About GPO   |   Newsroom/Media   |   Congressional Relations   |   Inspector General   |   Careers   |   Contact   |   askGPO   |   Help  
 
Home   |   Customers   |   Vendors   |   Libraries  

The Electronic Code of Federal Regulations (e-CFR) is a regularly updated, unofficial editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Printing Office.

Parallel Table of Authorities and Rules for the Code of Federal Regulations and the United States Code
Text | PDF

Find, review, and submit comments on Federal rules that are open for comment and published in the Federal Register using Regulations.gov.

Purchase individual CFR titles from the U.S. Government Online Bookstore.

Find issues of the CFR (including issues prior to 1996) at a local Federal depository library.

[2]
 
 

Electronic Code of Federal Regulations

blue pill

e-CFR Data is current as of July 21, 2014

TITLE 27—Alcohol, Tobacco Products and Firearms

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

SUBCHAPTER A—ALCOHOL

PART 25—BEER

rule

Subpart A—SCOPE OF REGULATIONS

§25.1
Production and removal of beer.
§25.2
Territorial extent.
§25.3
Forms prescribed.
§25.4
Related regulations.
§25.5
OMB control numbers assigned under the Paperwork Reduction Act.
§25.6
Delegations of the Administrator.
rule

Subpart B—DEFINITIONS

§25.11
Meaning of terms.

Standards for Beer

§25.15
Materials for the production of beer.
rule

Subpart C—LOCATION AND USE OF BREWERY

§25.21
Restrictions on location.
§25.22
Continuity of brewery.
§25.23
Restrictions on use.
§25.24
Storage of beer.
§25.25
Operation of a tavern on brewery premises.
rule

Subpart D—CONSTRUCTION AND EQUIPMENT

Construction

§25.31
Brewery buildings.

Equipment

§25.35
Tanks.
§25.36
Empty container storage.
rule

Subpart E—MEASUREMENT OF BEER

§25.41
Measuring system required.
§25.42
Testing of measuring devices.
rule

Subpart F—MISCELLANEOUS PROVISIONS

§25.51
Right of Entry and Examination.
§25.52
Variations from requirements.

Samples

§25.53
Submissions of samples of fermented products.

Formulas

§25.55
Formulas for fermented products.
§25.56
Filing of formulas.
§25.57
Formula information.
§25.58
New and superseding formulas.
rule

Subpart G—QUALIFICATION OF A BREWERY

Original Qualification

§25.61
General requirements for notice.
§25.62
Data for notice.
§25.63
Notice of registration.
§25.64
Maintenance of notice file.
§25.65
Power of attorney.
§25.66
Organizational documents.
§25.67
[Reserved]
§25.68
Description of brewery.

Changes After Original Qualification

§25.71
Amended or superseding notices.
§25.72
Change in proprietorship.
§25.73
Change in partnership.
§25.74
Change in stockholders.
§25.75
Change in officers and directors.
§25.76
[Reserved]
§25.77
Change in location.
§25.78
Change in premises.

Alternation of Operations

§25.81
Alternation of brewery and bonded or taxpaid wine premises.

Discontinuance of Business

§25.85
Notice of permanent discontinuance.
rule

Subpart H—BONDS AND CONSENTS OF SURETY

§25.91
Requirement for bond.
§25.92
Consent of surety.
§25.93
Penal sum of bond.
§25.94
Strengthening bonds.
§25.95
New bond.
§25.96
Superseding bond.
§25.97
Continuation certificate.
§25.98
Surety or security.
§25.99
Filing powers of attorney.

Disapproval or Termination of Bonds or Consents of Surety

§25.101
Disapproval of bonds or consents of surety.
§25.102
Termination of surety's liability.
§25.103
Notice by surety for relief from liability under bond.
§25.104
Termination of bonds.
§25.105
Release of collateral security.
rule

Subpart I—DEALER REGISTRATION AND RECORDKEEPING

§25.111
Definitions.
§25.112
Dealer registration.
§25.113
Amending the dealer registration.
§25.114
Dealer records.
rule

Subpart J—MARKS, BRANDS, AND LABELS

§25.141
Barrels and kegs.
§25.142
Bottles.
§25.143
Cases.
§25.144
Rebranding barrels and kegs.
§25.145
Tanks, vehicles, and vessels.
rule

Subpart K—TAX ON BEER

Liability for Tax

§25.151
Rate of tax.
§25.152
Reduced rate of tax for certain brewers.
§25.153
Persons liable for tax.

Determination of Tax

§25.155
Types of containers.
§25.156
Determination of tax on keg beer.
§25.157
Determination of tax on bottled beer.
§25.158
Tax computation for bottled beer.
§25.159
Time of tax determination and payment; offsets.
§25.160
Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.

Preparation and Remittance of Tax Returns

§25.163
Method of tax payment.
§25.164
Quarterly and semimonthly returns.
§25.164a
Special September rule for taxes due by semimonthly return.
§25.165
Payment of tax by electronic fund transfer.
§25.166
Payment of reduced rate of tax.
§25.167
Notice of brewer to pay reduced rate of tax.
§25.168
Employer identification number.
§25.169
Application for employer identification number.

Prepayment of Tax

§25.173
Brewer in default.
§25.174
Bond not sufficient.
§25.175
Prepayment of tax.

Failure To Pay Tax

§25.177
Evasion of or failure to pay tax; failure to file a tax return.
rule

Subpart L—REMOVALS WITHOUT PAYMENT OF TAX

Transfer to Another Brewery of Same Ownership

§25.181
Eligibility.
§25.182
Kinds of containers.
§25.183
Determination of quantity transferred.
§25.184
Losses in transit.
§25.185
Mingling.
§25.186
Record of beer transferred.

Removal of Beer Unfit for Beverage Use

§25.191
General.
§25.192
Removal of sour or damaged beer.

Removals for Analysis, Research, Development or Testing

§25.195
Removals for analysis.
§25.196
Removals for research, development or testing.

Removal of Beer to a Contiguous Distilled Spirits Plant

§25.201
Removal by pipeline.

Exportation

§25.203
Exportation without payment of tax.

Beer For Personal or Family Use

§25.205
Production.
§25.206
Removal of beer.
§25.207
Removal from brewery for personal or family use.
rule

Subpart M—BEER RETURNED TO BREWERY

§25.211
Beer returned to brewery.
§25.212
Beer returned to brewery from which removed.
§25.213
Beer returned to brewery other than that from which removed.
rule

Subpart N—VOLUNTARY DESTRUCTION

§25.221
Voluntary destruction of beer.
§25.222
Notice of brewer.
§25.223
Destruction of beer off brewery premises.
§25.224
Refund or adjustment of tax.
§25.225
Destruction of taxpaid beer which was never removed from brewery premises.
rule

Subpart O—BEER PURCHASED FROM ANOTHER BREWER

§25.231
Finished beer.
§25.232
Basic permit.
rule

Subpart P—CEREAL BEVERAGE

§25.241
Production.
§25.242
Markings.
rule

Subpart Q—REMOVAL OF BREWER'S YEAST AND OTHER ARTICLES

§25.251
Authorized removals.
§25.252
Records.
rule

Subpart R—BEER CONCENTRATE

§25.261
General.
§25.262
Restrictions and conditions on processes of concentration and reconstitution.
§25.263
Production of concentrate and reconstitution of beer.
§25.264
Transfer between breweries.
rule

Subpart S—PILOT BREWING PLANTS

§25.271
General.
§25.272
Application.
§25.273
Action on application.
§25.274
Bond.
§25.275
[Reserved]
§25.276
Operations and records.
§25.277
Discontinuance of operations.
rule

Subpart T—REFUND OR ADJUSTMENT OF TAX OR RELIEF FROM LIABILITY

§25.281
General.
§25.282
Beer lost by fire, theft, casualty, or act of God.
§25.283
Claims for refund of tax.
§25.284
Adjustment of tax.
§25.285
Refund of beer tax excessively paid.
§25.286
Claims for remission of tax on beer lost in transit between breweries.
rule

Subpart U—RECORDS AND REPORTS

§25.291
Records.
§25.292
Daily records of operations.
§25.293
Record of ballings and alcohol content.
§25.294
Inventories.
§25.295
Record of unsalable beer.
§25.296
Record of beer concentrate.
§25.297
Brewer's Report of Operations, Form 5130.9.
§25.298
Excise tax return, Form 5000.24.
§25.299
Execution under penalties of perjury.
§25.300
Retention and preservation of records.
§25.301
Photographic copies of records.


For questions or comments regarding e-CFR editorial content, features, or design, email ecfr@nara.gov.
For questions concerning e-CFR programming and delivery issues, email webteam@gpo.gov.