Section 19.598 - Dump/batch recordsA 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:
(a) Serial number of the record or batch number;(b) Name and distilled spirits plant number of the producer;(c) Kind and age of the spirits used, together with a notation, if applicable, that the spirits- (1) Were treated with oak chips;(2) Contain added caramel;(4) Are from Puerto Rico or the Virgin Islands;(d) Serial number of the tank or container to which ingredients are added for use;(e) Serial or identification number of the tank or container from which spirits are removed;(f) 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;(g) Serial number of the source transaction record (for example, the record for spirits previously dumped);(h) Date of each transaction;(i) Quantity, by ingredient (other than water), of nonalcoholic ingredients used;(k) Quantity of ingredients used in the batch that have been previously dumped, reported on dump records, and held in tanks or containers;(l) Total quantity in proof gallons of all alcoholic ingredients used;(m) Identification of each record to which spirits are transferred;(n) Quantity of each lot transferred;(o) Date of each transfer;(p) Total quantity in proof gallons of the product transferred;(q) Batch gain or loss; and(r) For each batch to be tax determined in accordance with § 19.247 , the effective tax rate.