---
kind: "section"
citation: "27 C.F.R. § 24.54"
title: "27"
number: "24.54"
heading: "Dealer records."
url: "https://uscodex.org/cfr/27/24.54"
---

# §24.54. Dealer records.


Every dealer is required to maintain records of transactions. Wine transactions that appear in the records required by [subpart O](/cfr/27/subpartO.md) of this part will meet the proprietor's recordkeeping requirements as a dealer. For other transactions not covered in the wine premises records, such as retail sales of distilled spirits or beer in a restaurant at the wine premises, or operations as a wholesale dealer in distilled spirits or beer, the proprietor must keep the records specified for dealers in [part 31](/cfr/27/part31.md) of this chapter.


## Notes

### Amendments

[T.D. TTB-79, 74 FR 37404, July 28, 2009]

### Authority

Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042, 5044, 5061, 5062, 5121, 5122-5124, 5173, 5206, 5214, 5215, 5351, 5353, 5354, 5356, 5357, 5361, 5362, 5364-5373, 5381-5388, 5391, 5392, 5511, 5551, 5552, 5661, 5662, 5684, 6065, 6091, 6109, 6301, 6302, 6311, 6651, 6676, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. ATF-299, 55 FR 24989, June 19, 1990, unless otherwise noted.

### Amendments

[T.D. TTB-79, 74 FR 37404, July 28, 2009]