[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: 27CFR24.102]

[Page 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.  24.102  Premises established for taxpaid wine operations.

    A person desiring to bottle or pack taxpaid United States or foreign 
wine shall file an application as provided in Sec.  24.105 to establish 
a taxpaid wine bottling house premises. A person desiring to conduct 
taxpaid United States or foreign wine operations, other than bottling or 
packing taxpaid wine, at bonded wine premises shall include in their 
application, as provided in Sec.  24.109, the establishment of taxpaid 
wine premises.
    (a) Taxpaid wine premises. Premises on which taxpaid United States 
or foreign wine may be received and stored, or blended with wine of the 
same kind and tax class, or reconditioned, and removed.
    (b) Taxpaid wine bottling house premises. Premises on which taxpaid 
United States or foreign wine may be received, stored, mixed with wine 
of the same kind, tax class and country of origin to facilitate 
handling, reconditioned, bottled or packed, and removed. (Sec. 201, Pub. 
L. 85-859, 72 Stat. 1378, as amended, 1381, as amended (26 U.S.C. 5352, 
5363))

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