Section 24.311 - Taxpaid wine recordA proprietor who has taxpaid United States or foreign wine on taxpaid wine premises or on taxpaid wine bottling house premises shall maintain records as follows:
(a)Record of receipts.(1) The name and address of the person or wine premises from whom received;(2) The registry number (if any) of the wine premises from which received;(4) The kind of wine (class, type and, in the case of foreign wine, country of origin);(5) Alcohol content or tax class of the wine; and,(6) The volume of wine received in liters and gallons.(b)Record of removals.(1) The name and address of the person to whom removed; however, on any individual sale of less than 80 liters, the name and address of the purchaser need not be recorded;(3) The kind of wine (class, type and, in the case of foreign wine or a blend of United States and foreign wine, country of origin); and(4) The volume of wine shipped in liters or gallons.(c)Record of cases or containers filled.(1) The date the cases or containers were filled;(2) The kind (class, type, and in the case of foreign wine or a blend of United States and foreign wine, country of origin) of wine bottled or packed;(3) The number of the tank used to fill the bottles or other containers;(4) The size of bottles or other containers and the number of cases or containers filled;(5) The serial number or date of fill marked on the cases or containers filled; and(6) The total volume of wine bottled or packed in liters or wine gallons.Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended ( 26 U.S.C. 5367 ).
T.D. ATF-299, 55 FR 24989, 6/19/1990, as amended by T.D. ATF-312, 56 FR 31083, 7/9/1991 Approved by the Office of Management and Budget under control number 1512-0298