27 C.F.R. Subpart W—Records and Reports
Title 27 - Alcohol, Tobacco Products and Firearms
(a) In General. (1) The records to be maintained by proprietors shall include: (i) All individual transaction forms, records, and summaries specifically required by this part; (ii) All supplemental, auxiliary, and source data utilized in the compilation of required forms, records, and summaries, and for preparation of reports, returns, and claims; and (iii) Copies of notices, reports, returns, and approved applications and other documents relating to operations and transactions. (2) The records required by this part may consist of the proprietor's commercial documents, rather than records prepared expressly to meet the requirements of this part, if such documents contain all the details required by this part to be recorded, are consistent with the general requirements of clarity and accuracy, and do not result in difficulty in their examination. (b) Accounts. The records required by this part to be maintained by proprietors shall be arranged into three primary operational accounts: (1) Production, (2) Storage, and (3) Processing. Records shall indicate receipts, movements between accounts, transfers in bond, or withdrawals of spirits, denatured spirits, articles, or wines. (c) Exceptions. The term “records” as used in this subpart does not include copies of qualifying documents required under subpart G, or of bonds required under Subpart H of this part. (d) Special provisions. See 27 CFR 70.22 for information with respect to TTB examination of financial records and books of account. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) When liters are converted to wine gallons, the quantity in liters shall be multiplied by 0.264172 to determine the equivalent quantity in wine gallons. Cases containing the same quantity of spirits of the same proof in metric bottles may be converted to U.S. units by multiplying the liters in one case by the number of cases to be converted, as follows: (a) If the conversion from liters to U.S. units is made before multiplying by the number of cases, the quantity in U.S. units shall be rounded to the sixth decimal; or (b) If the conversion is made after multiplying by the number of cases, the quantity in U.S. units shall be rounded to the nearest hundredth. Once converted to wine gallons, the proof gallons of spirits in cases shall be determined as provided in 27 CFR 30.52. (Sec. 201, Pub. L. 85–859, 72 Stat. 1356, as amended (26 U.S.C. 5201)) (a) Place of maintenance. Records required by this part shall be prepared and kept by the proprietor at the plant where the operation or transaction occurs and shall be available for inspection by any appropriate TTB officer during business hours. (b) Reproduction of original records. (1) Whenever any record, because of its condition, becomes unsuitable for its intended or continued use, the proprietor shall reproduce such record, by a process approved by the appropriate TTB officer under §19.725 for reproducing records, and such reproduction shall be treated and considered for all purposes as though it were the original record. (2) All provisions of law applicable to the original record shall be applicable to such reproductions. (c) Retention of records. (1) Records required by this part shall be preserved for a period of not less than three years from the date thereof or the date of the last entry required to be made thereon, whichever is later. However, the appropriate TTB officer may require records to be kept for an additional period not exceeding three years in any case where such retention is deemed necessary or advisable for the protection of the revenue. (2) The period for retention of records prescribed in paragraph (c)(1) of this section shall not apply to copies of outstanding approved formulas or to copies of formulas which form the basis for claims for credit or refund of taxes on spirits returned to bonded premises. A copy of any such formula shall be kept by the proprietor at the plant where spirits are processed subject to the formula or at the plant where such spirits are received. (d) Data processing. (1) Notwithstanding any other provision of this section, record data maintained on data processing equipment may be kept at a location other than the plant premises if the original transaction (source) records required by §§19.736–19.779 are kept available for inspection at the plant premises. (2) Data which has been accumulated on cards, tapes, discs, or other accepted record media must be retrievable within five business days. (3) The applicable data processing program shall be made available for examination if requested by an appropriate TTB officer. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) (a) Application. Proprietors desiring to modify prescribed forms shall submit an application to the appropriate TTB officer. The application shall be accompanied by: (1) A copy of each proposed form with typical entries; and (2) A statement showing the need for use of the modified forms. Modified forms shall not be used until approved by the appropriate TTB officer. (b) Restrictions. The use of modified forms shall not relieve a proprietor from any requirement of this part. The appropriate TTB officer may require a proprietor to immediately discontinue the use of any modified form when such use is found to pose administrative problems. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) (a) Application. Proprietors who desire to record, copy or reproduce records, required by this part, by any process which accurately reproduces or forms a durable medium for so reproducing the original of such records, shall apply to the appropriate TTB officer for permission to do so, describing: (1) The records to be reproduced, (2) The reproduction process to be employed, (3) The manner in which the reproductions are to be preserved, and (4) The provisions to be made for examining, viewing, and using such reproductions. (b) Approval. The appropriate TTB officer shall not approve any application unless the manner of preservation of the reproductions and the provisions for examining, viewing, and using such reproductions are satisfactory. (c) Conditions. Whenever records are reproduced under this section, the reproduced records shall be preserved in conveniently accessible files, and provisions shall be made for examining, viewing, and using the reproduced record the same as if it were the original record, and it shall be treated and considered for all purposes as though it were the original record. All provisions of law and regulations applicable to the original shall be applicable to the reproduced record. As used in this section, “original record” shall mean the record required by this part to be maintained or preserved by the proprietor, even though it may be an executed duplicate or other copy of the document. (Sec. 201, Pub. L. 85–859, 72 Stat. 1395, as amended, (26 U.S.C 5555)) The following abbreviation may be used, either alone or in conjunction with descriptive words, to identify the kind of spirits on forms or records: (Sec. 201, Pub. L. 85–859, 72 Stat. 1360, as amended (26 U.S.C. 5206)) (a) Entries. (1) Each entry required by this part to be made in daily records shall be made on the day on which the operation or transaction occurs. (2) When the proprietor prepares supplemental or auxiliary records concurrent with the individual operation or transaction, and these records contain all the required information with respect to the operation or transaction, entries in daily records may be deferred not later than the close of business the third business day succeeding the day on which the operation or transaction occurs. (b) Content. (1) All entries in the daily records required by this subpart shall show the date of the operation or transaction. (2) Daily records shall accurately and clearly reflect the details of each operation or transaction and, as applicable, contain all data necessary to enable: (i) Identification and proper marking and labeling of spirits, denatured spirits, or wines; (ii) Proprietors to prepare summaries, reports, and returns required by this part; and (iii) appropriate TTB officers to: (A) Verify and trace the quantity and movement of materials, spirits, denatured spirits, wines, or alcoholic flavoring materials involved in each transaction or operation; (B) Verify tax determinations and claims; and (C) Ascertain whether there has been compliance with law and regulations. (c) Format. (1) Proprietor's copies of prescribed forms which bear all required details shall be utilized as daily records. (2) In instances when a form is not prescribed, the records required by this subpart shall be those commercial records used by the proprietor in his accounting system and shall bear all required details. (3) Daily records required by this part shall be so maintained that they clearly and accurately reflect all mandatory information. Where the format or arrangement of the daily records is such that the information is not clearly or accurately reflected, the appropriate TTB officer may require a format or arrangement which will clearly and accurately reflect the information. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) The daily records required by this part shall conform to the following requirements: (a) Spirits shall be recorded by kind and by quantity in proof gallons, except as provided in §19.751. (b) Denatured spirits shall be recorded by formula number and by quantity in wine gallons. (c) Distilling materials produced on the premises shall be recorded by kind and by quantity in wine gallons. Chemical byproducts containing spirits, articles, spirits residues, and distilling materials received on the premises shall be recorded by kind, by percent of alcohol by volume, and by quantity in wine gallons. However, when nonliquid distilling materials which are not susceptible to such quantitative determination are received, the quantity of such materials may be determined by weight and shall be so recorded, and the alcohol content need not be recorded. When it can be shown that it is impractical to weigh or otherwise determine the exact quantity of such nonliquid materials, the proprietor may estimate the weight or volume of the material. (d) Wines shall be recorded by kind, by quantity in wine gallons, and by percent of alcohol by volume. (e) Alcoholic flavoring materials shall be recorded by kind, formula number (if any) and by quantity in proof gallons. (f) Containers (other than those bearing lot identification numbers) or cases involved in each operation or transaction shall be recorded by type, serial number, and the number of containers (including identifying marks on bulk conveyances), or cases. However, spirits withdrawn in cases may be recorded without the serial numbers of the cases, unless the appropriate TTB officer requires such recording. Package identification numbers, number of packages, and proof gallons per package shall be recorded on deposit record in the storage account reflecting production gauges or filling of packages from tanks, however, only the lot identification, number of packages, and proof gallons per package need be shown for transactions in packages of spirits unless package identification numbers are specifically required by this part. (g) Materials intended for use in the production of spirits shall be recorded by kind and by quantity, recording liquids in gallons and other materials in pounds, and giving the sugar content for molasses. (h) The name and address of the consignee or consignor, and if any, the plant number or industrial use permit number of such person, shall be recorded for each receipt or removal of materials, spirits, denatured spirits, articles, spirits residues, and wine. (i) The serial number of the tank used shall be recorded for each operation or transaction. (j) The rate of duty paid on imported spirits shall be shown on the transaction forms or records. (k) Records shall identify imported spirits, spirits from Puerto Rico, and spirits from the Virgin Islands, or the records shall show that a distilled spirits product contains such spirits. (l) Records shall identify spirits that are to be used exclusively for fuel use. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) (a) Spirits production. Each proprietor shall maintain daily production account records of production operations showing: (1) The receipt of fermenting material or other nonalcoholic material intended for use in the production of spirits. (2) The receipt and use of spirits, denatured spirits, articles, and spirits residues received for redistillation. (3) The fermenting material set in each fermenter or other material used in the production of spirits. (4) The distilling material produced, received for production, and used in production of spirits, or destroyed or removed from the premises before being distilled (including the residue of beer returned to the producing brewery). (5) The gauge of spirits in each receiving tank, the production gauge (in proof gallons) of spirits removed from each tank, and the transaction form or record and its serial number covering each removal. The details of individual packages filled pursuant to production gauge for immediate withdrawal from bonded premises shall also be recorded. (6) The fermenting materials or other nonalcoholic materials used or removed from the premises. (7) The quantity and testing for alcoholic content of fusel oil or other chemicals removed from the production system and the disposition thereof with the name of the consignee, if any. (8) The kind and quantity of distillates removed from the production system pursuant to §19.322. (9) The kind and quantity of spirits, lost or destroyed prior to production gauge. Records pertaining to the production account shall be maintained in such a manner that the spirits produced may be traced through the distilling system to the mash or other material from which produced, and the identity of the spirits thus traced may be clearly established. (b) Byproduct spirit production. Each proprietor who manufactures substances other than spirits, in a process which produces spirits as a byproduct, shall maintain daily production records as to each such process showing: (1) The kind and quantity of materials received, unless included in records maintained under paragraph (a) of this section. (2) The spirits produced and disposed of. (3) The kind and quantity of other substances produced. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) [T.D. ATF–198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985] (a) General. Proprietors shall maintain daily records in the storage account which shall show for each kind of spirits or wine, as applicable: (1) Spirits or wines received for deposit in storage; (2) Spirits mingled; (3) Spirits in tanks; (4) Spirits or wines filled into packages from tanks and retained for storage; (5) Spirits of less than 190 degrees of proof or wines transferred from one tank to another; (6) Spirits returned to bond; (7) Spirits or wines voluntarily destroyed; (8) Spirits or wines lost during storage; (9) The transfer of spirits or wine from one package to another; (10) The addition of oak chips to spirits and the addition of caramel to brandy or rum; and (11) The disposition of spirits or wines. (b) Records covering deposits. The proprietor's copies of gauge records, transfer records, or tank records of wines or spirits of less than 190 degrees of proof covering: deposit in the storage account of spirits received from the production account, from customs custody, or by return to bond under subpart U of this part, or of wines or spirits from other bonded premises; packages of spirits or wines filled from tanks and retained in the storage account after mingling; and wines or spirits of less than 190 degrees of proof transferred from one tank to another, shall be utilized by the proprietor to record wines or spirits deposited in the storage account. The proprietor shall enter the date of deposit of the spirits in storage on the record. Files of deposit records shall be maintained for spirits in packages and such files shall be arranged by producers (by warehouseman in the case of blended rums or brandies and for spirits of 190 degrees or more of proof, by the warehouseman who received the spirits from customs custody in the case of imported spirits, and by producer in the Virgin Islands or Puerto Rico in the case of Virgin Islands or Puerto Rican spirits), in chronological order according to the date of deposit in the storage account, and, when possible, in sequence by lot identification for packages. (For the purpose of records under this section spirits produced under trade names shall be treated as being produced under the real name of the proprietor [producer].) Also, files of deposit records shall be maintained, in the manner prescribed by 19.742, for wines and for spirits of less than 190 degress of proof in tanks in the storage account with a separate file for each tank of wines or spirits. In the case of spirits of 190 degrees or more of proof deposited in tanks in the storage account, the proprietor shall maintain a separate consolidated file of deposit records for all tanks, separately as to gin, vodka, and other spirits as applicable, of all such domestic spirits; all such imported spirits duty paid at the beverage rate; all such imported spirits duty paid at the nonbeverage rate; all such Virgin Islands spirits; and all such Puerto Rican spirits. Such files shall be arranged chronologically by date of deposit in the warehouse. (c) Records covering withdrawals. When wines or spirits other than spirits of 190 degrees or more of proof in tanks in the storage account, are withdrawn from the storage account the proprietor shall note on the record of deposit, the date and disposition of the spirits so that the files shall currently reflect the spirits remaining in the storage account. When spirits of 190 degrees or more of proof are withdrawn from tanks in the storage account the record of deposit need not be noted, but semi-annually (as of June 30 and December 31) the proprietor shall remove from his consolidated files of active deposit records all such records in excess of those required to cover the quantity of spirits shown as remaining in tanks. The deposit records so removed shall be those covering spirits first deposited in the storage account. (Sec. 807, Pub. L. 96–39 93 Stat. 284 (26 U.S.C. 5207)) (a) General. Each warehouseman shall keep current summary records for each kind of spirits or wines in packages, to show the spirits or wines deposited in, withdrawn from, and remaining in the storage account. Separate accounting records shall be kept for domestic spirits, imported spirits, Virgin Islands spirits, Puerto Rican spirits, and wine. Package accounts for spirits may be kept by either the season or the year the packages were filled with spirits. (b) Arrangement. Package summary records shall be prepared and arranged separately: (1) For domestic spirits of less than 190 degrees of proof, alphabetically by State and numerically by the plant number and name of the producer or warehouseman. (2) For domestic spirits of 190 degrees or more of proof, alphabetically by State, and numerically by the plant number and name of the warehouseman. (3) For imported spirits, alphabetically by State and numerically by the plant number and name of the warehouseman who received the spirits from customs custody. (4) For Puerto Rican or Virgin Islands spirits, alphabetically by the name of the producer in Puerto Rico or the Virgin Islands. (5) For wine, by kind and tax rate imposed by 26 U.S.C. 5041. (c) Details. Package summary records shall show the following details: (1) The date the summarized transactions occurred; (2) For spirits, the number of packages and the proof gallons contained therein; (3) For wine, the number of packages and the wine gallons contained therein; (4) Gains or shortages disclosed by inventory or when an account is closed; and (5) Gallon balances on summary records for spirits and wines remaining in the account at the end of each month. (d) Summarization. Package summary records shall be consolidated at the end of each month, or for lesser periods when required by the appropriate TTB officer, to show for all types of containers and kinds of spirits, the total proof gallons received in, withdrawn from, and remaining in the storage account. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) (a) General. Proprietors shall keep a record for each tank (including bulk conveyance) containing wine or spirits of less than 190 degrees of proof to show deposits into, withdrawals from, and the balance remaining in each tank in the storage account. A new record shall be prepared each time wine or spirits are deposited in an empty tank. Except as otherwise provided in this section, each transaction shall be recorded on the day the transaction occurs. (b) Arrangement. Tank records shall be prepared and arranged: (1) For domestic spirits, alphabetically by State, and numerically by (i) the plant number and name of the producer, or, (ii) for blended rums or brandies, the plant number and name of the warehouseman; (2) For imported spirits, alphabetically by State, and numerically by the plant number and name of the warehouseman; (3) For Puerto Rican or Virgin Islands spirits, alphabetically by the name of the producer in Puerto Rico or the Virgin Islands; and (4) For wine, by kind and tax rate imposed by 26 U.S.C. 5041. (c) Details. Tank records shall show the following details: (1) Tank record serial number, beginning with “1” for each record initiated on or after January 1; (2) Date of each transaction; (3) Identification of the tank; (4) Kind of wine or spirits; (5) Number and average proof gallon content of packages of spirits dumped in the tank, or a notation indicating the deposit in the tank of spirits by pipeline; (6) Wine gallons of wine, or proof gallons of spirits deposited; (7) If subject to age, the age of the youngest spirits in years, months and days, each time spirits are deposited; (8) Wine gallons of wine, or proof gallons of spirits withdrawn; (9) Related transaction form or record and its serial number for deposits or withdrawals; (10) Wine gallons of wine, or proof gallons of spirits remaining in the tank, recorded at the end of each calendar month; and (11) Gain or loss disclosed by inventory or on emptying of the tank. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) (a) General. Proprietors shall keep a tank summary record for spirits of 190 degrees or more of proof held in tanks to show the proof gallons deposited into, withdrawn from, and remaining in tanks in the storage account. A separate tank summary record shall be prepared for each kind of spirits of 190 degrees or more of proof. Entries shall be made for each day in which a transaction occurs, and shall be recorded as a summary of the individual transactions shown on the deposit records. (b) Arrangement. Tank summary records shall be prepared and arranged: (1) For domestic spirits, alphabetically by State, and numerically by the plant number and name of the warehouseman; (2) For imported spirits, alphabetically by State, and numerically by the plant number of the warehouseman who received the spirits from customs custody; and (3) For spirits from Puerto Rico or the Virgin Islands, alphabetically by the name of the producer in Puerto Rico or the Virgin Islands. (c) Details. Tank summary records shall show the following details: (1) Kind of spirits; (2) Date of transactions summarized; (3) Proof gallons deposited; (4) Proof gallons withdrawn; (5) Proof gallons remaining in tanks; and (6) Gain or loss disclosed by inventory or on emptying of the tanks summarized on the record. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) Each processor shall maintain daily records of transactions and operations with respect to: (a) Manufacture of distilled spirits products; (b) Finished products; (c) Denaturation of spirits; and (d) Manufacture of articles. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) Each processor shall maintain daily records of the details of manufacturing operations, showing: (a) The spirits, wines, and alcoholic flavoring materials received. The total receipts shall be summarized showing (1) the spirits received from storage or production at the same plant, (2) the spirits received from other plants by transfer in bond, (3) spirits received from customs custody, (4) wines received from the storage account at the same plant, (5) wines received by transfer in bond, and (6) alcoholic flavoring materials received. (b) The spirits, wines, alcoholic flavoring materials, and other ingredients used in the manufacture of a distilled spirits products showing the serial number of the dump/batch record covering such dump. (c) Bottling or packaging of each batch of spirits, showing the serial numbers of the bottling and packaging records covering such bottling or packaging. (d) The results of bottling proof and fill tests as required by §19.386. (e) Receipt, use and disposition of liquor bottles. (f) The rebottling, relabeling, and reclosing of bottled products as required by §§19.392 and 19.393. (g) The spirits, wines, and alcoholic flavoring materials removed from the premises. (h) The spirits moved to the production account for redistillation. (i) Redistillation of spirits, including the production of gin and vodka by means other than original and continuous distillation. (j) Record of alcoholic flavoring materials deposited into tanks prior to dumping showing the consignor, the date and quantity received, the name of the product, the date and quantity of each removal from the tank and losses. (k) Spirits returned to bond. (l) The voluntary destruction of spirits and wines. (m) The losses as provided in subpart Q of this part. The records required by paragraph (a) of this section shall also show the name and plant number of the producer or processor (warehouseman in the case of blended beverage rums or brandies or spirits of 190 degrees of more of proof received from storage) for domestic spirits, the name of the importer and the country of origin for imported spirits, and the name and address of the producer of wines and alcoholic flavoring materials. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) [T.D. ATF–198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF–206, 50 FR 23953, June 7, 1985] (a) Format of dump/batch records. Proprietor's dump/batch records shall contain, as applicable, the following: (1) Serial number; (2) Name and distilled spirits plant number of the producer; (3) Kind and age of spirits used with a notation to indicate treatment with oak chips, addition of caramel, imported spirits, and spirits from Puerto Rico and the Virgin Islands; (4) Serial number of tank or container to which ingredients are added for use; (5) Serial or identification number of tank or container from which spirits are removed; (6) Quantity by ingredient of other alcoholic ingredients used, showing wine in wine gallons, percentage of alcohol by volume and proof, and alcoholic flavoring materials in proof gallons; (7) Serial number of source transaction record (e.g., record covering spirits previously dumped); (8) Date of each transaction; (9) Quantity, by ingredient (other than water), of nonalcoholic ingredients used; (10) Formula number; (11) Quantity of ingredients used in the batch that have been previously dumped, reported on dump records, and held in tanks or containers; (12) Total quantity in proof gallons of all alcoholic ingredients used; (13) Identification of each record to which spirits are transferred; (14) Quantity in each lot transferred; (15) Date of each transfer; (16) Total quantity in proof gallons of product transferred; (17) Gain or loss; and (18) For each batch to be tax determined in accordance with §19.35, the effective tax rate. (b) Redistillation. (1) Dump/batch records shall be prepared to show spirits to be redistilled in the processing account, including the production of gin or vodka by redistillation. A dump record shall also be prepared to record the finished distillate. (2) When redistillation requires the use of more than one tank or other vessel in a continuous distilling system, the system may be shown on the record in lieu of preparing a separate record to show each movement of spirits between tanks or vessels. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) [T.D. ATF–198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF–297, 55 FR 18064, Apr. 30, 1990] The bottling and packaging record shall be prepared and contain the following information: (a) Tank number(s); (b) Serial number (beginning with “1” at the start of each calendar or fiscal year); (c) Formula number (if any) under which the batch was produced; (d) Serial number of the dump/batch record from which received; (e) Kind of product (including age, if claimed); (f) Details of the tank gauge (including proof, wine gallons, proof gallons, and, if applicable, obscuration); (g) The date the bottles or packages were filled; (h) Size of the bottles or packages filled, number of bottles per case, and number of cases or packages filled; (i) Serial numbers by brand name of cases or other containers filled; (j) Proof of the spirits bottled or packaged (if different from subsection (f)); (k) Total quantity bottled, packaged or otherwise disposed of in bulk; (l) Losses or gains; and (m) Whether the spirits were labeled as bottled in bond. (Sec. 807(a), Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) (a) Proprietors shall record the results of all tests of alcohol content and quantity (fill) conducted. (b) The record shall be maintained in a manner and provide information that will enable appropriate TTB officers to determine whether the proprietor has complied with the provisions of §19.386 by: (1) Monitoring operations by conducting alcohol content and fill tests; and (2) Employing procedures to correct variations in alcohol content and fill. (c) Alcohol content and fill test records shall contain, at a minimum, the following information: (1) Date and time of test; (2) Bottling tank number; (3) Serial number of bottling record; (4) Bottling line designation; (5) Size of bottle; (6) Number of bottles tested; (7) Labeled alcohol content; (8) Alcohol content found by the test; (9) Percentage of variation from 100 percent fill; and (10) Corrective action taken, if any. (Sec. 201, Pub. L. 85–859, 72 Stat. 1395, as amended (26 U.S.C. 5555); Sec. 807(a), Pub. L. 96–39 (26 U.S.C. 5207) [T.D. ATF–237, 51 FR 36395, Oct. 10, 1986; 51 FR 37271, Oct. 21, 1986] Each processor shall maintain by proof gallons daily transaction records and a daily summary record of spirits bottled or packaged as follows: (a) Beginning and ending quantity of bottled or packaged spirits on hand; (b) Spirits bottled or packaged; (c) Bottled or packaged spirits disposed of by: (1) Withdrawal on tax determination; (2) Transfer in bond; (3) Withdrawal free of tax or without payment of tax; (4) Dumping for further processing; (5) Transfer to the production account for redistillation; (6) Voluntary destruction; (7) Accountable losses; (8) Samples; (9) Inventory shortages and overages; and (10) Other dispositions. In lieu of showing the proof gallons of spirits on daily transaction records of withdrawals from bonded premises, proprietors may show the wine gallons or liters and the proof of spirits in cases. Summary records shall be used to compile the report required by §19.792. (Sec. 807, Pub. L. 96–39, 93 Stat. 283, as amended (26 U.S.C. 5207)) (a) General. Each processor qualified to denature spirits shall maintain daily records of denaturation showing: (1) Spirits received for, and used in, denaturation; (2) Spirits, denatured spirits, recovered denatured spirits, spirits residues, and articles redistilled in the processing account for denaturation; (3) Kind and quantity of denaturants received, used in denaturation of spirits, or otherwise disposed of; (4) Conversion of denatured alcohol formulas in accordance with §19.460; (5) Denatured spirits produced, received, stored in tanks, filled into containers, removed, or otherwise disposed of; (6) Recovered denatured spirits or recovered articles received, restored, and/or redenatured; (7) Packages of denatured spirits filled with a separate record for each formula number and filed in numerical order according to the serial number or lot identification number of the packages; (8) Losses; and (9) Disposition of denatured spirits. (b) Record of denaturation. Each time spirits are denatured, a record shall be prepared to show the formula number, the tank in which denaturation takes place, the proof gallons of spirits before denaturation, the quantity of each denaturant used (in gallons, or in pounds or ounces), and wine gallons of denatured spirits produced. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) Each processor qualified to manufacture articles shall maintain daily records arranged by the name and authorized use code of the article to show the following: (a) Quantity, by formula number of denatured spirits used in the manufacture of the article; (b) Quantity of each article manufactured; and (c) Quantity of each article removed, or otherwise disposed of, including the name and address of the person to whom sold or otherwise disposed of. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) Source: Sections 19.761 through 19.765 added by T.D. ATF–297, 55 FR 18064, Apr. 30, 1990, unless otherwise noted.
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)) 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)) (a) For each distilled spirits product to be tax determined in accordance with §19.37, the proprietor shall prepare a daily summary record showing the— (1) Serial number of the batch record of each batch of the product which will be bottled or packaged, in whole or in part, for domestic consumption; (2) Proof gallons in each such batch derived from distilled spirits, eligible wine, and eligible flavors; and (3) Tax liabilities of each such batch determined as follows: (i) Proof gallons of all distilled spirits (exclusive of distilled spirits derived from eligible flavors), multiplied by the tax rate prescribed in 26 U.S.C. 5001; (ii) Wine gallons of each eligible wine, multiplied by the tax rate which would be imposed on the wine under 26 U.S.C. 5041(b)(1), (2), or (3) but for its removal to bonded premises; and (iii) Proof gallons of all distilled spirits derived from eligible flavors to the extent that such distilled spirits exceed 2 (b) At the end of each month during which the product is manufactured, the proprietor shall determine the— (1) Total proof gallons and total tax liabilities for each summary record prescribed by paragraph (a) of this section; (2) Add the sums from paragraph (b)(1) of this section to the like sums determined for each of the preceding five months; and (3) Divide the total tax liabilities by the total proof gallons. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) (a) General. The proprietor shall establish an inventory reserve account, as provided in this section, for each eligible distilled spirits product to be tax determined in accordance with §19.38. (b) Deposit records. For each batch of the product bottled or packaged, the proprietor shall enter into the inventory reserve account a deposit record, which may be combined with the bottling and packaging record required by §19.749 showing the: (1) Name of the product; (2) Bottling and packaging record serial number; (3) Date the bottling or packaging was completed; (4) Total proof gallons bottled and packaged; and (5) Effective tax rate of the product computed in accordance with §19.34. (c) Depletions. The inventory reserve account for each product will be depleted in the same order in which the deposit records were entered into such account. A depletion will be recorded for each disposition (e.g., a taxable removal, an exportation, an inventory shortage or breakage) by entering on the deposit record the: (1) Transaction date, (2) Transaction record serial number, (3) Proof gallons disposed of, and (4) Proof gallons remaining. If any depletion exceeds the quantity of product remaining on the deposit record, the remaining quantity will be depleted, the deposit record closed, and the remainder of the transaction depleted from the next deposit record. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) For each product to be tax determined using a standard effective tax rate in accordance with §19.36, the proprietor shall prepare a record of the standard effective tax rate computation showing, for one proof gallon of the finished product, the following information: (a) The name of the product; (b) The least quantity of each eligible flavor which will be used in the product, in proof gallons, or 0.025 proof gallon, whichever is less; (c) The least quantity of each eligible wine which will be used in the product, in proof gallons; (d) The greatest effective tax rate applicable to the product, calculated in accordance with §19.34 with the values indicated in paragraphs (a) and (b) of this section; and (e) The date on which the use of the standard effective tax rate commenced. (a) Requirement. The proprietor shall maintain records of all samples taken pursuant to subpart V of this part. (b) Schedule. (1) When the proprietor takes samples pursuant to an established schedule, such schedule may be maintained as the required record if it contains that information required by paragraphs (c)(2) through (c)(8). (2) When unanticipated samples are taken, the schedule shall be appropriately supplemented. (c) Detail. Sample records shall show: (1) Date samples were taken; (2) Type and identification of container from which taken; (3) Account from which taken; (4) Purpose for which taken; (5) Size and number of samples taken; (6) Kind of spirits; (7) Disposition of the sample (e.g., destroyed, returned to containers or the distilling system, retained for library purposes); and (8) Name and address of the person to whom samples were sent when the samples are to be analyzed or tested elsewhere than at the plant where secured. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) The proprietor shall record details of the voluntary destruction of spirits, denatured spirits, articles, or wines as follows: (a) Identification of the spirits, denatured spirits, articles, or wines to include, as applicable, kind, quantity, elements of gauge, name and permit number of the producer, warehouseman or processor, and identification and type of container. (b) The date, time, place and manner of the destruction; (c) A statement of whether or not the spirits had previously been withdrawn and returned to bond; and (d) The name and title of the proprietor's representative who accomplished or supervised the destruction. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) When gauges are required to be made by this part or by the appropriate TTB officer, the proprietor shall prepare a gauge record to show: (a) Serial number, commencing with “1” at the start of each calendar or fiscal year; (b) Reason for making the gauge: (1) Production gauge and entry for deposit in the storage or processing account at the plant where produced; (2) Packaging of spirits or wine filled from a tank in the storage account at the same plant; (3) Transfer from the processing or storage account to the production account for redistillation; (4) Repackaging of spirits of 190 degrees or more of proof; or (5) Gauge on return to bond in the production or processing account of spirits, denatured spirits, recovered spirits, recovered denatured spirits, articles, recovered articles, or spirits residues. (c) Date of gauge; (d) Related form or record (identification, serial number and date); (e) Kind of spirits or formula number of denatured spirits; (f) Proof of distillation (not required for denatured spirits, spirits for redistillation, or spirits of 190 degrees or more of proof); (g) When containers are to be filled, the type and number of containers; (h) Age of spirits; (i) Name and plant number of the producer or warehouseman; and (j) Gauge data: (1) Package identification, tank number, volumetric or weight gauge details, proof, and wine gallons; (2) Cooperage identification (“C” for charred, “REC” for recharred, “P” for plain, “PAR”for paraffined, “G” for glued, or “R” for reused); (3) Entry proof for whiskey; (4) Proof gallons per filled package; and (5) Total proof gallons of spirits or wine gallons of denatured spirits, recovered denatured spirits, articles, spirits residues, or wine. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) When required by this part and Part 28, a record shall be prepared to document the gauge of packages of spirits and to convey information on package gauges. The following information shall be recorded: (a) Date prepared; (b) Identification of the related transaction form or record, and its serial number; (c) The name and plant number of the producer or processor (For blended rums or brandies enter name(s) and plant number of blending warehouseman. For spirits of 190 degrees or more of proof, name and plant number of the producer or warehouseman, as appropriate; where the packages have already been marked, the name and plant number marked thereon. For imported spirits, the name of the warehouseman who received the spirits from customs custody and name of importer. For Virgin Islands or Puerto Rican spirits, the name of the producer in the Virgin Islands or Puerto Rico); (d) proof of distillation for spirits not over 190 degrees proof; and (e) For each package— (1) Serial or identification number; (2) Designate wooden barrels as “C” for charred, “REC” for recharred, “P” for plain, “PAR” for paraffined, “G” for glued, “R” for reused, and “PS” if a barrel has been steamed or water soaked before filling; (3) Kind of spirits; (4) Gross weight determined at the time of original gauge, regauge, or at time of shipment; (5) Present tare on regauge; (6) Net weight for filling gauge or regauge; (7) Proof; (8) Proof gallons for regauge; (9) Original proof gallons; and (10) Receiving weights, when a material difference appears on receipt after transfer in bond of weighed packages. (Sec. 807, Pub. L. 93–39, 93 Stat. 284 (26 U.S.C. 5207)) [T.D. ATF–198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF–206, 50 FR 23953, June 7, 1985; T.D. TTB–8, 69 FR 3830, Jan. 27, 2004] (a) Consignor. When required by this part, proprietors shall prepare a transfer record. The transfer record shall show: (1) Serial number, commencing with “1” on January 1 of each year; (2) Serial number and date of TTB Form 5100.16 (not required for wine spirits withdrawn without payment of tax for use in wine production); (3) Name and distilled spirits plant number of consignor; (4) Name and distilled spirits plant number or bonded wine cellar number of the consignee; (5) Account from which the spirits or wines were removed for transfer (i.e., production, storage, or processing account); (6) Description of the spirits, denatured spirits, or wine— (i) Name and plant number of the producer, warehouseman or processor (Not required for denatured spirits or wine. For imported spirits, record the name and plant number of the warehouseman or processor who received the spirits from customs custody. For transfer of imported spirits from customs custody to TTB bond, record the name of the foreign producer. For Virgin Islands or Puerto Rican spirits, show the name of the producer in the Virgin Islands or Puerto Rico. For spirits of different producers or warehousemen which have been mixed in the processing account, record the name of the processor.); (ii) Kind of spirits or wines (For denatured spirits, show kind and formula number. For alcohol, show material from which produced. For bulk spirits and for alcohol in packages, show kind and proof. For other spirits and wines, use kind designation as defined in 27 CFR Part 4 or 5 as appropriate); (iii) Age (in years, months, and days) and year of production; (iv) Number of packages or cases with their lot identification numbers or serial numbers and date of fill; (v) Type of container (If spirits, denatured spirits or wines are to be transferred by pipeline, show “P/L”.); (vi) Proof gallons for distilled spirits, or wine gallons for denatured spirits or wine; (vii) Conveyance identification; and (viii) For distilled spirits products which contain eligible wine or eligible flavors, the elements necessary to compute the effective tax rate as follows: (A) Proof gallons of distilled spirits (exclusive of distilled spirits derived from eligible flavors); (B) Wine gallons of each eligible wine and the percentage of alcohol by volume of each; and (C) Proof gallons of distilled spirits derived from eligible flavors. (7) Notation to indicate when spirits are being transferred in bond from production facility to another plant; (8) Identification of seals, locks or other devices affixed to the conveyance or package (Permanent seals affixed to a conveyance and which remain intact need not be recorded on the transfer record when a permanent record is maintained); (9) Date; and (10) Signature and title of the consignor with the penalties of perjury statement required by §19.100. (b) Consignee. (1) When a proprietor receives wine from a bonded wine cellar, the consignee shall complete Form 703 covering such transfer in accordance with the instructions thereon. (2) When a proprietor receives spirits from an alcohol fuel plant or from customs custody, or spirits, denatured spirits and wines from the bonded premises of another distilled spirits plant, he shall record the results of such receipt on the related transfer record as follows: (i) Date of receipt; (ii) Notation whether the securing devices on the conveyance were or were not intact on arrival (not applicable to spirits transferred in unsecured conveyances or denatured spirits); (iii) Gauge of spirits, denatured spirits, or wine showing the tank number, proof (percent of alcohol by volume for wine) and elements of the weight or volumetric determination of quantity, wine gallons or proof gallons received, and any losses or gains; (iv) Notation of excessive in-transit loss, missing packages, tampering, or apparent theft; (v) Account into which the spirits, denatured spirits or wines were deposited (i.e., production, storage or processing); and (vi) Signature and title of the consignee with the penalties of perjury statement required by §19.100. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) [T.D. ATF–198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF–297, 55 FR 18065, Apr. 30, 1990; 55 FR 23635, June 11, 1990] Where the proprietor, in connection with his plant, conducts wholesale liquor dealer operations, or operates a taxpaid storeroom, on, contiguous to, adjacent to, or in the immediate vicinity of general plant premises, or operates taxpaid storage premises at another location from which distilled spirits are not sold at wholesale, he shall maintain daily records of the receipt and disposition of all distilled spirits and wines at such premises, and of all reclosing and relabeling operations. The provisions of this section shall also apply to products returned to a wholesale liquor dealer or taxpaid storeroom from the market. A separate record shall be kept for each such premises. The records in respect of the receipt and disposition of distilled spirits and wines shall contain all data necessary (consisting of or supported by records including bills of lading and invoices) to enable appropriate TTB officers to identify and trace such receipt and dispositions and to ascertain whether there has been compliance with all laws and regulations relating thereto. In addition to any other information shown therein, such records shall include: (a) For receipts and dispositions— (1) The date of the transaction (or date of discovery in the case of casualty or theft); (2) The name and address of each consignor or consignee, as the case may be; (3) The brand name; (4) The kind of spirits; (5) The actual quantity of distilled spirits involved (proof and proof gallons if in packages, wine gallons or liters and proof if in bottles); (6) The package identification or serial numbers of packages involved; (7) The name of the producer; and (8) The country of origin, if imported spirits. (b) For case dispositions—In addition to the requirements listed in paragraph (a) of this section the appropriate TTB officer may, upon notice to the dealer, require the recording of case serial numbers for dispositions. (c) For reclosing or relabeling operations— (1) The date of the transaction; (2) The serial numbers of cases involved; (3) The total number of bottles; (4) The name of the bottler; and (5) The number and kind of strip stamps used and/or the number of alternative devices used. (Sec. 201, Pub. L. 85–859, 72 Stat. 1395, as amended (26 U.S.C. 5555)) [T.D. ATF–198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF–206, 50 FR 23953, June 7, 1985] (a) General. Each proprietor shall make a record of inventories of spirits, denatured spirits, and wines required by §§19.329, 19.353, 19.401, 19.402, and 19.464. The following information shall be shown: (1) Date taken; (2) Identification of container(s); (3) Kind and quantity of spirits, denatured spirits, and wines; (4) Losses (whether by theft, voluntary destruction or otherwise), gains or shortages; and (5) Signature, under penalties of perjury, of the proprietor or person taking the inventory. (b) Production. Each proprietor shall record the quarterly inventory of spirits as provided in paragraph (a) of this section. (c) Storage. (1) Each proprietor shall record the quarterly inventory of spirits and wines (except those in packages) as provided in paragraph (a) of this section. (2) Gains or losses disclosed for each container shall be recorded on the current tank record (or summary record for spirits of 190 degrees or more of proof). (d) Processing. Each proprietor shall record inventories as provided in paragraph (a) of this section, and for: (1) Bulk spirits and wines in process, any gains or losses shall be recorded on the individual dump, batch, or bottling record; (2) Finished products in bottles and packages, any overages, losses, and shortages for the total quantity inventoried shall be recorded in records required by §19.751; and (3) Denatured spirits, any gains or losses shall be recorded in the record prescribed by §19.752. (e) Retention. Inventory records shall be retained by the proprietor and made available for inspection by appropriate TTB officers. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) Each proprietor shall maintain a record of securing devices by serial number showing the number received, affixed to conveyances (in serial order), and otherwise disposed of. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) Proprietors shall maintain records of results of tests conducted in accordance with §19.273 and §19.276. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) (a) General. The proprietor shall maintain separate accounts, in proof gallons, of Puerto Rican spirits having an alcoholic content of at least 92 percent rum, of Virgin Islands spirits having an alcoholic content of at least 92 percent rum, and of rum imported from all other areas removed from the processing account on determination of tax. Quantities of spirits in these categories that are contained in products mixed in processing with other alcoholic ingredients may be determined by using the methods provided in paragraphs (b), (c), or (d) of this section. The proprietor shall report these quantities monthly on Form 5110.28, Monthly Report of Processing Operations, as provided in §19.792. (b) Standard method. For purposes of the separate accounts, quantities of spirits in the above categories may be determined based on the least amount of such spirits which may be used in each product as stated in the approved formula, TTB F 5110.38. (c) Averaging method. For purposes of the separate accounts, quantities of spirits in the above categories may be determined by computing the average quantity of such spirits contained in all batches of the same product formulation manufactured during the preceding 6-month period. The average shall be adjusted at the end of each month so as to include only the preceding 6-month period. (d) Alternative method. Distilled spirits plant proprietors who wish to use an alternative method for determining the amount of spirits in these categories contained as ingredients of other distilled spirits products shall file an application with the appropriate TTB officer. The written application shall specifically describe the proposed alternative method, and shall set forth the reasons for using the alternative method. (e) Transitional rule. On January 1, 1987 the proprietor shall take physical inventories of all Puerto Rican spirits, Virgin Islands spirits, and rum imported from all other areas which were received into the processing account prior to that date. These inventories may be taken as provided in §19.402(a)(2). The results of the inventories shall be submitted in a letter to the appropriate TTB officer within 30 days of the required date of the inventories. (Sec. 201, Pub. L. 85–859, 72 Stat. 1394, as amended (26 U.S.C. 5555)) [T.D. ATF–239, 51 FR 40026, Nov. 4, 1986] (a) General. The proprietor shall prepare a record of shipment, and forward the original to the consignee and file a copy, when: (1) Samples of specially denatured spirits in excess of five gallons are withdrawn in accordance with §19.540(c)(2); (2) Spirits are withdrawn free of tax in accordance with §19.536(a)—(c); and (3) Specially denatured spirits are withdrawn free of tax in accordance with §§19.536(d) and 19.540. (b) Form of record. (1) The record of shipment prescribed in this section may consist of a proprietor's commercial invoice, bill of lading, or another document intended for the same purpose. Any commercial document used as a record of shipment shall: (i) Be preprinted with the name and address of the proprietor, (ii) Be sequentially numbered, and (iii) Be consistently used for the intended purpose. (2) In addition to any other information on the document, the record of shipment shall contain, as applicable, the following information: (i) Date of shipment; (ii) Name, address, and permit number of consignee; (iii) Kind of spirits; (iv) Proof of spirits; (v) Formula number(s), for specially denatured spirits; (vi) Number and size of containers; (vii) Package identification numbers or serial numbers of containers; and (viii) Total wine gallons (specially denatured spirits) or total proof gallons (tax-free alcohol). (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207)) [T.D. ATF–199, 50 FR 9162, Mar. 6, 1985] (a) General. Where distilled spirits are shipped to a manufacturer of nonbeverage products, the proprietor shall prepare a record of shipment, forward the original to the consignee, and retain a copy. (b) Form of record. The record of tax determination prescribed by §19.761, or any other document issued by the proprietor and containing the necessary information, may be used as the record of shipment. (c) Required information. In addition to any other information on the document, the document used as the record of shipment must contain the following information: (1) Name, address and registry number of the proprietor; (2) Date of shipment; (3) Name and address of the consignee; (4) Kind, proof, and quantity of distilled spirits in each container; (5) Number of containers of each size; (6) Package identification numbers or serial numbers of containers; (7) Serial number of the applicable record of tax determination; and (8) For distilled spirits containing eligible wine or eligible flavors, the effective tax rate. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207); Sec. 201 Pub. L. 85–859, 72 Stat. 1356, as amended (26 U.S.C. 5201)) [T.D. ATF–297, 55 FR 18065, Apr. 30, 1990, as amended by T.D. ATF–379, 61 FR 31426, June 20, 1996] Completed copies of transaction forms which must be submitted to the appropriate TTB officer under the provisions of this part shall be submitted by the proprietor no later than the close of business the third business day succeeding the day of the transaction as provided by this part and by instructions on the individual forms. (Sec. 807, Pub. L. 97–39, 93 Stat. 284 (26 U.S.C. 5207)) (a) Reports required by this section shall be prepared as of the end of the applicable reporting period. The original shall be submitted to the appropriate TTB officer and a copy retained by the proprietor. (b) Proprietors shall submit the following summary reports of their operations: (c) All reports required by this part shall be prepared and submitted to the appropriate TTB officer not later than the 15th day of the month following the close of the reporting period. (Sec. 807, Pub. L. 96–39, 98 Stat. 284 (26 U.S.C. 5207)) [T.D. ATF–198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF–206, 50 FR 23953, June 7, 1985]
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart W—Records and Reports
General
§ 19.721 Records.
§ 19.722 Conversion between metric and U.S. units.
§ 19.723 Maintenance and preservation of records.
§ 19.724 Modified forms.
§ 19.725 Photographic copies of records.
§ 19.726 Authorized abbreviations to identify spirits.
------------------------------------------------------------------------ Kinds of spirits Abbreviations------------------------------------------------------------------------Alcohol.................................... ABrandy..................................... BRBourbon Whisky............................. BWCanadian Whisky............................ CNWCompletely Denatured Alcohol............... CDACorn Whisky................................ CWGrain Spirits.............................. GSIrish Whisky............................... IWLight Whisky............................... LWMalt Whisky................................ MWNeutral Spirits............................ NSNeutral Spirits Grain...................... NSGRye Whisky................................. RWScotch Whisky.............................. SWSpecially Denatured Alcohol................ SDASpecial Denatured Rum...................... SDRTequila.................................... TEQVodka...................................... VWhisky..................................... W------------------------------------------------------------------------
Records
§ 19.731 General.
§ 19.732 Details of daily records.
Production Account
§ 19.736 Daily production records.
Storage Account
§ 19.740 Daily storage records.
§ 19.741 Package summary records.
§ 19.742 Tank record of wine or spirits of less than 190 degrees of proof.
§ 19.743 Tank summary record for spirits of 190 degrees or more of proof.
Processing Account
§ 19.746 Processing.
§ 19.747 Records of manufacturing.
§ 19.748 Dump/batch records.
§ 19.749 Bottling and packaging record.
§ 19.750 Records of alcohol content and fill tests.
§ 19.751 Records of finished products.
§ 19.752 Denaturation records.
§ 19.753 Record of article manufacture.
Tax Records
§ 19.761 Record of tax determination.
§ 19.762 Daily summary record of tax determinations.
§ 19.763 Record of average effective tax rates.
§ 19.764 Inventory reserve records.
§ 19.765 Standard effective tax rates.
Other Records
§ 19.766 Record of samples.
§ 19.767 Record of destruction.
§ 19.768 Gauge record.
§ 19.769 Package gauge record.
§ 19.770 Transfer record.
§§ 19.771-19.772 [Reserved]
§ 19.773 Daily record of wholesale liquor dealer and taxpaid storeroom operations.
§ 19.774 Record of inventories.
§ 19.775 Record of securing devices.
§ 19.776 Record of scale tests.
§ 19.777 [Reserved]
§ 19.778 Removal on or after January 1, 1987 of Puerto Rican and Virgin Islands spirits, and rum imported from all other areas.
§ 19.779 Record of shipment of spirits and specially denatured spirits withdrawn free of tax.
§ 19.780 Record of distilled spirits shipped to manufacturers of nonbeverage products.
Submission of Forms and Reports
§ 19.791 Submission of transaction forms.
§ 19.792 Reports.
------------------------------------------------------------------------ Title Form No. Reporting period------------------------------------------------------------------------(1) Production report................ 5110.40 Monthly.(2) Storage report................... 5110.11 Do.(3) Processing reports_ (i) Manufacture/bottling......... 5110.28 Do. (ii) Denaturation (including 5110.43 Do. articles).------------------------------------------------------------------------
