27 CFR §20.262

1. (a)Each dealer shall maintain separate records of each formulation of new specially denatured spirits—
   1. (1)Received, as required by § 20.163,
   2. (2)Packaged, as required by § 20.180,
   3. (3)Destroyed, as required by § 20.222,
   4. (4)Lost, as required by §§ 20.202-20.204, and
   5. (5)Transferred to another permittee or a distilled spirits plant, as required by §§ 20.171, 20.216, and 20.231.
2. (b)Each dealer shall maintain separate records of each formulation of recovered specially denatured spirits for each of the transactions listed in paragraphs (a)(1) through (a)(5) of this section.
3. (c)Once in each calendar year, and when requested by an appropriate TTB officer, each dealer shall perform and record a balanced accounting of each formulation of new and recovered specially denatured spirits using the records required by § 20.170 and this section.
4. (d)When requested, the dealer shall submit the accounting required by paragraph (c) of this section to the appropriate TTB officer.