{"data":{"id":"us/27-cfr-19.571","jurisdiction":"us","citation":"27 CFR 19.571","heading":"Records in general.","body":"Each proprietor of a distilled spirits plant must maintain records that accurately reflect the operations and transactions occurring at the plant. This subpart specifies the types of records that a proprietor must maintain. In general, a proprietor is responsible for recording activities and transactions related to the three primary operational accounts at a plant: production, storage, and processing. A proprietor's records must show receipts in each account, movement from one account to another, transfers in bond, and withdrawals of spirits, denatured spirits, articles, or wines. The types of records that a proprietor must keep include:\n(a) All individual transaction forms, records, and summaries that are specifically required by this part;\n(b) All supplemental, auxiliary, and source data that a proprietor uses to compile required forms, records, and summaries, and to prepare reports, returns and claims; and\n(c) Copies of notices, reports, returns, and approved applications and other documents relating to operations and transactions.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 19—DISTILLED SPIRITS PLANTS","Subpart V—Records and Reports"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"11690454f1e575ba292305cc2837f61e20f885e61391023b6d13a4e47c7c5887","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.525","next":"us/27-cfr-19.572"},"notice":"GroundRules: Original legal text. Not legal advice."}