A proprietor who produces beverage formula wine shall maintain records showing by transaction date the details of production. The formula wine record will contain the following:

1. (a) A number for each lot produced;
2. (b) The approved formula number for each lot;
3. (c) The volume of wine used in the production;
4. (d) The volume produced and the gain or loss resulting from the production of each lot as determined by comparing the volume finished with the volume used (report the total loss or gain on the TTB F 5120.17 for the period in question);
5. (e) An explanation of any unusual loss or gain;
6. (f) The production of essences showing the formula number, quantities of spirits and herbs used, and the amount produced;
7. (g) The quantity of essences purchased, and the use, transfer or other disposition of essences produced or purchased; and

8. (h) A record of the receipt and use or other disposition of all herbs, aromatics, essences, extracts, or other flavoring materials used in the production of formula wine.

   (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended (26 U.S.C. 5367))

   (Approved by the Office of Management and Budget under control numbers 1512-0059, 1512-0216 and 1512-0298)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-338, 58 FR 19065, Apr. 12, 1993]