§ 19.592. Tank record of wine and spirits of less than 190° of proof.
335 words·~2 min read·
/us/cfr/t27/s§ 19.592·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A proprietor must keep a record for each tank (including each bulk conveyance) containing wine or spirits of less than 190° of proof. The record must show deposits into, withdrawals from, and the balance remaining in, each tank in the storage account. A proprietor must prepare a new record each time wine or spirits are deposited into an empty tank and must make entries each day that transactions occur. Tank records must show the following details:
(a)The identification of the tank;
(b)The tank record serial number, beginning with "1" for each record initiated on or after January 1 of each calendar year;
(c)The date of each transaction;
(d)For spirits, the kind of spirits and, as applicable,---
(1)For domestic spirits, the plant number and name of the producer, or, for blended rums or brandies, the plant number and name of the warehouseman;
(2)For imported spirits, the country of origin and the name and plant number of the warehouseman;
(3)For Puerto Rican or Virgin Island spirits, the name of the producer;
(4)The number and average proof gallon content of packages of spirits dumped in the tank, or a notation indicating the deposit of spirits in the tank by pipeline; and
(5)If subject to age labeling requirements under part 5 of this chapter, the age of the youngest spirits in years, months and days, each time that spirits are deposited;
(e)For wine, the kind and the tax rate imposed by 26 U.S.C. 5041;
(f)The wine gallons of wine, or proof gallons of spirits, deposited into the tank;
(g)The wine gallons of wine, or proof gallons of spirits, withdrawn from the tank;
(h)Any related transaction form or record and its serial number for deposits and withdrawals;
(i)The wine gallons of wine, or proof gallons of spirits, remaining in the tank, recorded at the end of each month; and
(j)Any gain or loss disclosed by inventory or on emptying of the tank. (26 U.S.C. 5207)
Connectionstraces to 2
Traces to 2 documents
Citation graph
cites case law
Cites 2Cited by 0 across 0 sources