3 CAR § 2-205 – Records to be maintained by wholesaler

(a) Any person holding a permit to wholesale controlled beverages shall keep and maintain the following records:
1. (1) A record of all controlled beverages received by the permittee indicating the:
  1. (A) Name of the manufacturer thereof;
  2. (B) Date purchased;
  3. (C) Number of packages and quantity of controlled beverages received;
  4. (D) Trade name of the goods;
  5. (E) Date received on the premises; and
  6. (F) Name of the transportation company making the delivery; and
2. (2) A record of all sales or other dispositions of controlled beverages indicating the name of the purchaser, the date of the sale, and the number of packages and quantity of controlled beverages sold.
(b) Such records shall be preserved for a period of three (3) years from the relevant date of the record and must be available at all times on the premises for inspection by duly authorized agents of the Alcoholic Beverage Control Division.
(c) All persons holding permits to sell controlled beverages at wholesale shall submit to the Department of Finance and Administration such reports as may be required by the Commissioner of Revenues.