U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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All TitlesTitle 27Chapter IPart 19Subpart O - Subpart O—Denaturing Operations and Manufacture of Articles
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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.