When a gauge record is required by this part, the proprietor must prepare the gauge record in a manner that shows:

The serial number of the gauge record, which must either:

Commence with “1” at the start of each calendar or fiscal year, or

Be a unique identifying number that is not repeated.

From the following, the applicable circumstances requiring the gauge—

Production gauge and entry for deposit in the storage or processing account at the distilled spirits plant where the spirits were produced;

Packaging of spirits or wine filled from a tank in the storage account at the same distilled spirits plant;

Transfer from the processing or storage account to the production account for redistillation;

Repackaging of spirits of 190° or more of proof; or

Gauge on return to bond in production or processing operations of spirits, denatured spirits, recovered spirits, recovered denatured spirits, articles, recovered articles, or spirits residues;

The date of the gauge;

Any related form or record (identification, serial number and date);

The kind of spirits or formula number for denatured spirits;

The proof of distillation (not required for denatured spirits, spirits for redistillation, or spirits of 190° or more of proof);

When containers are to be filled, the type and number of containers;

The age of the spirits;

The name and distilled spirits plant number of the producer or warehouseman; and

The following gauge data—

Package identification, tank number, volumetric or weight gauge details, proof, and wine gallons;

Cooperage identification (“C” for charred, “REC” for recharred, “P” for plain, “PAR” for paraffined, “G” for glued, or “R” for reused, and “PS” if a barrel has been steamed or water soaked before filling);

Entry proof for whiskey;

Proof gallons per filled package; and

Total proof gallons of spirits or wine gallons of denatured spirits, recovered denatured spirits, articles, spirits residues, or wine.