§19.598. Dump/batch records.
27 C.F.R. § 19.598
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:
Serial number of the record or batch number;
Name and distilled spirits plant number of the producer;
Kind and age of the spirits used, together with a notation, if applicable, that the spirits—
Were treated with oak chips;
Contain added caramel;
Were imported; or
Are from Puerto Rico or the Virgin Islands;
Serial number of the tank or container to which ingredients are added for use;
Serial or identification number of the tank or container from which spirits are removed;
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;
Serial number of the source transaction record (for example, the record for spirits previously dumped);
Date of each transaction;
Quantity, by ingredient (other than water), of nonalcoholic ingredients used;
Formula number;
Quantity of ingredients used in the batch that have been previously dumped, reported on dump records, and held in tanks or containers;
Total quantity in proof gallons of all alcoholic ingredients used;
Identification of each record to which spirits are transferred;
Quantity of each lot transferred;
Date of each transfer;
Total quantity in proof gallons of the product transferred;
Batch gain or loss; and
For each batch to be tax determined in accordance with § 19.247, the effective tax rate.
Notes, amendments, and revision history
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.