19.626—Records of distilled spirits shipped to manufacturers of nonbeverage products.
(a) General.
When a proprietor ships distilled spirits to a manufacturer of nonbeverage products, the proprietor must prepare a record of the shipment, forward the original to the consignee, and retain a copy.
(b) Form of record.
The record of shipment referred to in paragraph (a) of this section may consist of either the record of tax determination required by § 19.611 or any other document that contains the necessary information specified in paragraph (c) of this section.
(c) Required information.
The record of shipment required under this section must contain the following information: