Upon compliance with the provisions of part 19 of this chapter applicable to persons
repackaging distilled spirits, and subject to the requirements of paragraphs (a) through
(c) of this section, a dealer engaged in the business of supplying distilled spirits
for industrial use may obtain bulk alcohol on which the tax has been paid or determined
and repackage the alcohol for sale for industrial use in containers of a capacity
in excess of 1 wine gallon and not more than 5 wine gallons.
(a) Qualification procedure. An application for registration, TTB Form 5110.41, and an application for an operating
permit, TTB Form 5110.25, modified in accordance with instructions of the appropriate
TTB officer, must be executed and filed with the appropriate TTB officer. No alcohol shall be repackaged until the approved application for registration and
the approved operating permit are received.
(b) Operations. Repackaging operations must be conducted in accordance with the bottling and packaging
requirements of part 19 of this chapter. Packaging and labeling operations may be carried on without supervision of a TTB
officer unless the appropriate TTB officer requires supervision.
(c) Records. The dealer must keep daily records showing the bulk alcohol received, dumped for
packaging, packaged, and disposed of, including the name and address of each consignor
and consignee. The dealer must prepare a monthly report on TTB Form 5110.28 of bulk alcohol received,
packaged, and disposed of. Reports on Form 5110.28 must be submitted to the appropriate TTB officer not later
than the 15th day of the month following the period covered by the report. Records, documents, or copies of documents supporting the records, and copies of
reports submitted to the appropriate TTB officer, must be filed and retained as prescribed
in §§ 31.172 and 31.191.
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