There is a newer version
of
this Section
2018 Utah Code
Title 32B - Alcoholic Beverage Control Act
Chapter 5 - Retail License Act
Part 3 - Retail Licensee Operational Requirements
Section 302 - Recordkeeping.
Universal Citation: UT Code § 32B-5-302 (2018)
32B-5-302. Recordkeeping.
Enacted by Chapter 276, 2010 General Session
- (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.
- (a) quarterly expenditures made separately for:
- (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.
Enacted by Chapter 276, 2010 General Session
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
