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19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5114, 5121-5124, 5142, 5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.
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(a) Required records. A proprietor must maintain records of all samples taken under §§ 19.434 and 19.435. The sample record must show the:
(1) The date that the samples were taken;
(2) The account from which taken;
(3) The purpose for which taken;
(4) The size and number of samples taken;
(5) The kind of spirits;
(6) The disposition of each sample (for example, destroyed, returned to containers or the distilling system, retained for library purposes); and
(7) The name and address of the recipient of the sample if a sample is to be analyzed or tested elsewhere than at the distilled spirits plant where taken.
(b) Sample schedule. When a proprietor takes samples pursuant to an established schedule, the proprietor may maintain the schedule as the required record if it contains the information required by paragraphs (a)(2) through (a)(7).