Code of Federal Regulations · Section
§ 19.603 — Liquor Bottle Records
27 C.F.R. § 19.603
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A proprietor must maintain records of the receipt, use, and disposition of liquor bottles.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Records and reports26 U.S.C. § 5207