40 Pa. Code § 5.102 - Bonded warehouses
(a)
Records. A holder of a Bonded Warehouse License shall maintain
and keep on the licensed premises, in hard copy or electronic media consistent
with generally accepted accounting procedures, for a period of 2 years,
complete and accurate daily records of transactions conducted under the
authority of the license, subject to inspection, under sections 211, 512 and
513 of the Liquor Code (47 P. S. §§
2-211,
5-512 and
5-513), by authorized
representatives of the Board and the State Police, Bureau of Liquor Control
Enforcement. A recordkeeping system utilized by the licensee shall have the
capability to provide for the reconciling of required data. Entries shall be
verifiable by supporting documentation-original documents. Records shall be
clearly identifiable to the licensed operation and shall include the following:
(1)
Receipts. The name of
the producer and location of the distillery where produced, name and address of
bonded warehouse from which transferred; name and address of the owner for whom
stored, type (whether alcohol, whiskey and the like), type and number of
containers, quantity in proof gallons (tax gallons), and warehouse certificates
issued, shall be included.
(2)
Shipments. The name and address of person to whom shipped,
type (whether alcohol, whiskey and the like), type and number of containers,
quantity in proof gallons (tax gallons), name and address of person from whose
inventory the alcohol or liquors were withdrawn, and warehouse certificate
numbers cancelled, must be included. Withdrawals In Bond shall show the
original proof gallons (tax gallons), tax paid withdrawals shall show the
regauged proof gallons (tax gallons) and losses in regauging.
(3)
Transfer of ownership of
warehouse certificates. Where alcohol or liquors are not removed from
the bonded warehouse, a transfer of ownership of warehouse certificates shall
be recorded, showing the name of person from whom transferred, the name and
address of the person to whom transferred, the type of alcohol or liquor, type
and number of containers and proof gallons (tax gallons), the warehouse
certificate cancelled and the warehouse certificate issued to the new
owner.
(b)
Federal and State Government reports and forms. Copies of
reports or forms required by Federal or State governmental agencies related to
the licensed operation shall be maintained for a period of 2 years unless
required to be maintained for a longer period by the Federal or State agencies.
The reports or forms shall also be open to inspection by authorized
representatives of the Board and the State Police, Bureau of Liquor Control
Enforcement, and shall constitute a satisfactory record if they contain the
information required in subsection (a).
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