§ 19.598. Dump/batch records.
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/us/cfr/t27/s§ 19.598·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A proprietor who processes, mixes, or blends spirits in the processing account must maintain "dump/batch" records setting forth detailed information regarding the processing of the spirits. The dump/batch records must contain each of the following items of information that applies to the processing in question:
(a)Serial number of the record or batch number;
(b)Name and distilled spirits plant number of the producer;
(c)Kind and age of the spirits used, together with a notation, if applicable, that the spirits---
(1)Were treated with oak chips;
(2)Contain added caramel;
(3)Were imported; or
(4)Are from Puerto Rico or the Virgin Islands;
(d)Serial number of the tank or container to which ingredients are added for use;
(e)Serial or identification number of the tank or container from which spirits are removed;
(f)Quantity by ingredient of other alcoholic ingredients used, showing wine in wine gallons, the percentage of alcohol by volume and proof, and alcoholic flavoring materials in proof gallons;
(g)Serial number of the source transaction record (for example, the record for spirits previously dumped);
(h)Date of each transaction;
(i)Quantity, by ingredient (other than water), of nonalcoholic ingredients used;
(j)Formula number;
(k)Quantity of ingredients used in the batch that have been previously dumped, reported on dump records, and held in tanks or containers;
(l)Total quantity in proof gallons of all alcoholic ingredients used;
(m)Identification of each record to which spirits are transferred;
(n)Quantity of each lot transferred;
(o)Date of each transfer;
(p)Total quantity in proof gallons of the product transferred;
(q)Batch gain or loss; and
(r)For each batch to be tax determined in accordance with § 19.247, the effective tax rate. (26 U.S.C. 5207)
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§ 19.598
Dump/batch records.
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