StacksVerified U.S. regulatory reference

27 CFR §24.311

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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:
  1. (a)Record of receipts.
    1. (1)The name and address of the person or wine premises from whom received;
    2. (2)The registry number (if any) of the wine premises from which received;
    3. (3)The date of receipt;
    4. (4)The kind of wine (class, type and, in the case of foreign wine, country of origin);
    5. (5)Alcohol content or tax class of the wine; and,
    6. (6)The volume of wine received in liters and gallons.
  2. (b)Record of removals.
    1. (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;
    2. (2)The date of removal;
    3. (3)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
    4. (4)The volume of wine shipped in liters or gallons.
  3. (c)Record of cases or containers filled.
    1. (1)The date the cases or containers were filled;
    2. (2)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;
    3. (3)The number of the tank used to fill the bottles or other containers;
    4. (4)The size of bottles or other containers and the number of cases or containers filled;
    5. (5)The serial number or date of fill marked on the cases or containers filled; and
    6. (6)The total volume of wine bottled or packed in liters or wine gallons.