(a) Each winery in this state shall keep records to establish the quantity of grapes, berries, fruits, or vegetables grown in this state which are purchased and used for the making of wine in this state.
(b) The records shall include weight receipts for fruits and vegetables, together with proof of purchase of the fruits and vegetables from Arkansas producers, a copy of which shall accompany requests for a tax subsidy payment. Proof of purchase shall consist of a copy of the sale weight receipt signed by the weighmaster, indicating the Arkansas grower's name and address from whom purchased. All weights shall be made upon scales inspected and certified by the Bureau of Standards of the State Plant Board.
(c) Wineries shall be allowed to submit weights from the past growing season, or for past years' growing seasons, preceding the sale of wine in order to allow for proper aging of the wine, with the exception of aged vintage year wines, in which case, a copy of the United States Bureau of Alcohol, Tobacco, Firearms and Explosives vintage control production form shall accompany the copy of the weight ticket for the year the vintage was harvested, following federal restrictions on fractional blend allowances.
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