46.203—Record (book) inventory requirements.
(2)
The types and quantities of articles actually on hand as if a physical inventory had taken place on April 1, 2009. See the table in § 46.201(c) for the information required for each type of article;
(3)
The name and address of the consignor and consignee. For over the counter sales by retail dealers, the consignee name and address is not required;
(b)
If the dealer does not take the inventory as of the close of business on the last business day before April 1, 2009, the records must be reconciled as provided in § 46.201(b).
(Approved by the Office of Management and Budget under control number 1513-0129)