1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter A - ALCOHOL
  5. Part 19 - DISTILLED SPIRITS PLANTS
  6. Subpart N - Processing of Distilled Spirits
  7. Topic - Requirements for Processing Inventories
  8. 27 CFR § 19.371
27 CFR § 19.371
Inventories of wines and bulk spirits in processing
April 24, 2020
CFR

A proprietor must take a physical inventory of all wines and bulk spirits (except packages) held in the processing account at the close of each calendar quarter. The results of the inventory must be recorded as provided in subpart V of this part. TTB may require additional inventories at any time.

(26 U.S.C. 5201)

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§ 19.372 Physical inventories of bottled and packaged spirits

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