27 CFR 24.311 - Taxpaid wine record.
§ 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:
(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;
(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
(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;
(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]
Title 27 published on 2012-04-01
no entries appear in the Federal Register after this date.
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