(a) General. A processor that is authorized to denature spirits must maintain daily records of denaturation showing the following information:

1. (1) Spirits that are received for, and used in, denaturation;
2. (2) Spirits, denatured spirits, recovered denatured spirits, spirits residues, and articles that are redistilled in the processing account for denaturation;
3. (3) Kind and quantity of denaturants received and used in denaturation of spirits or otherwise disposed of;
4. (4) Conversion of denatured alcohol formulas in accordance with § 19.392;
5. (5) Denatured spirits produced, received, stored in tanks, filled into containers, removed, or otherwise disposed of;
6. (6) Recovered denatured spirits or recovered articles received, restored, or redenatured;
7. (7) Packages of denatured spirits filled, with a separate record for each formula number and filed in numerical order according to the serial number or lot identification number of the packages;
8. (8) Losses of denatured spirits; and
9. (9) Disposition of denatured spirits.

(b) Record of denaturation. Each time that a proprietor denatures spirits, the proprietor must prepare a record that shows the formula number, the tank in which denaturation takes place, the proof gallons of the spirits before denaturation, the quantity of each denaturant used (in gallons, or in pounds or ounces), and the wine gallons of denatured spirits produced.

(26 U.S.C. 5207)