(a) For each shipment or other removal of fuel alcohol from the alcohol fuel plant premises, the consignor proprietor must prepare a commercial invoice, sales slip, or similar document that shows:

1. (1) The date of the withdrawal;
2. (2) The quantity of fuel alcohol removed;
3. (3) A description of the shipment that includes the number and size of containers, tank trucks, etc.; and
4. (4) The name and address of the consignee.

(b) The consignor proprietor must retain in its records a copy of the document described in paragraph (a) of this section.

(26 U.S.C. 5181)