---
kind: "section"
citation: "27 C.F.R. § 19.592"
title: "27"
number: "19.592"
heading: "Tank record of wine and spirits of less than 190° of proof."
url: "https://uscodex.org/cfr/27/19.592"
---

# §19.592. Tank record of wine and spirits of less than 190° of proof.


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](/cfr/27/part5.md) 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](/usc/26/5041.md);
- (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- (g) The wine gallons of wine, or proof gallons of spirits, withdrawn from the tank;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.**

## Notes

### Authority

Authority: 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5114, 5121-5124, 5142, 5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.