[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: 27CFR24.316]

[Page 671-672]
 
            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.  24.316  Spirits record.

    A proprietor who receives, stores, or uses spirits shall maintain a 
record of receipt and use. The record will show the date of receipt, 
from whom received, and the kind and proof gallons. The spirits record 
will also show by date and proof gallons the spirits used or removed 
from bonded wine premises and to whom. The proof gallons of spirits 
received, used, removed from bonded wine premises, and on hand will be 
summarized and the account balanced at the end of each reporting period 
and reported on the TTB F 5120.17. (Sec. 201,

[[Page 672]]

Pub. L. 85-859, 72 Stat. 1381, as amended, 1382, as amended, 1383, as 
amended (26 U.S.C. 5367, 5373))

(Approved by the Office of Management and Budget under control numbers 
1512-0216 and 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; T.D. ATF-338, 58 FR 19065, Apr. 12, 1993]