§ 19.571. Records in general.
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/us/cfr/t27/s§ 19.571·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Each proprietor of a distilled spirits plant must maintain records that accurately reflect the operations and transactions occurring at the plant. This subpart specifies the types of records that a proprietor must maintain. In general, a proprietor is responsible for recording activities and transactions related to the three primary operational accounts at a plant: production, storage, and processing. A proprietor's records must show receipts in each account, movement from one account to another, transfers in bond, and withdrawals of spirits, denatured spirits, articles, or wines. The types of records that a proprietor must keep include:
(a)All individual transaction forms, records, and summaries that are specifically required by this part;
(b)All supplemental, auxiliary, and source data that a proprietor uses to compile required forms, records, and summaries, and to prepare reports, returns and claims; and
(c)Copies of notices, reports, returns, and approved applications and other documents relating to operations and transactions. (26 U.S.C. 5207)
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§ 19.571
Records in general.
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