{"data":{"id":"us/27-cfr-20.203","jurisdiction":"us","citation":"27 CFR 20.203","heading":"Losses on premises.","body":"(a) Recording of losses. A permittee shall determine and record, in the records prescribed by subpart P of this part, the quantity of specially denatured spirits or recovered alcohol lost on premises:\n(1) When an inventory is taken,\n(2) At the time a container is emptied, or\n(3) Immediately upon the discovery of any loss due to casualty, theft or other unusual causes.\n(b) Claims. A claim for allowance of specially denatured spirits will be filed as prescribed in § 20.205, in the following circumstances:\n(1) If the quantity lost during the annual accounting period (§ 20.263(c)) exceeds one percent of the quantity to be accounted for during that period, and is more than 50 gallons; or,\n(2) If the loss was due to theft or unlawful use or removal, the permittee shall file a claim for allowance of losses regardless of the quantity involved.","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 20—DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM","Subpart J—Losses"],"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":"7399f69cf85669ec91eefd182bbb89a2a3a5f6c2186436121da16b94d66b6f4d","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-20.202","next":"us/27-cfr-20.204"},"notice":"GroundRules: Original legal text. Not legal advice."}