Dump/batch records.

§ 19.598 Dump/batch records. A proprietor who processes, mixes, or blends spirits in the processing account must maintain “dump/batch” records setting forth detailed information regarding the processing of the spirits. The dump/batch records must contain each of the following items of information that applies to the processing in question: (a) Serial number of the record or batch number; (b) Name and distilled spirits plant number of the producer; (c) Kind and age of the spirits used, together with a notation, if applicable, that the spirits— (1) Were treated with oak chips; (2) Contain added caramel; (3) Were imported; or (4) Are from Puerto Rico or the Virgin Islands; (d) Serial number of the tank or container to which ingredients are added for use; (e) Serial or identification number of the tank or container from which spirits are removed; (f) Quantity by ingredient of other alcoholic ingredients used, showing wine in wine gallons, the percentage of alcohol by volume and proof, and alcoholic flavoring materials in proof gallons; (g) Serial number of the source transaction record (for example, the record for spirits previously dumped); (h) Date of each transaction; (i) Quantity, by ingredient (other than water), of nonalcoholic ingredients used; (j) Formula number; (k) Quantity of ingredients used in the batch that have been previously dumped, reported on dump records, and held in tanks or containers; (l) Total quantity in proof gallons of all alcoholic ingredients used; (m) Identification of each record to which spirits are transferred; (n) Quantity of each lot transferred; (o) Date of each transfer; (p) Total quantity in proof gallons of the product transferred; (q) Batch gain or loss; and (r) For each batch to be tax determined in accordance with § 19.247, the effective tax rate. (26 U.S.C. 5207)