[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: 27CFR24.290]

[Page 660]
 
            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 N_Removal, Return and Receipt of Wine
 
Sec.  24.290  Removal of wine as distilling material.

    (a) General. Still wine may be removed without payment of tax to the 
production facilities of a distilled spirits plant for use as distilling 
material. The volume of distilling material may be determined at either 
the bonded wine premises or the distilled spirits plant.
    (b) Special natural wine. Unmarketable special natural wine may be 
removed to a distilled spirits plant for use as distilling material in 
the production of wine spirits (but not brandy). Where sugar has been 
used in the production of special natural wine, the wine may not be 
removed for use as distilling material if the unfermented sugars therein 
have been fermented prior to the removal. If wine spirits produced from 
special natural wine contain any flavor characteristics of the special 
natural wine, the wine spirits may be used only in the production of a 
special natural wine. (Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as 
amended, 1382, as amended, 1395, as amended (26 U.S.C. 5362, 5373, 
5552))