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§19.620 Transfer record—consignor's responsibility.
When this part requires a consignor proprietor to prepare a transfer record covering spirits, denatured spirits, or wines shipped in bond from its distilled spirits plant, the transfer record must include:
(a) The serial number of the transfer record, which must either:
(1) Commence with “1” at the start of each calendar or fiscal year, or
(2) Be a unique identifying number that is not repeated.
(b) The serial number and date of form TTB F 5100.16 (not required for wine spirits withdrawn without payment of tax for use in wine production);
(c) The name and distilled spirits plant number of the consignor proprietor;
(d) The name and distilled spirits plant number or bonded wine cellar number of the consignee;
(e) The account from which the spirits or wines were removed for transfer (that is, the production, storage, or processing account);
(f) A description of the spirits, denatured spirits, or wine, including—
(1) The name and plant number of the producer, warehouseman, or processor (not required for denatured spirits or wine). For imported spirits transferred in bond between distilled spirits plants, the transfer record must show the name and plant number of the warehouseman or processor who received the spirits from customs custody. For Virgin Islands or Puerto Rican spirits, the transfer record must show the name of the producer in the Virgin Islands or Puerto Rico. For spirits of different producers or warehousemen that have been mixed in the processing account, the transfer record must show the name of the processor;
(2) The kind of spirits or wines. For denatured spirits, the transfer record must show the kind and formula number. For alcohol, the transfer record must show the material from which it was produced. For bulk spirits and for alcohol in packages, the transfer record must show the kind and proof. For other spirits and wines, the transfer record must show the kind designation as specified in part 4 or part 5 of this chapter, as appropriate;
(3) The age (in years, months, and days) and year of production;
(4) The number of packages or cases with their lot identification numbers or serial numbers and dates of fill;
(5) The type of container (if the spirits, denatured spirits or wines are to be transferred by pipeline, the transfer record must show “P/L”);
(6) The proof gallons for distilled spirits, or wine gallons for denatured spirits or wine; and
(7) For distilled spirits products that contain eligible wine or eligible flavors, the transfer record must show the elements necessary to compute the effective tax rate as follows—
(i) Proof gallons of distilled spirits (exclusive of distilled spirits derived from eligible flavors);
(ii) Wine gallons of each eligible wine and the percentage of alcohol by volume of each; and
(iii) Proof gallons of distilled spirits derived from eligible flavors;
(g) A notation to indicate when spirits are being transferred in bond from a production facility to another distilled spirits plant;
(h) The identification of the conveyance;
(i) The identity of the seals, locks, or other devices affixed to the conveyance or package (permanent seals affixed to a conveyance that remain intact need not be recorded on the transfer record when a permanent record is maintained);
(j) The date of transfer; and
(k) The signature and title of the consignor, with a penalty-of-perjury statement as prescribed in §19.45.
(26 U.S.C. 5207)