27 C.F.R. § 20.264 User's records and report of products and processes.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Records. (1) Each user shall maintain separate accountings of— (i) The number of gallons of each formula of new specially denatured spirits used for each product or process, recorded by the code number prescribed by §21.141 of this chapter. (ii) The number of gallons of each formula of recovered specially denatured spirits used for each product or process, recorded by the code number prescribed by §21.141 of this chapter. (2) Each user who recovers specially denatured spirits shall maintain separate accountings of the number of gallons of each formula of specially denatured spirits recovered from each product or process, recorded by the code number prescribed by §21.141 of this chapter. (3) Product or process code numbers are shown on approved formula and statement of process forms. For an article made in accordance with a general-use formula, the user will refer to §21.141 of this chapter and record the applicable product or process code number. (b) Report. Each user shall submit an annual report, Form 5150.18, for the period from July 1 through June 30, summarized from the records required by this section. The report shall be filed no later than July 15 following the end of the accounting period.
Title 27: Alcohol, Tobacco and Firearms
PART 20—DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM
Subpart P—Records and Reports
§ 20.264 User's records and report of products and processes.
