(1) Not less than the time prescribed by regulations before the removal of any spirits from a receiver, the distiller must give to the proper officer notice specifying the day and hour of the intended removal and the number of the receiver, if more than one.
(2) In pursuance of such notice the proper officer shall attend, and after he or she has taken an account of the contents of the receiver and unlocked the fastenings preventing removal of spirits, the whole contents of the receiver must be removed to the storage tank. However, such complete removal may be modified by any prescribed conditions imposed under section 15.
(3) From the time when the officer takes account of the contents of the receiver no other spirits or low-wines may be conveyed into the receiver until the whole of its contents, save as provided in subsection (2) hereof, have been removed therefrom, and the fastenings of the receiver have been again secured.
(4) The officer shall furnish to the distiller in the prescribed form the particulars of the account of spirits removed from the receiver to spirit store.