Source: https://www.law.cornell.edu/cfr/text/27/31.156
Timestamp: 2016-12-08 12:12:02
Document Index: 539524608

Matched Legal Cases: ['art 31', '§ 31', '§ 5001', '§ 5002', '§ 5121', '§ 5122', '§ 5123', '§ 5124', '§ 5131', '§ 5132', '§ 5206', '§ 5207', '§ 5273', '§ 5301', '§ 5352', '§ 5555', '§ 5603', '§ 5613', '§ 5681', '§ 5687', '§ 6061', '§ 6065', '§ 6071', '§ 6091', '§ 6103', '§ 6109', '§ 6723', '§ 6724', '§ 7805']

27 CFR 31.156 - Records of disposition. | US Law | LII / Legal Information Institute
CFR › Title 27 › Chapter I › Subchapter A › Part 31 › Subpart J › Section 31.156 27 CFR 31.156 - Records of disposition.
§ 31.156 Records of disposition.
Information required. Every wholesale dealer in liquors must prepare a daily record of the physical disposition of each individual lot of distilled spirits. This record must show, at a minimum, the following:
(1) Name and address of consignee;
(2) Date of disposition, including date of discovery in the case of casualty, theft or recorded inventory losses;
(3) Brand name;
(4) Kind of spirits. However, 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 L of this part.
Form of record. The record required by paragraph (a) of this section must be part of the accounting system and must consist of wholesale dealer's invoices (or, if those invoices are not available at the time the spirits are removed, memorandum shipping records prepared at the time of removal of the distilled spirits, including date of discovery in the case of casualty, theft or recorded inventory losses).
(Approved by the Office of Management and Budget under control number 1513-0065) This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.United States CodeU.S. Code: Title 26 - INTERNAL REVENUE CODE§ 5001 - Imposition, rate, and attachment of tax§ 5002 - Definitions§ 5121 - Recordkeeping by wholesale dealers§ 5122 - Recordkeeping by retail dealers§ 5123 - Preservation and inspection of records, and entry of premises for inspection§ 5124 - Registration by dealers§ 5131 - Packaging distilled spirits for industrial uses§ 5132 - Prohibited purchases by dealers§ 5206 - Containers§ 5207 - Records and reports§ 5273 - Sale, use, and recovery of denatured distilled spirits§ 5301 - General§ 5352 - Taxpaid wine bottling house§ 5555 - Records, statements, and returns§ 5603 - Penalty relating to records, returns and reports§ 5613 - Forfeiture of distilled spirits not closed, marked, or branded as required by law§ 5681 - Penalty relating to signs§ 5687 - Penalty for offenses not specifically covered§ 6061 - Signing of returns and other documents§ 6065 - Verification of returns§ 6071 - Time for filing returns and other documents§ 6091 - Place for filing returns or other documents§ 6103 - Confidentiality and disclosure of returns and return information§ 6109 - Identifying numbers§ 6723 - Failure to comply with other information reporting requirements§ 6724 - Waiver; definitions and special rules§ 7805 - Rules and regulations