19.625—Shipping records for spirits and specially denatured spirits withdrawn free of tax.
(2)
Specially denatured spirits are withdrawn free of tax in accordance with §§ 19.424(d) and 19.427; and
(3)
Samples of specially denatured spirits in excess of five gallons are withdrawn in accordance with § 19.427(c) ;
(b) Form of record.
The shipping record referred to in paragraph (a) of this section may be any commercial document, such as an invoice or bill of lading, so long as it reflects the following information:
(10)
The total wine gallons (specially denatured spirits) or the total proof gallons (tax-free alcohol).
(c) Disposition of the shipping record.
The proprietor must forward a copy of the shipping record to the company that receives the spirits and must retain a copy for its files.