[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: 27CFR24.312]

[Page 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.  24.312  Unmerchantable wine returned to bond record.

    A proprietor shall maintain a record of any unmerchantable taxpaid 
wine returned to bond as follows:
    (a) The kind, volume, and tax class of the wine;
    (b) With regard to each tax class, the amount of tax previously paid 
or determined;
    (c) The location of the wine premises at which the wine was bottled 
or packed and, if known, the identity of the bonded wine premises from 
which removed on determination of tax;
    (d) The date the wine was returned to bond;
    (e) The serial numbers or other identifying marks on the cases or 
containers in which the wine was received; and
    (f) The final disposition of the wine. (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]