27 CFR §19.598
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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:
- (a)Serial number of the record or batch number;
- (b)Name and distilled spirits plant number of the producer;
- (c)Kind and age of the spirits used, together with a notation, if applicable, that the spirits—
- (d)Serial number of the tank or container to which ingredients are added for use;
- (e)Serial or identification number of the tank or container from which spirits are removed;
- (f)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;
- (g)Serial number of the source transaction record (for example, the record for spirits previously dumped);
- (h)Date of each transaction;
- (i)Quantity, by ingredient (other than water), of nonalcoholic ingredients used;
- (j)Formula number;
- (k)Quantity of ingredients used in the batch that have been previously dumped, reported on dump records, and held in tanks or containers;
- (l)Total quantity in proof gallons of all alcoholic ingredients used;
- (m)Identification of each record to which spirits are transferred;
- (n)Quantity of each lot transferred;
- (o)Date of each transfer;
- (p)Total quantity in proof gallons of the product transferred;
- (q)Batch gain or loss; and
- (r)For each batch to be tax determined in accordance with § 19.247, the effective tax rate.