Finished products records.

§ 19.601 Finished products records. (a) Bottling and packaging. A proprietor must maintain daily transaction records and a daily summary record of the quantity of finished products bottled or packaged within the processing account at the distilled spirits plant. These records must show: (1) The beginning and ending quantity of bottled or packaged spirits on hand; (2) The quantity of spirits bottled or packaged; and (3) Inventory overages. (b) Disposition of finished products. A proprietor must also maintain daily records of the disposition of finished products from the processing account at the distilled spirits plant. These disposition records must show any spirits: (1) Transferred in bond (packages); (2) Withdrawn tax determined; (3) Withdrawn free of tax for U.S., hospital, scientific, or educational use; (4) Withdrawn without payment of tax for addition to wine; (5) Withdrawn for exportation, for vessels and aircraft supplies and for transfer to a customs bonded warehouse; (6) Transferred to the production account for redistillation; (7) Withdrawn for research, development or testing (including government samples); (8) Voluntarily destroyed; (9) Dumped for further processing; (10) Recorded losses or shortages of finished product; and (11) Disposed of as samples of the finished product. (26 U.S.C. 5207) [T.D. TTB–92, 76 FR 9090, Feb. 16, 2011, as amended by T.D. TTB–119, 79 FR 17033, Mar. 27, 2014]