Subpart V. Subpart V—Records and Reports

• General Rules for Records

  • SECTION § 19.571 - Records in general.
  • SECTION § 19.572 - Format of records.
  • SECTION § 19.573 - Location of required records.
  • SECTION § 19.574 - Availability of records.
  • SECTION § 19.575 - Retention of records.
  • SECTION § 19.576 - Preservation of records.
  • SECTION § 19.577 - Documents that are not records.
  • SECTION § 19.578 - Financial records and books of account.
  • SECTION § 19.580 - Time for making entries in records.
  • SECTION § 19.581 - Details of daily records.
  • SECTION § 19.582 - Conversion from metric to U.S. units.

• Production Records

  • SECTION § 19.584 - Materials for the production of distilled spirits.
  • SECTION § 19.585 - Production and withdrawal records.
  • SECTION § 19.586 - Byproduct spirits production records.

• Storage Records

  • SECTION § 19.590 - Storage operations.
  • SECTION § 19.591 - Package summary records.
  • SECTION § 19.592 - Tank record of wine and spirits of less than 190° of proof.
  • SECTION § 19.593 - Tank summary record for spirits of 190° or more of proof.

• Processing Records

  • SECTION § 19.596 - Processing records in general.
  • SECTION § 19.597 - Manufacturing records.
  • SECTION § 19.598 - Dump/batch records.
  • SECTION § 19.599 - Bottling and packaging records.
  • SECTION § 19.600 - Alcohol content and fill test record.
  • SECTION § 19.601 - Finished products records.
  • SECTION § 19.602 - Redistillation records.
  • SECTION § 19.603 - Liquor bottle records.
  • SECTION § 19.604 - Rebottling, relabeling, and reclosing records.

• Denaturation and Article Manufacture Records

  • SECTION § 19.606 - Denaturation records.
  • SECTION § 19.607 - Article manufacture records.

• Tax Records

  • SECTION § 19.611 - Records of tax determination in general.
  • SECTION § 19.612 - Summary records of tax determinations.
  • SECTION § 19.613 - Average effective tax rate records.
  • SECTION § 19.614 - Inventory reserve records.
  • SECTION § 19.615 - Standard effective tax rate records.

• Other Required Records

  • SECTION § 19.616 - Records of samples.
  • SECTION § 19.617 - Destruction records.
  • SECTION § 19.618 - Gauge record.
  • SECTION § 19.619 - Package gauge record.
  • SECTION § 19.620 - Transfer record—consignor's responsibility.
  • SECTION § 19.621 - Transfer record—consignee's responsibility.
  • SECTION § 19.622 - Daily records of wholesale liquor dealer and taxpaid storeroom operations.
  • SECTION § 19.623 - Records of inventories.
  • SECTION § 19.624 - Removal of Puerto Rican and Virgin Islands spirits and rum imported from all other areas.
  • SECTION § 19.625 - Shipping records for spirits and specially denatured spirits withdrawn free of tax.
  • SECTION § 19.626 - Records of distilled spirits shipped to manufacturers of nonbeverage products.
  • SECTION § 19.627 - Alternating premises record.

• Filing Forms and Reports

  • SECTION § 19.631 - Submission of transaction forms.
  • SECTION § 19.632 - Submission of monthly reports.
  • SECTION § 19.634 - Computer-generated reports and transaction forms.