(a) All plants. All proprietors shall maintain records with respect to:
(1) The quantity and proof of spirits produced;
(2) The proof gallons of spirits on-hand and received;
(3) The quantities and types of materials added to render the spirits unfit for beverage use;
(4) The quantity of fuel alcohol manufactured; and, (5) All dispositions of spirits (including fuel alcohol). Fuel alcohol may be recorded in wine gallons.
(b) Medium and large plants. Proprietors of medium and large plants shall also record the kind and quantity of materials used to produce spirits.
(c) General requirements.
(1) The records must contain sufficient information to allow ATF officers to determine the quantities of spirits produced, received, stored, or processed and to verify that all spirits have been lawfully disposed of or used.
(2) Records which the proprietor prepares for other purposes (i.e. invoices or other commercial records) may be used to meet the record requirements of this subpart, so long as they show the required information.
(3) Where the format or arrangement of the record is such that the information is not clearly or accurately reflected, the regional director (compliance) may require a format or arrangement which will clearly and accurately reflect the information.
(4) Entries required by this subpart to be made into records will be made on the day on which the operation or transaction occurs. However, these entries may be deferred until the third business day succeeding the day on which the operation or transaction occurs when the proprietor prepares commercial records concurrent with the individual operation or transaction.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
This was last updated on September 17, 1999