prescribed in paragraph (a) of this section) contained in the packages already on deposit. Such average tax gallons per package shall be recorded on the deposit Form 236 and the adjusted total tax gallons shall be recorded on the Form 236 covering the shipment and on the Form 1621 covering the account.

(c) Upon receipt of packages transferred in bond for which a new seasonal account must be established, the total tax gallons of record as computed by the consignor and reported by him on the Form 236 shall be recorded on the Form 1621 covering the new account.

(d) When required to be established and recorded, the total tax gallons of record for all packages within a seasonal account or within a particular group within such seasonal account shall be calculated by (1) dividing the total original tax gallons of spirits contained in the packages within the account or group, as the case may be, by the number of packages within the account or group to establish the average content for all packages within the account or group and (2) multiplying such average content, rounded to the nearest one-tenth of a tax gallon, by the number of packages within the account or group, as applicable. For the purpose of 26 U.S.C. 5006(b), the most recently established average content of a package of spirits entered into bond before July 1, 1973, shall be deemed to be the original quantity entered into bond in that package, unless the actual quantity can be otherwise specifically established. Forms covering transactions occurring on and after July 1, 1973, involving packages filled prior to July 1, 1973, shall show the average content of the packages and, under "identification", shall show a lot identification constructed in accordance with the instructions in paragraph (a)(1) of § 201.513a.

Nothing in this section shall be construed to require the alteration of marks and brands placed on packages filled before July 1, 1973, to reflect any change in accounting specified herein.

[T.D. ATF-4, 38 FR 14351, May 31, 1973. Redesignated at 40 FR 16835, Apr. 15, 1975]

§ 201.629 Warehouse summary accounts.

(a) General. Each bonded warehouse proprietor shall keep current summary accounts of spirits entered into, withdrawn from, and remaining in his warehouse in accordance with the provisions of this section. Separate accounts shall be maintained for domestic spirits, imported spirits, Virgin Islands spirits, and Puerto Rican spirits, with such further separation into basic accounts as is required by paragraphs (b), (c), (d), and (e) of this section. Such basic accounts for imported spirits shall show the rate of duty paid on the spirits and such basic accounts for Virgin Islands and Puerto Rican spirits shall, if subject to rectification tax, show the rate of rectification tax.

(b) Basic accounts of spirits in packages and cases. Separate basic accounts for spirits in packages and for spirits in cases shall be maintained on Form 1621 for each producer (bonded warehouse proprietor in the case of blended rums or brandies and spirits of 190° or more of proof), by kind of spirits (class), and by season of production, showing the number of packages or cases, and the total tax gallons therein, deposited in, withdrawn from, and remaining in the warehouse. Basic accounts for spirits in packages which have been mingled under the provisions of 201.301 shall be separately maintained from basic accounts for spirits which have not been so mingled. Separate warehouse summary accounts shall also be maintained for spirits returned to bond, and further separated to identify the brand and standard export drawback rate of spirits returned to export storage facilities. The basic accounts shall be arranged as follows:

(1) For domestic spirits, other than blended rums or brandies and spirits of 190° or more of proof, alphabetically by States and numerically by the plant number of the producer (spirits produced under trade names, for the purpose of this record, shall be treated as being produced under the real name of the producer);

(2) For domestic blended rums or brandies and spirits of 190° or more of

proof, alphabetically by States and numerically by the plant number of the bonded warehouse proprietor who blended the rums or brandies or who filled the packages of spirits of 190° or more of proof, as the case may be;

(3) For imported spirits, alphabetically by States and numerically by the plant number of the bonded warehouse proprietor who received the spirits from customs custody; and

(4) For Virgin Islands or Puerto Rican spirits, alphabetically by the name of the producer in the Virgin Islands or in Puerto Rico.

(c) Basic accounts of spirits of less than 190 of proof in tanks. Separate basic accounts shall be maintained on Form 2323 or, in the case of blended rums or brandies, on Form 1685, of all spirits of less than 190° of proof in tanks (including tank cars, tank trucks, and similar vessels). Forms 2323 prepared as provided in §§ 201.291, 201.302 and 201.304 and Forms 1685 prepared as provided in §§ 201.291, 201.307, and 201.308 for the current month (including any Forms 2323 or 1685 prepared in a prior month that are current because of a lack of subsequent transactions) shall constitute the account prescribed by this paragraph: Provided, That other Forms 2323 and 1685 for noncurrent months shall be retained as provided in § 201.612.

(d) Basic accounts of spirits of 190° or more of proof in tanks. A basic account shall be maintained on Form 1621 for each kind of spirits (class) of 190° or more of proof stored in tanks (including tank cars, tank trucks, or similar vessels). The account shall show the total tax gallons deposited in, withdrawn from, and remaining in all tanks covered by such account.

(e) Summary of containers and kinds. The basic accounts maintained in accordance with paragraphs (b), (c), and (d) of this section shall, at the end of each month (or such lesser period as required by the regional regulatory administrator) be summarized to show, for each type of container, the total tax gallons deposited in, withdrawn from, and remaining in the warehouse by each kind (class) of spirits, and the total tax gallons deposited

in, withdrawn from, and remaining in the warehouse for all kinds (classes) of spirits. Such summaries shall be maintained on Form 1621, and shall include all losses (or gains) such as those disclosed by inventory or on emptying a tank (see § 201.311).

(Sec. 201, Pub. L. 85-859, 72 Stat. 1361, as amended (26 U.S.C. 5207))

[T.D. ATF-4, 38 FR 14352, May 31, 1973. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-46, 42 FR 44771, Sept. 6, 1977; T.D. ATF-51, 43 FR 24243, June 2, 1978]

§201.630 [Reserved]

§201.630a Records of liquor bottles.

Proprietors having facilities for bottling in bond or bottling premises shall keep records covering the receipt, use, and disposition of liquor bottles in such manner as to enable any ATF officer to verify and trace the receipt and disposition of such bottles.

(72 Stat. 1374; 26 U.S.C. 5301)

[T.D. 6954, 33 FR 6817, May 4, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975]

§201.630b Style of production and bonded storage records.

When the proprietor's copies of prescribed forms show the details required by §§ 201.619 and 201.622 to be recorded for transactions, such forms shall constitute the required records. When the proprietor's commercial records show the details required by §§ 201.619 and 201.622 to be recorded for transactions, and there is no prescribed form showing such details, such commercial records may constitute the required records.

[T.D. ATF-4, 38 FR 14352, May 31, 1972. Redesignated at 40 FR 16835, Apr. 15, 1975]

REPORTS

§ 201.631 Submission of transaction forms and reports.

(a) Transaction forms. Completed copies of transaction forms required by this part shall be submitted by the proprietor to the ATF officer and/or the regional regulatory administrator no later than the close of the business day next succeeding the date of the transaction, as provided by this part

and by instructions on the individual forms.

(b) Timely submission of operational notices. Where this part requires an advance copy of a notice to be submitted to an ATF officer before commencing an operation, such notice shall be submitted at such time to provide the officer sufficient opportunity to determine whether such operation should be conducted in his immediate presence.

(c) Reports. Monthly, quarterly, and semiannual reports required by this part shall be submitted by the proprietor to the ATF officer and/or the regional regulatory administrator in ac

cordance with the instructions on the form.

(72 Stat. 1361 (26 U.S.C. 5207))

[T.D. ATF-46, 42 FR 44771, Sept. 6, 1977, as amended by T.D. ATF-51, 43 FR 24243, June 2, 1978)

§201.632 [Reserved]

§201.633 Monthly reports.

Each proprietor shall, at the end of each month, report his operations on the forms prescribed below. Each report shall be prepared in triplicate. The original and one copy shall be filed as provided in § 201.631 and the remaining copy shall be retained by the proprietor.

§201.6338 Quarterly report of bottle strip stamps and distilled spirits stamps, Form 2260.

As of the close of business March 31, June 30, September 30, and December 31, of each year, each proprietor using strip stamps or distilled spirits stamps shall prepare Form 2260, in accordance with the instructions on the form. A separate report shall be prepared for each kind of stamp used. Copies of the completed report shall be filed as provided in the instructions on the form.

(72 Stat. 1361, 1395 (26 U.S.C. 5207, 5555)) [T.D. ATF-46, 42 FR 44771, Sept. 6, 1977]

§ 201.634 Semiannual reports.

(a) General. Semiannual reports required by this section shall be prepared in triplicate; the original and one copy shall be filed as provided in § 201.631, and the remaining copy retained by the proprietor.

(b) Form 332. As of the close of busi

ness June 30, and December 31, of each year, each proprietor of a bonded warehouse shall prepare, on Form 332, a statement by kind, season, and year of production, of spirits in his bonded warehouse. A separate Form 332 shall be prepared for spirits which have been mingled under § 201.301 and for spirits which have not been so mingled. Spirits of 190° or more of proof (on which a record of age is not kept) shall be reported as a single item on Form 332; however, the quantity of such domestic spirits and of such imported spirits shall be reported separately. Imported spirits of less than 190° of proof shall be reported on a separate line, appropriately identified as "Imported,” giving the total quantity of each kind of such imported spirits in the appropriate column on Form 332.

(c) Form 338. When required in writing by the regional regulatory administrator, each proprietor who, in connection with his plant, conducts wholesale liquor dealer operations, or

operates a taxpaid storeroom, on, contiguous to, adjacent to, or in the immediate vicinity of plant premises, or operates storage premises at another location from which distilled spirits are not sold at wholesale, shall prepare, on Form 338, as of the close of business June 30 and December 31, of each year, a report showing the total quantity of distilled spirits received and disposed of during the preceding 6-month period.

(72 Stat. 1361, 1395 (26 U.S.C. 5207, 5555)) [T.D. ATF-46, 42 FR 44771, Sept. 6, 1977, as amended by T.D. ATF-51, 43 FR 24243, June 2, 1978]

211.42 Application, Form 1479, for permit to use or recover.

211.428 Application, Form 4326, for limited industrial use and withdrawal permits. 211.43 Data for application, Forms 1474 and 1479.

211.43a Data for application, Form 4326. 211.44 Exceptions to application requirements.

INDUSTRIAL USE PERMIT

211.45 Conditions of permits. 211.46 Duration of permits.

211.47 Posting of permits.

211.48 Disapproval of application.

211.49 Correction of permits.

211.50 Suspension or revocation.

211.51 Rules of practice in permit proceed

ings.

211.52 Trade names.

211.53 Organizational documents.

211.54 Powers of attorney.

CHANGES AFTER ORIGINAL QUALIFICATION

211.55 Changes affecting applications and permits.

211.56 Automatic termination of permits. 211.57 Change in name of permittee.

211.58 Change in trade name.

211.59 Change in location.

211.60 Adoption of documents by a fiduciary.

211.61 Change in proprietorship.

211.62 Adoption of formulas and processes, Forms 1479-A.

211.63 Continuing partnerships.

REGISTRY OF STILLS

211.64 Registry of stills.

PERMANENT DISCONTINUANCE OF BUSINESS 211.65 Notice of permanent discontinu

ance.

Subpart E-Bonds and Consents of Surety

211.71 Dealer's bond, Form 1475. 211.72 User's bond, Form 1480. 211.73 Corporate surety.

211.73a Filing of powers of attorney.

211.73b Execution of powers of attorney.