Transactions involving the bringing of liquors into the United States from the Virgin Islands by proprietors of distilled spirits plants in the United States qualified under the provisions of this chapter shall be recorded and reported in accordance with the regulations governing the operations of such premises in the United States. [T.D. 6478, 25 FR 6203, July 1, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975] Sec. 26.273a Transfer record.
The transfer record for Virgin Islands spirits prescribed in Sec. 26.301 shall show the:
(a) Date prepared;
(b) Serial number of the transfer record, beginning with ``1'' each January 1;
(c) Name of the proprietor and distilled spirits plant number to which consigned;
(d) Name and address of the consignor;
(e) Kind of spirits;
(f) Name of the producer;
(g) Age (in years, months and days) of the spirits;
(h) Proof of the spirits;
(i) Type and serial number of containers; and
(j) Proof gallons of spirits in the shipment. (Approved by the Office of Management and Budget under control number 1512-0250) (Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207)) [T.D. ATF-198, 50 FR 8554, Mar. 1, 1985. Redesignated and amended by T.D. ATF-459, 66 FR 38550, 38552, July 25, 2001] Sec. 26.273b Package gauge record.
When required in this part with respect to Virgin Islands spirits, a package gauge record shall be prepared to show:
(a) The date prepared;
(b) The related transaction record and its serial number;
(c) The producer, his name and address; and
(d) For each package, the:
(1) Package identification or serial number;
(2) Kind of spirits;
(3) Gross weight;
(4) Tare;
(5) Net weight;
(6) Proof gallons; and
(7) Proof. (Approved by the Office of Management and Budget under control number 1512-0250) [T.D. ATF-198, 50 FR 8554, Mar. 1, 1985]
Filing and Retention of Records and Reports