{"data":{"id":"us/27-cfr-22.134","jurisdiction":"us","citation":"27 CFR 22.134","heading":"Records of shipment.","body":"A consignor shipping recovered alcohol or tax-free alcohol to a distilled spirits plant shall prepare and forward a record of shipment to the consignee. The record of shipment may consist of a shipping invoice, bill, or bill of lading, or another document intended for the same purpose. The record of shipment shall accurately identify and account for the tax-free or recovered alcohol being shipped. A permittee shall file one copy of the record of shipment with the records required by § 22.161.","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 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL","Subpart J—Recovery of Tax-Free Alcohol"],"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":"c484ee11d8229f26a1ed2a276a501ef713110b72f3e4f111046cc7ca31203946","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-22.133","next":"us/27-cfr-22.141"},"notice":"GroundRules: Original legal text. Not legal advice."}