27 C.F.R. § 19.761 Record of tax determination.
Title 27 - Alcohol, Tobacco Products and Firearms
A serially numbered invoice or shipping document, signed or initialed by an agent or employee of the proprietor, will constitute the record of tax determination. Although neither the proof gallons nor effective tax rates need be shown on the record of tax determination, there shall be shown on each invoice or shipping document sufficient information to enable appropriate TTB officers to determine the total proof gallons and, if applicable, each effective tax rate and the proof gallons removed at each effective tax rate. For purposes of this part, the total proof gallons calculated from each invoice or shipping document constitutes a single withdrawal. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart W—Records and Reports
Tax Records
§ 19.761 Record of tax determination.
