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Current as of January 02, 2025 | Updated by Findlaw Staff
A proprietor of an alcohol fuel plant must maintain records that accurately reflect the operations and transactions occurring at the plant. These records must include production, receipt, manufacture, and disposition records.
(a) Production, receipt, and manufacture records. The proprietor must maintain records of all production, receipts, and manufacture at the alcohol fuel plant. This includes records of:
(1) The quantity and proof of spirits produced;
(2) The kind and quantity of materials used to produce spirits, if the proprietor is a medium plant or large plant;
(3) The proof gallons of spirits on hand;
(4) The proof gallons of spirits received. The proprietor may use a copy of the consignor's invoice or other document received with the shipment if the proprietor records the date of receipt and quantity received;
(5) The quantities and types of materials added to each lot of spirits to render the spirits unfit for beverage use; and
(6) The quantity of fuel alcohol manufactured. Fuel alcohol may be recorded in wine gallons.
(b) Disposition records. The proprietor must maintain records of all dispositions of spirits and fuel alcohol removed from the alcohol fuel plant. Records for dispositions of fuel alcohol and spirits must be maintained separately. Required records include:
(1) The amount of fuel alcohol removed. The commercial record or other document required by § 19.729 will constitute the required record;
(2) The amount of spirits transferred. For all spirits transferred to another qualified distilled spirits plant or alcohol fuel plant the proprietor must maintain the commercial invoice or other documentation required by §§ 19.405 and 19.734;
(3) Record of other dispositions. If the proprietor has other dispositions of spirits or fuel alcohol such as losses, destruction, or redistillation, the proprietor must keep a record of those dispositions. The record must include the quantity of spirits (in proof gallons) or fuel alcohol (in wine gallons), the date of disposition, and the purpose for which used or the nature of any other disposition;
(4) Testing records. If the proprietor conducts testing and analysis of samples of spirits or fuel alcohol in accordance with § 19.749, the proprietor must keep a record of the date of the testing and the amount of spirits (in proof gallons) or fuel alcohol (in wine gallons) tested.
(Authority: 26 U.S.C. 5181, 5207)
Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.19.718 Required records - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-19-718/
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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