[Code of Federal Regulations] [Title 21, Volume 9] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 21CFR1304.21] [Page 57] TITLE 21-FOOD AND DRUGS CHAPTER II--DRUG ENFORCEMENT ADMINISTRATION, DEPARTMENT OF JUSTICE PART 1304--RECORDS AND REPORTS OF REGISTRANTS--Table of Contents Sec. 1304.21 General requirements for continuing records. (a) Every registrant required to keep records pursuant to Sec. 1304.03 shall maintain on a current basis a complete and accurate record of each such substance manufactured, imported, received, sold, delivered, exported, or otherwise disposed of by him/her, except that no registrant shall be required to maintain a perpetual inventory. (b) Separate records shall be maintained by a registrant for each registered location except as provided in Sec. 1304.04 (a). In the event controlled substances are in the possession or under the control of a registrant at a location for which he is not registered, the substances shall be included in the records of the registered location to which they are subject to control or to which the person possessing the substance is responsible. (c) Separate records shall be maintained by a registrant for each independent activity for which he/she is registered, except as provided in Sec. 1304.22(d). (d) In recording dates of receipt, importation, distribution, exportation, or other transfers, the date on which the controlled substances are actually received, imported, distributed, exported, or otherwise transferred shall be used as the date of receipt or distribution of any documents of transfer (e.g., invoices or packing slips). [36 FR 7792, Apr. 24, 1971, as amended at 36 FR 13386, July 21, 1971. Redesignated at 38 FR 26609, Sept. 24, 1973, as amended at 62 FR 13960, Mar. 24, 1997] [[Page 58]]