§ 19.601. Finished products records.
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/us/cfr/t27/s§ 19.601·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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(2)Withdrawn tax determined;
(3)Withdrawn free of tax for U.S., hospital, scientific, or educational use;
(4)Withdrawn without payment of tax for addition to wine;
(5)Withdrawn for exportation, for vessels and aircraft supplies and for transfer to a customs bonded warehouse;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(7)Withdrawn for research, development or testing (including government samples);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. (26 U.S.C. 5207) \[T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, as amended by T.D. TTB-119, 79 FR 17033, Mar. 27, 2014\]
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