Code of Federal Regulations · Section

§ 19.586 — Byproduct Spirits Production Records

27 C.F.R. § 19.586

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Each proprietor who manufactures substances other than spirits in a process that produces spirits as a byproduct must maintain daily production records of:

(a) The kind and quantity of materials received and used in production;

(b) The kind and quantity of spirits produced and disposed of; and

27 C.F.R. § 19.585 27 C.F.R. § 19.590

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
Records and reports
26 U.S.C. § 5207