---
kind: "section"
citation: "27 C.F.R. § 19.623"
title: "27"
number: "19.623"
heading: "Records of inventories."
url: "https://uscodex.org/cfr/27/19.623"
---

# §19.623. Records of inventories.

- (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:
  - (1) The date of the inventory;
  - (2) The identity of the container(s);
  - (3) The kind and quantity of spirits, denatured spirits, and wines;
  - (4) Any losses (whether by theft, voluntary destruction or otherwise), gains or shortages; and
  - (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](/cfr/27/19.45.md).
- (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.
- (c) **Retention.** A proprietor must retain inventory records and make them available for inspection by TTB officers.

## Notes

### Authority

Authority: 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5114, 5121-5124, 5142, 5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.