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2021 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 (2021)
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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
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