Find Laws Find Lawyers Free Legal Forms USA State Laws

CFR

19.204—Dealer records.

Every dealer is required to maintain records of transactions. Distilled spirits transactions that appear in the records required by subpart V of this part will meet the proprietor's recordkeeping requirements as a dealer. For other transactions not covered in the distilled spirits plant records, such as retail sales of wine or beer in a restaurant at the distilled spirits plant, or operations as a wholesale dealer in wine or beer, the proprietor must keep the records specified for dealers in part 31 of this chapter.

Code of Federal Regulations

( 26 U.S.C. 5121, 5122, 5124 )
Tips