27 CFR § 19.592 - Tank record of wine and spirits of less than 190° of proof.
A proprietor must keep a record for each tank (including each bulk conveyance) containing wine or spirits of less than 190° of proof. The record must show deposits into, withdrawals from, and the balance remaining in, each tank in the storage account. A proprietor must prepare a new record each time wine or spirits are deposited into an empty tank and must make entries each day that transactions occur. Tank records must show the following details:
(a) The identification of the tank;
(b) The tank record serial number, beginning with “1” for each record initiated on or after January 1 of each calendar year;
(c) The date of each transaction;
(d) For spirits, the kind of spirits and, as applicable, -
(3) For Puerto Rican or Virgin Island spirits, the name of the producer;
(5) If subject to age labeling requirements under part 5 of this chapter, the age of the youngest spirits in years, months and days, each time that spirits are deposited;
(h) Any related transaction form or record and its serial number for deposits and withdrawals;
(j) Any gain or loss disclosed by inventory or on emptying of the tank.
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