1513-0065 Laws and Regs.

1513-0065

26 U.S.C.

§ 5114 Records.

(a) Requirements. (1) Distilled spirits. Every wholesale dealer in liquors who sells distilled spirits to other dealers shall keep daily a record of distilled spirits received and disposed of by him, in such form and at such place and containing such information, and shall submit correct summaries of such records to the Secretary at such time and in such form and manner, as the Secretary shall by regulations prescribe. Such dealer shall also submit correct extracts from or copies of such records, at such time and in such form and manner as the Secretary may by regulations prescribe; however, the Secretary may on application by such dealer, in accordance with such regulations, relieve him from this requirement until further notice, whenever the Secretary deems that the submission of such extracts or copies serves no useful purpose in law enforcement or in protection of the revenue.

(2) Wines and beer. Every wholesale dealer in liquors and every wholesale dealer in beer shall provide and keep, at such place as the Secretary shall by regulations prescribe, a record in book form of all wines and beer received, showing the quantities thereof and from whom and the dates received, or shall keep all invoices of, and bills for, all wines and beer received.

(b) Exemption of States, political subdivisions, etc. The provision of subsection (a) shall not apply to a State, to a political subdivision of a State, to the District of Columbia, or to liquor stores operated by any of them, if they maintain and make available for inspection by internal revenue officers such records as will enable such officers to trace all distilled spirits, wines, and beer received, and all distilled spirits disposed of by them. Such States, subdivisions, District, or liquor stores shall, upon the request of the Secretary, furnish him such transcripts, summaries and copies of their records with respect to distilled spirits as he shall require.

(c) Cross references. (1) For provisions requiring proprietors of distilled spirits plants to keep records and submit reports of receipts and dispositions of distilled spirits, see section 5207.

(2) For penalty for violation of subsection (a), see section 5603.

(3) For provisions relating to the preservation and inspection of records, and entry of premises for inspection, see section 5146.

§ 5146. Preservation and inspection of records, and entry of premises

for inspection.

(a) Preservation and inspection of records. Any records or other documents required to be kept under this part or regulations issued pursuant thereto shall be preserved by the person required to keep such records or documents, as the Secretary may by regulations prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.

(b) Entry of premises for inspection. The Secretary may enter during business hours the premises (including places of storage) of any dealer for the purpose of inspecting or examining any records or other documents required to be kept by such dealer under this chapter or regulations issued pursuant thereto and any distilled spirits, wines, or beer kept or stored by such dealer on such premises.

§ 5555 Records, statements, and returns.

(a) General. Every person liable to any tax imposed by this chapter, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may prescribe.

(b) Authority to waive. Whenever in this chapter any record is required to be made or kept, or statement or return is required to be made by any person, the Secretary may by regulation waive, in whole or in part, such requirement when he deems such requirement to no longer serve a necessary purpose. This subsection shall not be construed as authorizing the waiver of the payment of any tax.

(c) Photographic copies. Whenever in this chapter any record is required to be made and preserved by any person, the Secretary may by regulations authorize such person to record, copy, or reproduce by any photographic, photostatic, microfilm, microcard, miniature photographic, or other process, which accurately reproduces or forms a durable medium for so reproducing the original of such record and to retain such reproduction in lieu of the original. Every person who is authorized to retain such reproduction in lieu of the original shall, under such regulations as the Secretary may prescribe, preserve such reproduction in conveniently accessible files and make provision for examining, viewing, and using such reproduction the same as if it were the original. Such reproduction shall be treated and considered for all purposes as though it were the original record and all provisions of law applicable to the original shall be applicable to such reproduction. Such reproduction, or enlargement or facsimile thereof, shall be admissible in evidence in the same manner and under the same conditions as provided for the admission of reproductions, enlargements, or facsimiles of records made in the regular course of business under section 1732(b) of title 28 of the United States Code.

27 CFR

Sec. 31.221 General requirements as to distilled spirits.

Wholesale Dealers' Records and Reports

Except as provided in Sec. Sec. 31.223 and 31.224, every wholesale

dealer in liquors shall keep daily records of the physical receipt and

disposition of distilled spirits, as prescribed in Sec. Sec. 31.225 and

31.226. When required in writing by the appropriate TTB officer, dealers

shall also prepare and file a monthly summary report totaling the daily

receipts and disposition of distilled spirits as prescribed in Sec.

31.230.

(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 51571, Nov. 16, 1982. Redesignated and amended by

T.D. TTB-25, 70 FR 19884, 19886, Apr. 15, 2005]

Sec. 31.222 Requirements as to wines and beer.

Each wholesale dealer in liquors who receives wines, or wines and

beer, and each wholesale dealer in beer shall keep at his place of

business a complete record of all wines and beer received, showing (a)

the quantities thereof, (b) from whom received, and (c) the receiving

dates. This record, which must be kept for a period of not less than

three years as prescribed in Sec. 31.237, shall consist of all purchase

invoices or bills covering wines and beer received or, at the option of

the dealer, a book record containing all of the required information.

Wholesale dealers are not required to prepare or submit reports to the

appropriate TTB officer of transactions relating to wines and beer.

(Approved by the Office of Management and Budget under control number

1513-0065)

(68A Stat. 731 (26 U.S.C. 6001); sec. 201, Pub. L. 85-859, 72 Stat.

1342, 1345, 1348, 1395 (26 U.S.C. 5114, 5124, 5146, 5555))

[T.D. ATF-50, 43 FR 20494, May 12, 1978, as amended by T.D. ATF-116, 47

FR 51571, Nov. 16, 1982; T.D. ATF-172, 49 FR 14942, Apr. 16, 1984.

Redesignated and amended by T.D. TTB-25, 70 FR 19884, 19886, Apr. 15,

2005]

Sec. 31.225 Records of receipt.

(a) Information required. Every wholesale dealer in liquors shall

maintain a daily record of the physical receipt of each individual lot

or shipment of distilled spirits, which record shall show (1) name and

address of consignor, (2) date of receipt (to include date of inventory

for recorded gains), (3) brand name, (4) name of producer or bottler,

except that this may be omitted if the dealer keeps available for

inspection a separate list or record identifying the producer or bottler

with the brand name, (5) kind of spirits, except that this may be

omitted if the dealer keeps available for inspection a separate list or

record identifying ``kind'' with the brand name, (6) quantity actually

received (showing number of packages, if any, and number of cases by

size of bottle, and explaining any difference from the quantity shown on

the commercial papers covering the shipment), and (7) package

identification numbers of containers of alcohol received for repackaging

for industrial use pursuant to subpart R of this part. Additional

information may also be shown.

(b) Form of record. The record prescribed by paragraph (a) of this

section will be a part of the accounting system and shall consist of

consignors' invoices (or, where such invoices are not available on the

day the shipment is received, memorandum receiving records prepared on

the day of receipt of distilled spirits, to include records of inventory

for recorded gains), and credit memorandums covering distilled spirits

returned to the dealer, which contain all required information.

(Approved by the Office of Management and Budget under control number

1513-0065)

(Sec. 201, Pub. L. 85-859, 72 Stat. 1342, as amended, 1395, as amended

(26 U.S.C. 5114, 5555))

[T.D. ATF-46, 42 FR 44758, Sept. 6, 1977, as amended by T.D. ATF-116, 47

FR 51571, Nov. 16, 1982; T.D. ATF-172, 49 FR 14942, Apr. 16, 1984.

Redesignated by T.D. TTB-25, 70 FR 19884, Apr. 15, 2005]

Sec. 31.226 Records of disposition.

(a) Information required. Every wholesale dealer in liquors shall

prepare a daily record of the physical disposition of each individual

lot of distilled spirits, which record shall show (1) name and address

of consignee, (2) date of disposition (to include date of discovery in

the case of casualty, theft or recorded inventory losses), (3) brand

name, (4) kind of spirits, except that this may be omitted if the dealer

keeps available for inspection a separate list or record identifying

``kind'' with the brand name, (5) number of packages, if any, and number

of cases by size of bottle, and (6) package identification numbers of

containers of alcohol repackaged for industrial use pursuant to subpart

R of this part. Additional information may also be shown.

(b) Form of record. The record prescribed by paragraph (a) of this

section will be part of the accounting system and shall consist of

wholesale dealer's invoices (or, where such invoices are not available

at the time the spirits are removed, memorandum shipping records

prepared at the time of removal of the distilled spirits, to include

date of discovery in the case of casualty, theft or recorded inventory

losses) which contain all required information.

(Approved by the Office of Management and Budget under control number

1513-0065)

(Sec. 201, Pub. L. 85-859, 72 Stat. 1342, as amended, 1395, as amended

(26 U.S.C. 5114, 5555))

[T.D. ATF-46, 42 FR 44759, Sept. 6, 1977, as amended by T.D. ATF-116, 47

FR 51571, Nov. 16, 1982; T.D. ATF-172, 49 FR 14942, Apr. 16, 1984.

Redesignated by T.D. TTB-25, 70 FR 19884, Apr. 15, 2005]

Sec. 31.230 Monthly summary report.

(a) Requirement. Every wholesale dealer in liquors shall, when

required, submit to the appropriate TTB officer, a monthly summary

report of the total quantities of all distilled spirits received and

disposed of daily during the month (including the date of discovery for

theft, casualty and inventory losses and inventory gains). This report

will be posted by the wholesaler on a daily basis. If there were no

receipts or disposals of distilled spirits during the month, the report

will be marked ``No Transactions During Month.'' This report will be

filed not later than the 15th day of the month following the report

period, and a copy retained by the dealer. Upon receipt of an

application the appropriate TTB officer may authorize a dealer to post the report less frequently until otherwise notified. The appropriate TTB officer's

authorization will specify the intervals at which the posting will be

accomplished, but not less frequently than monthly.

(b) Form of report. When required, the monthly summary report may be

prepared in a format which most conveniently adapts itself to the

dealer's accounting and recordkeeping systems. In addition to any other

information shown therein, the report will include the daily totals of

all distilled spirits received and disposed of, including dispositions

caused by inventory, casualty or theft losses and receipts caused by

recorded gains in inventory; and

(1) Daily totals of all bottled spirits received and disposed of,

recorded separately by wine gallons, or liters,

(2) Daily totals of all bulk spirits in packages received and

disposed of, recorded separately by proof gallons.

(c) Declaration. When required to be filed, the monthly summary

report will bear the following declaration signed by the dealer or an

authorized agent:

I declare under the penalties of perjury that I have examined this

report and to the best of my knowledge and belief, it is true, correct,

and complete, and is supported by true, correct, and complete records

which are available for inspection.

(d) When the monthly summary report is not required by the

appropriate TTB officer to be filed, every wholesale dealer in distilled

spirits is still required to maintain and make available for review by

appropriate TTB officers:

(1) Records of receipt, required by Sec. 31.225;

(2) Records of disposition, required by Sec. 31.226; and

(3) Any other supporting information or documents regarding the

receipt and disposition of distilled spirits which have a direct bearing

in determining the completeness and accuracy of the accounting and

recordkeeping systems.

(Approved by the Office of Management and Budget under control number

1513-0065)

(Act of August 16, 1954, 68A Stat. 749 (26 U.S.C. 6065); sec. 201, Pub.

L. 85-859, 72 Stat. 1342, as amended, 1348, as amended, 1395, as amended

(26 U.S.C. 5114, 5146, 5555))

[T.D. ATF-116, 47 FR 51572, Nov. 16, 1982, and amended by T.D. ATF-172,

49 FR 14942, Apr. 16, 1984. Redesignated and amended by T.D. TTB-25, 70

FR 19884, 19887, Apr. 15, 2005; T.D. TTB-44, 71 FR 16948, Apr. 4, 2006]