Recordkeeping.

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  • (1) A retail licensee shall make and maintain a record showing in detail:
    • (a) quarterly expenditures made separately for:
      • (i) malt or brewed beverages;
      • (ii) liquor;
      • (iii) set-ups;
      • (iv) food; and
      • (v) any other item required by the department; and
    • (b) sales made separately for:
      • (i) malt or brewed beverages;
      • (ii) set-ups;
      • (iii) food; and
      • (iv) any other item required by the department.
  • (2) A retail licensee shall make and maintain a record required by Subsection (1):
    • (a) in a form approved by the department; and
    • (b) current for each three-month period.
  • (3) A retail licensee shall support an expenditure by:
    • (a) a delivery ticket;
    • (b) an invoice;
    • (c) a receipted bill;
    • (d) a canceled check;
    • (e) a petty cash voucher; or
    • (f) other sustaining datum or memorandum.
  • (4) In addition to a record required under Subsection (1), a retail licensee shall make and maintain any other record the department may require.
  • (5)
    • (a) A record of a retail licensee is subject to inspection by an authorized representative of the commission and the department.
    • (b) A retail licensee shall allow the department, through an auditor or examiner of the department, to audit the records of the retail licensee at times the department considers advisable.
  • (6) Section 32B-1-205 applies to a record required to be made or maintained in accordance with this section.




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