e-CFR data is current as of July 1, 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 24—WINE
Subpart A—SCOPE
Subpart B—DEFINITIONS
Subpart C—ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS
Authorities
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| Delegations of the Administrator. |
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| Alternate method or procedure. |
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| Emergency variations from requirements. |
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| Segregation of operations. |
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| Installation of meters, tanks, and other apparatus. |
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| Submission of forms and reports. |
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| Right of entry and examination. |
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| Instruments and measuring devices. |
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| Samples for the United States. |
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Facilities and Assistance
Employer Identification Number
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| Execution of IRS Form SS-4. |
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Dealer Registration and Recordkeeping
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| Amending the dealer registration. |
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Assessments
Claims
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| Claims for wine or spirits lost or destroyed in bond. |
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| Claims on wine returned to bond. |
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| Claims for credit of tax. |
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Tax Exempt Wine
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| Wine for personal or family use. |
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Formulas
Essences
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| Essences produced on wine premises. |
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Conveyance of Wine or Spirits on Wine Premises
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| Conveyance of untaxpaid wine or spirits. |
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| Products in customs custody. |
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Samples
Subpart D—ESTABLISHMENT AND OPERATIONS
Premises and Operations
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| Premises established for taxpaid wine operations. |
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Application
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| Basic permit requirements. |
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| Designation as a bonded winery. |
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| Bonded wine warehouse application. |
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| Organizational documents. |
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| Name of proprietor and trade names. |
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| Description of volatile fruit-flavor concentrate operations. |
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| Maintenance of application file. |
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Changes Subsequent to Original Establishment
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| Changes affecting permits. |
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| Change in name of proprietor or trade name. |
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| Change in corporate officers. |
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| Change in proprietorship. |
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| Change in proprietorship involving a bonded wine warehouse. |
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| Change in volatile fruit-flavor concentrate operations. |
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| Change in building construction and use of premises. |
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Alternation
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| Wine premises alternation. |
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| Procedure for alternating proprietors. |
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| Alternate use of the wine premises for customs purposes. |
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Permanent Discontinuance of Operations
Bonds and Consents of Surety
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| Operations bond or unit bond. |
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| Deposit of collateral security. |
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| Superseding bonds and new bonds for existing proprietors. |
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| Disapproval and appeal from disapproval. |
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| Application by surety for relief from bond. |
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| Release of collateral security. |
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| Application to terminate bond by existing proprietor who becomes exempt from bond requirements. |
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Subpart E—CONSTRUCTION AND EQUIPMENT
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| Measuring devices and testing instruments. |
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Subpart F—PRODUCTION OF WINE
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| Crushing and fermentation. |
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| Chaptalization (Brix adjustment). |
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| Use of concentrated and unconcentrated fruit juice. |
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| Use of acid to correct natural deficiencies. |
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| Use of distillates containing aldehydes. |
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| Use of volatile fruit-flavor concentrate. |
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Subpart G—PRODUCTION OF EFFERVESCENT WINE
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| Segregation of operations. |
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| Conversion into still wine or still hard cider. |
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Subpart H—PRODUCTION OF SPECIAL NATURAL WINE
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| Production by fermentation. |
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Subpart I—PRODUCTION OF AGRICULTURAL WINE
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| Other agricultural products. |
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Subpart J—PRODUCTION OF OTHER THAN STANDARD WINE
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| Classes of wine other than standard wine. |
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| Heavy bodied blending wine. |
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| Spanish type blending sherry. |
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| Wine or wine products not for beverage use. |
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Subpart K—SPIRITS
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| Receipt or transfer of spirits. |
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| Transfer of spirits by pipeline for immediate use. |
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| Transfer of spirits by pipeline to a spirits storage tank. |
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| Tank car and tank truck requirements. |
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| Examination of tank car or tank truck. |
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| Receipt of spirits in sealed bulk containers. |
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| Addition of spirits to wine. |
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| Taxpayment or destruction of spirits. |
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| Spirits added to juice or concentrated fruit juice. |
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Subpart L—STORAGE, TREATMENT AND FINISHING OF WINE
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| Decolorizing juice or wine. |
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| Authority to use greater quantities of decolorizing material in juice or wine. |
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| Use of acid to stabilize standard wine. |
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| Use of carbon dioxide in still wine and still hard cider. |
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| Materials authorized for the treatment of wine and juice. |
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| Materials authorized for the treatment of distilling material. |
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| Processes authorized for the treatment of wine, juice, and distilling material. |
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| Experimentation with new treating material or process. |
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| Application for use of new treating material or process. |
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| Tolerance for artificially carbonated hard cider and sparkling hard cider. |
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Bottling, Packing, and Labeling of Wine
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| Bottling or packing wine. |
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| Labeling wine containers. |
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| Certificates of approval or exemption. |
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| Serial numbers or filling date. |
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Subpart M—LOSSES OF WINE
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| Losses by fire or other casualty. |
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Subpart N—REMOVAL, RETURN AND RECEIPT OF WINE
Taxpaid Removals
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| Deferred payment return periods—annual, quarterly, and semimonthly. |
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| Payment of tax by electronic fund transfer. |
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| Failure to timely pay tax or file a return. |
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| Prepayment of tax; proprietor in default. |
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| Date of mailing or delivering of returns. |
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| Tax credit for certain small domestic producers. |
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| Tax adjustments related to wine credit. |
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Transfer of Wine in Bond
Removals Without Payment of Tax
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| Removal of wine as distilling material. |
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| Removal of wine for vinegar production. |
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Return of Wine to Bond
Taxpaid Wine Operations
Subpart O—RECORDS AND REPORTS
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| Bulk still wine and bulk still hard cider record. |
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| Effervescent wine record. |
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| Chaptalization (Brix adjustment) and amelioration record. |
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| Distilling material or vinegar stock record. |
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| Bottled or packed wine record. |
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| Taxpaid removals from bond record. |
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| Wine returned to bond record. |
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| Label information record. |
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| Materials received and used record. |
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| Decolorizing material record. |
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Subpart P—ELIGIBILITY FOR THE HARD CIDER TAX RATE
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| Wine eligible for the hard cider tax rate. |
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