---
kind: "section"
citation: "27 C.F.R. § 20.263"
title: "27"
number: "20.263"
heading: "User's records of specially denatured spirits."
url: "https://uscodex.org/cfr/27/20.263"
---

# §20.263. User's records of specially denatured spirits.

- (a) Each user shall maintain separate records of each formulation of new specially denatured spirits—
  - (1) Received, as required by [§ 20.163](/cfr/27/20.163.md),
  - (2) Recovered, as required by [§ 20.212](/cfr/27/20.212.md),
  - (3) Used, as required by [§ 20.192](/cfr/27/20.192.md),
  - (4) Destroyed, as required by [§ 20.222](/cfr/27/20.222.md),
  - (5) Lost, as required by [§§ 20.202-20.203](/cfr/27/20.202-20.203.md), and
  - (6) Transferred to another permittee or a distilled spirits plant, as required by §§ [20.216](/cfr/27/20.216.md), [20.231](/cfr/27/20.231.md), and [20.235](/cfr/27/20.235.md).
- (b) Each user shall maintain separate records of each formulation of recovered specially denatured spirits for each of the transactions listed in [paragraphs (a)(1) through (a)(6)](#a-1..a-6) of this section.
- (c) Once in each calendar year, and when requested by an appropriate TTB officer, each user shall perform and record a balanced accounting of each formulation of new and recovered specially denatured spirits using the records required by [§ 20.170](/cfr/27/20.170.md) and this section.
- (d) When requested, the user shall submit the accounting required by [paragraph (c)](#c) of this section to the appropriate TTB officer.

## Notes

### Amendments

[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by T.D. TTB-140, 81 FR 59456, 59460, Aug. 30, 2016]

### Authority

Authority: 26 U.S.C. 5001, 5206, 5214, 5271-5275, 5311, 5552, 5555, 5607, 6065, 6109, 7805.

### Source

Source: T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, unless otherwise noted.

### Amendments

[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by T.D. TTB-140, 81 FR 59456, 59460, Aug. 30, 2016]