West Virginia Code of State Rules
Agency 175 - Alcohol Beverage Control Commission
Title 175 - LEGISLATIVE RULE ALCOHOL BEVERAGE CONTROL COMMISSIONER
Series 175-05 - Licensing Of Retail Outlets
Section 175-5-26 - Records Required of Retail Licensees; Inspection of Records
Current through Register Vol. XLI, No. 38, September 20, 2024
26.1. Each retail licensee must keep a record in book form showing the date that all West Virginia product, distilled spirits, wine and beer were received on his or her, or its premises, and from whom received.
26.2. Each retail licensee shall also maintain records including ABCC Form 190 showing the merchandise code, the total quantity of sales, and the quantity of each sale to a religious organization or to a private club as defined in W. Va. Code § 60-7-2. A copy of ABCC Form 190 will be provided by the Commissioner.
26.3. Records required to be maintained by this Section 26 shall not be destroyed, erased or altered for at least four (4) complete calendar years or until the year the retail licensee is audited and accepted by the Secretary.