27 CFR § 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:
(a) Record of receipts.
(1) The name and address of the person or wine premises from whom received;
(2) The registry number (if any) of the wine premises from which received;
(3) The date of receipt;
(4) The kind of wine (class, type and, in the case of foreign wine, country of origin);
(5) Alcohol content or tax class of the wine; and,
(6) The volume of wine received in liters and gallons.
(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;
(2) The date of removal;
(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
(4) The volume of wine shipped in liters or gallons.
(c) Record of cases or containers filled.
(1) The date the cases or containers were filled;
(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;
(3) The number of the tank used to fill the bottles or other containers;
(4) The size of bottles or other containers and the number of cases or containers filled;
(5) The serial number or date of fill marked on the cases or containers filled; and
(6) The total volume of wine bottled or packed in liters or wine gallons.