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5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042, 5044, 5061, 5062, 5121, 5122-5124, 5173, 5206, 5214, 5215, 5351, 5353, 5354, 5356, 5357, 5361, 5362, 5364-5373, 5381-5388, 5391, 5392, 5511, 5551, 5552, 5661, 5662, 5684, 6065, 6091, 6109, 6301, 6302, 6311, 6651, 6676, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304, 9306.
T.D. ATF-299, 55 FR 24989, June 19, 1990, unless otherwise noted.
T.D. TTB-147, 82 FR 7665, Jan. 23, 2017, unless otherwise noted.
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A wine removed on or after January 1, 2017 is eligible for the hard cider tax rate listed in § 24.270 if:
(a) It contains no more than 0.64 gram of carbon dioxide per 100 milliliters of wine;
(b) It is derived primarily from apples or pears, or from apple juice concentrate or pear juice concentrate and water, as described in § 24.332(a);
(c) It contains no fruit product or fruit flavoring other than apple or pear, as described in § 24.332(b) and (c); and
(d) It contains at least one-half of 1 percent and less than 8.5 percent alcohol by volume.
(Sec. 335, Pub. L. 114-113, 129 Stat. 3109, as amended (26 U.S.C. 5041))