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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of August 21, 2009
TITLE 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--LIQUORS
PART 19--DISTILLED SPIRITS PLANTS
Subpart A--SCOPE
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Delegations of the Administrator. |
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Subpart B--DEFINITIONS
Subpart C--TAXES
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Time for tax determination. |
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Production not accounted for. |
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Assessment of tax on spirits, denatured spirits, or wines in bond which are lost, destroyed or removed without authorization. |
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Computation of effective tax rate. |
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Application of effective tax rate (Actual). |
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Standard effective tax rate. |
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Average effective tax rate. |
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Inventory reserve account. |
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Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond. |
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Claims on spirits returned to bonded premises. |
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Claims relating to spirits lost after tax determination. |
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Execution of claims and supporting documents. |
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Claims for credit of tax. |
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Adjustments for credited tax. |
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Subpart CA--DEALER REGISTRATION AND RECORDKEEPING
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Amending the dealer registration. |
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Subpart D--ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS
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Recovery and reuse of denatured spirits in manufacturing processes. |
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Use of taxpaid distilled spirits to manufacture products unfit for beverage use. |
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Alternate methods or procedures. |
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Experimental distilled spirits plants. |
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Application to establish experimental plants. |
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Spirits produced in industrial processes. |
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Exemptions to meet the requirements of National defense. |
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Experimental or research operations by scientific institutions and colleges of learning. |
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Emergency variations from requirements. |
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Assignment of officers and supervision of operations. |
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Allowance of remission, abatement, credit or refund of tax. |
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Installation of meters, tanks and other apparatus. |
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Approval of qualifying documents. |
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Discontinuance of storage facilities. |
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Right of entry and examination. |
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Samples for the United States. |
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Gauging and measuring equipment. |
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Furnishing facilities and assistance. |
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When gauges are required. |
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Quantity determination of spirits in bond. |
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Taxpaid spirits or wines on bonded premises. |
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Conveyance of untaxpaid spirits or wines within a distilled spirits plant. |
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Spirits in customs custody. |
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Execution under penalties of perjury. |
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Subpart E--[RESERVED]
Subpart F--LOCATION AND USE
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Restrictions as to locations. |
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Use of distilled spirits plant premises. |
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Bonded warehouses not on premises qualified for production of spirits. |
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Subpart G--QUALIFICATION OF DISTILLED SPIRITS PLANTS
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General requirements for registration. |
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Data for application for registration. |
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Statement of physical security. |
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Maintenance of registration file. |
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Data for application for operating permits. |
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Issuance of operating permits. |
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Suspension or revocation. |
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Rules of practice in permit proceedings. |
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Organizational documents. |
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Statement of production procedure. |
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Application for amended registration. |
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Automatic termination of permits. |
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Change in name of proprietor. |
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Changes in officers and directors. |
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Change in proprietorship. |
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Change in production procedure. |
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Changes in construction or use of buildings and equipment. |
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Procedure for alternating proprietors. |
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Alternate use of premises and equipment for customs purposes. |
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Alternation of distilled spirits plant and bonded wine cellar premises. |
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Alternation of distilled spirits plant and taxpaid wine bottling house premises. |
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Alternate curtailment and extension of bonded premises for use as general premises. |
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Curtailment and extension of plant premises for the manufacture of eligible flavors. |
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Alternate use of distilled spirits plant and volatile fruit-flavor concentrate premises. |
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Notice of permanent discontinuance. |
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Subpart H--BONDS AND CONSENTS OF SURETY
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Filing of operations or unit bonds. |
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Additional condition of operations bond. |
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Deposit of securities in lieu of corporate surety. |
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Filing and execution of powers of attorney. |
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Disapproval of bonds or consents of surety. |
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Operations bond--distilled spirits plant and adjacent bonded wine cellar. |
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Bonds and penal sums of bonds. |
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Application of surety for relief from bond. |
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Relief of surety from bond. |
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Release of pledged securities. |
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Subpart I--CONSTRUCTION, EQUIPMENT AND SECURITY
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Construction of buildings |
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Continuous distilling system. |
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Measuring devices and proofing instruments. |
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Identification of structures, areas, apparatus, and equipment. |
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Breaking Government locks. |
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Subpart J--PRODUCTION
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Use of materials in production of spirits. |
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Removal of fermenting material. |
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Removal or destruction of distilling material. |
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Treatment during production. |
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Addition of caramel to rum or brandy and addition of oak chips to spirits. |
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Identification of spirits. |
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Distillates containing extraneous substances. |
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Statement of production procedure or Form 5110.38. |
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Spirits content of chemicals produced. |
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Disposition of chemicals. |
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Subpart K--REDISTILLATION
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Receipts for redistillation. |
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Subpart L--STORAGE
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Receipt and storage of bulk spirits and wines. |
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Addition of oak chips to spirits and addition of caramel to brandy and rum. |
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Filling of packages from tanks. |
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Mingling or blending of spirits for further storage. |
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Packages dumped for mingling. |
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Determining age of mingled spirits. |
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Mingled spirits or wines held in tanks. |
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Subpart M--PROCESSING OPERATIONS OTHER THAN DENATURATION AND MANUFACTURE OF ARTICLES
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Receipt of spirits, wines and alcoholic flavoring materials for processing. |
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Use of spirits, wines and alcoholic flavoring materials. |
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Manufacture of nonbeverage products, intermediate products, or eligible flavors. |
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Removals from processing. |
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Preparation of bottling or packaging record. |
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Labels to agree with contents of tanks and containers. |
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Alcohol content and fill. |
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Removals by bulk conveyances or pipelines. |
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Reclosing and relabeling. |
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Labels for export spirits. |
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Spirits removed for shipment to Puerto Rico. |
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Spirits not originally intended for export. |
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Daily summary record of spirits bottled or packaged. |
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Inventories of wines and bulk spirits (except in packages) in processing account. |
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Inventories of bottled and packaged spirits. |
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Subpart N--DENATURING OPERATIONS AND MANUFACTURE OF ARTICLES
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Dissolving of denaturants. |
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Neutralizing denatured spirits. |
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Restoration and redenaturation of recovered denatured spirits and recovered articles. |
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Mixing of denatured spirits. |
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Conversion of denatured alcohol formulas. |
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Receipt and storage of denatured spirits. |
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Filling of containers from tanks. |
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Containers for denatured spirits. |
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Denatured spirits inventories. |
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Subpart O--SPIRITS FROM CUSTOMS CUSTODY
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Marks on containers of imported spirits. |
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Marks on containers of Puerto Rican and Virgin Islands spirits. |
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Additional tax on nonbeverage spirits. |
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Abatement, remission, credit or refund. |
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Subpart P--TRANSFER AND WITHDRAWALS
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Withdrawal of spirits on production or filling gauge. |
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Application to receive spirits in bond. |
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Termination of application. |
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Determination and payment of tax. |
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Gauge for tax determination. |
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Employer identification number. |
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Application for employer identification number. |
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Taxes to be collected by returns. |
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Payment of tax by electronic fund transfer. |
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Manner of filing returns. |
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Removal of spirits on tax determination. |
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Authorized withdrawals without payment of tax. |
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Withdrawals of spirits for use in wine production. |
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Withdrawal of spirits without payment of tax for experimental or research use. |
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Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products. |
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Authorized withdrawals free of tax. |
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Withdrawal of spirits free of tax. |
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Withdrawal of spirits by the United States. |
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Disposition of excess spirits. |
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Removal of denatured spirits and articles. |
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Subpart Q--LOSSES AND SHORTAGES
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Determination of losses in bond. |
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Loss of spirits from packages. |
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Losses after tax determination. |
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Shortages of bottled distilled spirits. |
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Subpart R--CONTAINERS AND MARKS
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Spirits for nonindustrial use. |
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Spirits for industrial use. |
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Construction of bulk conveyances. |
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Restrictions on disposition of bulk spirits. |
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Package identification numbers in production and storage. |
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Numbering of packages and cases in processing. |
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Specifications for marks. |
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Marks on packages of spirits filled on bonded premises. |
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Change of packages in storage. |
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Marks on containers of specially denatured spirits. |
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Marks on containers of completely denatured alcohol. |
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Additional marks on portable containers. |
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Marks on bulk conveyances. |
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Cases of industrial alcohol. |
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Relabeling and reclosing off bonded premises. |
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Authorized abbreviations to identify marks. |
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Subpart S--LIQUOR BOTTLE AND LABEL REQUIREMENTS
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Distinctive liquor bottles. |
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Receipt and storage of liquor bottles. |
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Bottles to be used for display purposes. |
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Bottles for testing purposes. |
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Bottles not consitituting approved containers. |
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Disposition of stocks of liquor bottles. |
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Use and resale of liquor bottles. |
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Certificate of label approval or exemption. |
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Statements required on labels under an exemption from label approval. |
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Brand name, kind, alcohol content, and State of distillation. |
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Name and address of bottler. |
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Age of whisky containing no neutral spirits. |
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Age of whisky containing neutral spirits. |
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Presence of neutral spirits and coloring, flavoring, and blending materials. |
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Subpart T--CLOSURES
Subpart U--RETURN OF SPIRITS TO BONDED PREMISES AND VOLUNTARY DESTRUCTION
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Return of taxpaid spirits to bonded premises. |
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Receipt and gauge of returned taxpaid spirits. |
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Return of recovered denatured spirits and recovered articles. |
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Articles and spirits residues received for redistillation. |
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Return of recovered tax-free spirits, and spirits and denatured spirits withdrawn free of tax. |
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Return of spirits withdrawn without payment of tax. |
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Return of spirits withdrawn for export with benefit of drawback. |
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Subpart V--SAMPLES OF SPIRITS
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Spirits withdrawn from bonded premises. |
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Samples used on bonded premises. |
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Subpart W--RECORDS AND REPORTS
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Conversion between metric and U.S. units. |
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Maintenance and preservation of records. |
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Photographic copies of records. |
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Authorized abbreviations to identify spirits. |
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Details of daily records. |
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Daily production records. |
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Tank record of wine or spirits of less than 190 degrees of proof. |
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Tank summary record for spirits of 190 degrees or more of proof. |
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Records of manufacturing. |
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Bottling and packaging record. |
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Records of alcohol content and fill tests. |
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Records of finished products. |
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Record of article manufacture. |
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Record of tax determination. |
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Daily summary record of tax determinations. |
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Record of average effective tax rates. |
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Inventory reserve records. |
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Standard effective tax rates. |
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Daily record of wholesale liquor dealer and taxpaid storeroom operations. |
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Record of securing devices. |
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Removal on or after January 1, 1987 of Puerto Rican and Virgin Islands spirits, and rum imported from all other areas. |
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Record of shipment of spirits and specially denatured spirits withdrawn free of tax. |
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Record of distilled spirits shipped to manufacturers of nonbeverage products. |
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Submission of transaction forms. |
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Subpart X--PRODUCTION OF VINEGAR BY THE VAPORIZING PROCESS
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Production of vinegar by the vaporizing process. |
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Changes after original qualification. |
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Notice of permanent discontinuance of business. |
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Construction and equipment. |
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Removals from the premises. |
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Application of distilled spirits tax. |
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Subpart Y--DISTILLED SPIRITS FOR FUEL USE
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Waiver for alcohol fuel plants. |
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Alternate methods or procedures. |
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Emergency variations from requirements. |
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Dealer registration and recordkeeping. |
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Application for permit required. |
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Criteria for issuance of permit. |
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Action on applications to establish small plants. |
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Organizational documents. |
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Information already on file and supplemental information. |
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Changes affecting applications and permits. |
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Automatic termination of permits. |
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Change in type of alcohol fuel plant. |
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Change in name of proprietor. |
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Changes in officers, directors, or principal persons. |
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Change in proprietorship. |
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Alternating proprietorship. |
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Notice of permanent discontinuance. |
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Suspension or revocation. |
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Instructions to compute bond penal sum. |
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Additional provisions with respect to bonds. |
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Construction and equipment. |
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Supervision of operations. |
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Spirits rendered unfit for beverage use in the production process. |
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Record of spirits received. |
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Record of spirits rendered unfit for beverage use. |
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Maintenance and retention of records. |
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Redistillation of spirits or fuel alcohol received on the plant premises. |
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Withdrawal of fuel alcohol. |
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Transfer in bond of spirits. |
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Reconsignment in transit. |
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Prohibited uses, transfers, and withdrawals. |
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Subpart Z--PAPERWORK REDUCTION ACT
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OMB control numbers assigned pursuant to the Paperwork Reduction Act. |
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February 27, 2007< !-- #EndDate -- >-->
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