---
kind: "unit"
title: "27"
title_heading: "Alcohol, Tobacco Products and Firearms"
key: "chI/subchA/part19/subpartV"
level: "subpart"
label: "Subpart V"
heading: "Records and Reports"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/27/chI-subchA-part19-subpartV"
sections_count: 49
---

# Subpart V — Records and Reports

Title 27 C.F.R. — Alcohol, Tobacco Products and Firearms › Chapter I — Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter A — Alcohol › Part 19 — Distilled Spirits Plants

## Sections

- [§19.571. Records in general.](/cfr/27/19.571.md)
- [§19.572. Format of records.](/cfr/27/19.572.md)
- [§19.573. Location of required records.](/cfr/27/19.573.md)
- [§19.574. Availability of records.](/cfr/27/19.574.md)
- [§19.575. Retention of records.](/cfr/27/19.575.md)
- [§19.576. Preservation of records.](/cfr/27/19.576.md)
- [§19.577. Documents that are not records.](/cfr/27/19.577.md)
- [§19.578. Financial records and books of account.](/cfr/27/19.578.md)
- [§19.580. Time for making entries in records.](/cfr/27/19.580.md)
- [§19.581. Details of daily records.](/cfr/27/19.581.md)
- [§19.582. Conversion from metric to U.S. units.](/cfr/27/19.582.md)
- [§19.584. Materials for the production of distilled spirits.](/cfr/27/19.584.md)
- [§19.585. Production and withdrawal records.](/cfr/27/19.585.md)
- [§19.586. Byproduct spirits production records.](/cfr/27/19.586.md)
- [§19.590. Storage operations.](/cfr/27/19.590.md)
- [§19.591. Package summary records.](/cfr/27/19.591.md)
- [§19.592. Tank record of wine and spirits of less than 190° of proof.](/cfr/27/19.592.md)
- [§19.593. Tank summary record for spirits of 190° or more of proof.](/cfr/27/19.593.md)
- [§19.596. Processing records in general.](/cfr/27/19.596.md)
- [§19.597. Manufacturing records.](/cfr/27/19.597.md)
- [§19.598. Dump/batch records.](/cfr/27/19.598.md)
- [§19.599. Bottling and packaging records.](/cfr/27/19.599.md)
- [§19.600. Alcohol content and fill test record.](/cfr/27/19.600.md)
- [§19.601. Finished products records.](/cfr/27/19.601.md)
- [§19.602. Redistillation records.](/cfr/27/19.602.md)
- [§19.603. Liquor bottle records.](/cfr/27/19.603.md)
- [§19.604. Rebottling, relabeling, and reclosing records.](/cfr/27/19.604.md)
- [§19.606. Denaturation records.](/cfr/27/19.606.md)
- [§19.607. Article manufacture records.](/cfr/27/19.607.md)
- [§19.611. Records of tax determination in general.](/cfr/27/19.611.md)
- [§19.612. Summary records of tax determinations.](/cfr/27/19.612.md)
- [§19.613. Average effective tax rate records.](/cfr/27/19.613.md)
- [§19.614. Inventory reserve records.](/cfr/27/19.614.md)
- [§19.615. Standard effective tax rate records.](/cfr/27/19.615.md)
- [§19.616. Records of samples.](/cfr/27/19.616.md)
- [§19.617. Destruction records.](/cfr/27/19.617.md)
- [§19.618. Gauge record.](/cfr/27/19.618.md)
- [§19.619. Package gauge record.](/cfr/27/19.619.md)
- [§19.620. Transfer record—consignor's responsibility.](/cfr/27/19.620.md)
- [§19.621. Transfer record—consignee's responsibility.](/cfr/27/19.621.md)
- [§19.622. Daily records of wholesale liquor dealer and taxpaid storeroom operations.](/cfr/27/19.622.md)
- [§19.623. Records of inventories.](/cfr/27/19.623.md)
- [§19.624. Removal of Puerto Rican and Virgin Islands spirits and rum imported from all other areas.](/cfr/27/19.624.md)
- [§19.625. Shipping records for spirits and specially denatured spirits withdrawn free of tax.](/cfr/27/19.625.md)
- [§19.626. Records of distilled spirits shipped to manufacturers of nonbeverage products.](/cfr/27/19.626.md)
- [§19.627. Alternating premises record.](/cfr/27/19.627.md)
- [§19.631. Submission of transaction forms.](/cfr/27/19.631.md)
- [§19.632. Submission of monthly reports.](/cfr/27/19.632.md)
- [§19.634. Computer-generated reports and transaction forms.](/cfr/27/19.634.md)