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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter A - Alcohol |
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Part 19 - Distilled Spirits Plants |
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Subpart W - Production of Vinegar by the Vaporizing Process |
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General |
§ 19.721 - Records.
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(a)
In General. (1) The records to be maintained by proprietors shall include:(i) All individual transaction forms, records, and summaries specifically required by this part;
(ii) All supplemental, auxiliary, and source data utilized in the compilation of required forms, records, and summaries, and for preparation of reports, returns, and claims; and
(iii) Copies of notices, reports, returns, and approved applications and other documents relating to operations and transactions.
(2) The records required by this part may consist of the proprietor's commercial documents, rather than records prepared expressly to meet the requirements of this part, if such documents contain all the details required by this part to be recorded, are consistent with the general requirements of clarity and accuracy, and do not result in difficulty in their examination.
(b)
Accounts. The records required by this part to be maintained by proprietors shall be arranged into three primary operational accounts:(1) Production,
(2) Storage, and
(3) Processing.
Records shall indicate receipts, movements between accounts, transfers in bond, or withdrawals of spirits, denatured spirits, articles, or wines. (c)
Exceptions. The term “records” as used in this subpart does not include copies of qualifying documents required under subpart G, or of bonds required under Subpart H of this part.(d)
Special provisions. See 27 CFR 70.22 for information with respect to TTB examination of financial records and books of account.