Decolorizing material
An agent (substance) that removes color.

Degrees Brix
See Brix.

Denaturant
Any material authorized under 27 CFR part 21 for addition to spirits in the production of denatured spirits.

Denaturation
To add a substance or materials to an alcoholic liquid to make it unfit for beverage use.

Determine
To establish enough information about taxable products at the time of removal to calculate the tax, specifically the quantity (gallons, barrels, proof gallons, pounds or number) and kind (e.g., wine, beer, spirits, cigarettes, snuff, paper, or tubes).  

For tobacco:  Where the tax rate depends on additional information (such as number of cigarette papers to a set before January 1, 2000, or sale price of large cigars), that information must also be established as part of tax determination.

Distilled spirits operations
Any authorized distilling, warehousing, or processing operations conducted on the bonded premises of a plant qualified under 27 CFR part 19.

Distilled Spirits Plant (DSP)
An establishment qualified under part 19 of 27 CFR for producing, warehousing, or processing of distilled spirits (including denatured spirits), or manufacturing of articles. An establishment qualified under part 19 for distilling, warehousing, processing or any combination of these.

Distilling material
Any fermented or other alcoholic substance capable of, or intended for use in, the original distillation or other original processing of spirits.

DSP
See Distilled Spirits Plant.

Drawback
A return or rebate, in whole or in part, of excise taxes previously paid. A drawback is granted when the claimant has complied with certain statutory requirements. For TTB purposes, drawback is not a ‘refund’.

Dump
The practice of bringing spirits, wine, or flavorings into a bonded wine premises or distilled spirits plant and depositing to bulk.