Code of Federal Regulations · Section

§ 19.396 — Required Records

27 C.F.R. § 19.396

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(a) Records of denaturing operations. A proprietor who denatures spirits must maintain daily records of denaturing operations in accordance with § 19.606.

(b) Records of manufacture of articles. A proprietor who manufactures articles must maintain daily records in accordance with § 19.607.

27 C.F.R. § 19.395

Authorizing Statute

Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Definitions
31 U.S.C. § 9301
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Authority to denature
26 U.S.C. § 5241