# 19.749 Samples.The following rules apply to the testing and analysis of samples of spirits and fuel alcohol for purposes of this subpart:(a) A proprietor may take samples of spirits and fuel alcohol for on-site testing and analysis at the proprietor's alcohol fuel plant;(b) A proprietor may not remove samples of spirits from the premises of the alcohol fuel plant for testing and analysis;(c) A proprietor may remove samples of fuel alcohol from the premises of the alcohol fuel plant for testing and analysis at a qualified laboratory;(d) A proprietor of an alcohol fuel plant must account for all samples in the record required by § 19.718(b)(4); and(e) A proprietor of an alcohol fuel plant must indicate on each container that the spirits or fuel alcohol inside is a sample.(26 U.S.C. 5181)