Each proprietor that withdraws distilled spirits on determination of tax, but before payment of tax, must maintain a daily summary record of tax determinations. The summary record must show for each day on which tax determinations occur:

1. (a) The serial numbers of the records of tax determination, the total proof gallons rounded to the nearest tenth proof gallon on which tax was determined at each effective tax rate, and the total tax; or

2. (b) The serial numbers of the records of tax determination, the total tax for each record of tax determination, and the total tax.

   (26 U.S.C. 5207)