Records of disposition.

§ 31.156 Records of disposition. (a) 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. (b) 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). (26 U.S.C. 5121) (Approved by the Office of Management and Budget under control number 1513–0065)