Unmerchantable wine returned to bond record.
A proprietor shall maintain a record of any unmerchantable taxpaid wine returned to bond as follows:
The kind, volume, and tax class of the wine;
With regard to each tax class, the amount of tax previously paid or determined;
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;
The date the wine was returned to bond;
The serial numbers or other identifying marks on the cases or containers in which the wine was received; and
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]