{"data":{"id":"us/27-cfr-19.615","jurisdiction":"us","citation":"27 CFR 19.615","heading":"Standard effective tax rate records.","body":"For each product to be tax determined using a standard effective tax rate in accordance with § 19.248, a proprietor must prepare a record of the standard effective tax rate computation showing, for one proof gallon of the finished product, the following information:\n(a) The name of the product;\n(b) The least quantity of each eligible flavor that will be used in the product, in proof gallons, or 0.025 proof gallon, whichever is less;\n(c) The least quantity of each eligible wine that will be used in the product, in proof gallons;\n(d) The greatest effective tax rate applicable to the product, calculated in accordance with § 19.246 with the values indicated in paragraphs (a) and (b) of this section; and\n(e) The date on which the use of the standard effective tax rate commenced.","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":"c5acdcbf993b8a187fbadb42209afbb49408f03cfb332b7a2bb2d0842005a82e","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.614","next":"us/27-cfr-19.616"},"notice":"GroundRules: Original legal text. Not legal advice."}