{"data":{"id":"us/27-cfr-19.623","jurisdiction":"us","citation":"27 CFR 19.623","heading":"Records of inventories.","body":"(a) General. When conducting an inventory required by this part, the proprietor must prepare a record of the inventory taken. The record must include the following:\n(1) The date of the inventory;\n(2) The identity of the container(s);\n(3) The kind and quantity of spirits, denatured spirits, and wines;\n(4) Any losses (whether by theft, voluntary destruction or otherwise), gains or shortages; and\n(5) The proprietor's signature, or the signature of the person taking the inventory, with the penalties of perjury statement as prescribed in § 19.45.\n(b) Overages, gains, or losses. A proprietor must record in the daily records of operations, tank records, dump/batch records, bottling and packaging records, or denaturation records, as appropriate, any overages, gains, or losses disclosed by an inventory.\n(c) Retention. A proprietor must retain inventory records and make them available for inspection by TTB officers.","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 V—Records and Reports"],"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":"82f01c533e1a2b9f5a7ed15109e3f7fc953e68a95167038697570043e853252f","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.622","next":"us/27-cfr-19.624"},"notice":"GroundRules: Original legal text. Not legal advice."}