27 C.F.R. · Alcohol, Tobacco Products and Firearms
27 C.F.R. § 20.266

Time for making entries in records.

Title 27 C.F.R. ● ACTIVE Primary Source
Regulatory Text

27 C.F.R. § 20.266 — Time for making entries in records.

§ 20.266 Time for making entries in records. Any person who conducts an operation which is required to be recorded under this part, shall enter that operation in the records on the same day on which the operation occurred. However, the daily posting of records may be deferred to conform to the permittee's normal accounting cycle if (a) supporting or supplemental records are prepared at the time of the operation, and these supporting or supplemental records are to be used to post the daily record, and (b) the deferral of posting does not pose a jeopardy to the revenue.

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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BS-CFR27-SEC-D2E5BA
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REGULATION / FEDERAL-CFR-SECTION
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boisestandard.org
Citation
27 C.F.R. § 20.266
Corpus
CFR — Code of Federal Regulations
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PRIMARY-SOURCE
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✓ TRUE
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The regulatory text of 27 C.F.R. § 20.266 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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boisestandard.org United States Law CFR Title 27 27 C.F.R. § 20.266