Section 19.618 - Gauge recordWhen a gauge record is required by this part, the proprietor must prepare the gauge record in a manner that shows:
(a) The serial number of the gauge record, which must either:(1) Commence with "1" at the start of each calendar or fiscal year, or(2) Be a unique identifying number that is not repeated.(b) From the following, the applicable circumstances requiring the gauge- (1) Production gauge and entry for deposit in the storage or processing account at the distilled spirits plant where the spirits were produced;(2) Packaging of spirits or wine filled from a tank in the storage account at the same distilled spirits plant;(3) Transfer from the processing or storage account to the production account for redistillation;(4) Repackaging of spirits of 190° or more of proof; or(5) Gauge on return to bond in production or processing operations of spirits, denatured spirits, recovered spirits, recovered denatured spirits, articles, recovered articles, or spirits residues;(c) The date of the gauge;(d) Any related form or record (identification, serial number and date);(e) The kind of spirits or formula number for denatured spirits;(f) The proof of distillation (not required for denatured spirits, spirits for redistillation, or spirits of 190° or more of proof);(g) When containers are to be filled, the type and number of containers;(h) The age of the spirits;(i) The name and distilled spirits plant number of the producer or warehouseman; and(j) The following gauge data- (1) Package identification, tank number, volumetric or weight gauge details, proof, and wine gallons;(2) Cooperage identification ("C" for charred, "REC" for recharred, "P" for plain, "PAR" for paraffined, "G" for glued, or "R" for reused, and "PS" if a barrel has been steamed or water soaked before filling);(3) Entry proof for whiskey;(4) Proof gallons per filled package; and(5) Total proof gallons of spirits or wine gallons of denatured spirits, recovered denatured spirits, articles, spirits residues, or wine.