{"data":{"id":"us/27-cfr-19.598","jurisdiction":"us","citation":"27 CFR 19.598","heading":"Dump/batch records.","body":"A proprietor who processes, mixes, or blends spirits in the processing account must maintain “dump/batch” records setting forth detailed information regarding the processing of the spirits. The dump/batch records must contain each of the following items of information that applies to the processing in question:\n(a) Serial number of the record or batch number;\n(b) Name and distilled spirits plant number of the producer;\n(c) Kind and age of the spirits used, together with a notation, if applicable, that the spirits—\n(1) Were treated with oak chips;\n(2) Contain added caramel;\n(3) Were imported; or\n(4) Are from Puerto Rico or the Virgin Islands;\n(d) Serial number of the tank or container to which ingredients are added for use;\n(e) Serial or identification number of the tank or container from which spirits are removed;\n(f) Quantity by ingredient of other alcoholic ingredients used, showing wine in wine gallons, the percentage of alcohol by volume and proof, and alcoholic flavoring materials in proof gallons;\n(g) Serial number of the source transaction record (for example, the record for spirits previously dumped);\n(h) Date of each transaction;\n(i) Quantity, by ingredient (other than water), of nonalcoholic ingredients used;\n(j) Formula number;\n(k) Quantity of ingredients used in the batch that have been previously dumped, reported on dump records, and held in tanks or containers;\n(l) Total quantity in proof gallons of all alcoholic ingredients used;\n(m) Identification of each record to which spirits are transferred;\n(n) Quantity of each lot transferred;\n(o) Date of each transfer;\n(p) Total quantity in proof gallons of the product transferred;\n(q) Batch gain or loss; and\n(r) For each batch to be tax determined in accordance with § 19.247, the effective tax rate.","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":"d0f8f0e3676bba3efebed17695f5f318dd1b2ff7e7adfa321ca2629f1e372de5","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.597","next":"us/27-cfr-19.599"},"notice":"GroundRules: Original legal text. Not legal advice."}