# 19.604 Rebottling, relabeling, and reclosing records.(a) If a proprietor dumps spirits for rebottling, the proprietor must prepare in accordance with § 19.599 a bottling and packaging record that covers the rebottling operation.(b) If a proprietor relabels or recloses bottled products in accordance with § 19.363, the proprietor must maintain records of the operation that reflect the following:(1) The identity of the spirits relabeled or reclosed;(2) The date of the transaction;(3) The serial numbers of any cases involved; and(4) The total number of bottles.(26 U.S.C. 5207)