Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
Part 194 - LIQUOR DEALERS |
Subpart O - Prescribed Records and Reports, and Posting of Signs |
Wholesale Dealers' Records and Reports |
§ 194.223 - Records to be kept by States, political subdivisions thereof, or the District of Columbia.
Latest version.
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The provisions of this subpart relative to the maintenance of records and the submission of reports shall not apply to States, political subdivisions thereof, or the District of Columbia, or any liquor stores operated by such entities that maintain and make available for inspection by ATF officers records which will enable such officers to verify receipts of wines and beer and trace readily all distilled spirits received and disposed of by them:
Provided, That such States, political subdivisions thereof, or the District of Columbia, and liquor stores operated by them, shall, on request of the regional director (compliance), furnish such transcripts, summaries, and copies of their records as he shall require.