Books and records
Compiled text through Jul 31, 2022
Register checked through Jul 29, 2026
No later Register activity identified in this check.
Dates and status
- Compiling agency
- Executive Department
- Text status
- Source receipt
- Compiled text through
- Jul 31, 2022
- Register checked through
- July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
- Activity status
- No later Register activity identified in this check.
- Source snapshot
- Jun 6, 2026
Each licensee shall maintain on the licensed premises adequate books and records of all transactions pertaining to alcoholic beverages, as required by section 104 of the Alcoholic Beverage Control Law and the rules or regulations of the authority, and, in addition, shall maintain an accounts-receivable ledger which, at all times, shall reflect the actual status of all accounts to whom nonalcoholic beverages are sold. Such ledger may be combined with the alcoholic beverages ledger, provided that separate columns are provided therein for data relative to alcoholic beverages and nonalcoholic beverages.
Receipts from sales of alcoholic beverages and sales of nonalcoholic beverages shall be separately registered.