§ 19.586 Byproduct spirits production records.
Each proprietor who manufactures substances other than spirits in a process that produces spirits as a byproduct must maintain daily production records of:
(a) The kind and quantity of materials received and used in production;
(b) The kind and quantity of spirits produced and disposed of; and
(c) The kind and quantity of other substances produced.
(26 U.S.C. 5207)