---
kind: "section"
citation: "27 C.F.R. § 31.157"
title: "27"
number: "31.157"
heading: "Canceled or corrected records."
url: "https://uscodex.org/cfr/27/31.157"
---

# §31.157. Canceled or corrected records.


Entries on the records of receipt and disposition prescribed by §§ [31.155](/cfr/27/31.155.md) and [31.156](/cfr/27/31.156.md) must not be erased or obliterated. Correction or deletion of any entry must be accomplished by drawing a line through the entry and inserting an appropriate correction or explanation. If a wholesale dealer in liquors voids an invoice for any reason, the file copy prescribed in [§ 31.181](/cfr/27/31.181.md) must be marked “Cancelled” and must be filed as provided in that section; any remaining copy of the voided invoice must be destroyed or similarly cancelled and filed. If a new invoice is prepared, its serial number must be cross referenced on any retained copies of the cancelled invoice.


## 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.