Regulatory Text
27 C.F.R. § 19.612 — Summary records of tax determinations.
§ 19.612 Summary records of tax determinations. Each proprietor that withdraws distilled spirits on determination of tax, but before payment of tax, must maintain a daily summary record of tax determinations. The summary record must show for each day on which tax determinations occur: (a) The serial numbers of the records of tax determination, the total proof gallons rounded to the nearest tenth proof gallon on which tax was determined at each effective tax rate, and the total tax; or (b) The serial numbers of the records of tax determination, the total tax for each record of tax determination, and the total tax. (26 U.S.C. 5207)
Source: ecfr.gov · govinfo.gov — public domain
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Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-CFR27-SEC-14FB94
Entity Class
REGULATION / FEDERAL-CFR-SECTION
Domain Signature
boisestandard.org
Citation
27 C.F.R. § 19.612
Corpus
CFR — Code of Federal Regulations
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
258adc62bd63a2e7...
Semantic Edges
Pending — corpus passes queued
The regulatory text of 27 C.F.R. § 19.612 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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Title 27 — Alcohol, Tobacco Products and Firearms
27 C.F.R. § 1.127 C.F.R. § 1.227 C.F.R. § 1.327 C.F.R. § 1.427 C.F.R. § 1.1027 C.F.R. § 1.2027 C.F.R. § 1.2127 C.F.R. § 1.2227 C.F.R. § 1.2327 C.F.R. § 1.2427 C.F.R. § 1.2527 C.F.R. § 1.2627 C.F.R. § 1.2727 C.F.R. § 1.2927 C.F.R. § 1.3027 C.F.R. § 1.3127 C.F.R. § 1.3527 C.F.R. § 1.4027 C.F.R. § 1.4127 C.F.R. § 1.4227 C.F.R. § 1.4327 C.F.R. § 1.4427 C.F.R. § 1.5027 C.F.R. § 1.5127 C.F.R. § 1.5227 C.F.R. § 1.5527 C.F.R. § 1.5627 C.F.R. § 1.5727 C.F.R. § 1.5827 C.F.R. § 1.59
27 C.F.R. — public domain
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