(a)
For each shipment or other removal of fuel alcohol from the alcohol fuel plant premises, the consignor proprietor must prepare a commercial invoice, sales slip, or similar document that shows:
(1)
The date of the withdrawal;
(2)
The quantity of fuel alcohol removed;
(3)
A description of the shipment that includes the number and size of containers, tank trucks, etc.; and
(4)
The name and address of the consignee.
(b)
The consignor proprietor must retain in its records a copy of the document described in paragraph (a) of this section.
Code of Federal Regulations
(
26 U.S.C. 5181
)