(a)
If a proprietor dumps spirits for rebottling, the proprietor must prepare in accordance with § 19.599 a bottling and packaging record that covers the rebottling operation.
(b)
If a proprietor relabels or recloses bottled products in accordance with § 19.363, the proprietor must maintain records of the operation that reflect the following:
(1)
The identity of the spirits relabeled or reclosed;
(2)
The date of the transaction;
(3)
The serial numbers of any cases involved; and
(4)
The total number of bottles.
Code of Federal Regulations
(
26 U.S.C. 5207
)