Records of inventories.

§ 19.623 Records of inventories. (a) General. When conducting an inventory required by this part, the proprietor must prepare a record of the inventory taken. The record must include the following: (1) The date of the inventory; (2) The identity of the container(s); (3) The kind and quantity of spirits, denatured spirits, and wines; (4) Any losses (whether by theft, voluntary destruction or otherwise), gains or shortages; and (5) The proprietor's signature, or the signature of the person taking the inventory, with the penalties of perjury statement as prescribed in § 19.45. (b) Overages, gains, or losses. A proprietor must record in the daily records of operations, tank records, dump/batch records, bottling and packaging records, or denaturation records, as appropriate, any overages, gains, or losses disclosed by an inventory. (c) Retention. A proprietor must retain inventory records and make them available for inspection by TTB officers. (26 U.S.C. 5207)