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Electronic Code of Federal Regulations

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e-CFR Data is current as of October 22, 2014

Title 27Chapter ISubchapter APart 24


TITLE 27—Alcohol, Tobacco Products and Firearms

CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER A—ALCOHOL

PART 24—WINE

rule

Subpart A—SCOPE

§24.1
General.
§24.2
Territorial extent.
§24.4
Related regulations.
rule

Subpart B—DEFINITIONS

§24.10
Meaning of terms.
rule

Subpart C—ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS

Authorities

§24.19
Delegations of the Administrator.
§24.20
Forms prescribed.
§24.21
Modified forms.
§24.22
Alternate method or procedure.
§24.25
Emergency variations from requirements.
§24.26
Authority to approve.
§24.27
Segregation of operations.
§24.28
Installation of meters, tanks, and other apparatus.
§24.29
Claims.
§24.30
Supervision.
§24.31
Submission of forms and reports.
§24.32
Records.
§24.35
Right of entry and examination.
§24.36
Instruments and measuring devices.
§24.37
Samples for the United States.

Facilities and Assistance

§24.40
Gauging and measuring.
§24.41
Office facilities.

Employer Identification Number

§24.45
Use on returns.
§24.46
Application.
§24.47
Execution of IRS Form SS-4.

Dealer Registration and Recordkeeping

§24.50
[Reserved]
§24.51
Definitions.
§24.52
Dealer registration.
§24.53
Amending the dealer registration.
§24.54
Dealer records.

Assessments

§24.60
General.
§24.61
Assessment of tax.
§24.62
Notice.

Claims

§24.65
Claims for wine or spirits lost or destroyed in bond.
§24.66
Claims on wine returned to bond.
§24.67
Other claims.
§24.68
Insurance coverage.
§24.69
Filing of claims.
§24.70
Claims for credit of tax.

Tax Exempt Wine

§24.75
Wine for personal or family use.
§24.76
Tax exempt cider.
§24.77
Experimental wine.

Formulas

§24.80
General.
§24.81
Filing of formulas.
§24.82
Samples.

Essences

§24.85
Essences.
§24.86
Essences produced on wine premises.
§24.87
Essences made elsewhere.

Conveyance of Wine or Spirits on Wine Premises

§24.90
Taxpaid products.
§24.91
Conveyance of untaxpaid wine or spirits.
§24.92
Products in customs custody.

Samples

§24.95
General.
§24.96
Use off premises.
§24.97
Use on premises.
rule

Subpart D—ESTABLISHMENT AND OPERATIONS

§24.100
General.

Premises and Operations

§24.101
Bonded wine premises.
§24.102
Premises established for taxpaid wine operations.
§24.103
Other operations.

Application

§24.105
General.
§24.106
Basic permit requirements.
§24.107
Designation as a bonded winery.
§24.108
Bonded wine warehouse application.
§24.109
Data for application.
§24.110
Organizational documents.
§24.111
Description of premises.
§24.112
Name of proprietor and trade names.
§24.113
Description of volatile fruit-flavor concentrate operations.
§24.114
Registry of stills.
§24.115
Registry number.
§24.116
Powers of attorney.
§24.117
Maintenance of application file.

Changes Subsequent to Original Establishment

§24.120
Amended application.
§24.121
Changes affecting permits.
§24.122
Change in name of proprietor or trade name.
§24.123
Change in stockholders.
§24.124
Change in corporate officers.
§24.125
Change in proprietorship.
§24.126
Change in proprietorship involving a bonded wine warehouse.
§24.127
Adoption of formulas.
§24.128
Continuing partnerships.
§24.129
Change in location.
§24.130
Change in volatile fruit-flavor concentrate operations.
§24.131
Change in building construction and use of premises.

Alternation

§24.135
Wine premises alternation.
§24.136
Procedure for alternating proprietors.
§24.137
Alternate use of the wine premises for customs purposes.

Permanent Discontinuance of Operations

§24.140
Notice.
§24.141
Bonded wine warehouse.

Bonds and Consents of Surety

§24.145
General requirements.
§24.146
Bonds.
§24.147
Operations bond or unit bond.
§24.148
Penal sums of bonds.
§24.149
Corporate surety.
§24.150
Powers of attorney.
§24.151
Deposit of collateral security.
§24.152
Consents of surety.
§24.153
Strengthening bonds.
§24.154
New or superseding bonds.
§24.155
Disapproval and appeal from disapproval.
§24.156
Termination of bonds.
§24.157
Application by surety for relief from bond.
§24.158
Extent of relief.
§24.159
Release of collateral security.
rule

Subpart E—CONSTRUCTION AND EQUIPMENT

§24.165
Premises.
§24.166
Buildings or rooms.
§24.167
Tanks.
§24.168
Identification of tanks.
§24.169
Pipelines.
§24.170
Measuring devices and testing instruments.
rule

Subpart F—PRODUCTION OF WINE

§24.175
General.
§24.176
Crushing and fermentation.
§24.177
Chaptalization (Brix adjustment).
§24.178
Amelioration.
§24.179
Sweetening.
§24.180
Use of concentrated and unconcentrated fruit juice.
§24.181
Use of sugar.
§24.182
Use of acid to correct natural deficiencies.
§24.183
Use of distillates containing aldehydes.
§24.184
Use of volatile fruit-flavor concentrate.
rule

Subpart G—PRODUCTION OF EFFERVESCENT WINE

§24.190
General.
§24.191
Segregation of operations.
§24.192
Process and materials.
§24.193
Conversion into still wine.
rule

Subpart H—PRODUCTION OF SPECIAL NATURAL WINE

§24.195
General.
§24.196
Formula required.
§24.197
Production by fermentation.
§24.198
Blending.
rule

Subpart I—PRODUCTION OF AGRICULTURAL WINE

§24.200
General.
§24.201
Formula required.
§24.202
Dried fruit.
§24.203
Honey wine.
§24.204
Other agricultural products.
rule

Subpart J—PRODUCTION OF OTHER THAN STANDARD WINE

§24.210
Classes of wine other than standard wine.
§24.211
Formula required.
§24.212
High fermentation wine.
§24.213
Heavy bodied blending wine.
§24.214
Spanish type blending sherry.
§24.215
Wine or wine products not for beverage use.
§24.216
Distilling material.
§24.217
Vinegar stock.
§24.218
Other wine.
rule

Subpart K—SPIRITS

§24.225
General.
§24.226
Receipt or transfer of spirits.
§24.227
Transfer of spirits by pipeline for immediate use.
§24.228
Transfer of spirits by pipeline to a spirits storage tank.
§24.229
Tank car and tank truck requirements.
§24.230
Examination of tank car or tank truck.
§24.231
Receipt of spirits in sealed bulk containers.
§24.232
Gauge of spirits.
§24.233
Addition of spirits to wine.
§24.234
Other use of spirits.
§24.235
Taxpayment or destruction of spirits.
§24.236
Losses of spirits.
§24.237
Spirits added to juice or concentrated fruit juice.
rule

Subpart L—STORAGE, TREATMENT AND FINISHING OF WINE

§24.240
General.
§24.241
Decolorizing juice or wine.
§24.242
Authority to use greater quantities of decolorizing material in juice or wine.
§24.243
Filtering aids.
§24.244
Use of acid to stabilize standard wine.
§24.245
Use of carbon dioxide in still wine.
§24.246
Materials authorized for the treatment of wine and juice.
§24.247
Materials authorized for the treatment of distilling material.
§24.248
Processes authorized for the treatment of wine, juice, and distilling material.
§24.249
Experimentation with new treating material or process.
§24.250
Application for use of new treating material or process.

Bottling, Packing, and Labeling of Wine

§24.255
Bottling or packing wine.
§24.256
Bottle aging wine.
§24.257
Labeling wine containers.
§24.258
Certificates of approval or exemption.
§24.259
Marks.
§24.260
Serial numbers or filling date.
rule

Subpart M—LOSSES OF WINE

§24.265
Losses by theft.
§24.266
Inventory losses.
§24.267
Losses in transit.
§24.268
Losses by fire or other casualty.
rule

Subpart N—REMOVAL, RETURN AND RECEIPT OF WINE

Taxpaid Removals

§24.270
Determination of tax.
§24.271
Payment of tax by return with remittance.
§24.272
Payment of tax by electronic fund transfer.
§24.273
Exception to filing semimonthly or quarterly tax returns.
§24.274
Failure to timely pay tax or file a return.
§24.275
Prepayment of tax.
§24.276
Prepayment of tax; proprietor in default.
§24.277
Date of mailing or delivering of returns.
§24.278
Tax credit for certain small domestic producers.
§24.279
Tax adjustments related to wine credit.

Transfer of Wine in Bond

§24.280
General.
§24.281
Consignor premises.
§24.282
Multiple transfers.
§24.283
Reconsignment.
§24.284
Consignee premises.

Removals Without Payment of Tax

§24.290
Removal of wine as distilling material.
§24.291
Removal of wine for vinegar production.
§24.292
Exported wine.
§24.293
Wine for Government use.
§24.294
Destruction of wine.

Return of Unmerchantable Wine to Bond

§24.295
Return of unmerchantable wine to bond.

Taxpaid Wine Operations

§24.296
Taxpaid wine operations.
rule

Subpart O—RECORDS AND REPORTS

§24.300
General.
§24.301
Bulk still wine record.
§24.302
Effervescent wine record.
§24.303
Formula wine record.
§24.304
Chaptalization (Brix adjustment) and amelioration record.
§24.305
Sweetening record.
§24.306
Distilling material or vinegar stock record.
§24.307
Nonbeverage wine record.
§24.308
Bottled or packed wine record.
§24.309
Transfer in bond record.
§24.310
Taxpaid removals from bond record.
§24.311
Taxpaid wine record.
§24.312
Unmerchantable wine returned to bond record.
§24.313
Inventory record.
§24.314
Label information record.
§24.315
Materials received and used record.
§24.316
Spirits record.
§24.317
Sugar record.
§24.318
Acid record.
§24.319
Carbon dioxide record.
§24.320
Chemical record.
§24.321
Decolorizing material record.
§24.322
Allied products record.
§24.323
Excise Tax Return form.


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