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Current as of October 02, 2022 | Updated by FindLaw Staff
(a) Receipts. A proprietor must maintain daily records of the spirits, wines, and alcoholic flavoring materials received into the processing account for the manufacture of distilled spirits products. Total receipts must be summarized showing the amount of:
(1) Spirits received from storage or production at the same plant;
(2) Spirits received from other plants by transfer in bond;
(3) Spirits received from customs custody;
(4) Spirits received by return to bond;
(5) Wines received from the storage at the same plant;
(6) Wines received by transfer in bond; and
(7) Alcoholic flavoring materials received.
(b) Additional receipt information. The records described in paragraph (a) of this section must also show the name and plant number of the producer or processor (or the warehouseman in the case of blended beverage rums or brandies or spirits of 190° 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 for wines and alcoholic flavoring materials.
(c) Usage. A proprietor must maintain daily records of the spirits, wines, and alcoholic flavoring materials and other ingredients used in the manufacture of distilled spirits products as provided in § 19.598.
(d) Bottling or packaging. A proprietor must maintain daily records of the bottling or packaging of each batch of spirits as provided in § 19.599.
(e) Other dispositions. A proprietor must maintain daily records of all other dispositions of spirits, wines and alcoholic flavoring materials, including, but not limited to, records regarding the following:
(1) Spirits, wines, and alcoholic flavoring materials removed from the distilled spirits plant premises;
(2) Transfers in bond;
(3) Spirits transferred to the production account for redistillation;
(4) Redistillation of spirits, including the production of gin or vodka by other than original and continuous distillation;
(5) Voluntary destruction of spirits or wines; and
(6) Losses of spirits, wines and alcoholic flavoring materials.
(Authority: 26 U.S.C. 5207)
Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.19.597 Manufacturing records - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-19-597/
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