§ 11.35. Records and reports.
(a) Records. Under section 207(h) of the Liquor Code (47 P. S. § 2-207(h)), alcohol permittees shall maintain and keep on the premises where the alcohol is used, for a period of 2 years, complete and accurate records in hard copy or electronic media, consistent with generally accepted accounting procedures, covering the purchase, importation and use of the alcohol. The records shall consist of a stock ledger maintained on a perpetual inventory basis, showing withdrawals from stock and setting forth in detail the purpose for which the alcohol is used. The records and the premises where alcohol is stored and used shall be open to inspection, during normal business hours by authorized representatives of the Board and the State Police, Bureau of Liquor Control Enforcement, under sections 207(h) and 211 of the Liquor Code (47 P. S. § § 2-207(h) and 2-211). 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.
(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 Pennsylvania State Police, Bureau of Liquor Control Enforcement, and shall constitute a satisfactory record if they contain the information required in subsection (a).
Source The provisions of this § 11.35 adopted June 26, 1952; amended through November 4, 1963; amended June 22, 1990, effective June 23, 1990, 20 Pa.B. 3492. Immediately preceding text appears at serial page (4203).
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