Code of Federal Regulations · Section

§ 19.333 — Physical Inventories

27 C.F.R. § 19.333

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

27 C.F.R. § 19.331

Authorizing Statute

Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Definitions
31 U.S.C. § 9301
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Regulation of operations
26 U.S.C. § 5201