[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: 27CFR24.97]

[Page 608]
 
            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.  24.97  Use on premises.

    (a) Analysis or testing. The proprietor may take samples of wine or 
wine spirits free of tax for analysis or testing on bonded wine 
premises. The proprietor shall maintain records showing the size, kind 
of wine or wine spirits, date, and disposition of each sample retained 
as a laboratory specimen. The label of each sample retained as a 
laboratory specimen will be marked ``Sample for Analysis Only'' and will 
show the kind of wine or wine spirits.
    (b) Tasting. The proprietor may take samples of wine free of tax for 
organoleptic tasting on bonded wine premises. If a room or area is set 
aside for public tasting purposes, a record will be maintained showing 
the date, quantity and kind of wine transferred to the room or area for 
tasting.
    (c) Limitation. The tax will be collected on any wine or wine 
spirits withdrawn under this section which are used or disposed of for 
purposes other than as authorized. When the quantity of wine or wine 
spirits withdrawn under this section exceeds the amount necessary for 
the purpose intended the tax will be collected on such excess. (Sec. 
201, Pub. L. 85-859, 72 Stat. 1382, as amended (26 U.S.C. 5362, 5372))

(Approved by the Office of Management and Budget under control numbers 
1512-0298 and 1512-0503)