Source: https://www.ecfr.gov/cgi-bin/text-idx?mc=true&node=sg27.1.19_1392.sg49&rgn=div7
Timestamp: 2020-04-03 21:28:31
Document Index: 408242981

Matched Legal Cases: ['§19', '§19', '§19', '§19', 'art 20', '§19', '§19', '§19']

Rules for Restoration and Redenaturation, Inventories, and Manufacture of Articles; Records Required
§19.393 Restoration and redenaturation of recovered denatured spirits and recovered articles.
(a) Recovered denatured spirits and articles. A proprietor may receive recovered denatured spirits and recovered articles on bonded premises for restoration (including redistillation, if necessary), or redenaturation, or both, as provided in subpart Q of this part. However, the proprietor may not withdraw the spirits from bonded premises except for industrial use or after redenaturation.
(b) Spirits or articles retaining some denaturants. If recovered denatured spirits or recovered articles are to be redenatured and do not require the full amount of denaturants for redenaturation, the proprietor must make an entry to that effect in the record of denaturation required by §19.606(b).
§19.394 Inventory of denatured spirits.
A proprietor must take a physical inventory of all denatured spirits in the processing account at the close of each calendar quarter. The proprietor must record the results of that inventory as provided in subpart V of this part. TTB may require additional inventories at any time.
§19.395 Manufacture of articles.
A proprietor must manufacture, label, mark and dispose of articles in accordance with part 20 of this chapter.
(26 U.S.C. 5273)
§19.396 Required records.
(a) Records of denaturing operations. A proprietor who denatures spirits must maintain daily records of denaturing operations in accordance with §19.606.
(b) Records of manufacture of articles. A proprietor who manufactures articles must maintain daily records in accordance with §19.607.
(26 U.S.C. 5241)