27 C.F.R. § 31.160 – Monthly summary report.

(a) Requirement. Every wholesale dealer in liquors must, when required, submit monthly to the appropriate TTB officer a summary report of the total quantities of all distilled spirits received and disposed of daily during the month (including the date of discovery for theft, casualty and inventory losses and inventory gains). This report must be posted by the wholesaler on a daily basis. If there were no receipts or disposals of distilled spirits during the month, the report must be marked “No Transactions During Month.” This report must be filed not later than the 15th day of the month following the report period, with a copy retained by the dealer. The appropriate TTB officer may authorize a dealer, upon request, to post the report less frequently until otherwise notified; the appropriate TTB officer's authorization will specify the intervals at which the posting will be accomplished, but not less frequently than monthly.
(b) Form of report. When required under paragraph (a) of this section, the monthly summary report may be prepared in a format that is adapted to the dealer's accounting and recordkeeping systems. In addition to any other information shown therein, the report must include:
1. (1) Daily totals of all bottled spirits received and disposed of, recorded by wine gallons or liters;
2. (2) Daily totals of all bulk spirits in packages received and disposed of, recorded by proof gallons; and
3. (3) Entries showing, by date, each disposition caused by an inventory, casualty, or theft loss and each receipt caused by a recorded gain in inventory.
(c) Declaration. When required to be filed, the monthly summary report must bear the following declaration signed by the dealer or an authorized agent:
I declare under the penalties of perjury that I have examined this report and, to the best of my knowledge and belief, it is true, correct, and complete and is supported by true, correct, and complete records which are available for inspection.
(d) Other records. Even if the monthly summary report is not required by the appropriate TTB officer, every wholesale dealer in distilled spirits must maintain and make available for review by appropriate TTB officers:
1. (1) Records of receipt required by § 31.155;
2. (2) Records of disposition, required by § 31.156; and
3. (3) Any other supporting information or documents regarding the receipt and disposition of distilled spirits that have a direct role in determining the completeness and accuracy of the receipt and disposition records.
  (26 U.S.C. 5121)
  (Approved by the Office of Management and Budget under control number 1513-0065)