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Title 27: Alcohol, Tobacco Products and Firearms
CHAPTER I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A: LIQUORS
PART 19: DISTILLED SPIRITS PLANTS
Subpart W: Records and Reports
: Processing Account
19.748 - Dump/batch records.
(a) Format of dump/batch records. Proprietor's dump/batch records shall contain, as applicable, the following:
(1) Serial number;
(2) Name and distilled spirits plant number of the producer;
(3) Kind and age of spirits used with a notation to indicate treatment with oak chips, addition of caramel, imported spirits, and spirits from Puerto Rico and the Virgin Islands;
(4) Serial number of tank or container to which ingredients are added for use;
(5) Serial or identification number of tank or container from which spirits are removed;
(6) Quantity by ingredient of other alcoholic ingredients used, showing wine in wine gallons, percentage of alcohol by volume and proof, and alcoholic flavoring materials in proof gallons;
(7) Serial number of source transaction record (e.g., record covering spirits previously dumped);
(8) Date of each transaction;
(9) Quantity, by ingredient (other than water), of nonalcoholic ingredients used;
(10) Formula number;
(11) Quantity of ingredients used in the batch that have been previously dumped, reported on dump records, and held in tanks or containers;
(12) Total quantity in proof gallons of all alcoholic ingredients used;
(13) Identification of each record to which spirits are transferred;
(14) Quantity in each lot transferred;
(15) Date of each transfer;
(16) Total quantity in proof gallons of product transferred;
(17) Gain or loss; and
(18) For each batch to be tax determined in accordance with ? 19.35, the effective tax rate.
(b) Redistillation. (1) Dump/batch records shall be prepared to show spirits to be redistilled in the processing account, including the production of gin or vodka by redistillation. A dump record shall also be prepared to record the finished distillate.
(2) When redistillation requires the use of more than one tank or other vessel in a continuous distilling system, the system may be shown on the record in lieu of preparing a separate record to show each movement of spirits between tanks or vessels.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
[T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-297, 55 FR 18064, Apr. 30, 1990]
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