(a) If a proprietor dumps spirits for rebottling, the proprietor must prepare in accordance with Sec. 19.599 a bottling and packaging record that covers the rebottling operation.
(b) If a proprietor relabels or recloses bottled products in accordance with Sec. 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. (26 U.S.C. 5207)
Denaturation and Article Manufacture Records