(a) Records of distilled spirits plant proprietors
Every distilled spirits plant proprietor shall keep records in such form and manner as the Secretary shall by regulations prescribe of:
(1)The following production activities—
(A)the receipt of materials intended for use in the production of distilled spirits, and the use thereof,
(B)the receipt and use of distilled spirits received for redistillation, and
(C)the kind and quantity of distilled spirits produced.
(2)The following storage activities—
(A)the kind and quantity of distilled spirits, wines, and alcoholic ingredients entered into storage,
(B)the kind and quantity of distilled spirits, wines, and alcoholic ingredients removed, and the purpose for which removed, and
(C)the kind and quantity of distilled spirits returned to storage.
(3)The following denaturation activities—
(A)the kind and quantity of denaturants received and used or otherwise disposed of,
(B)the kind and quantity of distilled spirits denatured, and
(C)the kind and quantity of denatured distilled spirits removed.
(4)The following processing activities—
(A)all distilled spirits, wines, and alcoholic ingredients received or transferred,
(B)the kind and quantity of distilled spirits packaged or bottled, and
(C)the kind and quantity of distilled spirits removed from his premises.
(5)Such additional information with respect to activities described in paragraphs (1), (2), (3), and (4), and with respect to other activities, as may by regulations be required.
Every person required to keep records under subsection (a) shall render such reports covering his operations, at such times and in such form and manner and containing such information, as the Secretary shall by regulations prescribe.
(c) Preservation and inspection
The records required by subsection (a) and a copy of each report required by subsection (b) shall be available for inspection by any internal revenue officer during business hours, and shall be preserved by the person required to keep such records and reports for such period as the Secretary shall by regulations prescribe.
For penalty and forfeiture for refusal or neglect to keep records required under this section, or for false entries therein, see sections
Provisions similar to those comprising this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 85–859, as follows:
5197(a)(1)(A), (a)(2), 5305, 5331(a)(3).
5197(b), 5285, 5305, 5331(a)(3), 5555(a).
5197(a)(1)(B), 5285, 5305, 5331(a)(3), 5555(a).
The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 637, 638, 652, 657, 662, 681.
1997—Subsec. (c). Pub. L. 105–34struck out “shall be kept on the premises where the operations covered by the record are carried on and” after “required by subsection (b)”.
1984—Subsec. (a)(4)(D). Pub. L. 98–369, § 454(c)(6), struck out subpar. (D) which required every distilled spirits plant proprietor to keep records in such form and manner as prescribed by the Secretary of the receipt, use, and balance on hand of all stamps required by law or regulations to be used by the proprietor.
1979—Subsec. (a). Pub. L. 96–39struck out provisions relating to the bottling of distilled spirits in bond and relating to the kind and quantity of distilled spirits returned to bonded premises and inserted provisions relating to the kind and quantity of distilled spirits returned to storage and relating to receipt, use, and balance on hand of all stamps required by law or regulations to be used by the Secretary.
Subsec. (b). Pub. L. 96–39redesignated subsec. (c) as (b) and struck out “or (b)” after “subsection (a)”. Former subsec. (b), relating to records of rectifiers and bottlers, was struck out.
Subsec. (c). Pub. L. 96–39redesignated subsec. (d) as (c), struck out “and (b),” after “subsection (a)”, and substituted “subsection (b)” for “subsection (c)”. Former subsec. (c) redesignated (b).
Subsecs. (d), (e). Pub. L. 96–39redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c).
1977—Subsec. (a)(10), (11). Pub. L. 95–176, § 2(e)(2), (3), added par. (10) and redesignated former par. (10) as (11).
1976—Subsecs. (a) to (d). Pub. L. 94—455 struck out “or his delegate” after “Secretary” wherever appearing.
Effective Date of 1997 Amendment
Pub. L. 105–34, title XIV, § 1413(b),Aug. 5, 1997, 111 Stat. 1046, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [Aug. 5, 1997].”
Amendment by Pub. L. 95–176effective on first day of first calendar month beginning more than 90 days after Nov. 14, 1977, see section 7 ofPub. L. 95–176, set out as a note under section
5003 of this title.
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