[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: 27CFR24.86]

[Page 606-607]
 
            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.  24.86  Essences produced on wine premises.

    Wine, taxpaid spirits, or spirits withdrawn tax-free may be used in 
the production of essences on wine premises. The description of the 
process for producing the essence may be included as part of a formula 
for the production of a formula wine or a separate formula may be filed 
on TTB F5120.29. If a separate formula is filed for the essence, the 
serial number of the formula by which it is produced will be shown in 
the TTB F 5120.29 covering the formula wine in which it is to be used. 
If an essence is to be made in quantities greater than required for 
individual lots of formula wine, and stored on the premises, a separate 
formula will be filed for the essence. Essences made on wine premises 
with wine spirits withdrawn free of tax pursuant to 26 U.S.C. 5214(a)(5) 
may only be used in the production of a formula wine, and may not be 
removed from the premises where made. Essences made on wine premises 
with the use of tax-free spirits withdrawn free of tax pursuant to 26 
U.S.C. 5214(a)(13) may only be used in the production of a nonbeverage 
wine or wine product and may not be removed from the premises where 
made. The TTB F 5120.29 for the production of an essence

[[Page 607]]

is filed in the same manner as for the production of formula wine and a 
sample of the essence produced will be at least four fluid ounces. (Sec. 
201, Pub. L. 85-859, 72 Stat. 1386, as amended (26 U.S.C. 5386))

(Approved by the Office of Management and Budget under control number 
1512-0059)