[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.100]

[Page 608-609]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 24_WINE--Table of Contents
 
                 Subpart D_Establishment and Operations
 
Sec.  24.100  General.


    Each person desiring to conduct operations in wine production, as 
specified in Sec.  24.101(b), (other than the production of wine free of 
tax as provided in Sec. Sec.  24.75 through 24.77) shall, prior to 
commencing operations, establish wine premises, make application as 
provided in Sec.  24.105, file bond, and receive permission to operate 
wine premises as

[[Page 609]]

provided in this part. After approval, the wine premises will be 
designated a bonded winery, bonded wine cellar or taxpaid wine bottling 
house. As provided in Sec.  24.107, the designated bonded winery will be 
used if production operations are to be conducted. In addition, wine 
premises may be used, in accordance with the provisions of this part, 
for the conduct of certain other operations. (Sec. 201, Pub. L. 85-859, 
72 Stat. 1378, as amended (26 U.S.C. 5351, 5352))

(Approved by the Office of Management and Budget under control number 
1512-0058)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 
64 FR 13684, Mar. 22, 1999]

                         Premises and Operations