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COMMONWEALTH OF PENNSYLVANIA

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Pennsylvania Code



CHAPTER 81. SPIRITUOUS AND VINOUS LIQUOR TAXES

Sec.


81.1—81.14      [Reserved].
81.15.      Required records.

§ 81.1—81.14. [Reserved].

§ 81.15. Required records.

 (a)  Each manufacturer and importer shall maintain and keep for a period of 4 years records of distilled spirits rectified and wines produced, manufactured, distilled, rectified or compounded or imported into this Commonwealth together with invoices, bills of lading and other pertinent papers as may be required by the Department.

 (b)  Records, invoices, bills of lading and other pertinent papers required to be maintained and kept shall be original records, invoices, bills of lading and other pertinent papers and not a reproduction by microfilm or otherwise.

Source

   The provisions of this §  81.15 adopted June 4, 1976, 6 Pa.B. 1283.


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