Code of Federal Regulations · Section
§ 22.134 — Records Of Shipment
27 C.F.R. § 22.134
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A consignor shipping recovered alcohol or tax-free alcohol to a distilled spirits plant shall prepare and forward a record of shipment to the consignee. The record of shipment may consist of a shipping invoice, bill, or bill of lading, or another document intended for the same purpose. The record of shipment shall accurately identify and account for the tax-free or recovered alcohol being shipped. A permittee shall file one copy of the record of shipment with the records required by § 22.161.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Surety corporations31 U.S.C. § 9304