Code of Federal Regulations · Section
§ 19.596 — Processing Records In General
27 C.F.R. § 19.596
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A proprietor who processes spirits must maintain daily records of transactions and operations in the processing account relating to:
(a) The manufacture of distilled spirits products;
(b) Finished products;
(c) The denaturation of spirits; and
(d) The manufacture of articles.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Records and reports26 U.S.C. § 5207