e-CFR data is current as of July 6, 2020
TITLE 27—Alcohol, Tobacco Products and Firearms
CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY SUBCHAPTER A—ALCOHOL PART 19—DISTILLED SPIRITS PLANTS
Subpart A—GENERAL PROVISIONS
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| Territorial extent of these regulations. |
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| Recovery and reuse of denatured spirits in manufacturing processes. |
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| Manufacturing products unfit for beverage use. |
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Subpart B—ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS
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| Right of entry and examination. |
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| Furnishing facilities and assistance. |
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| Assignment of officers and supervision of operations. |
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| Delegation of the Administrator's authorities to the appropriate TTB officer. |
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| Samples for the United States. |
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| Discontinuance of storage facilities. |
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| Installation of meters, tanks, and other apparatus. |
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Alternate Methods or Procedures and Experimental Operations
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| Alternate methods or procedures. |
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| Application for and use of alternate method or procedure. |
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| Emergency variations from requirements. |
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| Exemptions for national defense and disasters. |
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| Experimental distilled spirits plants. |
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| Application to establish experimental plants. |
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| Experimental or research operations by scientific institutions and colleges of learning. |
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| Application by scientific institutions and colleges of learning for experimental or research operations. |
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| Spirits produced in industrial processes. |
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| Application for industrial processes waiver. |
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| Approval of required documents. |
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“Penalties of Perjury” Declaration
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| Execution under penalties of perjury. |
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Subpart C—RESTRICTIONS ON PRODUCTION, LOCATION, AND USE OF PLANTS
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| Home production of distilled spirits prohibited. |
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Rules for Location and Use of a DSP
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| Restrictions on location of plants. |
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| Continuity of plant premises. |
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| Use of distilled spirits plant premises. |
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| Bonded warehouses not on premises qualified for production of spirits. |
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Conveyance of Spirits or Wines on Plant Premises
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| Taxpaid spirits or wines on bonded premises. |
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| Conveyance of untaxpaid spirits or wines within a distilled spirits plant. |
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| Spirits in customs custody. |
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Subpart D—REGISTRATION OF A DISTILLED SPIRITS PLANT AND OBTAINING A PERMIT
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| Registration and permits in general. |
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Requirements for Registering a Plant
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| General requirements for registration. |
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| Information required in application for registration. |
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| Description of the plant. |
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| Statement of plant security. |
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| Statement of production procedure. |
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| Approved notice of registration. |
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| Maintenance of registration file. |
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Requirements for an Operating Permit Under the IRC
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| Information required in application for operating permit. |
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| Applicant organization documents. |
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| Issuance of operating permits. |
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| Suspension or revocation of permit. |
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Subpart E—CHANGES TO REGISTRATIONS AND PERMITS
Rules for Amending a Registration
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| General rules for amending a registration. |
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| Change in name of proprietor. |
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| Changes in stockholders or persons with interest. |
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| Change in officers, directors, members, or managers |
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| Change in proprietorship. |
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| Change in production procedure. |
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| Change in construction or use of buildings and equipment. |
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| Statement of plant security. |
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Rules for Amending an Operating Permit
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| General rules for amending an operating permit. |
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| Automatic termination of permits. |
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| Change in name of proprietor. |
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| Changes in stockholders or persons with interest. |
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| Changes in officers, directors, members, or managers. |
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| Change in proprietorship. |
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Alternation of Plant Proprietors
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| Procedures for alternation of proprietors. |
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Conduct of Alternate Operations at a Plant
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| Alternate use of premises and equipment for customs purposes. |
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| Alternation for other purposes. |
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| Alternation of distilled spirits plant and volatile fruit-flavor concentrate plant premises. |
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Discontinuance of Operations
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| Notice of discontinuance of operations. |
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Subpart F—BONDS AND CONSENTS OF SURETY
Bonding Requirements for a DSP
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| Bond guaranteed by a corporate surety. |
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| Bond guaranteed by deposit of securities or cash (including cash equivalents). |
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| Change of surety bond terms—consent of surety. |
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| Power of attorney for surety. |
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| Disapproval of bonds and consents of surety. |
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Requirements for Operations and Withdrawal Bonds
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| Operations bond for distilled spirits plant and adjacent bonded wine cellar. |
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| Increase of bond coverage. |
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| Superseding bonds and new bonds for existing proprietors. |
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| Effect of failure to furnish a superseding bond or a new bond. |
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| Surety notice of relief from bond liability. |
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| Relief of surety from bond liability. |
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| Release of pledged securities. |
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Subpart G—CONSTRUCTION, EQUIPMENT, AND SECURITY REQUIREMENTS
Tank Requirements
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| Tanks—general requirements. |
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| Scale tank minimum graduations. |
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| Testing scale tanks for accuracy. |
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Package Scale and Pipeline Requirements
Measuring and Proofing Equipment Requirements
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| Measuring devices and proofing instruments. |
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Other Plant Requirements
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| Identification of structures, areas, apparatus, and equipment. |
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| Office facilities for TTB use. |
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| Breaking Government locks. |
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Subpart H—DEALER REGISTRATION AND RECORDKEEPING
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| Amending the dealer registration. |
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Subpart I—DISTILLED SPIRITS TAXES
Basic Provisions of Tax Law Affecting Spirits
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| Basic tax law provisions. |
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Requirements for Gauging and Tax Determination
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| Requirement to gauge and tax determine spirits. |
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| Gauges for tax determination. |
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| Determination of the tax. |
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Rules for Deferred Payment and Prepayment of Taxes
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| Deferred payment and prepayment of taxes. |
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| Conditions requiring prepayment of taxes. |
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| Accounting for bond coverage. |
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Requirements for Filing Tax Returns
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| Filing prepayment returns. |
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| Filing deferred payment returns. |
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| Deferred payment return periods—annual, quarterly, and semimonthly. |
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| Special rule for semimonthly filers for the month of September. |
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| Payment by mail or courier. |
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| Payment of tax by electronic fund transfer. |
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Requirements for Employer Identification Numbers
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| Employer identification number. |
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| Application for employer identification number. |
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Effective Tax Rates
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| Tax credits under 26 U.S.C. 5010. |
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| Computing the effective tax rate for a product. |
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| Use of effective (actual) tax rates. |
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| Standard effective tax rate. |
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| Average effective tax rate. |
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| Inventory reserve account. |
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Assessment of Taxes by TTB
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| Assessment of tax on spirits not accounted for or reported. |
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| Assessment of tax for losses or unauthorized removals. |
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Additional Tax Provisions
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| Additional tax on nonbeverage spirits. |
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Subpart J—CLAIMS
Requirements for Filing Claims
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| General requirements for filing claims. |
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| Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond—specific requirements. |
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| Claims on spirits returned to bonded premises—specific requirements. |
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| Claims relating to spirits lost after tax determination. |
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Rules Regarding Credits, Abatement, Remission, or Refund
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| Claims for credit of tax. |
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| Adjustments for credited tax. |
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| Allowance of remission, abatement, credit, or refund of tax. |
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Rules for Puerto Rican and Virgin Islands Spirits
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| Puerto Rican and Virgin Islands spirits. |
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Subpart K—GAUGING
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| General requirements for gauging and measuring equipment. |
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Required Gauges
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| When gauges are required. |
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Rules for Gauging
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| Quantity determination of bulk spirits. |
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| Proof determination of distilled spirits. |
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| Gauging of spirits in bottles. |
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| Gauging of alcoholic flavoring materials. |
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Subpart L—PRODUCTION OF DISTILLED SPIRITS
Notification to TTB When Beginning or Suspending Production Operations
Rules for Receipt, Use, and Disposal of Materials
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| Removal of fermenting material. |
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| Removal or destruction of distilling material. |
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| Use of materials in production of spirits. |
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Rules for Production of Spirits
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| Treatment during production. |
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| Addition of caramel to rum or brandy and addition of oak chips to spirits. |
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| Identification of spirits. |
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| Distillates containing extraneous substances. |
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Rules for Chemical Byproducts
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| Spirits content of chemicals produced. |
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| Disposition of chemicals. |
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Production Inventories
Rules for Redistillation
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| Receipts for redistillation. |
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Subpart M—STORAGE OF DISTILLED SPIRITS
Receipt and Storage of Spirits and Wines
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| Receipt and storage of bulk spirits and wines. |
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Rules for Filling and Changing Packages
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| Filling of packages from tanks. |
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Rules for Mingling or Blending Spirits
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| Mingling or blending of spirits for further storage. |
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| Packages dumped for mingling. |
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| Determining age of mingled spirits. |
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| Mingled spirits or wines held in tanks. |
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Use of Oak Chips and Caramel
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| Use of oak chips in spirits and caramel in brandy and rum. |
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Storage Inventories
Subpart N—PROCESSING OF DISTILLED SPIRITS
Rules for Receipt and Use of Spirits, Wines, and Alcoholic Flavoring Materials
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| Receipt of spirits, wines, and alcoholic flavoring materials for processing. |
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| Use of spirits, wines, and alcoholic flavoring materials. |
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| Manufacture of nonbeverage products, intermediate products, or eligible flavors. |
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Obscuration Determination
Filing Formulas with TTB
Rules for Bottling, Packaging, and Removal of Products
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| Removals from processing. |
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| Bottling or packaging records. |
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| Labels describing the spirits. |
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| Alcohol content and fill. |
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| Removals by bulk conveyances or pipelines. |
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| Reclosing and relabeling. |
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| Spirits not originally intended for export. |
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Requirements for Processing Inventories
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| Inventories of wines and bulk spirits in processing. |
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| Physical inventories of bottled and packaged spirits. |
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Subpart O—DENATURING OPERATIONS AND MANUFACTURE OF ARTICLES
Rules for Denaturing Spirits and Testing Denaturants
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| Gauging for denaturation. |
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| Adding denaturants to spirits. |
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| Making alcohol or water solutions of denaturants. |
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| Adjusting pH of denatured spirits. |
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| Ensuring the quality of denaturants. |
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Rules for Storing Denatured Spirits and Filling Containers
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| Storing denatured spirits. |
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| Filling containers from tanks. |
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| Container marking requirements. |
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Rules for Mixing and Converting Denatured Spirits
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| Mixing denatured spirits. |
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| Converting denatured alcohol to a different formula. |
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Rules for Restoration and Redenaturation, Inventories, and Manufacture of Articles; Records Required
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| Restoration and redenaturation of recovered denatured spirits and recovered articles. |
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| Inventory of denatured spirits. |
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Subpart P—TRANSFERS, RECEIPTS, AND WITHDRAWALS
Transfers Between Bonded Premises
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| Authorized transfers in bond. |
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| Application to receive spirits in bond. |
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| Termination of application. |
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| Consignor for in-bond shipments. |
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| Reconsignment of in-bond shipments. |
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Receipt of Spirits from Customs Custody
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| Importation of denatured spirits. |
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Marking Requirements for Imported Spirits
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| Marks on containers of imported spirits. |
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| Marks on containers of Puerto Rican and Virgin Islands spirits. |
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Spirits Withdrawn Without Payment of Tax
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| Authorized withdrawals without payment of tax. |
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| Withdrawals of spirits for use in wine production. |
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| Withdrawals of spirits without payment of tax for experimental or research use. |
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| Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products. |
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Spirits Withdrawn Free of Tax
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| Authorized withdrawals free of tax. |
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| Withdrawal of spirits free of tax. |
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| Withdrawal of spirits by the United States. |
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| Removal of denatured spirits and articles. |
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Spirits Withdrawn on Production Gauge
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| Withdrawal of spirits on production gauge. |
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Rules for Taking Samples of Spirits
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| Spirits withdrawn from bonded premises. |
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| Samples used on bonded premises. |
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Securing Conveyances
Subpart Q—RETURN OF SPIRITS TO BONDED PREMISES AND VOLUNTARY DESTRUCTION
Conditions for Return of Spirits to Bond
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| Return of taxpaid spirits to bonded premises for destruction, denaturation, redistillation, reconditioning, or rebottling. |
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| Return of bottled spirits for relabeling or reclosing. |
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| Other authorized returns to bonded premises. |
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| Return of spirits withdrawn for export with benefit of drawback. |
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| Receipt of spirits abandoned to the United States. |
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Rules for Voluntary Destruction
Subpart R—LOSSES AND SHORTAGES
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| Losses and shortages in general. |
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| Determination of losses in bond. |
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| Loss of spirits from packages. |
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| Losses after tax determination. |
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| Shortages of bottled spirits. |
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Subpart S—CONTAINERS AND MARKS
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| Need to determine use of spirits—industrial or nonindustrial. |
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Requirements for Containers
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| Spirits for nonindustrial use. |
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| Spirits for industrial use. |
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| Construction requirements for bulk conveyances. |
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| Restrictions on dispositions of bulk spirits. |
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Marking Requirements for Spirits
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| Specifications for marks. |
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| Marks on packages filled in production or storage. |
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| Package identification numbers in production and storage. |
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| Change of packages in storage. |
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| Marks on packages filled in processing. |
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| Marks on cases filled in processing. |
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| Numbering of packages and cases filled in processing. |
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| Marks on containers of specially denatured spirits. |
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| Marks on containers of completely denatured alcohol. |
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| Caution label for completely denatured alcohol. |
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| Additional marks on portable containers. |
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| Marks on bulk conveyances. |
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| Cases of industrial alcohol. |
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| Relabeling and reclosing off bonded premises. |
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| Authorized abbreviations to identify marks. |
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Subpart T—LIQUOR BOTTLE, LABEL, AND CLOSURE REQUIREMENTS
Authorized Liquor Bottles
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| Bottles not constituting approved containers. |
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| Distinctive liquor bottles. |
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Labeling Requirements
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| Certificate of label approval or exemption. |
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| Statements required on labels under an exemption from label approval. |
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| Name and address of bottler. |
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| Labels for export spirits. |
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| Spirits for shipment to Puerto Rico. |
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Closure Requirements
Subpart U—[RESERVED]
Subpart V—RECORDS AND REPORTS
General Rules for Records
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| Location of required records. |
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| Documents that are not records. |
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| Financial records and books of account. |
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| Time for making entries in records. |
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| Details of daily records. |
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| Conversion from metric to U.S. units. |
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Production Records
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| Materials for the production of distilled spirits. |
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| Production and withdrawal records. |
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| Byproduct spirits production records. |
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Storage Records
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| Tank record of wine and spirits of less than 190° of proof. |
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| Tank summary record for spirits of 190° or more of proof. |
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Processing Records
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| Processing records in general. |
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| Bottling and packaging records. |
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| Alcohol content and fill test record. |
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| Finished products records. |
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| Rebottling, relabeling, and reclosing records. |
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Denaturation and Article Manufacture Records
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| Article manufacture records. |
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Tax Records
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| Records of tax determination in general. |
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| Summary records of tax determinations. |
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| Average effective tax rate records. |
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| Inventory reserve records. |
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| Standard effective tax rate records. |
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Other Required Records
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| Transfer record—consignor's responsibility. |
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| Transfer record—consignee's responsibility. |
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| Daily records of wholesale liquor dealer and taxpaid storeroom operations. |
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| Removal of Puerto Rican and Virgin Islands spirits and rum imported from all other areas. |
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| Shipping records for spirits and specially denatured spirits withdrawn free of tax. |
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| Records of distilled spirits shipped to manufacturers of nonbeverage products. |
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| Alternating premises record. |
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Filing Forms and Reports
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| Submission of transaction forms. |
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| Submission of monthly reports. |
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| Computer-generated reports and transaction forms. |
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Subpart W—PRODUCTION OF VINEGAR BY THE VAPORIZING PROCESS
Vinegar Plants in General
Qualification, Construction, and Equipment Requirements for Vinegar Plants
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| Qualification requirements. |
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| Changes after original qualification. |
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| Notice of permanent discontinuance of business. |
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| Construction and equipment requirements. |
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Rules for Operating Vinegar Plants
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| Restrictions on alcohol content. |
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Required Records for Vinegar Plants
Liability for Distilled Spirits Tax
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| Liability for distilled spirits tax. |
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Subpart X—DISTILLED SPIRITS FOR FUEL USE
General
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| Application of other provisions. |
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| Alternate methods or procedures. |
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| Application for and use of an alternate method or procedure. |
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| Emergency variations from requirements. |
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Liability for Taxes
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| Dealer registration and recordkeeping. |
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Obtaining a Permit
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| Small plant permit applications. |
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| TTB action on small plant applications. |
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| Medium plant permit applications. |
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| Large plant permit applications. |
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| Large plant applications—organizational documents. |
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| Criteria for issuance of permit. |
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Changes to Permit Information
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| Changes affecting permit applications. |
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| Automatic termination of permits. |
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| Change in type of alcohol fuel plant. |
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| Change in name of proprietor. |
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| Changes in officers, directors, members, managers, or principal persons. |
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| Change in proprietorship. |
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| Change in address without change in location or area. |
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Alternating Proprietorship
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| Qualifying for alternating proprietorship. |
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| Operating requirements for alternating proprietorships. |
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Discontinuance of Business and Permit Suspension or Revocation
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| Notice of permanent discontinuance. |
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| Permit suspension or revocation. |
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Bonds
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| General bond requirements. |
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Requirements for Construction, Equipment, and Security
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| Construction and equipment. |
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TTB Rights and Authorities
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| Supervision of operations. |
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Accounting for Spirits
Recordkeeping
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| General requirements for records. |
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| Maintenance and retention of records. |
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| Time for making entries in records. |
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| Spirits made unfit for beverage use in the production process. |
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Reports
Redistillation
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| General rules for redistillation of spirits or fuel alcohol. |
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| Effect of redistillation on plant size and bond amount. |
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| Records of redistillation. |
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Rules for Use, Withdrawal, and Transfer of Spirits
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| Prohibited uses, transfers, and withdrawals. |
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| Withdrawal of fuel alcohol. |
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Transfer of Spirits Between Alcohol Fuel Plants
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| Authorized transfers between alcohol fuel plants. |
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| Consignor for in-bond shipments. |
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| Reconsignment while in transit. |
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| Consignee for in-bond shipments. |
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Transfer of Spirits to and from Distilled Spirits Plants
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| Authorized transfers to or from distilled spirits plants. |
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Receipt of Spirits from Customs Custody
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| Authorized transfers from customs custody. |
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Materials for Making Spirits Unfit for Beverage Use
Rules for Taking Samples
Marking Requirements
Subpart Y—PAPERWORK REDUCTION ACT
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| OMB control numbers assigned under the Paperwork Reduction Act. |
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