Code of Federal Regulations > Title 27 > Chapter I > Part 19 > Subpart V - Subpart V—Records and Reports

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Dec 13, 2025

GENERAL RULES FOR RECORDS

§ 19.571 - Records in general.

§ 19.572 - Format of records.

§ 19.573 - Location of required records.

§ 19.574 - Availability of records.

§ 19.575 - Retention of records.

§ 19.576 - Preservation of records.

§ 19.577 - Documents that are not records.

§ 19.578 - Financial records and books of account.

§ 19.580 - Time for making entries in records.

§ 19.581 - Details of daily records.

§ 19.582 - Conversion from metric to U.S. units.

PRODUCTION RECORDS

§ 19.584 - Materials for the production of distilled spirits.

§ 19.585 - Production and withdrawal records.

§ 19.586 - Byproduct spirits production records.

STORAGE RECORDS

§ 19.590 - Storage operations.

§ 19.591 - Package summary records.

§ 19.592 - Tank record of wine and spirits of less than 190° of proof.

§ 19.593 - Tank summary record for spirits of 190° or more of proof.

PROCESSING RECORDS

§ 19.596 - Processing records in general.

§ 19.597 - Manufacturing records.

§ 19.598 - Dump/batch records.

§ 19.599 - Bottling and packaging records.

§ 19.600 - Alcohol content and fill test record.

§ 19.601 - Finished products records.

§ 19.602 - Redistillation records.

§ 19.603 - Liquor bottle records.

§ 19.604 - Rebottling, relabeling, and reclosing records.

DENATURATION AND ARTICLE MANUFACTURE RECORDS

§ 19.606 - Denaturation records.

§ 19.607 - Article manufacture records.

TAX RECORDS

§ 19.611 - Records of tax determination in general.

§ 19.612 - Summary records of tax determinations.

§ 19.613 - Average effective tax rate records.

§ 19.614 - Inventory reserve records.

§ 19.615 - Standard effective tax rate records.

§ 19.616 - Records of samples.

§ 19.617 - Destruction records.

§ 19.618 - Gauge record.

§ 19.619 - Package gauge record.

§ 19.620 - Transfer record—consignor's responsibility.

§ 19.621 - Transfer record—consignee's responsibility.

§ 19.622 - Daily records of wholesale liquor dealer and taxpaid storeroom operations.

§ 19.623 - Records of inventories.

§ 19.624 - Removal of Puerto Rican and Virgin Islands spirits and rum imported from all other areas.

§ 19.625 - Shipping records for spirits and specially denatured spirits withdrawn free of tax.

§ 19.626 - Records of distilled spirits shipped to manufacturers of nonbeverage products.

§ 19.627 - Alternating premises record.

FILING FORMS AND REPORTS

§ 19.631 - Submission of transaction forms.

§ 19.632 - Submission of monthly reports.

§ 19.634 - Computer-generated reports and transaction forms.