Title 27

PART 19 SUBPART V

Subpart V - Records and Reports

• 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.

27:1.0.1.1.15.22.220	SUBJGRP 220	General Rules for Records
27:1.0.1.1.15.22.220.1	SECTION 19.571	19.571 Records in general.
27:1.0.1.1.15.22.220.2	SECTION 19.572	19.572 Format of records.
27:1.0.1.1.15.22.220.3	SECTION 19.573	19.573 Location of required records.
27:1.0.1.1.15.22.220.4	SECTION 19.574	19.574 Availability of records.
27:1.0.1.1.15.22.220.5	SECTION 19.575	19.575 Retention of records.
27:1.0.1.1.15.22.220.6	SECTION 19.576	19.576 Preservation of records.
27:1.0.1.1.15.22.220.7	SECTION 19.577	19.577 Documents that are not records.
27:1.0.1.1.15.22.220.8	SECTION 19.578	19.578 Financial records and books of account.
27:1.0.1.1.15.22.220.9	SECTION 19.580	19.580 Time for making entries in records.
27:1.0.1.1.15.22.220.10	SECTION 19.581	19.581 Details of daily records.
27:1.0.1.1.15.22.220.11	SECTION 19.582	19.582 Conversion from metric to U.S. units.
27:1.0.1.1.15.22.221	SUBJGRP 221	Production Records
27:1.0.1.1.15.22.221.12	SECTION 19.584	19.584 Materials for the production of distilled spirits.
27:1.0.1.1.15.22.221.13	SECTION 19.585	19.585 Production and withdrawal records.
27:1.0.1.1.15.22.221.14	SECTION 19.586	19.586 Byproduct spirits production records.
27:1.0.1.1.15.22.222	SUBJGRP 222	Storage Records
27:1.0.1.1.15.22.222.15	SECTION 19.590	19.590 Storage operations.
27:1.0.1.1.15.22.222.16	SECTION 19.591	19.591 Package summary records.
27:1.0.1.1.15.22.222.17	SECTION 19.592	19.592 Tank record of wine and spirits of less than 190° of proof.
27:1.0.1.1.15.22.222.18	SECTION 19.593	19.593 Tank summary record for spirits of 190° or more of proof.
27:1.0.1.1.15.22.223	SUBJGRP 223	Processing Records
27:1.0.1.1.15.22.223.19	SECTION 19.596	19.596 Processing records in general.
27:1.0.1.1.15.22.223.20	SECTION 19.597	19.597 Manufacturing records.
27:1.0.1.1.15.22.223.21	SECTION 19.598	19.598 Dump/batch records.
27:1.0.1.1.15.22.223.22	SECTION 19.599	19.599 Bottling and packaging records.
27:1.0.1.1.15.22.223.23	SECTION 19.600	19.600 Alcohol content and fill test record.
27:1.0.1.1.15.22.223.24	SECTION 19.601	19.601 Finished products records.
27:1.0.1.1.15.22.223.25	SECTION 19.602	19.602 Redistillation records.
27:1.0.1.1.15.22.223.26	SECTION 19.603	19.603 Liquor bottle records.
27:1.0.1.1.15.22.223.27	SECTION 19.604	19.604 Rebottling, relabeling, and reclosing records.
27:1.0.1.1.15.22.224	SUBJGRP 224	Denaturation and Article Manufacture Records
27:1.0.1.1.15.22.224.28	SECTION 19.606	19.606 Denaturation records.
27:1.0.1.1.15.22.224.29	SECTION 19.607	19.607 Article manufacture records.
27:1.0.1.1.15.22.225	SUBJGRP 225	Tax Records
27:1.0.1.1.15.22.225.30	SECTION 19.611	19.611 Records of tax determination in general.
27:1.0.1.1.15.22.225.31	SECTION 19.612	19.612 Summary records of tax determinations.
27:1.0.1.1.15.22.225.32	SECTION 19.613	19.613 Average effective tax rate records.
27:1.0.1.1.15.22.225.33	SECTION 19.614	19.614 Inventory reserve records.
27:1.0.1.1.15.22.225.34	SECTION 19.615	19.615 Standard effective tax rate records.
27:1.0.1.1.15.22.226	SUBJGRP 226	Other Required Records
27:1.0.1.1.15.22.226.35	SECTION 19.616	19.616 Records of samples.
27:1.0.1.1.15.22.226.36	SECTION 19.617	19.617 Destruction records.
27:1.0.1.1.15.22.226.37	SECTION 19.618	19.618 Gauge record.
27:1.0.1.1.15.22.226.38	SECTION 19.619	19.619 Package gauge record.
27:1.0.1.1.15.22.226.39	SECTION 19.620	19.620 Transfer record - consignor's responsibility.
27:1.0.1.1.15.22.226.40	SECTION 19.621	19.621 Transfer record - consignee's responsibility.
27:1.0.1.1.15.22.226.41	SECTION 19.622	19.622 Daily records of wholesale liquor dealer and taxpaid storeroom operations.
27:1.0.1.1.15.22.226.42	SECTION 19.623	19.623 Records of inventories.
27:1.0.1.1.15.22.226.43	SECTION 19.624	19.624 Removal of Puerto Rican and Virgin Islands spirits and rum imported from all other areas.
27:1.0.1.1.15.22.226.44	SECTION 19.625	19.625 Shipping records for spirits and specially denatured spirits withdrawn free of tax.
27:1.0.1.1.15.22.226.45	SECTION 19.626	19.626 Records of distilled spirits shipped to manufacturers of nonbeverage products.
27:1.0.1.1.15.22.226.46	SECTION 19.627	19.627 Alternating premises record.
27:1.0.1.1.15.22.227	SUBJGRP 227	Filing Forms and Reports
27:1.0.1.1.15.22.227.47	SECTION 19.631	19.631 Submission of transaction forms.
27:1.0.1.1.15.22.227.48	SECTION 19.632	19.632 Submission of monthly reports.
27:1.0.1.1.15.22.227.49	SECTION 19.634	19.634 Computer-generated reports and transaction forms.

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