A proprietor who adds acid to correct a natural deficiency in juice or wine or to stabilize wine shall maintain a record showing date of use, the kind and quantity of acid used, the kinds and volume of juice or wine in which used, and, when used to correct natural deficiency, the fixed acid level of juice or of wine before and after the addition of acid. The record will account for all acids received and be supported by purchase invoices.
(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)