{"data":{"id":"us/27-cfr-19.312","jurisdiction":"us","citation":"27 CFR 19.312","heading":"Physical inventories.","body":"A proprietor must take a physical inventory of the spirits and denatured spirits in tanks and other containers in the production account at the close of each calendar quarter. A proprietor must record the results of the inventory as provided in subpart V of this part and must show separately spirits and denatured spirits received for redistillation. TTB may require additional inventories be taken at any time.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 19—DISTILLED SPIRITS PLANTS","Subpart L—Production of Distilled Spirits"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"c582019949635bc9d53147e5bedbaf4daeb9977ce66f83ce47b91f5f7ef60214","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.310","next":"us/27-cfr-19.314"},"notice":"GroundRules: Original legal text. Not legal advice."}