27 C.F.R. § 20.170 Physical inventory.
Title 27 - Alcohol, Tobacco Products and Firearms
Once in each calendar year and when requested by an appropriate TTB officer, each permittee shall perform and record a physical inventory of each formula of new and recovered specially denatured spirits.
Title 27: Alcohol, Tobacco and Firearms
PART 20—DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM
Subpart I—Operations by Dealers and Users of Specially Denatured Spirits
Inventory and Records
§ 20.170 Physical inventory.