A proprietor who processes, mixes, or blends spirits in the processing account must maintain “dump/batch” records setting forth detailed information regarding the processing of the spirits. The dump/batch records must contain each of the following items of information that applies to the processing in question:

Serial number of the record or batch number;

Name and distilled spirits plant number of the producer;

Kind and age of the spirits used, together with a notation, if applicable, that the spirits—

Were treated with oak chips;

Contain added caramel;

Were imported; or

Are from Puerto Rico or the Virgin Islands;

Serial number of the tank or container to which ingredients are added for use;

Serial or identification number of the tank or container from which spirits are removed;

Quantity by ingredient of other alcoholic ingredients used, showing wine in wine gallons, the percentage of alcohol by volume and proof, and alcoholic flavoring materials in proof gallons;

Serial number of the source transaction record (for example, the record for spirits previously dumped);

Date of each transaction;

Quantity, by ingredient (other than water), of nonalcoholic ingredients used;

Formula number;

Quantity of ingredients used in the batch that have been previously dumped, reported on dump records, and held in tanks or containers;

Total quantity in proof gallons of all alcoholic ingredients used;

Identification of each record to which spirits are transferred;

Quantity of each lot transferred;

Date of each transfer;

Total quantity in proof gallons of the product transferred;

Batch gain or loss; and

For each batch to be tax determined in accordance with § 19.247, the effective tax rate.