27 CFR Part 24
PART 24—WINE
- PART 24—WINE
- Chapter I—Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter A—Alcohol
- Subpart A—Scope
- § 24.1 General.
- § 24.2 Territorial extent.
- § 24.4 Related regulations.
- Subpart B—Definitions
- § 24.10 Meaning of terms.
- 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.
- 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.
- § 24.132 Change in bond status.
- 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 Superseding bonds and new bonds for existing proprietors.
- § 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.
- § 24.160 Application to terminate bond by existing proprietor who becomes exempt from bond requirements.
- 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.
- 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.
- § 24.185 Use of wood to treat natural wine.
- § 24.186 Accidental additions of water.
- 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 or still hard cider.
- Subpart H—Production of Special Natural Wine
- § 24.195 General.
- § 24.196 Formula required.
- § 24.197 Production by fermentation.
- § 24.198 Blending.
- 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.
- 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.
- Subpart K—Spirits
- § 24.225 Production and use of spirits.
- § 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.
- 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 and still hard cider.
- § 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.
- § 24.251 Tolerance for artificially carbonated hard cider and sparkling hard cider.
- § 24.252 Salvaging accidentally diluted wine.
- 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.
- 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.
- Subpart N—Removal, Return and Receipt of Wine
- Taxpaid Removals
- § 24.270 Determination of tax.
- § 24.271 Deferred payment return periods—annual, quarterly, and semimonthly.
- § 24.272 Payment of tax by electronic fund transfer.
- § 24.273 [Reserved]
- § 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 Wine to Bond
- § 24.295 Return of wine to bond.
- Taxpaid Wine Operations
- § 24.296 Taxpaid wine operations.
- Subpart O—Records and Reports
- § 24.300 General.
- § 24.301 Bulk still wine and bulk still hard cider 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 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.
- Subpart P—Eligibility for the Hard Cider Tax Rate
- § 24.331 Wine eligible for the hard cider tax rate.
- § 24.332 Hard cider materials.
Feedback