Home/CFR/Title 27/Part 24
FEDERAL · 27 CFR

Part 24 — Wine

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

§ 24.1General.
§ 24.2Territorial extent.
§ 24.4Related regulations.
§ 24.10Meaning of terms.
§ 24.19Delegations of the Administrator.
§ 24.20Forms prescribed.
§ 24.21Modified forms.
§ 24.22Alternate method or procedure.
§ 24.25Emergency variations from requirements.
§ 24.26Authority to approve.
§ 24.27Segregation of operations.
§ 24.28Installation of meters, tanks, and other apparatus.
§ 24.29Claims.
§ 24.30Supervision.
§ 24.31Submission of forms and reports.
§ 24.32Records.
§ 24.35Right of entry and examination.
§ 24.36Instruments and measuring devices.
§ 24.37Samples for the United States.
§ 24.40Gauging and measuring.
§ 24.41Office facilities.
§ 24.45Use on returns.
§ 24.46Application.
§ 24.47Execution of IRS Form SS-4.
§ 24.50§ 24.50 [Reserved]
§ 24.51Definitions.
§ 24.52Dealer registration.
§ 24.53Amending the dealer registration.
§ 24.54Dealer records.
§ 24.60General.
§ 24.61Assessment of tax.
§ 24.62Notice.
§ 24.65Claims for wine or spirits lost or destroyed in bond.
§ 24.66Claims on wine returned to bond.
§ 24.67Other claims.
§ 24.68Insurance coverage.
§ 24.69Filing of claims.
§ 24.70Claims for credit of tax.
§ 24.75Wine for personal or family use.
§ 24.76Tax exempt cider.
§ 24.77Experimental wine.
§ 24.80General.
§ 24.81Filing of formulas.
§ 24.82Samples.
§ 24.85Essences.
§ 24.86Essences produced on wine premises.
§ 24.87Essences made elsewhere.
§ 24.90Taxpaid products.
§ 24.91Conveyance of untaxpaid wine or spirits.
§ 24.92Products in customs custody.
§ 24.95General.
§ 24.96Use off premises.
§ 24.97Use on premises.
§ 24.100General.
§ 24.101Bonded wine premises.
§ 24.102Premises established for taxpaid wine operations.
§ 24.103Other operations.
§ 24.105General.
§ 24.106Basic permit requirements.
§ 24.107Designation as a bonded winery.
§ 24.108Bonded wine warehouse application.
§ 24.109Data for application.
§ 24.110Organizational documents.
§ 24.111Description of premises.
§ 24.112Name of proprietor and trade names.
§ 24.113Description of volatile fruit-flavor concentrate operations.
§ 24.114Registry of stills.
§ 24.115Registry number.
§ 24.116Powers of attorney.
§ 24.117Maintenance of application file.
§ 24.120Amended application.
§ 24.121Changes affecting permits.
§ 24.122Change in name of proprietor or trade name.
§ 24.123Change in stockholders.
§ 24.124Change in corporate officers.
§ 24.125Change in proprietorship.
§ 24.126Change in proprietorship involving a bonded wine warehouse.
§ 24.127Adoption of formulas.
§ 24.128Continuing partnerships.
§ 24.129Change in location.
§ 24.130Change in volatile fruit-flavor concentrate operations.
§ 24.131Change in building construction and use of premises.
§ 24.132Change in bond status.
§ 24.135Wine premises alternation.
§ 24.136Procedure for alternating proprietors.
§ 24.137Alternate use of the wine premises for customs purposes.
§ 24.140Notice.
§ 24.141Bonded wine warehouse.
§ 24.145General requirements.
§ 24.146Bonds.
§ 24.147Operations bond or unit bond.
§ 24.148Penal sums of bonds.
§ 24.149Corporate surety.
§ 24.150Powers of attorney.
§ 24.151Deposit of collateral security.
§ 24.152Consents of surety.
§ 24.153Strengthening bonds.
§ 24.154Superseding bonds and new bonds for existing proprietors.
§ 24.155Disapproval and appeal from disapproval.
§ 24.156Termination of bonds.
§ 24.157Application by surety for relief from bond.
§ 24.158Extent of relief.
§ 24.159Release of collateral security.
§ 24.160Application to terminate bond by existing proprietor who becomes exempt from bond requirements.
§ 24.165Premises.
§ 24.166Buildings or rooms.
§ 24.167Tanks.
§ 24.168Identification of tanks.
§ 24.169Pipelines.
§ 24.170Measuring devices and testing instruments.
§ 24.175General.
§ 24.176Crushing and fermentation.
§ 24.177Chaptalization (Brix adjustment).
§ 24.178Amelioration.
§ 24.179Sweetening.
§ 24.180Use of concentrated and unconcentrated fruit juice.
§ 24.181Use of sugar.
§ 24.182Use of acid to correct natural deficiencies.
§ 24.183Use of distillates containing aldehydes.
§ 24.184Use of volatile fruit-flavor concentrate.
§ 24.185Use of wood to treat natural wine.
§ 24.186Accidental additions of water.
§ 24.190General.
§ 24.191Segregation of operations.
§ 24.192Process and materials.
§ 24.193Conversion into still wine or still hard cider.
§ 24.195General.
§ 24.196Formula required.
§ 24.197Production by fermentation.
§ 24.198Blending.
§ 24.200General.
§ 24.201Formula required.
§ 24.202Dried fruit.
§ 24.203Honey wine.
§ 24.204Other agricultural products.
§ 24.210Classes of wine other than standard wine.
§ 24.211Formula required.
§ 24.212High fermentation wine.
§ 24.213Heavy bodied blending wine.
§ 24.214Spanish type blending sherry.
§ 24.215Wine or wine products not for beverage use.
§ 24.216Distilling material.
§ 24.217Vinegar stock.
§ 24.218Other wine.
§ 24.225Production and use of spirits.
§ 24.226Receipt or transfer of spirits.
§ 24.227Transfer of spirits by pipeline for immediate use.
§ 24.228Transfer of spirits by pipeline to a spirits storage tank.
§ 24.229Tank car and tank truck requirements.
§ 24.230Examination of tank car or tank truck.
§ 24.231Receipt of spirits in sealed bulk containers.
§ 24.232Gauge of spirits.
§ 24.233Addition of spirits to wine.
§ 24.234Other use of spirits.
§ 24.235Taxpayment or destruction of spirits.
§ 24.236Losses of spirits.
§ 24.237Spirits added to juice or concentrated fruit juice.
§ 24.240General.
§ 24.241Decolorizing juice or wine.
§ 24.242Authority to use greater quantities of decolorizing material in juice or wine.
§ 24.243Filtering aids.
§ 24.244Use of acid to stabilize standard wine.
§ 24.245Use of carbon dioxide in still wine and still hard cider.
§ 24.246Materials authorized for the treatment of wine and juice.
§ 24.247Materials authorized for the treatment of distilling material.
§ 24.248Processes authorized for the treatment of wine, juice, and distilling material.
§ 24.249Experimentation with new treating material or process.
§ 24.250Application for use of new treating material or process.
§ 24.251Tolerance for artificially carbonated hard cider and sparkling hard cider.
§ 24.252Salvaging accidentally diluted wine.
§ 24.255Bottling or packing wine.
§ 24.256Bottle aging wine.
§ 24.257Labeling wine containers.
§ 24.258Certificates of approval or exemption.
§ 24.259Marks.
§ 24.260Serial numbers or filling date.
§ 24.265Losses by theft.
§ 24.266Inventory losses.
§ 24.267Losses in transit.
§ 24.268Losses by fire or other casualty.
§ 24.270Determination of tax.
§ 24.271Deferred payment return periods—annual, quarterly, and semimonthly.
§ 24.272Payment of tax by electronic fund transfer.
§ 24.273§ 24.273 [Reserved]
§ 24.274Failure to timely pay tax or file a return.
§ 24.275Prepayment of tax.
§ 24.276Prepayment of tax; proprietor in default.
§ 24.277Date of mailing or delivering of returns.
§ 24.278Tax credit for certain small domestic producers.
§ 24.279Tax adjustments related to wine credit.
§ 24.280General.
§ 24.281Consignor premises.
§ 24.282Multiple transfers.
§ 24.283Reconsignment.
§ 24.284Consignee premises.
§ 24.290Removal of wine as distilling material.
§ 24.291Removal of wine for vinegar production.
§ 24.292Exported wine.
§ 24.293Wine for Government use.
§ 24.294Destruction of wine.
§ 24.295Return of wine to bond.
§ 24.296Taxpaid wine operations.
§ 24.300General.
§ 24.301Bulk still wine and bulk still hard cider record.
§ 24.302Effervescent wine record.
§ 24.303Formula wine record.
§ 24.304Chaptalization (Brix adjustment) and amelioration record.
§ 24.305Sweetening record.
§ 24.306Distilling material or vinegar stock record.
§ 24.307Nonbeverage wine record.
§ 24.308Bottled or packed wine record.
§ 24.309Transfer in bond record.
§ 24.310Taxpaid removals from bond record.
§ 24.311Taxpaid wine record.
§ 24.312Wine returned to bond record.
§ 24.313Inventory record.
§ 24.314Label information record.
§ 24.315Materials received and used record.
§ 24.316Spirits record.
§ 24.317Sugar record.
§ 24.318Acid record.
§ 24.319Carbon dioxide record.
§ 24.320Chemical record.
§ 24.321Decolorizing material record.
§ 24.322Allied products record.
§ 24.323Excise Tax Return form.
§ 24.331Wine eligible for the hard cider tax rate.
§ 24.332Hard cider materials.