Taxpaid wine record.

§ 24.311 Taxpaid wine record. A proprietor who has taxpaid United States or foreign wine on taxpaid wine premises or on taxpaid wine bottling house premises shall maintain records as follows: (a) Record of receipts. (1) The name and address of the person or wine premises from whom received; (2) The registry number (if any) of the wine premises from which received; (3) The date of receipt; (4) The kind of wine (class, type and, in the case of foreign wine, country of origin); (5) Alcohol content or tax class of the wine; and, (6) The volume of wine received in liters and gallons. (b) Record of removals. (1) The name and address of the person to whom removed; however, on any individual sale of less than 80 liters, the name and address of the purchaser need not be recorded; (2) The date of removal; (3) The kind of wine (class, type and, in the case of foreign wine or a blend of United States and foreign wine, country of origin); and (4) The volume of wine shipped in liters or gallons. (c) Record of cases or containers filled. (1) The date the cases or containers were filled; (2) The kind (class, type, and in the case of foreign wine or a blend of United States and foreign wine, country of origin) of wine bottled or packed; (3) The number of the tank used to fill the bottles or other containers; (4) The size of bottles or other containers and the number of cases or containers filled; (5) The serial number or date of fill marked on the cases or containers filled; and (6) The total volume of wine bottled or packed in liters or wine gallons. (Sec. 201, Pub. L. 85–859, 72 Stat. 1381, as amended (26 U.S.C. 5367)). (Approved by the Office of Management and Budget under control number 1512–0298) [T.D. ATF–299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF–312, 56 FR 31083, July 9, 1991]