[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.311]

[Page 669-670]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 24_WINE--Table of Contents
 
                      Subpart O_Records and Reports
 
Sec.  24.311  Taxpaid wine record.

    A proprietor who has taxpaid United States or foreign wine on 
taxpaid wine premises or on taxpaid wine bottling house premises shall 
maintain records as follows:
    (a) Record of receipts. (1) The name and address of the person or 
wine premises from whom received;
    (2) The registry number (if any) of the wine premises from which 
received;
    (3) The date of receipt;
    (4) The kind of wine (class, type and, in the case of foreign wine, 
country of origin);
    (5) Alcohol content or tax class of the wine; and,
    (6) The volume of wine received in liters and gallons.
    (b) Record of removals. (1) The name and address of the person to 
whom removed; however, on any individual sale of less than 80 liters, 
the name and address of the purchaser need not be recorded;
    (2) The date of removal;
    (3) The kind of wine (class, type and, in the case of foreign wine 
or a blend of United States and foreign wine, country of origin); and
    (4) The volume of wine shipped in liters or gallons.
    (c) Record of cases or containers filled. (1) The date the cases or 
containers were filled;
    (2) The kind (class, type, and in the case of foreign wine or a 
blend of United States and foreign wine, country of origin) of wine 
bottled or packed;

[[Page 670]]

    (3) The number of the tank used to fill the bottles or other 
containers;
    (4) The size of bottles or other containers and the number of cases 
or containers filled;
    (5) The serial number or date of fill marked on the cases or 
containers filled; and
    (6) The total volume of wine bottled or packed in liters or wine 
gallons. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended (26 U.S.C. 
5367)).

(Approved by the Office of Management and Budget under control number 
1512-0298)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-312, 
56 FR 31083, July 9, 1991]