---
kind: "section"
citation: "27 C.F.R. § 19.632"
title: "27"
number: "19.632"
heading: "Submission of monthly reports."
url: "https://uscodex.org/cfr/27/19.632"
---

# §19.632. Submission of monthly reports.

- (a) Each proprietor must submit monthly reports of its distilled spirits plant operations to TTB in accordance with [paragraph (b)](#b) of this section. The proprietor must submit the original reports to TTB and must retain a copy for its records. The required monthly report forms are as follows:
  - (1) Monthly Report of Production Operations, form TTB F 5110.40, except that no report is required when production operations are suspended as provided in [§ 19.292](/cfr/27/19.292.md);
  - (2) Monthly Report of Storage Operations, form TTB F 5110.11;
  - (3) Monthly Report of Processing Operations, form TTB F 5110.28; and
  - (4) Monthly Report of Processing (Denaturing) Operations, form TTB F 5110.43.
- (b) Each proprietor must submit the monthly reports specified in [paragraph (a)](#a) of this section to the Director, National Revenue Center, not later than the 15th day of the month following the close of the reporting period. A proprietor may submit monthly reports in either paper format or electronically via TTB Pay.gov.

## 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.