Home/CFR/Title 27/Part 19
FEDERAL · 27 CFR

Part 19 — Distilled Spirits Plants

441 sections · Title 27: Alcohol, Tobacco Products and Firearms

§ 19.0Scope.
§ 19.1Definitions.
§ 19.2Territorial extent of these regulations.
§ 19.3Related regulations.
§ 19.4Recovery and reuse of denatured spirits in manufacturing processes.
§ 19.5Manufacturing products unfit for beverage use.
§ 19.11Right of entry and examination.
§ 19.12Furnishing facilities and assistance.
§ 19.13Assignment of officers and supervision of operations.
§ 19.14Delegation of the Administrator's authorities to the appropriate TTB officer.
§ 19.15Forms prescribed.
§ 19.16Modified forms.
§ 19.17Detention of containers.
§ 19.18Samples for the United States.
§ 19.19Discontinuance of storage facilities.
§ 19.20Installation of meters, tanks, and other apparatus.
§ 19.26Alternate methods or procedures.
§ 19.27Application for and use of alternate method or procedure.
§ 19.28Emergency variations from requirements.
§ 19.29Exemptions for national defense and disasters.
§ 19.31Pilot operations.
§ 19.32Experimental distilled spirits plants.
§ 19.33Application to establish experimental plants.
§ 19.34Experimental or research operations by scientific institutions and colleges of learning.
§ 19.35Application by scientific institutions and colleges of learning for experimental or research operations.
§ 19.36Spirits produced in industrial processes.
§ 19.37Application for industrial processes waiver.
§ 19.38Approval of required documents.
§ 19.45Execution under penalties of perjury.
§ 19.51Home production of distilled spirits prohibited.
§ 19.52Restrictions on location of plants.
§ 19.53Continuity of plant premises.
§ 19.54Use of distilled spirits plant premises.
§ 19.55Other businesses.
§ 19.56Bonded warehouses not on premises qualified for production of spirits.
§ 19.58Taxpaid spirits or wines on bonded premises.
§ 19.59Conveyance of untaxpaid spirits or wines within a distilled spirits plant.
§ 19.60Spirits in customs custody.
§ 19.71Registration and permits in general.
§ 19.72General requirements for registration.
§ 19.73Information required in application for registration.
§ 19.74Description of the plant.
§ 19.75Major equipment.
§ 19.76Statement of plant security.
§ 19.77Statement of production procedure.
§ 19.78Power of attorney.
§ 19.79Registry of stills.
§ 19.80Approved notice of registration.
§ 19.81Maintenance of registration file.
§ 19.91Operating permit.
§ 19.92Information required in application for operating permit.
§ 19.93Applicant organization documents.
§ 19.94Trade names.
§ 19.95Issuance of operating permits.
§ 19.96Denial of permit.
§ 19.97Correction of permit.
§ 19.98Duration of permit.
§ 19.99Suspension or revocation of permit.
§ 19.111Scope.
§ 19.112General rules for amending a registration.
§ 19.113Change in name of proprietor.
§ 19.114Changes in stockholders or persons with interest.
§ 19.115Change in officers, directors, members, or managers
§ 19.116Change in proprietorship.
§ 19.117Partnerships.
§ 19.118Change in location.
§ 19.119Change in premises.
§ 19.120Change in operations.
§ 19.121Change in production procedure.
§ 19.122Change in construction or use of buildings and equipment.
§ 19.123Statement of plant security.
§ 19.126General rules for amending an operating permit.
§ 19.127Automatic termination of permits.
§ 19.128Change in name of proprietor.
§ 19.129Change in trade name.
§ 19.130Changes in stockholders or persons with interest.
§ 19.131Changes in officers, directors, members, or managers.
§ 19.132Change in proprietorship.
§ 19.133Partnerships.
§ 19.134Change in location.
§ 19.135Change in operations.
§ 19.136Change in bond status.
§ 19.141Procedures for alternation of proprietors.
§ 19.142Alternate use of premises and equipment for customs purposes.
§ 19.143Alternation for other purposes.
§ 19.144Alternation of distilled spirits plant and volatile fruit-flavor concentrate plant premises.
§ 19.147Notice of discontinuance of operations.
§ 19.151General.
§ 19.152Types of bonds.
§ 19.153Bond guaranteed by a corporate surety.
§ 19.154Bond guaranteed by deposit of securities or cash (including cash equivalents).
§ 19.155Change of surety bond terms—consent of surety.
§ 19.156Power of attorney for surety.
§ 19.157Disapproval of bonds and consents of surety.
§ 19.161Operations bond.
§ 19.162Operations bond for distilled spirits plant and adjacent bonded wine cellar.
§ 19.163Area operations bond.
§ 19.164Withdrawal bond.
§ 19.165Unit bonds.
§ 19.166Required penal sums.
§ 19.167Increase of bond coverage.
§ 19.168Superseding bonds and new bonds for existing proprietors.
§ 19.169Effect of failure to furnish a superseding bond or a new bond.
§ 19.170Termination of bonds.
§ 19.171Surety notice of relief from bond liability.
§ 19.172Relief of surety from bond liability.
§ 19.173Release of pledged securities.
§ 19.181General.
§ 19.182Tanks—general requirements.
§ 19.183Scale tanks.
§ 19.184Scale tank minimum graduations.
§ 19.185Testing scale tanks for accuracy.
§ 19.186Package scales.
§ 19.187Pipelines.
§ 19.188Measuring devices and proofing instruments.
§ 19.189Identification of structures, areas, apparatus, and equipment.
§ 19.190Office facilities for TTB use.
§ 19.191Signs.
§ 19.192Security.
§ 19.193Breaking Government locks.
§ 19.201Definitions.
§ 19.202Dealer registration.
§ 19.203Amending the dealer registration.
§ 19.204Dealer records.
§ 19.221Scope.
§ 19.222Basic tax law provisions.
§ 19.223Persons liable for tax.
§ 19.225Requirement to gauge and tax determine spirits.
§ 19.226Gauges for tax determination.
§ 19.227Determination of the tax.
§ 19.229Deferred payment and prepayment of taxes.
§ 19.230Conditions requiring prepayment of taxes.
§ 19.231Accounting for bond coverage.
§ 19.233Filing prepayment returns.
§ 19.234Filing deferred payment returns.
§ 19.235Deferred payment return periods—annual, quarterly, and semimonthly.
§ 19.236Due dates for returns.
§ 19.237Special rule for semimonthly filers for the month of September.
§ 19.238Payment by mail or courier.
§ 19.239Form of payment.
§ 19.240Payment of tax by electronic fund transfer.
§ 19.242Employer identification number.
§ 19.243Application for employer identification number.
§ 19.245Tax credits under 26 U.S.C. 5010.
§ 19.246Computing the effective tax rate for a product.
§ 19.247Use of effective (actual) tax rates.
§ 19.248Standard effective tax rate.
§ 19.249Average effective tax rate.
§ 19.250Inventory reserve account.
§ 19.253Assessment of tax on spirits not accounted for or reported.
§ 19.254Assessment of tax for losses or unauthorized removals.
§ 19.256Tax on wine.
§ 19.257Imported spirits.
§ 19.258Additional tax on nonbeverage spirits.
§ 19.261Scope.
§ 19.262General requirements for filing claims.
§ 19.263Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond—specific requirements.
§ 19.264Claims on spirits returned to bonded premises—specific requirements.
§ 19.265Claims relating to spirits lost after tax determination.
§ 19.266Claims for credit of tax.
§ 19.267Adjustments for credited tax.
§ 19.268Allowance of remission, abatement, credit, or refund of tax.
§ 19.269Puerto Rican and Virgin Islands spirits.
§ 19.281Scope.
§ 19.282General requirements for gauging and measuring equipment.
§ 19.283When gauges are required.
§ 19.284Quantity determination of bulk spirits.
§ 19.285Proof determination of distilled spirits.
§ 19.286Gauging of spirits in bottles.
§ 19.287Gauging of alcoholic flavoring materials.
§ 19.288Determination of tare.
§ 19.289Production gauge.
§ 19.291General.
§ 19.292Notice of operations.
§ 19.293Receipt of materials.
§ 19.294Removal of fermenting material.
§ 19.295Removal or destruction of distilling material.
§ 19.296Fermented materials.
§ 19.297Use of materials in production of spirits.
§ 19.301Distillation.
§ 19.302Treatment during production.
§ 19.303Addition of caramel to rum or brandy and addition of oak chips to spirits.
§ 19.304Production gauge.
§ 19.305Identification of spirits.
§ 19.306Entry.
§ 19.307Distillates containing extraneous substances.
§ 19.308Spirits content of chemicals produced.
§ 19.309Disposition of chemicals.
§ 19.310Wash water.
§ 19.312Physical inventories.
§ 19.314General.
§ 19.315Receipts for redistillation.
§ 19.316Redistillation.
§ 19.321General.
§ 19.322Receipt and storage of bulk spirits and wines.
§ 19.324Filling of packages from tanks.
§ 19.325Change of packages.
§ 19.326Mingling or blending of spirits for further storage.
§ 19.327Packages dumped for mingling.
§ 19.328Determining age of mingled spirits.
§ 19.329Mingled spirits or wines held in tanks.
§ 19.331Use of oak chips in spirits and caramel in brandy and rum.
§ 19.333Physical inventories.
§ 19.341General.
§ 19.342Receipt of spirits, wines, and alcoholic flavoring materials for processing.
§ 19.343Use of spirits, wines, and alcoholic flavoring materials.
§ 19.344Manufacture of nonbeverage products, intermediate products, or eligible flavors.
§ 19.346Determining obscuration.
§ 19.348Formula requirements.
§ 19.351Removals from processing.
§ 19.352Bottling tanks.
§ 19.353Bottling tank gauge.
§ 19.354Bottling or packaging records.
§ 19.355Labels describing the spirits.
§ 19.356Alcohol content and fill.
§ 19.357Completion of bottling.
§ 19.358Cases.
§ 19.359Remnants.
§ 19.360Filling packages.
§ 19.361Removals by bulk conveyances or pipelines.
§ 19.362Rebottling.
§ 19.363Reclosing and relabeling.
§ 19.364Bottled-in-bond spirits.
§ 19.365Spirits not originally intended for export.
§ 19.366Alcohol.
§ 19.371Inventories of wines and bulk spirits in processing.
§ 19.372Physical inventories of bottled and packaged spirits.
§ 19.381General.
§ 19.382Formulas.
§ 19.383Gauging for denaturation.
§ 19.384Adding denaturants to spirits.
§ 19.385Making alcohol or water solutions of denaturants.
§ 19.386Adjusting pH of denatured spirits.
§ 19.387Ensuring the quality of denaturants.
§ 19.388Storing denatured spirits.
§ 19.389Filling containers from tanks.
§ 19.390Container marking requirements.
§ 19.391Mixing denatured spirits.
§ 19.392Converting denatured alcohol to a different formula.
§ 19.393Restoration and redenaturation of recovered denatured spirits and recovered articles.
§ 19.394Inventory of denatured spirits.
§ 19.395Manufacture of articles.
§ 19.396Required records.
§ 19.401Authorized transactions.
§ 19.402Authorized transfers in bond.
§ 19.403Application to receive spirits in bond.
§ 19.404Termination of application.
§ 19.405Consignor for in-bond shipments.
§ 19.406Reconsignment of in-bond shipments.
§ 19.407Consignee premises.
§ 19.409General.
§ 19.410Age and fill date.
§ 19.411Recording gauge.
§ 19.412Importation of denatured spirits.
§ 19.414Marks on containers of imported spirits.
§ 19.415Marks on containers of Puerto Rican and Virgin Islands spirits.
§ 19.418Authorized withdrawals without payment of tax.
§ 19.419Withdrawals of spirits for use in wine production.
§ 19.420Withdrawals of spirits without payment of tax for experimental or research use.
§ 19.421Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products.
§ 19.424Authorized withdrawals free of tax.
§ 19.425Withdrawal of spirits free of tax.
§ 19.426Withdrawal of spirits by the United States.
§ 19.427Removal of denatured spirits and articles.
§ 19.428Reconsignment.
§ 19.431Withdrawal of spirits on production gauge.
§ 19.434Spirits withdrawn from bonded premises.
§ 19.435Samples used on bonded premises.
§ 19.436Taxpayment of samples.
§ 19.437Labels.
§ 19.441Securing of conveyances.
§ 19.451Scope.
§ 19.452Return of taxpaid spirits to bonded premises for destruction, denaturation, redistillation, reconditioning, or rebottling.
§ 19.453Return of bottled spirits for relabeling or reclosing.
§ 19.454Other authorized returns to bonded premises.
§ 19.455Return of spirits withdrawn for export with benefit of drawback.
§ 19.457Receipt of spirits abandoned to the United States.
§ 19.459Voluntary destruction.
§ 19.461Losses and shortages in general.
§ 19.462Determination of losses in bond.
§ 19.463Loss of spirits from packages.
§ 19.464Losses after tax determination.
§ 19.465Shortages of bottled spirits.
§ 19.471General.
§ 19.472Need to determine use of spirits—industrial or nonindustrial.
§ 19.473Authorized containers.
§ 19.474Spirits for nonindustrial use.
§ 19.475Spirits for industrial use.
§ 19.476Packages.
§ 19.477Use of bulk conveyances.
§ 19.478Construction requirements for bulk conveyances.
§ 19.479Restrictions on dispositions of bulk spirits.
§ 19.482General.
§ 19.483Specifications for marks.
§ 19.484Marks on packages filled in production or storage.
§ 19.485Package identification numbers in production and storage.
§ 19.486Change of packages in storage.
§ 19.487Kind of spirits.
§ 19.488Marks on packages filled in processing.
§ 19.489Marks on cases filled in processing.
§ 19.490Numbering of packages and cases filled in processing.
§ 19.491Marks on containers of specially denatured spirits.
§ 19.492Marks on containers of completely denatured alcohol.
§ 19.493Caution label for completely denatured alcohol.
§ 19.494Additional marks on portable containers.
§ 19.495Marks on bulk conveyances.
§ 19.496Cases of industrial alcohol.
§ 19.497Obliteration of marks.
§ 19.498Relabeling and reclosing off bonded premises.
§ 19.499Authorized abbreviations to identify marks.
§ 19.511Bottles authorized.
§ 19.512Bottles not constituting approved containers.
§ 19.513Distinctive liquor bottles.
§ 19.516Certificate of label approval or exemption.
§ 19.517Statements required on labels under an exemption from label approval.
§ 19.518Name and address of bottler.
§ 19.519Labels for export spirits.
§ 19.520Spirits for shipment to Puerto Rico.
§ 19.523Affixing closures.
§ 19.525Reclosing.
§ 19.571Records in general.
§ 19.572Format of records.
§ 19.573Location of required records.
§ 19.574Availability of records.
§ 19.575Retention of records.
§ 19.576Preservation of records.
§ 19.577Documents that are not records.
§ 19.578Financial records and books of account.
§ 19.580Time for making entries in records.
§ 19.581Details of daily records.
§ 19.582Conversion from metric to U.S. units.
§ 19.584Materials for the production of distilled spirits.
§ 19.585Production and withdrawal records.
§ 19.586Byproduct spirits production records.
§ 19.590Storage operations.
§ 19.591Package summary records.
§ 19.592Tank record of wine and spirits of less than 190° of proof.
§ 19.593Tank summary record for spirits of 190° or more of proof.
§ 19.596Processing records in general.
§ 19.597Manufacturing records.
§ 19.598Dump/batch records.
§ 19.599Bottling and packaging records.
§ 19.600Alcohol content and fill test record.
§ 19.601Finished products records.
§ 19.602Redistillation records.
§ 19.603Liquor bottle records.
§ 19.604Rebottling, relabeling, and reclosing records.
§ 19.606Denaturation records.
§ 19.607Article manufacture records.
§ 19.611Records of tax determination in general.
§ 19.612Summary records of tax determinations.
§ 19.613Average effective tax rate records.
§ 19.614Inventory reserve records.
§ 19.615Standard effective tax rate records.
§ 19.616Records of samples.
§ 19.617Destruction records.
§ 19.618Gauge record.
§ 19.619Package gauge record.
§ 19.620Transfer record—consignor's responsibility.
§ 19.621Transfer record—consignee's responsibility.
§ 19.622Daily records of wholesale liquor dealer and taxpaid storeroom operations.
§ 19.623Records of inventories.
§ 19.624Removal of Puerto Rican and Virgin Islands spirits and rum imported from all other areas.
§ 19.625Shipping records for spirits and specially denatured spirits withdrawn free of tax.
§ 19.626Records of distilled spirits shipped to manufacturers of nonbeverage products.
§ 19.627Alternating premises record.
§ 19.631Submission of transaction forms.
§ 19.632Submission of monthly reports.
§ 19.634Computer-generated reports and transaction forms.
§ 19.641Application.
§ 19.643Qualification requirements.
§ 19.644Changes after original qualification.
§ 19.645Notice of permanent discontinuance of business.
§ 19.646Construction and equipment requirements.
§ 19.647Authorized operations.
§ 19.648Conduct of operations.
§ 19.649Restrictions on alcohol content.
§ 19.650Daily records.
§ 19.651Liability for distilled spirits tax.
§ 19.661Scope.
§ 19.662Definitions.
§ 19.663Application of other provisions.
§ 19.665Alternate methods or procedures.
§ 19.666Application for and use of an alternate method or procedure.
§ 19.667Emergency variations from requirements.
§ 19.669Distilled spirits taxes.
§ 19.670Dealer registration and recordkeeping.
§ 19.672Types of plants.
§ 19.673Small plant permit applications.
§ 19.674TTB action on small plant applications.
§ 19.675Medium plant permit applications.
§ 19.676Large plant permit applications.
§ 19.677Large plant applications—organizational documents.
§ 19.678Criteria for issuance of permit.
§ 19.679Duration of permit.
§ 19.680Registration of stills.
§ 19.683Changes affecting permit applications.
§ 19.684Automatic termination of permits.
§ 19.685Change in type of alcohol fuel plant.
§ 19.686Change in name of proprietor.
§ 19.687Changes in officers, directors, members, managers, or principal persons.
§ 19.688Change in proprietorship.
§ 19.689Continuing partnerships.
§ 19.690Change in location.
§ 19.691Change in address without change in location or area.
§ 19.692Qualifying for alternating proprietorship.
§ 19.693Operating requirements for alternating proprietorships.
§ 19.695Notice of permanent discontinuance.
§ 19.697Permit suspension or revocation.
§ 19.699General bond requirements.
§ 19.700Amount of bond.
§ 19.703Construction and equipment.
§ 19.704Security.
§ 19.706Supervision of operations.
§ 19.709Gauging.
§ 19.710Inventory of spirits.
§ 19.714General requirements for records.
§ 19.715Format of records.
§ 19.716Maintenance and retention of records.
§ 19.717Time for making entries in records.
§ 19.718Required records.
§ 19.719Spirits made unfit for beverage use in the production process.
§ 19.720Reports.
§ 19.722General rules for redistillation of spirits or fuel alcohol.
§ 19.723Effect of redistillation on plant size and bond amount.
§ 19.724Records of redistillation.
§ 19.726Prohibited uses, transfers, and withdrawals.
§ 19.727Use on premises.
§ 19.728Withdrawal of spirits.
§ 19.729Withdrawal of fuel alcohol.
§ 19.733Authorized transfers between alcohol fuel plants.
§ 19.734Consignor for in-bond shipments.
§ 19.735Reconsignment while in transit.
§ 19.736Consignee for in-bond shipments.
§ 19.739Authorized transfers to or from distilled spirits plants.
§ 19.742Authorized transfers from customs custody.
§ 19.746Authorized materials.
§ 19.747Other materials.
§ 19.749Samples.
§ 19.752Marks.
§ 19.761OMB control numbers assigned under the Paperwork Reduction Act.