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§19.584 Materials for the production of distilled spirits.
A proprietor must maintain daily records of materials produced or received for, or used in, the production of distilled spirits. This includes records covering:
(a) Receipt and use of fermenting material or other nonalcoholic materials for the production of distilled spirits;
(b) Receipt and use of spirits, denatured spirits, articles, and spirits residues for redistillation;
(c) Distilling materials produced, received for production, and used in the production of distilled spirits;
(d) Receipt of beer from brewery premises without payment of tax, and receipt of beer removed from brewery premises upon determination of tax as authorized by 26 U.S.C. 5222(b);
(e) Distilling material destroyed in, or removed from the premises before distillation, including residue of beer returned to the producing brewery;
(f) The quantity of fusel oils or other chemicals removed from the production system, including the disposition thereof, with the name of the consignee, if any, together with the results of alcohol content tests performed on those fusel oils or chemicals; and
(g) The kind and quantity of distillates removed from the production system pursuant to §19.307.
(26 U.S.C. 5207)