Regulations last checked for updates: Nov 23, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024
§ 19.596 - Processing records in general.

A proprietor who processes spirits must maintain daily records of transactions and operations in the processing account relating to:

(a) The manufacture of distilled spirits products;

(b) Finished products;

(c) The denaturation of spirits; and

(d) The manufacture of articles.

(26 U.S.C. 5207)