§ 426 — Records to be kept by brand owners, distributors, owners and others

§ 426. Records to be kept by brand owners, distributors, owners and\nothers. Every brand owner, distributor, owner or other person shall\nkeep a complete and accurate record of all purchases and sales or other\ndispositions of alcoholic beverages, and a complete and accurate record\nof the number of gallons of beers produced, manufactured, brewed or\nfermented and liters of all other alcoholic beverages produced,\ndistilled, manufactured, brewed, compounded, mixed or fermented. Such\nrecords shall be in such form and contain such other information as the\ntax commission shall prescribe. Said commission, by rule or regulation,\nalso may require the delivery of statements to purchasers of alcoholic\nbeverages, and prescribe the matters to be contained therein. Such\nrecords and statements, unless required by the tax commission to be\npreserved for a longer period, shall be preserved for a period of one\nyear and shall be offered for inspection at any time upon oral or\nwritten demand by the commissioner of taxation and finance or his duly\nauthorized agents, and every such distributor, brand owner, owner or\nother person shall make such reports to the department of taxation and\nfinance as may be required by the tax commission. Nothing in this\nsection contained shall be construed to require the keeping of a record\nof the purchase or disposition of alcoholic beverages by a consumer\nthereof, except by a person who uses the same for commercial purposes,\nor of the sale of alcoholic beverages at retail.\n