27 C.F.R. § 31.235 Filing.
Title 27 - Alcohol, Tobacco Products and Firearms
The required records of receipt and disposition of all distilled spirits, as prescribed in §§31.225 and 31.226, may be filed in accordance with the wholesaler's regular accounting and recordkeeping systems. The required records shall consist of the dealer's own file copies of the receiving or shipping invoices. (a) Dealers may file records of receipt and disposition in accordance with their own filing system as long as the filing system systematically and accurately accounts for all receipts and dispositions of distilled spirits. (b) The required records of receipt and disposition will be filed not later than one business day following the date the transaction occurred. (c) Supporting documents for receipts and dispositions, such as delivery receipts and bills of lading, may be filed in accordance with the wholesaler's regular accounting and recordkeeping practices. (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 51573, Nov. 16, 1982. Redesignated and amended by T.D. TTB–25, 70 FR 19884, 19887, Apr. 15, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart O—Prescribed Records and Reports, and Posting of Signs
Files of Records and Reports
§ 31.235 Filing.
