27 CFR 19.714 - General requirements for records.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

View all text of Subpart X [§ 19.661 - § 19.752]

§ 19.714 - General requirements for records.

A proprietor of an alcohol fuel plant must maintain records that accurately reflect the operations and transactions at the alcohol fuel plant. The records must contain sufficient information to allow appropriate TTB officers to determine the quantities of spirits produced, received, stored, or processed and to verify that all spirits have been used or otherwise lawfully disposed of.

(26 U.S.C. 5207)

authority: 19 U.S.C. 81c,1311; 26 U.S.C. 5001,5002,5004,5008,5010,5041,5061,5062,5066,5081,5101,5111,5121,5142,5143,5146,5148,5171,5175,5176,5178,5201,5206,5207,5211,5221,5231,5232,5235,5236,5241,5271,5273,5301,5311,5362,5370,5373,5501,5551,5559,5561,5562,5601,5612,5682,6001,6065,6109,6302,6311,6676,6806,7011,7510,7805; 31 U.S.C. 9301,9303,9304,9306

source: T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.

cite as: 27 CFR 19.714