§ 19.306 - Entry.

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Following completion of the production gauge, a proprietor must make the appropriate entry for:

Deposit of the spirits on bonded premises for storage or processing;

Withdrawal of the spirits on determination of tax;

Withdrawal of the spirits free of tax;

Withdrawal of the spirits without payment of tax; or

Transfer of the spirits for redistillation.

A proprietor may use the production gauge as the entry gauge when spirits are:

Deposited for storage or processing at the same distilled spirits plant; or

Entered for redistillation at the same distilled spirits plant.

When spirits are entered for deposit at another distilled spirits plant or are entered for withdrawal or redistillation, the provisions subpart P of this part will apply.