Amended 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c).
(a) Records of distilled spirits plant proprietors Every distilled spirits plant proprietor shall keep records in such form and manner as the Secretary shall by regulations prescribe of:
Amended 1976, 1977, 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 struck out provisions relating to the bottling of distilled spirits in bond and relating to the kind and quantity of distilled spirits returned to bonded premises and inserted provisions relating to the kind and quantity of distilled spirits returned to storage and relating to receipt, use, and balance on hand of all stamps required by law or regulations to be used by the Secretary.
- 1977 Pub. L. 95-176 Pub. L. 95–176, § 2(e)(2), (3), added par. (10) and redesignated former par. (10) as (11).
- 1976 Pub. L. 94—455 struck out “or his delegate” after “Secretary” wherever appearing.
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(1) The following production activities—
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(A) the receipt of materials intended for use in the production of distilled spirits, and the use thereof,
(B) the receipt and use of distilled spirits received for redistillation, and
(C) the kind and quantity of distilled spirits produced.
(2) The following storage activities—
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(A) the kind and quantity of distilled spirits, wines, and alcoholic ingredients entered into storage,
(B) the kind and quantity of distilled spirits, wines, and alcoholic ingredients removed, and the purpose for which removed, and
(C) the kind and quantity of distilled spirits returned to storage.
(3) The following denaturation activities—
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(A) the kind and quantity of denaturants received and used or otherwise disposed of,
(B) the kind and quantity of distilled spirits denatured, and
(C) the kind and quantity of denatured distilled spirits removed.
(4) The following processing activities—
Amended 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 454(c)(6), struck out subpar. (D) which required every distilled spirits plant proprietor to keep records in such form and manner as prescribed by the Secretary of the receipt, use, and balance on hand of all stamps required by law or regulations to be used by the proprietor.
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(A) all distilled spirits, wines, and alcoholic ingredients received or transferred,
(B) the kind and quantity of distilled spirits packaged or bottled, and
(C) the kind and quantity of distilled spirits removed from his premises.
(5) Such additional information with respect to activities described in paragraphs (1), (2), (3), and (4), and with respect to other activities, as may by regulations be required.
(b) Reports Every person required to keep records under subsection (a) shall render such reports covering his operations, at such times and in such form and manner and containing such information, as the Secretary shall by regulations prescribe.
Amended 1976, 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 redesignated subsec. (c) as (b) and struck out “or (b)” after “subsection (a)”. Former subsec. (b), relating to records of rectifiers and bottlers, was struck out.
- 1976 Pub. L. 94—455 struck out “or his delegate” after “Secretary” wherever appearing.
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(c) Preservation and inspection The records required by subsection (a) and a copy of each report required by subsection (b) shall be available for inspection by any internal revenue officer during business hours, and shall be preserved by the person required to keep such records and reports for such period as the Secretary shall by regulations prescribe.
Amended 1976, 1979, 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34 struck out “shall be kept on the premises where the operations covered by the record are carried on and” after “required by subsection (b)”.
- 1979 Pub. L. 96-39 Pub. L. 96–39 redesignated subsec. (d) as (c), struck out “and (b),” after “subsection (a)”, and substituted “subsection (b)” for “subsection (c)”. Former subsec. (c) redesignated (b).
- 1976 Pub. L. 94—455 struck out “or his delegate” after “Secretary” wherever appearing.
(d) Penalty For penalty and forfeiture for refusal or neglect to keep records required under this section, or for false entries therein, see sections 5603 and 5615(5).
Amended 1976, 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c).
- 1976 Pub. L. 94—455 struck out “or his delegate” after “Secretary” wherever appearing.