Delaware Administrative Code
Title 4 - Alcoholic Beverage Control
Department of Safety and Homeland Security
Office of the Alcoholic Beverage Control Commissioner
1100 - General Establishment Operations and Practices
1104 - (Formerly Rule 34) A Requiring Certain Establishments Licensed for the Sale of Alcoholic Liquor to Maintain and/or Submit Certain Records or Reports to the Commissioner Concerning Purchases and Inventories of Alcoholic Liquor
Section 1104-1.0 - Records

1.1 Each holder of a retailer's license (except the holder of a Gathering License) shall keep and maintain upon the licensed premises records of invoices adequately and fully reflecting all purchases of alcoholic beverages. All invoices shall be systematically filed and maintained for a period of one year from date of delivery.

1.2 The records referred to in this rule shall be open to the inspection of DATE or the Commissioner at all reasonable hours.