Current through May 31, 2024
Section 19.601 - Finished products records(a) Bottling and packaging. A proprietor must maintain daily transaction records and a daily summary record of the quantity of finished products bottled or packaged within the processing account at the distilled spiritsplant. These records must show: (1) The beginning and ending quantity of bottled or packaged spirits on hand;(2) The quantity of spirits bottled or packaged; and(b) Disposition of finished products. A proprietor must also maintain daily records of the disposition of finished products from the processing account at the distilled spirits plant. These disposition records must show any spirits: (1) Transferred in bond (packages);(2) Withdrawn tax determined;(3) Withdrawn free of tax for U.S., hospital, scientific, or educational use;(4) Withdrawn without payment of tax for addition to wine;(5) Withdrawn for exportation, for vessels and aircraft supplies and for transfer to a customs bonded warehouse;(6) Transferred to the production account for redistillation;(7) Withdrawn for research, development or testing (including government samples);(8) Voluntarily destroyed;(9) Dumped for further processing;(10) Recorded losses or shortages of finished product; and(11) Disposed of as samples of the finished product. T.D. TTB-92, 76 FR 9090, 2/16/2011, as amended by T.D. TTB-119, 79 FR 17033, 3/27/2014