2005 CFR Title 27, Volume 1

Title 27--Alcohol, Tobacco Products and Firearms CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 24--WINE
	24.1	General.
	24.2	Territorial extent.
	24.4	Related regulations.
	24.10	Meaning of terms.
	24.19	Delegations of the Administrator.
	24.20	Forms prescribed.
	24.21	Modified forms.
	24.22	Alternate method or procedure.
	24.25	Emergency variations from requirements.
	24.26	Authority to approve.
	24.27	Segregation of operations.
	24.28	Installation of meters, tanks, and other apparatus.
	24.29	Claims.
	24.30	Supervision.
	24.31	Submission of forms and reports.
	24.32	Records.
	24.35	Right of entry and examination.
	24.36	Instruments and measuring devices.
	24.37	Samples for the United States.
	24.40	Gauging and measuring.
	24.41	Office facilities.
	24.45	Use on returns.
	24.46	Application.
	24.47	Execution of IRS Form SS-4.
	24.50	Payment of special (occupational) tax.
	24.51	Rates of special (occupational) tax.
	24.52	Exemption from special (occupational) tax.
	24.53	Special (occupational) tax returns.
	24.54	Special (occupational) tax stamps.
	24.55	Changes in special (occupational) tax stamps.
	24.60	General.
	24.61	Assessment of tax.
	24.62	Notice.
	24.65	Claims for wine or spirits lost or destroyed in bond.
	24.66	Claims on wine returned to bond.
	24.67	Other claims.
	24.68	Insurance coverage.
	24.69	Filing of claims.
	24.70	Claims for credit of tax.
	24.75	Wine for personal or family use.
	24.76	Tax exempt cider.
	24.77	Experimental wine.
	24.80	General.
	24.81	Filing of formulas.
	24.82	Samples.
	24.85	Essences.
	24.86	Essences produced on wine premises.
	24.87	Essences made elsewhere.
	24.90	Taxpaid products.
	24.91	Conveyance of untaxpaid wine or spirits.
	24.92	Products in customs custody.
	24.95	General.
	24.96	Use off premises.
	24.97	Use on premises.
	24.100	General.
	24.101	Bonded wine premises.
	24.102	Premises established for taxpaid wine operations.
	24.103	Other operations.
	24.105	General.
	24.106	Basic permit requirements.
	24.107	Designation as a bonded winery.
	24.108	Bonded wine warehouse application.
	24.109	Data for application.
	24.110	Organizational documents.
	24.111	Description of premises.
	24.112	Name of proprietor and trade names.
	24.113	Description of volatile fruit-flavor concentrate operations.
	24.114	Registry of stills.
	24.115	Registry number.
	24.116	Powers of attorney.
	24.117	Maintenance of application file.
	24.120	Amended application.
	24.121	Changes affecting permits.
	24.122	Change in name of proprietor or trade name.
	24.123	Change in stockholders.
	24.124	Change in corporate officers.
	24.125	Change in proprietorship.
	24.126	Change in proprietorship involving a bonded wine warehouse.
	24.127	Adoption of formulas.
	24.128	Continuing partnerships.
	24.129	Change in location.
	24.130	Change in volatile fruit-flavor concentrate operations.
	24.131	Change in building construction and use of premises.
	24.135	Wine premises alternation.
	24.136	Procedure for alternating proprietors.
	24.137	Alternate use of the wine premises for customs purposes.
	24.140	Notice.
	24.141	Bonded wine warehouse.
	24.145	General requirements.
	24.146	Bonds.
	24.147	Operations bond or unit bond.
	24.148	Penal sums of bonds.
	24.149	Corporate surety.
	24.150	Powers of attorney.
	24.151	Deposit of collateral security.
	24.152	Consents of surety.
	24.153	Strengthening bonds.
	24.154	New or superseding bonds.
	24.155	Disapproval and appeal from disapproval.
	24.156	Termination of bonds.
	24.157	Application by surety for relief from bond.
	24.158	Extent of relief.
	24.159	Release of collateral security.
	24.165	Premises.
	24.166	Buildings or rooms.
	24.167	Tanks.
	24.168	Identification of tanks.
	24.169	Pipelines.
	24.170	Measuring devices and testing instruments.
	24.175	General.
	24.176	Crushing and fermentation.
	24.177	Chaptalization (Brix adjustment).
	24.178	Amelioration.
	24.179	Sweetening.
	24.180	Use of concentrated and unconcentrated fruit juice.
	24.181	Use of sugar.
	24.182	Use of acid to correct natural deficiencies.
	24.183	Use of distillates containing aldehydes.
	24.184	Use of volatile fruit-flavor concentrate.
	24.190	General.
	24.191	Segregation of operations.
	24.192	Process and materials.
	24.193	Conversion into still wine.
	24.195	General.
	24.196	Formula required.
	24.197	Production by fermentation.
	24.198	Blending.
	24.200	General.
	24.201	Formula required.
	24.202	Dried fruit.
	24.203	Honey wine.
	24.204	Other agricultural products.
	24.210	Classes of wine other than standard wine.
	24.211	Formula required.
	24.212	High fermentation wine.
	24.213	Heavy bodied blending wine.
	24.214	Spanish type blending sherry.
	24.215	Wine or wine products not for beverage use.
	24.216	Distilling material.
	24.217	Vinegar stock.
	24.218	Other wine.
	24.225	General.
	24.226	Receipt or transfer of spirits.
	24.227	Transfer of spirits by pipeline for immediate use.
	24.228	Transfer of spirits by pipeline to a spirits storage tank.
	24.229	Tank car and tank truck requirements.
	24.230	Examination of tank car or tank truck.
	24.231	Receipt of spirits in sealed bulk containers.
	24.232	Gauge of spirits.
	24.233	Addition of spirits to wine.
	24.234	Other use of spirits.
	24.235	Taxpayment or destruction of spirits.
	24.236	Losses of spirits.
	24.237	Spirits added to juice or concentrated fruit juice.
	24.240	General.
	24.241	Decolorizing juice or wine.
	24.242	Authority to use greater quantities of decolorizing material in juice or wine.
	24.243	Filtering aids.
	24.244	Use of acid to stabilize standard wine.
	24.245	Use of carbon dioxide in still wine.
	24.246	Materials authorized for the treatment of wine and juice.
	24.247	Materials authorized for the treatment of distilling material.
	24.248	Processes authorized for the treatment of wine, juice, and distilling material.
	24.249	Experimentation with new treating material or process.
	24.250	Application for use of new treating material or process.
	24.255	Bottling or packing wine.
	24.256	Bottle aging wine.
	24.257	Labeling wine containers.
	24.258	Certificates of approval or exemption.
	24.259	Marks.
	24.260	Serial numbers or filling date.
	24.265	Losses by theft.
	24.266	Inventory losses.
	24.267	Losses in transit.
	24.268	Losses by fire or other casualty.
	24.270	Determination of tax.
	24.271	Payment of tax by return with remittance.
	24.272	Payment of tax by electronic fund transfer.
	24.273	Exception to filing semimonthly or quarterly tax returns.
	24.274	Failure to timely pay tax or file a return.
	24.275	Prepayment of tax.
	24.276	Prepayment of tax; proprietor in default.
	24.277	Date of mailing or delivering of returns.
	24.278	Tax credit for certain small domestic producers.
	24.279	Tax adjustments related to wine credit.
	24.280	General.
	24.281	Consignor premises.
	24.282	Multiple transfers.
	24.283	Reconsignment.
	24.284	Consignee premises.
	24.290	Removal of wine as distilling material.
	24.291	Removal of wine for vinegar production.
	24.292	Exported wine.
	24.293	Wine for Government use.
	24.294	Destruction of wine.
	24.295	Return of unmerchantable wine to bond.
	24.296	Taxpaid wine operations.
	24.300	General.
	24.301	Bulk still wine record.
	24.302	Effervescent wine record.
	24.303	Formula wine record.
	24.304	Chaptalization (Brix adjustment) and amelioration record.
	24.305	Sweetening record.
	24.306	Distilling material or vinegar stock record.
	24.307	Nonbeverage wine record.
	24.308	Bottled or packed wine record.
	24.309	Transfer in bond record.
	24.310	Taxpaid removals from bond record.
	24.311	Taxpaid wine record.
	24.312	Unmerchantable wine returned to bond record.
	24.313	Inventory record.
	24.314	Label information record.
	24.315	Materials received and used record.
	24.316	Spirits record.
	24.317	Sugar record.
	24.318	Acid record.
	24.319	Carbon dioxide record.
	24.320	Chemical record.
	24.321	Decolorizing material record.
	24.322	Allied products record.
	24.323	Excise Tax Return form.