---
kind: "section"
citation: "27 C.F.R. § 31.151"
title: "27"
number: "31.151"
heading: "General requirements as to distilled spirits."
url: "https://uscodex.org/cfr/27/31.151"
---

# §31.151. General requirements as to distilled spirits.


Except as otherwise provided in §§ [31.153](/cfr/27/31.153.md) and [31.154](/cfr/27/31.154.md), every wholesale dealer in liquors must keep daily records of the physical receipt and disposition of distilled spirits in accordance with §§ [31.155](/cfr/27/31.155.md) and [31.156](/cfr/27/31.156.md). When required in writing by the appropriate TTB officer, a wholesale dealer in liquors must also prepare and file a monthly summary report totaling the daily receipts and disposition of distilled spirits in accordance with [§ 31.160](/cfr/27/31.160.md).


## Notes

### Authority

Authority: 26 U.S.C. 5001, 5002, 5121, 5122-5124, 5131, 5132, 5206, 5207, 5273, 5301, 5352, 5555, 5603, 5613, 5681, 5687, 6061, 6065, 6071, 6091, 6103, 6109, 6723, 6724, 7805.

### Source

Source: T.D. TTB-79, 74 FR 37407, July 28, 2009, unless otherwise noted.