[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: 27CFR24.234]

[Page 637]
 
            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 K_Spirits
 
Sec.  24.234  Other use of spirits.

    The proprietor producing sparkling wine, artificially carbonated 
wine, formula wine, or essences for which spirits are required may use 
tax-free wine spirits or brandy. For nonbeverage wine, tax-free spirits 
other than wine spirits or brandy may also be used. The spirits received 
by the proprietor will be locked in a secure room or locker on bonded 
wine premises. The spirits will remain in the original container in the 
storeroom until withdrawn for use. (Sec. 201, Pub. L. 85-859, 72 Stat. 
1382, as amended, 1383, as amended (26 U.S.C. 5373, 5382))