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Current as of January 02, 2025 | Updated by Findlaw Staff
(a) Production of spirits. The following rules apply to the maintenance of production records:
(1) A proprietor must maintain daily production account records of the kind and quantity of distilled spirits produced. The records must show the gauge of spirits in each receiving tank and the production gauge (in proof gallons) of spirits removed from each tank. If packages are filled according to the production gauge for immediate withdrawal from bond, the proprietor must record the details of the individual packages filled;
(2) A proprietor must maintain daily records of spirits lost or destroyed prior to the production gauge; and
(3) A proprietor must maintain production account records in a manner that will ensure the tracing of spirits through the distilling system to the mash or other material from which the spirits were produced and that will clearly establish the identity of the spirits.
(b) Withdrawals from production. A proprietor must maintain daily records of the distilled spirits withdrawn from the production account. This includes withdrawals for:
(1) Taxpayment;
(2) Use of the United States;
(3) Hospital, scientific or educational use;
(4) Export;
(5) Transfer to a foreign trade zone;
(6) Transfer to customs bonded manufacturing warehouse;
(7) Use as supplies on vessels and aircraft;
(8) Use in wine production;
(9) Transfer in bond to other bonded premises;
(10) Transfer to storage operations;
(11) Transfer to processing operations; and
(12) Research, development, or testing.
(Authority: 26 U.S.C. 5207)
Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.19.585 Production and withdrawal records - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-19-585/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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