North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 04. COMMERCE |
CHAPTER 02. ALCOHOLIC BEVERAGE CONTROL COMMISSION |
SUBCHAPTER R. ORGANIZATIONAL RULES: POLICIES AND PROCEDURES |
04 NCAC 02R .1406. RECORDS REQUIRED
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A record of all orders, receipts, invoices, and payments shall be maintained by local boards and be available for inspection by any representative of the Commission at any reasonable time. More specifically, local boards shall retain records as follows:
(1) sales report (until annual audit completed),
(2) warehouse report (one year),
(3) daily store report (until annual audit completed),
(4) stock difference report (three years),
(5) receiving report (until annual audit completed),
(6) clerk's daily sales and cash report (until annual audit completed), and
(7) paid invoices (three years).
In addition, local boards shall retain the Loss and Damage Claim records and required records related to the sale of mixed beverages for a period of three years.
History Note: Authority G.S. 18B‑203(a); 18B‑205; 18B‑207; 18B‑702(c),(e);
Eff. January 1, 1982;
Amended Eff. May 1, 1984.