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Current as of October 02, 2022 | Updated by FindLaw Staff
(a) Bottling and packaging. A proprietor must maintain daily transaction records and a daily summary record of the quantity of finished products bottled or packaged within the processing account at the distilled spirits plant. These records must show:
(1) The beginning and ending quantity of bottled or packaged spirits on hand;
(2) The quantity of spirits bottled or packaged; and
(3) Inventory overages.
(b) Disposition of finished products. A proprietor must also maintain daily records of the disposition of finished products from the processing account at the distilled spirits plant. These disposition records must show any spirits:
(1) Transferred in bond (packages);
(2) Withdrawn tax determined;
(3) Withdrawn free of tax for U.S., hospital, scientific, or educational use;
(4) Withdrawn without payment of tax for addition to wine;
(5) Withdrawn for exportation, for vessels and aircraft supplies and for transfer to a customs bonded warehouse;
(6) Transferred to the production account for redistillation;
(7) Withdrawn for research, development or testing (including government samples);
(8) Voluntarily destroyed;
(9) Dumped for further processing;
(10) Recorded losses or shortages of finished product; and
(11) Disposed of as samples of the finished product.
(Authority: 26 U.S.C. 5207)
Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.19.601 Finished products records - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-19-601/
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 or via Westlaw before relying on it for your legal needs.
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