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the Director on Form 1678 prior to or at the time of manufacture, or (2) formulas prescribed by the United States Pharmacopoeia, the National Formulary, or the Homeopathic Pharmacopoeia of the United States. (For incorporations by reference, see § 197.3.)

(e) That the data submitted in support of the claim are correct.

[20 FR 3430, May 17, 1955, as amended by T.D. 6385, 24 FR 4789, June 12, 1959; T.D. 6670, 28 FR 9672, Sept. 4, 1963; T.D. 7130, 36 FR 12854, July 8, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-42, 42 FR 8370, Feb. 10, 1977; T.D. ATF-92, 46 FR 46917, Sept. 23, 1981]

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§ 197.112 Distilled spirits received in tank cars or tank trucks.

Each claim covering distilled spirits received in tank cars or tank trucks shall be accompanied by a statement showing in respect of each shipment received: The date of receipt; the name and address of the vendor; the number or other identification mark of the tank car or tank truck; the name of the producer or warehouseman, and the kind, quantity, and proof of the spirits. If the tank car or tank truck is received without a distilled spirits stamp affixed or without being marked with the word "TAXPAID," the vendee shall note the fact on the bill of lading and immediately notify the regional director (compliance). (When the tank car or tank truck is emptied, any distilled spirits stamps or marks in lieu of distilled spirits stamps

(i.e., the word "TAXPAID") shall be obliterated.)

(Approved by the Office of Management and Budget under control number 15120378)

(26 U.S.C. 7805 (68 Stat. 917, as amended); 27 U.S.C. 205 (49 Stat. 981, as amended)) [T.D. ATF-198, 50 FR 8543, Mar. 1, 1985]

EFFECTIVE DATE NOTE: At 50 FR 8543, Mar. 1, 1985, § 197.112 was revised, effective June 1, 1985. For the convenience of the user the superseded text is set forth below:

§ 197.112 Distilled spirits received in tank cars or tank trucks.

Each claim covering distilled spirits received in tank cars or tank trucks shall be accompanied by a statement showing in respect of each shipment received: The date or receipt; the name and address of the vendor; the number or other identification mark of the tank car or tank truck; the serial number of the distilled spirits stamp and the date it was affixed to the tank car or tank truck; the name of the producer, blender, or warehouseman, and the kind, quantity, and proof of the spirits. If the tank car or tank truck is received without the stamp affixed, the vendee shall note the fact on the bill of lading and immediately notify the regional director (compliance). (The distilled spirits stamp shall be completely destroyed when the distilled spirits have been removed from the tank car or tank truck.)

(Approved by the Office of Management and Budget under control number 15120378)

[T.D. ATF-62, 44 FR 71695, Dec. 11, 1979, as amended by T.D. ATF-172, 49 FR 14942, Apr. 16, 1984]

§ 197.113 Distilled spirits received in barrels, drums, or other portable contain

ers.

Each claim covering distilled spirits received in barrels, drums, or other portable containers shall be accompanied by a statement showing: the date of receipt; the name and address of the vendor; the serial number, if any, of the container; the name of the producer or warehouseman as shown on the commercial invoice provided for in § 197.130b; and the kind, quantity, and proof of the spirits. (When the container is emptied, any distilled spirits stamp or mark in lieu of a distilled spirits stamp (i.e., the word "TAXPAID") shall be obliterated.)

(Approved by the Office of Management and Budget under control number 15120379)

(26 U.S.C. 7805 (68A Stat. 917, as ameded); 27 U.S.C. 205 (49 Stat. 981, as amended)) [T.D. ATF-198, 50 FR 8543, Mar. 1, 1985]

EFFECTIVE DATE NOTE: At 50 FR 8543, Mar. 1, 1985, § 197.113 was revised, effective June 1, 1985. For the convenience of the user the superseded text is set forth below:

§ 197.113 Distilled spirits received in barrels, drums, or other portable containers.

Each claim covering distilled spirits received in barrels, drums, or other portable containers bearing distilled spirits stamps shall be accompanied by a statement showing: the date of receipt; the name and address of the vendor; the kind and serial number of the stamp affixed to the container and the date the stamp was issued or affixed as stated on the stamp; the serial number, if any, of the container; the name of the producer, blender, or warehouseman as shown on the commercial invoice provided for in § 197.130b; and the kind, quantity, and proof of the spirits. (When the container is emptied, the stamp shall be completely destroyed.)

[T.D. ATF-62, 44 FR 71695, Dec. 11, 1979]

§ 197.114 Distilled spirits received in bottles.

Each claim covering distilled spirits received in bottles will be accompanied by a statement showing: the date of receipt; the name and address of the vendor; the name of the bottler; and the kind, quantity, and proof of the spirits.

[T.D. 7130, 36 FR 12854, July 8, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975]

§ 197.115 Use of distilled spirits.

Each claim covering the use of distilled spirits in the manufacture of nonbeverage products shall be accompanied by a statement showing the name, description, and formula number, if any, of each nonbeverage product in the manufacture of which distilled spirits were used, the alcoholic content by volume of each product, the number of proof gallons and kind of distilled spirits used in the manufacture, and the quantity produced. If a rectified product containing alcoholic ingredients (other than spirits) on which the tax was paid or determined prior to January 1, 1980, was used as an ingredient in the manufacture of a

nonbeverage product, the statement shall show, as to such ingredient, the proof gallon content eligible for drawback and the proof gallon content ineligible for drawback.

[T.D. ATF-62, 44 FR 71695, Dec. 11, 1979]

§ 197.116 Distilled spirits account.

Each claim will be accompanied by a statement showing in proof gallons the quantity of all distilled spirits on hand at the beginning of the period, quantity in process beginning of the period, quantity received during the period, quantity used during the period in the manufacture of nonbeverage products subject to drawback, quantity used in the manufacture of intermediate products, quantity otherwise used not subject to drawback, quantity in process at the end of the period, and the quantity remaining on hand at the end of the period. Distilled spirits in process will include distilled spirits represented in unfinished nonbeverage products, mixtures, menstruums, etc. Any discrepancy between the amount of distilled spirits on hand at the end of the period as disclosed by actual inventory and the amount shown by the manufacturer's records must be reported in the summary with an explanation of the cause thereof.

§ 197.117 Account of distilled spirits recovered in the manufacture of products eligible for drawback.

Each claim will be accompanied by a summary statement showing in proof gallons the quantity of all recovered distilled spirits on hand at the beginning of the period, quantity in process beginning of the period, quantity recovered during the period, quantity used not subject to drawback, quantity in process at the end of the period, and the quantity remaining on hand at the end of the period. Any discrepancy between the amount of recovered distilled spirits on hand at the end of the period as disclosed by actual inventory and the amount shown by the manufacturer's records must be reported in the summary with an explanation of the cause thereof. Distilled spirits recovered from dregs or marc of percolation or extraction of products eligible for drawback may be reused

only in the manufacture of nonbeverage products. Such recovered distilled spirits are not eligible for drawback and shall not be used in the manufacture of intermediate products. (For additional provisions respecting the recovery of distilled spirits and the records of the recoveries, see Part 170, Subpart U, of this chapter.)

(Sec. 201, Pub. L. 85-859, 72 Stat. 1330, as amended (26 U.S.C. 7025))

[T.D. 6385, 24 FR 4789, June 12, 1959, as amended by T.D. 6549, 26 FR 1489, Feb. 22, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55845, Sept. 28, 1979]

§ 197.118 Account of distilled spirits recovered in the manufacture of intermediate products.

Each claim will be accompanied by a summary statement showing in proof gallons the quantity of all recovered distilled spirits on hand at the beginning of the period, quantity in process beginning of the period, quantity recovered during the period, quantity used during the period in the manufacture of nonbeverage products subject to drawback, quantity otherwise used, and the quantity remaining on hand at the end of the period. Any discrepancy between the amount of recovered distilled spirits on hand at the end of the period as disclosed by actual inventory and the amount shown by the manufacturer's record must be reported in the summary with an explanation of the cause thereof. Any distilled spirits recovered from the dregs or marc of percolation, or extraction of intermediate products are eligible for drawback of tax only when used in the manufacture of a nonbeverage product.

[T.D. 6670, 28 FR 9672, Sept. 4, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975]

§ 197.119 Account of intermediate products.

Each claim will be accompanied by a statement showing the quantity in wine gallons of each intermediate product and the quantity of distilled spirits (proof gallons) used therein on hand at the beginning of the period, produced during the period, and on hand at the end of the period, and showing the quantity in wine gallons

of each intermediate product and the quantity of the distilled spirits contained therein (proof gallons) used during the period in eligible products, used during the period in other intermediate products, and otherwise disposed of during the period. Any discrepancy between the amount of intermediate products on hand at the end of the period as disclosed by actual inventory and the amount shown by the manufacturer's records must be reported in the statement with an explanation of the cause thereof. Only the distilled spirits remaining in an intermediate product at the time of its use in the manufacture of an approved nonbeverage product, are eligible for drawback.

Subpart H-Records

§ 197.130 Nature of records.

Every person intending to claim drawback on distilled spirits used in the manufacture or production of nonbeverage products must keep a permanent record showing the following data:

(a) The quantity, proof, and kind of distilled spirits received.

(b) Name and address of the person from whom the spirits were received.

(c) Kind and serial or package identification number of container (such as tank car, drum, case of bottles.)

(d) Date on which received.

(e) Number of proof gallons and kind of distilled spirits used in the manufacture of each product, and the date of use. (The record of rectified distilled spirits products which were taxpaid or tax-determined at the premises of a distilled spirits plant prior to January 1, 1980, and contain spirits not fully taxpaid (or tax-determined) at the distilled spirits rate shall also show the percent of spirits fully taxpaid at the distilled spirits rate and the percent of spirits not so taxpaid.)

(f) Name of each product in the manufacture of which distilled spirits were used.

(g) Quantity of each product produced and the alcohol content thereof. (h) Name and address of the purchaser.

(i) Quantity of each product sold to each purchaser.

(j) Date of sale of product to each purchaser.

(Approved by the Office of Management and Budget under control number 15120379)

[20 FR 3430, May 17, 1955, as amended by T.D. 6549, 26 FR 1489, Feb. 22, 1961; T.D. 6670, 28 FR 9672, Sept. 4, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-62, 44 FR 71695, Dec. 11, 1979; T.D. ATF-172, 49 FR 14942, Apr. 16, 1984; T.D. ATF-198, 50 FR 8543, Mar. 1, 1985]

EFFECTIVE DATE NOTE: At 50 FR 8543, Mar. 1, 1985, 197.130(c) was revised, effective June 1, 1985. For the convenience of the user the superseded text is set forth below: § 197.130 Nature of records.

(c) Kind and serial number of container (such as tank car, drum, case of bottles) and the kind and serial number, if any, of the stamp or alternative device affixed to the container.

§ 197.130a Distilled spirits received and used.

(a) Receipts. Each manufacturer shall, at the time of receipt, determine, preferably by weight, and record in his permanent records, the exact quantity of distilled spirits received: Provided, That if the spirits are received in a tank car or tank truck and the result of the manufacturer's gauge of the spirits is within 0.2 percent of the quantity reported on the invoice covering the tax-determination of the spirits, the quantity reported on the invoice may be recorded in the manufacturer's permanent records as the quantity received. However, the receiving gauge shall be noted on the record of receipt. Losses in transit, other than those attributable to variations in gauge not exceeding the 0.2 percent limitation as provided in this paragraph, shall be determined but shall not be recorded in the manufacturer's permanent records as distilled spirits received.

(b) Use. Each manufacturer shall accurately determine, by weight or volume, the quantity of all distilled

spirits used and enter the quantity in the permanent records. Where the quantity used is determined by volume, adjustments shall be made if the temperature of the spirits is above or below 60 degrees Fahrenheit. A table for correction of volume of spirituous liquors to 60 degrees Fahrenheit, Table 7 of the "Gauging Manual," is available. See Subpart E of Part 30 of this chapter and § 30.67. Losses after receipt, due to leakage, spillage, evaporation, or other causes shall be accurately recorded in the manufacturer's permanent records at the time the losses are determined. (Approved by the Office of Management and Budget under control number 15120379)

[T.D. ATF-62, 44 FR 71696, Dec. 11, 1979, as amended by T.D. ATF-92, 46 FR 46917, Sept. 23, 1981; T.D. ATF-172, 49 FR 14942, Apr. 16, 1984; T.D. ATF-198, 50 FR 8543, Mar. 1, 1985]

EFFECTIVE DATE NOTE: At 50 FR 8543, Mar. 1, 1985, § 197.130a(b) was amended by replacing the references to "Part 13 of this chapter and § 13.67" with "Part 30 of this chapter and § 30.67", effective June 1, 1985.

§ 197.130b Evidence of tax payment of distilled spirits.

(a) Domestic spirits. All shipments of spirits made from a distilled spirits plant shall be supported by the vendor's commercial invoice which must bear a certification as to tax payment by the person who paid the tax, and include the following information:

(1) The name and address of vendor; (2) The registry number of the distilled spirits plant from which the spirits were withdrawn on determination of tax;

(3) The number of the applicable invoice;

(4) The name of the producer, blender, or warehouseman of the spirits; (5) The serial or package identification number of the container; and

(6) The kind of spirits, proof, and proof gallons in the container.

(b) Imported spirits. Evidence of tax payment of imported distilled spirits (such as Customs Forms 7501 and 7505 receipted to indicate payment of tax) shall be secured from the importer and retained by the manufacturer as evidence of tax payment to support in

formation required to be furnished in supporting data filed with a claim.

(Approved by the Office of Management and Budget under control number 15120379)

[T.D. ATF-42, 42 FR 8370, Feb. 10, 1977, as amended by T.D. ATF-62, 44 FR 71696, Dec. 11, 1979; T.D. ATF-172, 49 FR 14942, Apr. 16, 1984; T.D. ATF-198, 50 FR 8543, Mar. 1, 1985]

EFFECTIVE DATE NOTE: At 50 FR 8543, Mar. 1, 1985, § 197.130b(a) (5) and (6), were revised, and (a)(7) was removed, effective June 1, 1985. For the convenience of the user the superseded text is set forth below:

§ 197.130b Evidence of tax payment of distilled spirits.

(5) The serial number of the container; (6) The serial number and date of the distilled spirits stamp; and

(7) The kind of spirits, proof, and proof gallons in the container.

§ 197.131 Exception.

The manufacturer need not keep the records required by § 197.130 (h), (i), and (j) where the nonbeverage product contains less than 3 percent of distilled spirits by volume, nor shall such records be required where nonbeverage products are sold by the producer direct to the consumer in retail quantities. The regional director (compliance) may at any time require the

keeping of such records upon at least 5 days' notice to the taxpayer.

§ 197.132 Form of record.

No particular form of record is prescribed, but the data required to be shown shall be readily ascertainable from the records kept by the manufacturer. Such records shall be kept complete and current at all times, and shall be retained by the manufacturer on the place covered by the special-tax stamp, and shall be open to inspection by ATF officers during regular business hours.

[20 FR 3430, May 17, 1955, as amended by T.D. 6549, 26 FR 1489, Feb. 22, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]

§ 197.133 Retention of records.

Each manufacturer shall retain for a period of not less than 2 years all records required by this part, all commercial invoices or shipping documents, and all bills of lading received evidencing receipt and tax determination of the spirits. In addition, a copy of each approved formula returned to the manufacturer shall be retained for not less than 2 years from the date he files his last claim for drawback under the formula. The records, forms and formulas shall be readily available during the manufacturer's regular business hours for examination and taking abstracts by ATF officers. [T.D. ATF-62, 44 FR 71696, Dec. 11, 1979]

PARTS 198-199—[RESERVED]

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