StacksVerified U.S. regulatory reference

27 CFR §19.394

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A proprietor must take a physical inventory of all denatured spirits in the processing account at the close of each calendar quarter. The proprietor must record the results of that inventory as provided in subpart V of this part. TTB may require additional inventories at any time.