017).
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United States v. Doe, 252 F. Supp. 3d 170 (E.D.N.Y 2017). “§ 5121 , and 27 C.F.R. §§ 31.151 , 31.154, and 31.155.”
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