{"data":{"id":"us/27-cfr-24.311","jurisdiction":"us","citation":"27 CFR 24.311","heading":"Taxpaid wine record.","body":"A proprietor who has taxpaid United States or foreign wine on taxpaid wine premises or on taxpaid wine bottling house premises shall maintain records as follows:\n(a) Record of receipts. (1) The name and address of the person or wine premises from whom received;\n(2) The registry number (if any) of the wine premises from which received;\n(3) The date of receipt;\n(4) The kind of wine (class, type and, in the case of foreign wine, country of origin);\n(5) Alcohol content or tax class of the wine; and,\n(6) The volume of wine received in liters and gallons.\n(b) Record of removals. (1) The name and address of the person to whom removed; however, on any individual sale of less than 80 liters, the name and address of the purchaser need not be recorded;\n(2) The date of removal;\n(3) The kind of wine (class, type and, in the case of foreign wine or a blend of United States and foreign wine, country of origin); and\n(4) The volume of wine shipped in liters or gallons.\n(c) Record of cases or containers filled. (1) The date the cases or containers were filled;\n(2) The kind (class, type, and in the case of foreign wine or a blend of United States and foreign wine, country of origin) of wine bottled or packed;\n(3) The number of the tank used to fill the bottles or other containers;\n(4) The size of bottles or other containers and the number of cases or containers filled;\n(5) The serial number or date of fill marked on the cases or containers filled; and\n(6) The total volume of wine bottled or packed in liters or wine gallons.","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 24—WINE","Subpart O—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":"bd2e860a8a0b615c156c5d9d791ba110aa86cbc520a23bfd870b711a52a2dd73","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-24.310","next":"us/27-cfr-24.312"},"notice":"GroundRules: Original legal text. Not legal advice."}