A proprietor who processes, mixes, or blends spirits in the processing account must maintain “dump/batch” records setting forth detailed information regarding the processing of the spirits. The dump/batch records must contain each of the following items of information that applies to the processing in question:

1. (a) Serial number of the record or batch number;
2. (b) Name and distilled spirits plant number of the producer;

3. (c) Kind and age of the spirits used, together with a notation, if applicable, that the spirits—

   1. (1) Were treated with oak chips;
   2. (2) Contain added caramel;
   3. (3) Were imported; or
   4. (4) Are from Puerto Rico or the Virgin Islands;
4. (d) Serial number of the tank or container to which ingredients are added for use;
5. (e) Serial or identification number of the tank or container from which spirits are removed;
6. (f) Quantity by ingredient of other alcoholic ingredients used, showing wine in wine gallons, the percentage of alcohol by volume and proof, and alcoholic flavoring materials in proof gallons;
7. (g) Serial number of the source transaction record (for example, the record for spirits previously dumped);
8. (h) Date of each transaction;
9. (i) Quantity, by ingredient (other than water), of nonalcoholic ingredients used;
10. (j) Formula number;
11. (k) Quantity of ingredients used in the batch that have been previously dumped, reported on dump records, and held in tanks or containers;
12. (l) Total quantity in proof gallons of all alcoholic ingredients used;
13. (m) Identification of each record to which spirits are transferred;
14. (n) Quantity of each lot transferred;
15. (o) Date of each transfer;
16. (p) Total quantity in proof gallons of the product transferred;
17. (q) Batch gain or loss; and

18. (r) For each batch to be tax determined in accordance with § 19.247, the effective tax rate.

    (26 U.S.C. 5207)