Code of Massachusetts Regulations
204 CMR - ALCOHOLIC BEVERAGES CONTROL COMMISSION
Title 204 CMR 3.00 - Reporting By Bottlers And Distributors Of Deposits Received And Refunded And Of Handling Charges Paid
Section 3.03 - Required Records
Current through Register 1531, September 27, 2024
(1) Any bottler or distributor who sells to dealers any filled refundable beverage containers shall record for every such transaction the total refund value of the containers sold. Bottlers and distributors shall maintain records of all such transactions using standard and consistent accounting practices.
(2) Any bottler or distributor who pays to dealers or redemption centers or third-party collecting agents any refunds for empty beverage containers shall maintain records of all such payments using standard and consistent accounting practices.
(3) Any bottler or distributor who pays to dealers or redemption centers or third-party collecting agents any handling charges shall maintain records of all such payments using standard and consistent accounting practices.