27 C.F.R. § 19.762 Daily summary record of tax determinations.
Title 27 - Alcohol, Tobacco Products and Firearms
Each proprietor of a distilled spirits plant who withdraws distilled spirits on determination of tax, but before payment of tax, shall maintain a daily summary record of tax determinations. The summary record will show, for each day on which tax determinations occur: (a) The serial numbers of the records of tax determination, the total proof gallons, rounded to the nearest tenth proof gallon on which tax was determined at each effective tax rate, and the total tax; or (b) The serial numbers of the records of tax determination, the total tax for each record of tax determination and the total tax. (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
§ 19.762 Daily summary record of tax determinations.
