U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

Searching within: All TitlesTitle 27Chapter IPart 19Subpart O - Subpart O—Denaturing Operations and Manufacture of Articles
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§ 19.394 - Inventory of denatured spirits.

A proprietor must take a physical inventory of all denatured spirits in the processing account at the close of each calendar quarter. The proprietor must record the results of that inventory as provided in subpart V of this part. TTB may require additional inventories at any time.

(26 U.S.C. 5201)