[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: 27CFR24.76]

[Page 604]
 
            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 C_Administrative and Miscellaneous Provisions
 
Sec.  24.76  Tax exempt cider.

    Cider, when produced solely from the noneffervescent fermentation of 
apple juice without the use of any preservative method or material, and 
when produced at a place other than a bonded wine premises and sold or 
offered for sale as cider, and not as wine or as a substitute for wine, 
is not subject to the tax on wine, or to the provisions of this part. 
(Sec. 201, Pub. L. 85-859, 72 Stat. 1331, as amended (26 U.S.C. 5042))