Home/CFR/Title 27/Part 25
FEDERAL · 27 CFR

Part 25 — Beer

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

§ 25.1Production and removal of beer.
§ 25.2Territorial extent.
§ 25.3Forms prescribed.
§ 25.4Related regulations.
§ 25.5OMB control numbers assigned under the Paperwork Reduction Act.
§ 25.6Delegations of the Administrator.
§ 25.11Meaning of terms.
§ 25.15Materials for the production of beer.
§ 25.21Restrictions on location.
§ 25.22Continuity of brewery.
§ 25.23Restrictions on use.
§ 25.24Storage of beer.
§ 25.25Operation of a tavern on brewery premises.
§ 25.31Brewery buildings.
§ 25.35Tanks.
§ 25.36Empty container storage.
§ 25.41Measuring system required.
§ 25.42Testing of measuring devices.
§ 25.51Right of Entry and Examination.
§ 25.52Variations from requirements.
§ 25.53Submissions of samples of fermented products.
§ 25.55Formulas for fermented products.
§ 25.56Filing of formulas.
§ 25.57Formula information.
§ 25.58New and superseding formulas.
§ 25.61General requirements for notice.
§ 25.62Data for notice.
§ 25.63Notice of registration.
§ 25.64Maintenance of notice file.
§ 25.65Power of attorney.
§ 25.66Organizational documents.
§ 25.67§ 25.67 [Reserved]
§ 25.68Description of brewery.
§ 25.71Amended or superseding notices.
§ 25.72Change in proprietorship.
§ 25.73Change in partnership.
§ 25.74Change in stockholders.
§ 25.75Change in officers and directors.
§ 25.76§ 25.76 [Reserved]
§ 25.77Change in location.
§ 25.78Change in premises.
§ 25.79Change in bond status.
§ 25.81Alternation of brewery and bonded or taxpaid wine premises.
§ 25.85Notice of permanent discontinuance.
§ 25.91Requirement for bond.
§ 25.92Consent of surety.
§ 25.93Penal sum of bond.
§ 25.94Strengthening bonds.
§ 25.95Superseding bonds and new bonds for existing brewers.
§ 25.96Superseding bond.
§ 25.97Continuation certificate.
§ 25.98Surety or security.
§ 25.99Filing powers of attorney.
§ 25.101Disapproval of bonds or consents of surety.
§ 25.102Termination of surety's liability.
§ 25.103Notice by surety for relief from liability under bond.
§ 25.104Termination of bonds.
§ 25.105Release of collateral security.
§ 25.106Application to terminate bond by existing brewer who becomes exempt from bond requirements.
§ 25.111Definitions.
§ 25.112Dealer registration.
§ 25.113Amending the dealer registration.
§ 25.114Dealer records.
§ 25.141Barrels and kegs.
§ 25.142Bottles.
§ 25.143Cases.
§ 25.144Rebranding barrels and kegs.
§ 25.145Tanks, vehicles, and vessels.
§ 25.151Rate of tax.
§ 25.152Reduced rate of tax for certain brewers.
§ 25.153Persons liable for tax.
§ 25.155Types of containers.
§ 25.156Determination of tax on keg beer.
§ 25.157Determination of tax on bottled beer.
§ 25.158Tax computation for bottled beer.
§ 25.159Time of tax determination and payment; offsets.
§ 25.160Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.
§ 25.163Method of tax payment.
§ 25.164Deferred payment return periods—annual, quarterly, and semimonthly.
§ 25.164aSpecial September rule for taxes due by semimonthly return.
§ 25.165Payment of tax by electronic fund transfer.
§ 25.166Payment of reduced rate of tax.
§ 25.167Notice of brewer to pay reduced rate of tax.
§ 25.168Employer identification number.
§ 25.169Application for employer identification number.
§ 25.173Brewer in default.
§ 25.174Bond not sufficient.
§ 25.175Prepayment of tax.
§ 25.177Evasion of or failure to pay tax; failure to file a tax return.
§ 25.181Eligibility.
§ 25.182Kinds of containers.
§ 25.183Determination of quantity transferred.
§ 25.184Losses in transit.
§ 25.185Mingling.
§ 25.186Record of beer transferred.
§ 25.191General.
§ 25.192Removal of sour or damaged beer.
§ 25.195Removals for analysis.
§ 25.196Removals for research, development or testing.
§ 25.201Removal by pipeline.
§ 25.203Exportation without payment of tax.
§ 25.205Production.
§ 25.206Removal of beer.
§ 25.207Removal from brewery for personal or family use.
§ 25.211Beer returned to brewery.
§ 25.212Beer returned to brewery from which removed.
§ 25.213Beer returned to brewery other than that from which removed.
§ 25.221Voluntary destruction of beer.
§ 25.222Notice of brewer.
§ 25.223Destruction of beer off brewery premises.
§ 25.224Refund or adjustment of tax.
§ 25.225Destruction of taxpaid beer which was never removed from brewery premises.
§ 25.231Finished beer.
§ 25.232Basic permit.
§ 25.241Production.
§ 25.242Markings.
§ 25.251Authorized removals.
§ 25.252Records.
§ 25.261General.
§ 25.262Restrictions and conditions on processes of concentration and reconstitution.
§ 25.263Production of concentrate and reconstitution of beer.
§ 25.264Transfer between breweries.
§ 25.271General.
§ 25.272Application.
§ 25.273Action on application.
§ 25.274Bond.
§ 25.275§ 25.275 [Reserved]
§ 25.276Operations and records.
§ 25.277Discontinuance of operations.
§ 25.281General.
§ 25.282Beer lost by fire, theft, casualty, or act of God.
§ 25.283Claims for refund of tax.
§ 25.284Adjustment of tax.
§ 25.285Refund of beer tax excessively paid.
§ 25.286Claims for remission of tax on beer lost in transit between breweries.
§ 25.291Records.
§ 25.292Daily records of operations.
§ 25.293Record of ballings and alcohol content.
§ 25.294Inventories.
§ 25.295Record of unsalable beer.
§ 25.296Record of beer concentrate.
§ 25.297Report of Operations, Form 5130.9 or Form 5130.26.
§ 25.298Excise tax return, Form 5000.24.
§ 25.299Execution under penalties of perjury.
§ 25.300Retention and preservation of records.
§ 25.301Photographic copies of records.