Code of Federal Regulations · Section
§ 24.322 — Allied Products Record
27 C.F.R. § 24.322
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A proprietor who uses fruit, fruit juice or concentrated fruit juice in the production of allied products shall maintain a record of these materials in accordance with § 24.315. The record will also show the production and disposition of other allied products. If sugar, acids, or chemicals are used in allied products, the receipt and use will also be recorded.
Authorizing Statute
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Records26 U.S.C. § 5367
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Definitions31 U.S.C. § 9301