§24.311. Taxpaid wine record.
27 C.F.R. § 24.311
A proprietor who has taxpaid United States or foreign wine on taxpaid wine premises or on taxpaid wine bottling house premises shall maintain records as follows:
Record of receipts.
The name and address of the person or wine premises from whom received;
The registry number (if any) of the wine premises from which received;
The date of receipt;
The kind of wine (class, type and, in the case of foreign wine, country of origin);
Alcohol content or tax class of the wine; and,
The volume of wine received in liters and gallons.
Record of removals.
The name and address of the person to whom removed; however, on any individual sale of less than 80 liters, the name and address of the purchaser need not be recorded;
The date of removal;
The kind of wine (class, type and, in the case of foreign wine or a blend of United States and foreign wine, country of origin); and
The volume of wine shipped in liters or gallons.
Record of cases or containers filled.
The date the cases or containers were filled;
The kind (class, type, and in the case of foreign wine or a blend of United States and foreign wine, country of origin) of wine bottled or packed;
The number of the tank used to fill the bottles or other containers;
The size of bottles or other containers and the number of cases or containers filled;
The serial number or date of fill marked on the cases or containers filled; and
The total volume of wine bottled or packed in liters or wine gallons.
Notes, amendments, and revision history
Amendments
[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-312, 56 FR 31083, July 9, 1991]
Authority
Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042, 5044, 5061, 5062, 5121, 5122-5124, 5173, 5206, 5214, 5215, 5351, 5353, 5354, 5356, 5357, 5361, 5362, 5364-5373, 5381-5388, 5391, 5392, 5511, 5551, 5552, 5661, 5662, 5684, 6065, 6091, 6109, 6301, 6302, 6311, 6651, 6676, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304, 9306.
Source
Source: T.D. ATF-299, 55 FR 24989, June 19, 1990, unless otherwise noted.
Amendments
[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-312, 56 FR 31083, July 9, 1991]