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:
The date of the inventory;
The identity of the container(s);
The kind and quantity of spirits, denatured spirits, and wines;
Any losses (whether by theft, voluntary destruction or otherwise), gains or shortages; and
The proprietor's signature, or the signature of the person taking the inventory, with the penalties of perjury statement as prescribed in § 19.45.
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.
Retention. A proprietor must retain inventory records and make them available for inspection by TTB officers.
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