27 CFR §19.333
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A proprietor must take a physical inventory of all spirits and wines held in the storage account in tanks and other containers (except packages) at the close of each calendar quarter. A proprietor must record the results of the inventory as provided in subpart V of this part. TTB may require additional inventories at any time.