{"data":{"id":"us/27-cfr-19.601","jurisdiction":"us","citation":"27 CFR 19.601","heading":"Finished products records.","body":"(a) Bottling and packaging. A proprietor must maintain daily transaction records and a daily summary record of the quantity of finished products bottled or packaged within the processing account at the distilled spirits plant. These records must show:\n(1) The beginning and ending quantity of bottled or packaged spirits on hand;\n(2) The quantity of spirits bottled or packaged; and\n(3) Inventory overages.\n(b) Disposition of finished products. A proprietor must also maintain daily records of the disposition of finished products from the processing account at the distilled spirits plant. These disposition records must show any spirits:\n(1) Transferred in bond (packages);\n(2) Withdrawn tax determined;\n(3) Withdrawn free of tax for U.S., hospital, scientific, or educational use;\n(4) Withdrawn without payment of tax for addition to wine;\n(5) Withdrawn for exportation, for vessels and aircraft supplies and for transfer to a customs bonded warehouse;\n(6) Transferred to the production account for redistillation;\n(7) Withdrawn for research, development or testing (including government samples);\n(8) Voluntarily destroyed;\n(9) Dumped for further processing;\n(10) Recorded losses or shortages of finished product; and\n(11) Disposed of as samples of the finished product.","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":"db7449125503abd47b8e9e3fbc0e7107698742717be880fa0e2366a6357dd5ab","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.600","next":"us/27-cfr-19.602"},"notice":"GroundRules: Original legal text. Not legal advice."}