[Code of Federal Regulations]
[Title 21, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 21CFR1304.21]

[Page 58-59]
 
                         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

[[Page 59]]

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]