Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.46.202 Physical inventory requirements

(a) The quantity and type of each article subject to floor stocks tax recorded in sufficient detail to determine the tax rate as stated in § 46.222. See the table in § 46.201(c) for the information required for each type of article;

(b) The date and time the inventory was taken;

(c) The name of the individual(s) conducting the inventory and the name of the dealer for whom the inventory was taken;  and

(d) The location where the inventory was taken (street address, city and State).