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§ 24.311 - Taxpaid wine record.

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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:

Record of receipts. (1) The name and address of the person or wine premises from whom received;

The registry number (if any) of the wine premises from which received;

The date of receipt;

The kind of wine (class, type and, in the case of foreign wine, country of origin);

Alcohol content or tax class of the wine; and,

The volume of wine received in liters and gallons.

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;

The date of removal;

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

The volume of wine shipped in liters or gallons.

Record of cases or containers filled. (1) The date the cases or containers were filled;

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;

The number of the tank used to fill the bottles or other containers;

The size of bottles or other containers and the number of cases or containers filled;

The serial number or date of fill marked on the cases or containers filled; and

The total volume of wine bottled or packed in liters or wine gallons.

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§ 24.311 - Taxpaid wine record.