[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]