Section 19.592 - Tank record of wine and spirits of less than 190°of proofA proprietor must keep a record for each tank (including each bulk conveyance) containing wine or spirits of less than 190° of proof. The record must show deposits into, withdrawals from, and the balance remaining in, each tank in the storage account. A proprietor must prepare a new record each time wine or spirits are deposited into an empty tank and must make entries each day that transactions occur. Tank records must show the following details:
(a) The identification of the tank;(b) The tank record serial number, beginning with "1" for each record initiated on or after January 1 of each calendar year;(c) The date of each transaction;(d) For spirits, the kind of spirits and, as applicable,-(1) For domestic spirits, the plant number and name of the producer, or, for blended rums or brandies, the plant number and name of the warehouseman;(2) For imported spirits, the country of origin and the name and plant number of the warehouseman;(3) For Puerto Rican or Virgin Island spirits, the name of the producer;(4) The number and average proof gallon content of packages of spirits dumped in the tank, or a notation indicating the deposit of spirits in the tank by pipeline; and(5) If subject to age labeling requirements under part 5 of this chapter, the age of the youngest spirits in years, months and days, each time that spirits are deposited;(e) For wine, the kind and the tax rate imposed by 26 U.S.C. 5041 ;(f) The wine gallons of wine, or proof gallons of spirits, deposited into the tank;(g) The wine gallons of wine, or proof gallons of spirits, withdrawn from the tank;(h) Any related transaction form or record and its serial number for deposits and withdrawals;(i) The wine gallons of wine, or proof gallons of spirits, remaining in the tank, recorded at the end of each month; and(j) Any gain or loss disclosed by inventory or on emptying of the tank.