Each manufacturer intending to recover distilled spirits under the provisions of this part shall first notify the appropriate TTB officer. Any apparatus used to separate alcohol is subject to the registration requirements of 26 U.S.C. 5179 and subpart C of part 29 of this chapter. Recovery operations may only be conducted on the premises where the recovered spirits were used in the manufacture or production of nonbeverage or intermediate products.
The manufacturer shall keep a record of the distilled spirits recovered and the subsequent use to which such spirits are put. The record shall show—
The date of recovery;
The commodity or process from which the spirits were recovered;
The amount in proof gallons, or by weight and proof (or alcohol percentage by volume) of distilled spirits recovered;
The amount in proof gallons, or by weight and proof (or alcohol percentage by volume) of recovered distilled spirits reused;
The commodity in which the recovered distilled spirits were reused; and
Whenever recovered spirits are destroyed (see § 17.183 ), the record shall further show—
The reason for the destruction;
The date, time, location, and manner of destruction;
The number of proof gallons destroyed; and
The name of the individual who accomplished or supervised the destruction.
[T.D. ATF-379, 61 FR 31412, June 20, 1996, as amended by T.D. ATF-462, 66 FR 42736, Aug. 15, 2001; T.D. TTB-79, 74 FR 37402, July 28, 2009]