Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter A - Alcohol |
Part 19 - Distilled Spirits Plants |
§ 19.0 - Scope. |
Subpart A - General Provisions |
§ 19.1 - Definitions. |
§ 19.2 - Territorial extent of these regulations. |
§ 19.3 - Related regulations. |
§ 19.4 - Recovery and reuse of denatured spirits in manufacturing processes. |
§ 19.5 - Manufacturing products unfit for beverage use. |
Subpart B - Administrative and Miscellaneous Provisions |
§ 19.11 - Right of entry and examination. |
§ 19.12 - Furnishing facilities and assistance. |
§ 19.13 - Assignment of officers and supervision of operations. |
§ 19.14 - Delegation of the Administrator's authorities to the appropriate TTB officer. |
§ 19.15 - Forms prescribed. |
§ 19.16 - Modified forms. |
§ 19.17 - Detention of containers. |
§ 19.18 - Samples for the United States. |
§ 19.19 - Discontinuance of storage facilities. |
§ 19.20 - Installation of meters, tanks, and other apparatus. |
“Penalties of Perjury” Declaration |
§ 19.45 - Execution under penalties of perjury. |
Alternate Methods or Procedures and Experimental Operations |
§ 19.26 - Alternate methods or procedures. |
§ 19.27 - Application for and use of alternate method or procedure. |
§ 19.28 - Emergency variations from requirements. |
§ 19.29 - Exemptions for national defense and disasters. |
§ 19.31 - Pilot operations. |
§ 19.32 - Experimental distilled spirits plants. |
§ 19.33 - Application to establish experimental plants. |
§ 19.34 - Experimental or research operations by scientific institutions and colleges of learning. |
§ 19.35 - Application by scientific institutions and colleges of learning for experimental or research operations. |
§ 19.36 - Spirits produced in industrial processes. |
§ 19.37 - Application for industrial processes waiver. |
§ 19.38 - Approval of required documents. |
Penalties of Perjury” Declaration |
Subpart C - Restrictions on Production, Location, and Use of Plants |
§ 19.51 - Home production of distilled spirits prohibited. |
Assessments |
Effective Tax Rates |
Conveyance of Spirits or Wines on Plant Premises |
§ 19.58 - Taxpaid spirits or wines on bonded premises. |
§ 19.59 - Conveyance of untaxpaid spirits or wines within a distilled spirits plant. |
§ 19.60 - Spirits in customs custody. |
Claims |
§ 19.41 - Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond. |
§ 19.42 - Claims on spirits returned to bonded premises. |
§ 19.43 - Claims relating to spirits lost after tax determination. |
§ 19.44 - Execution of claims and supporting documents. |
§ 19.46 - Adjustments for credited tax. |
Gallonage Taxes |
§ 19.21 - Tax. |
§ 19.22 - Attachment of tax. |
§ 19.23 - Lien. |
§ 19.24 - Persons liable for tax. |
§ 19.25 - Time for tax determination. |
Rules for Location and Use of a DSP |
§ 19.52 - Restrictions on location of plants. |
§ 19.53 - Continuity of plant premises. |
§ 19.54 - Use of distilled spirits plant premises. |
§ 19.55 - Other businesses. |
§ 19.56 - Bonded warehouses not on premises qualified for production of spirits. |
Subpart D - Registration of a Distilled Spirits Plant and Obtaining a Permit |
§ 19.71 - Registration and permits in general. |
Requirements for an Operating Permit Under the IRC |
§ 19.91 - Operating permit. |
§ 19.92 - Information required in application for operating permit. |
§ 19.93 - Applicant organization documents. |
§ 19.94 - Trade names. |
§ 19.95 - Issuance of operating permits. |
§ 19.96 - Denial of permit. |
§ 19.97 - Correction of permit. |
§ 19.98 - Duration of permit. |
§ 19.99 - Suspension or revocation of permit. |
Requirements for Registering a Plant |
§ 19.72 - General requirements for registration. |
§ 19.73 - Information required in application for registration. |
§ 19.74 - Description of the plant. |
§ 19.75 - Major equipment. |
§ 19.76 - Statement of plant security. |
§ 19.77 - Statement of production procedure. |
§ 19.78 - Power of attorney. |
§ 19.79 - Registry of stills. |
§ 19.80 - Approved notice of registration. |
§ 19.81 - Maintenance of registration file. |
Activities Not Subject to This Part |
§ 19.57 - Recovery and reuse of denatured spirits in manufacturing processes. |
§ 19.61 - Form prescribed. |
§ 19.62 - Alternate methods or procedures. |
§ 19.63 - Pilot operations. |
§ 19.64 - [Reserved] |
§ 19.65 - Experimental distilled spirits plants. |
§ 19.66 - Application to establish experimental plants. |
§ 19.67 - Spirits produced in industrial processes. |
§ 19.68 - Other businesses. |
§ 19.70 - Exemptions to meet the requirements of National defense. |
§ 19.82 - Detention of containers. |
§ 19.83 - Samples for the United States. |
§ 19.84 - Gauging and measuring equipment. |
Penalties of Perjury |
§ 19.100 - Execution under penalties of perjury. |
Entry and Examination of Premises |
§ 19.86 - Furnishing facilities and assistance. |
Authorities of ATF Officers |
Authorities of the Director |
Gauging of Spirits, Wines or Alcoholic Flavoring Materials |
Securing of Conveyances Used for Transporting Spirits |
Authorities of the Regional Director (Compliance) |
Conveyance of Spirits or Wines on Plant Premises |
Subpart E - Changes to Registrations and Permits |
§ 19.111 - Scope. |
Rules for Amending a Registration |
§ 19.112 - General rules for amending a registration. |
§ 19.113 - Change in name of proprietor. |
§ 19.114 - Changes in stockholders or persons with interest. |
§ 19.115 - Change in officers, directors, members, or managers |
§ 19.116 - Change in proprietorship. |
§ 19.117 - Partnerships. |
§ 19.118 - Change in location. |
§ 19.119 - Change in premises. |
§ 19.120 - Change in operations. |
§ 19.121 - Change in production procedure. |
§ 19.122 - Change in construction or use of buildings and equipment. |
§ 19.123 - Statement of plant security. |
Conduct of Alternate Operations at a Plant |
§ 19.142 - Alternate use of premises and equipment for customs purposes. |
§ 19.143 - Alternation for other purposes. |
§ 19.144 - Alternation of distilled spirits plant and volatile fruit-flavor concentrate plant premises. |
Discontinuance of Operations |
§ 19.147 - Notice of discontinuance of operations. |
Rules for Amending an Operating Permit |
§ 19.126 - General rules for amending an operating permit. |
§ 19.127 - Automatic termination of permits. |
§ 19.128 - Change in name of proprietor. |
§ 19.129 - Change in trade name. |
§ 19.130 - Changes in stockholders or persons with interest. |
§ 19.131 - Changes in officers, directors, members, or managers. |
§ 19.132 - Change in proprietorship. |
§ 19.133 - Partnerships. |
§ 19.134 - Change in location. |
§ 19.135 - Change in operations. |
§ 19.136 - Change in bond status. |
Alternation of Plant Proprietors |
§ 19.141 - Procedures for alternation of proprietors. |
Subpart F - Bonds and Consents of Surety |
Bonding Requirements for a DSP |
§ 19.151 - General. |
§ 19.152 - Types of bonds. |
§ 19.153 - Bond guaranteed by a corporate surety. |
§ 19.154 - Bond guaranteed by deposit of securities or cash (including cash equivalents). |
§ 19.155 - Change of surety bond terms - consent of surety. |
§ 19.156 - Power of attorney for surety. |
§ 19.157 - Disapproval of bonds and consents of surety. |
Requirements for Operations and Withdrawal Bonds |
§ 19.161 - Operations bond. |
§ 19.162 - Operations bond for distilled spirits plant and adjacent bonded wine cellar. |
§ 19.163 - Area operations bond. |
§ 19.164 - Withdrawal bond. |
§ 19.165 - Unit bonds. |
§ 19.166 - Required penal sums. |
§ 19.167 - Increase of bond coverage. |
§ 19.168 - Superseding bonds and new bonds for existing proprietors. |
§ 19.169 - Effect of failure to furnish a superseding bond or a new bond. |
§ 19.170 - Termination of bonds. |
§ 19.171 - Surety notice of relief from bond liability. |
§ 19.172 - Relief of surety from bond liability. |
§ 19.173 - Release of pledged securities. |
Subpart G - Construction, Equipment, and Security Requirements |
§ 19.158 - Data for application for operating permits. |
§ 19.159 - Issuance of operating permits. |
§ 19.160 - Duration of permits. |
§ 19.181 - General. |
Alternate Operations |
§ 19.205 - Alternate curtailment and extension of bonded premises for use as general premises. |
§ 19.206 - Curtailment and extension of plant premises for the manufacture of eligible flavors. |
§ 19.207 - Alternate use of distilled spirits plant and volatile fruit-flavor concentrate premises. |
Operations by Alternating Proprietors |
Package Scale and Pipeline Requirements |
§ 19.186 - Package scales. |
§ 19.187 - Pipelines. |
Changes After Original Qualification |
§ 19.180 - Application for amended registration. |
Tank Requirements |
§ 19.182 - Tanks - general requirements. |
§ 19.183 - Scale tanks. |
§ 19.184 - Scale tank minimum graduations. |
§ 19.185 - Testing scale tanks for accuracy. |
Other Plant Requirements |
§ 19.189 - Identification of structures, areas, apparatus, and equipment. |
§ 19.190 - Office facilities for TTB use. |
§ 19.191 - Signs. |
§ 19.192 - Security. |
§ 19.193 - Breaking Government locks. |
Measuring and Proofing Equipment Requirements |
§ 19.188 - Measuring devices and proofing instruments. |
Permanent Discontinuance of Business |
§ 19.211 - Notice of permanent discontinuance. |
Subpart H - Dealer Registration and Recordkeeping |
§ 19.201 - Definitions. |
§ 19.202 - Dealer registration. |
§ 19.203 - Amending the dealer registration. |
§ 19.204 - Dealer records. |
§ 19.232 - Additional condition of operations bond. |
§ 19.241 - Operations bond—distilled spirits plant and adjacent bonded wine cellar. |
§ 19.244 - Unit bond. |
Termination of Bonds |
§ 19.251 - Relief of surety from bond. |
§ 19.252 - Release of pledged securities. |
New or Superseding Bonds |
§§ 19.238--19.240 - [Reserved] |
Subpart I - Distilled Spirits Taxes |
§ 19.221 - Scope. |
§ 19.271 - Construction of buildings |
§ 19.272 - Equipment. |
§ 19.273 - Tanks. |
§ 19.274 - Pipelines. |
§ 19.275 - Continuous distilling system. |
§ 19.276 - Package scales. |
§ 19.277 - Measuring devices and proofing instruments. |
§ 19.278 - Identification of structures, areas, apparatus, and equipment. |
§ 19.279 - Office facilities. |
§ 19.280 - Signs. |
Basic Provisions of Tax Law Affecting Spirits |
§ 19.222 - Basic tax law provisions. |
§ 19.223 - Persons liable for tax. |
Requirements for Employer Identification Numbers |
§ 19.242 - Employer identification number. |
§ 19.243 - Application for employer identification number. |
Assessment of Taxes by TTB |
§ 19.253 - Assessment of tax on spirits not accounted for or reported. |
§ 19.254 - Assessment of tax for losses or unauthorized removals. |
Additional Tax Provisions |
§ 19.256 - Tax on wine. |
§ 19.257 - Imported spirits. |
§ 19.258 - Additional tax on nonbeverage spirits. |
Requirements for Gauging and Tax Determination |
§ 19.225 - Requirement to gauge and tax determine spirits. |
§ 19.226 - Gauges for tax determination. |
§ 19.227 - Determination of the tax. |
Effective Tax Rates |
§ 19.245 - Tax credits under 26 U.S.C. 5010. |
§ 19.246 - Computing the effective tax rate for a product. |
§ 19.247 - Use of effective (actual) tax rates. |
§ 19.248 - Standard effective tax rate. |
§ 19.249 - Average effective tax rate. |
§ 19.250 - Inventory reserve account. |
Requirements for Filing Tax Returns |
§ 19.233 - Filing prepayment returns. |
§ 19.234 - Filing deferred payment returns. |
§ 19.235 - Deferred payment return periods—annual, quarterly, and semimonthly. |
§ 19.236 - Due dates for returns. |
§ 19.237 - Special rule for semimonthly filers for the month of September. |
§ 19.238 - Payment by mail or courier. |
§ 19.239 - Form of payment. |
§ 19.240 - Payment of tax by electronic fund transfer. |
Rules for Deferred Payment and Prepayment of Taxes |
§ 19.229 - Deferred payment and prepayment of taxes. |
§ 19.230 - Conditions requiring prepayment of taxes. |
§ 19.231 - Accounting for bond coverage. |
Subpart J - Claims |
§ 19.261 - Scope. |
§ 19.311 - Notice by proprietor. |
§ 19.313 - Use of materials in production of spirits. |
§ 19.317 - Treatment during production. |
§ 19.318 - Addition of caramel to rum or brandy and addition of oak chips to spirits. |
§ 19.319 - Production gauge. |
§ 19.320 - Identification of spirits. |
Chemical By-Products |
Formula |
Inventories |
Rules Regarding Credits, Abatement, Remission, or Refund |
§ 19.266 - Claims for credit of tax. |
§ 19.267 - Adjustments for credited tax. |
§ 19.268 - Allowance of remission, abatement, credit, or refund of tax. |
Requirements for Filing Claims |
§ 19.262 - General requirements for filing claims. |
§ 19.263 - Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond - specific requirements. |
§ 19.264 - Claims on spirits returned to bonded premises - specific requirements. |
§ 19.265 - Claims relating to spirits lost after tax determination. |
Rules for Puerto Rican and Virgin Islands Spirits |
§ 19.269 - Puerto Rican and Virgin Islands spirits. |
Subpart K - Gauging |
§ 19.281 - Scope. |
§ 19.282 - General requirements for gauging and measuring equipment. |
§ 19.332 - Receipts for redistillation. |
Required Gauges |
§ 19.283 - When gauges are required. |
Rules for Gauging |
§ 19.284 - Quantity determination of bulk spirits. |
§ 19.285 - Proof determination of distilled spirits. |
§ 19.286 - Gauging of spirits in bottles. |
§ 19.287 - Gauging of alcoholic flavoring materials. |
§ 19.288 - Determination of tare. |
§ 19.289 - Production gauge. |
Subpart L - Production of Distilled Spirits |
§ 19.291 - General. |
Rules for Production of Spirits |
§ 19.301 - Distillation. |
§ 19.302 - Treatment during production. |
§ 19.303 - Addition of caramel to rum or brandy and addition of oak chips to spirits. |
§ 19.304 - Production gauge. |
§ 19.305 - Identification of spirits. |
§ 19.306 - Entry. |
§ 19.307 - Distillates containing extraneous substances. |
Inventories |
Production Inventories |
§ 19.312 - Physical inventories. |
Filling and Changing Packages |
§ 19.345 - Change of packages. |
Rules for Redistillation |
§ 19.314 - General. |
§ 19.315 - Receipts for redistillation. |
§ 19.316 - Redistillation. |
Rules for Chemical Byproducts |
§ 19.308 - Spirits content of chemicals produced. |
§ 19.309 - Disposition of chemicals. |
§ 19.310 - Wash water. |
Mingling or Blending of Spirits |
§ 19.347 - Packages dumped for mingling. |
§ 19.349 - Mingled spirits or wines held in tanks. |
Rules for Receipt, Use, and Disposal of Materials |
§ 19.293 - Receipt of materials. |
§ 19.294 - Removal of fermenting material. |
§ 19.295 - Removal or destruction of distilling material. |
§ 19.296 - Fermented materials. |
§ 19.297 - Use of materials in production of spirits. |
Notification to TTB when Beginning or Suspending Production Operations |
§ 19.292 - Notice of operations. |
Subpart M - Storage of Distilled Spirits |
§ 19.321 - General. |
Bottling, Packaging, and Removal of Products |
§ 19.397 - Spirits not originally intended for export. |
§ 19.398 - Alcohol. |
Receipt and Storage of Spirits and Wines |
§ 19.322 - Receipt and storage of bulk spirits and wines. |
Obscuration |
§ 19.376 - Determining obscuration. |
Inventories |
Storage Inventories |
§ 19.333 - Physical inventories. |
Rules for Filling and Changing Packages |
§ 19.324 - Filling of packages from tanks. |
§ 19.325 - Change of packages. |
Use of Oak Chips and Caramel |
§ 19.331 - Use of oak chips in spirits and caramel in brandy and rum. |
Receipt and Use of Spirits, Wines and Alcoholic Flavoring Materials |
§ 19.373 - Use of spirits, wines and alcoholic flavoring materials. |
§ 19.374 - Manufacture of nonbeverage products, intermediate products, or eligible flavors. |
Rules for Mingling or Blending Spirits |
§ 19.326 - Mingling or blending of spirits for further storage. |
§ 19.327 - Packages dumped for mingling. |
§ 19.328 - Determining age of mingled spirits. |
§ 19.329 - Mingled spirits or wines held in tanks. |
Records |
§ 19.400 - Daily summary record of spirits bottled or packaged. |
Formulas |
§ 19.378 - Formula requirements. |
Subpart N - Processing of Distilled Spirits |
§ 19.341 - General. |
Obscuration Determination |
§ 19.346 - Determining obscuration. |
Rules for Bottling, Packaging, and Removal of Products |
§ 19.351 - Removals from processing. |
§ 19.352 - Bottling tanks. |
§ 19.353 - Bottling tank gauge. |
§ 19.354 - Bottling or packaging records. |
§ 19.355 - Labels describing the spirits. |
§ 19.356 - Alcohol content and fill. |
§ 19.357 - Completion of bottling. |
§ 19.358 - Cases. |
§ 19.359 - Remnants. |
§ 19.360 - Filling packages. |
§ 19.361 - Removals by bulk conveyances or pipelines. |
§ 19.362 - Rebottling. |
§ 19.363 - Reclosing and relabeling. |
§ 19.364 - Bottled-in-bond spirits. |
§ 19.365 - Spirits not originally intended for export. |
§ 19.366 - Alcohol. |
Rules for Receipt and Use of Spirits, Wines, and Alcoholic Flavoring Materials |
§ 19.342 - Receipt of spirits, wines, and alcoholic flavoring materials for processing. |
§ 19.343 - Use of spirits, wines, and alcoholic flavoring materials. |
§ 19.344 - Manufacture of nonbeverage products, intermediate products, or eligible flavors. |
Inventories |
Denaturation |
§ 19.456 - Adding denaturants. |
§ 19.458 - Restoration and redenaturation of recovered denatured spirits and recovered articles. |
§ 19.460 - Conversion of denatured alcohol formulas. |
Requirements for Processing Inventories |
§ 19.371 - Inventories of wines and bulk spirits in processing. |
§ 19.372 - Physical inventories of bottled and packaged spirits. |
Articles |
Filing Formulas With TTB |
§ 19.348 - Formula requirements. |
Subpart O - Denaturing Operations and Manufacture of Articles |
§ 19.381 - General. |
§ 19.382 - Formulas. |
§ 19.481 - General. |
Rules for Denaturing Spirits and Testing Denaturants |
§ 19.383 - Gauging for denaturation. |
§ 19.384 - Adding denaturants to spirits. |
§ 19.385 - Making alcohol or water solutions of denaturants. |
§ 19.386 - Adjusting pH of denatured spirits. |
§ 19.387 - Ensuring the quality of denaturants. |
Puerto Rican and Virgin Islands Spirits |
Imported Spirits |
Rules for Restoration and Redenaturation, Inventories, and Manufacture of Articles; Records Required |
§ 19.393 - Restoration and redenaturation of recovered denatured spirits and recovered articles. |
§ 19.394 - Inventory of denatured spirits. |
§ 19.395 - Manufacture of articles. |
§ 19.396 - Required records. |
Rules for Storing Denatured Spirits and Filling Containers |
§ 19.388 - Storing denatured spirits. |
§ 19.389 - Filling containers from tanks. |
§ 19.390 - Container marking requirements. |
Rules for Mixing and Converting Denatured Spirits |
§ 19.391 - Mixing denatured spirits. |
§ 19.392 - Converting denatured alcohol to a different formula. |
Subpart P - Transfers, Receipts, and Withdrawals |
§ 19.401 - Authorized transactions. |
Spirits Withdrawn Free of Tax |
§ 19.424 - Authorized withdrawals free of tax. |
§ 19.425 - Withdrawal of spirits free of tax. |
§ 19.426 - Withdrawal of spirits by the United States. |
§ 19.427 - Removal of denatured spirits and articles. |
§ 19.428 - Reconsignment. |
Spirits Withdrawn Without Payment of Tax |
§ 19.418 - Authorized withdrawals without payment of tax. |
§ 19.419 - Withdrawals of spirits for use in wine production. |
§ 19.420 - Withdrawals of spirits without payment of tax for experimental or research use. |
§ 19.421 - Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products. |
Withdrawals on Determination and Payment of Tax |
§ 19.515 - Determination and payment of tax. |
§ 19.521 - Application for employer identification number. |
§ 19.522 - Taxes to be collected by returns. |
§ 19.524 - Payment of tax by electronic fund transfer. |
§ 19.526 - Removal of spirits on tax determination. |
Rules for Taking Samples of Spirits |
§ 19.434 - Spirits withdrawn from bonded premises. |
§ 19.435 - Samples used on bonded premises. |
§ 19.436 - Taxpayment of samples. |
§ 19.437 - Labels. |
Withdrawal of Spirits Without Payment of Tax |
§ 19.531 - Authorized withdrawals without payment of tax. |
§ 19.532 - Withdrawals of spirits for use in wine production. |
§ 19.533 - Withdrawal of spirits without payment of tax for experimental or research use. |
§ 19.534 - Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products. |
Receipt of Spirits from Customs Custody |
§ 19.409 - General. |
§ 19.410 - Age and fill date. |
§ 19.411 - Recording gauge. |
§ 19.412 - Importation of denatured spirits. |
General |
§ 19.501 - Authority to withdraw. |
§ 19.502 - Withdrawal of spirits on production or filling gauge. |
§ 19.503 - Determination of tare. |
Marking Requirements for Imported Spirits |
§ 19.414 - Marks on containers of imported spirits. |
§ 19.415 - Marks on containers of Puerto Rican and Virgin Islands spirits. |
Withdrawal of Spirits Free of Tax |
§ 19.536 - Authorized withdrawals free of tax. |
§ 19.537 - Withdrawal of spirits free of tax. |
§ 19.538 - Withdrawal of spirits by the United States. |
§ 19.539 - Disposition of excess spirits. |
§ 19.540 - Removal of denatured spirits and articles. |
§ 19.541 - Reconsignment. |
Securing Conveyances |
§ 19.441 - Securing of conveyances. |
Spirits Withdrawn on Production Gauge |
§ 19.431 - Withdrawal of spirits on production gauge. |
Transfers Between Bonded Premises |
§ 19.402 - Authorized transfers in bond. |
§ 19.403 - Application to receive spirits in bond. |
§ 19.404 - Termination of application. |
§ 19.405 - Consignor for in-bond shipments. |
§ 19.406 - Reconsignment of in-bond shipments. |
§ 19.407 - Consignee premises. |
§ 19.505 - Authorized transfers. |
§ 19.506 - Application to receive spirits in bond. |
§ 19.507 - Termination of application. |
§ 19.508 - Consignor premises. |
§ 19.509 - Reconsignment. |
§ 19.510 - Consignee premises. |
Subpart Q - Return of Spirits to Bonded Premises and Voluntary Destruction |
§ 19.451 - Scope. |
Rules for Voluntary Destruction |
§ 19.459 - Voluntary destruction. |
Losses |
§ 19.561 - Losses in general. |
§ 19.562 - Determination of losses in bond. |
§ 19.563 - Loss of spirits from packages. |
§ 19.564 - Losses after tax determination. |
Shortages |
§ 19.565 - Shortages of bottled distilled spirits. |
Conditions for Return of Spirits to Bond |
§ 19.452 - Return of taxpaid spirits to bonded premises for destruction, denaturation, redistillation, reconditioning, or rebottling. |
§ 19.453 - Return of bottled spirits for relabeling or reclosing. |
§ 19.454 - Other authorized returns to bonded premises. |
§ 19.455 - Return of spirits withdrawn for export with benefit of drawback. |
§ 19.457 - Receipt of spirits abandoned to the United States. |
Subpart R - Losses and Shortages |
§ 19.461 - Losses and shortages in general. |
§ 19.462 - Determination of losses in bond. |
§ 19.463 - Loss of spirits from packages. |
§ 19.464 - Losses after tax determination. |
§ 19.465 - Shortages of bottled spirits. |
Marks |
§ 19.594 - Numbering of packages and cases in processing. |
§ 19.595 - Specifications for marks. |
§ 19.605 - Additional marks on portable containers. |
§ 19.608 - Cases of industrial alcohol. |
§ 19.609 - [Reserved] |
§ 19.610 - Obliteration of marks. |
Containers |
§ 19.583 - Spirits for industrial use. |
§ 19.587 - Pipelines. |
§ 19.588 - Construction of bulk conveyances. |
§ 19.589 - Restrictions on disposition of bulk spirits. |
Subpart S - Containers and Marks |
§ 19.471 - General. |
§ 19.472 - Need to determine use of spirits - industrial or nonindustrial. |
Marking Requirements for Spirits |
§ 19.482 - General. |
§ 19.483 - Specifications for marks. |
§ 19.484 - Marks on packages filled in production or storage. |
§ 19.485 - Package identification numbers in production and storage. |
§ 19.486 - Change of packages in storage. |
§ 19.487 - Kind of spirits. |
§ 19.488 - Marks on packages filled in processing. |
§ 19.489 - Marks on cases filled in processing. |
§ 19.490 - Numbering of packages and cases filled in processing. |
§ 19.491 - Marks on containers of specially denatured spirits. |
§ 19.492 - Marks on containers of completely denatured alcohol. |
§ 19.493 - Caution label for completely denatured alcohol. |
§ 19.494 - Additional marks on portable containers. |
§ 19.495 - Marks on bulk conveyances. |
§ 19.496 - Cases of industrial alcohol. |
§ 19.497 - Obliteration of marks. |
§ 19.498 - Relabeling and reclosing off bonded premises. |
§ 19.499 - Authorized abbreviations to identify marks. |
Bottle Label Requirements |
§ 19.642 - Statements required on labels under an exemption from label approval. |
Liquor Bottle Requirements |
§ 19.633 - Distinctive liquor bottles. |
§ 19.635 - Bottles to be used for display purposes. |
§ 19.636 - Bottles for testing purposes. |
§ 19.637 - Bottles not consitituting approved containers. |
§ 19.638 - Disposition of stocks of liquor bottles. |
§ 19.639 - Use and resale of liquor bottles. |
Requirements for Containers |
§ 19.473 - Authorized containers. |
§ 19.474 - Spirits for nonindustrial use. |
§ 19.475 - Spirits for industrial use. |
§ 19.476 - Packages. |
§ 19.477 - Use of bulk conveyances. |
§ 19.478 - Construction requirements for bulk conveyances. |
§ 19.479 - Restrictions on dispositions of bulk spirits. |
Subpart T - Liquor Bottle, Label, and Closure Requirements |
Labeling Requirements |
§ 19.516 - Certificate of label approval or exemption. |
§ 19.517 - Statements required on labels under an exemption from label approval. |
§ 19.518 - Name and address of bottler. |
§ 19.519 - Labels for export spirits. |
§ 19.520 - Spirits for shipment to Puerto Rico. |
Authorized Liquor Bottles |
§ 19.511 - Bottles authorized. |
§ 19.512 - Bottles not constituting approved containers. |
§ 19.513 - Distinctive liquor bottles. |
Closure Requirements |
§ 19.523 - Affixing closures. |
§ 19.525 - Reclosing. |
Subpart U - XXX |
Returns |
§ 19.681 - Return of taxpaid spirits to bonded premises. |
§ 19.682 - Receipt and gauge of returned taxpaid spirits. |
Voluntary Destruction |
Subpart V - Records and Reports |
§ 19.701 - Spirits withdrawn from bonded premises. |
§ 19.702 - Samples used on bonded premises. |
Filing Forms and Reports |
§ 19.631 - Submission of transaction forms. |
§ 19.632 - Submission of monthly reports. |
§ 19.634 - Computer-generated reports and transaction forms. |
Production Records |
§ 19.584 - Materials for the production of distilled spirits. |
§ 19.585 - Production and withdrawal records. |
§ 19.586 - Byproduct spirits production records. |
Tax Records |
§ 19.611 - Records of tax determination in general. |
§ 19.612 - Summary records of tax determinations. |
§ 19.613 - Average effective tax rate records. |
§ 19.614 - Inventory reserve records. |
§ 19.615 - Standard effective tax rate records. |
Other Required Records |
§ 19.616 - Records of samples. |
§ 19.617 - Destruction records. |
§ 19.618 - Gauge record. |
§ 19.619 - Package gauge record. |
§ 19.620 - Transfer record - consignor's responsibility. |
§ 19.621 - Transfer record - consignee's responsibility. |
§ 19.622 - Daily records of wholesale liquor dealer and taxpaid storeroom operations. |
§ 19.623 - Records of inventories. |
§ 19.624 - Removal of Puerto Rican and Virgin Islands spirits and rum imported from all other areas. |
§ 19.625 - Shipping records for spirits and specially denatured spirits withdrawn free of tax. |
§ 19.626 - Records of distilled spirits shipped to manufacturers of nonbeverage products. |
§ 19.627 - Alternating premises record. |
Storage Records |
§ 19.590 - Storage operations. |
§ 19.591 - Package summary records. |
§ 19.592 - Tank record of wine and spirits of less than 190° of proof. |
§ 19.593 - Tank summary record for spirits of 190° or more of proof. |
Processing Records |
§ 19.596 - Processing records in general. |
§ 19.597 - Manufacturing records. |
§ 19.598 - Dump/batch records. |
§ 19.599 - Bottling and packaging records. |
§ 19.600 - Alcohol content and fill test record. |
§ 19.601 - Finished products records. |
§ 19.602 - Redistillation records. |
§ 19.603 - Liquor bottle records. |
§ 19.604 - Rebottling, relabeling, and reclosing records. |
General Rules for Records |
§ 19.571 - Records in general. |
§ 19.572 - Format of records. |
§ 19.573 - Location of required records. |
§ 19.574 - Availability of records. |
§ 19.575 - Retention of records. |
§ 19.576 - Preservation of records. |
§ 19.577 - Documents that are not records. |
§ 19.578 - Financial records and books of account. |
§ 19.580 - Time for making entries in records. |
§ 19.581 - Details of daily records. |
§ 19.582 - Conversion from metric to U.S. units. |
Denaturation and Article Manufacture Records |
§ 19.606 - Denaturation records. |
§ 19.607 - Article manufacture records. |
Subpart W - Production of Vinegar by the Vaporizing Process |
Storage Account |
§ 19.740 - Daily storage records. |
§ 19.741 - Package summary records. |
§ 19.743 - Tank summary record for spirits of 190 degrees or more of proof. |
Rules for Operating Vinegar Plants |
§ 19.647 - Authorized operations. |
§ 19.648 - Conduct of operations. |
§ 19.649 - Restrictions on alcohol content. |
Records |
§ 19.731 - General. |
§ 19.732 - Details of daily records. |
Submission of Forms and Reports |
§ 19.791 - Submission of transaction forms. |
§ 19.792 - Reports. |
Processing Account |
§ 19.748 - Dump/batch records. |
§ 19.750 - Records of alcohol content and fill tests. |
§ 19.751 - Records of finished products. |
§ 19.753 - Record of article manufacture. |
Vinegar Plants in General |
§ 19.641 - Application. |
Liability for Distilled Spirits Tax |
§ 19.651 - Liability for distilled spirits tax. |
Qualification, Construction, and Equipment Requirements for Vinegar Plants |
§ 19.643 - Qualification requirements. |
§ 19.644 - Changes after original qualification. |
§ 19.645 - Notice of permanent discontinuance of business. |
§ 19.646 - Construction and equipment requirements. |
General |
§ 19.721 - Records. |
§ 19.725 - Photographic copies of records. |
Tax Records |
§ 19.762 - Daily summary record of tax determinations. |
§ 19.763 - Record of average effective tax rates. |
§ 19.764 - Inventory reserve records. |
§ 19.765 - Standard effective tax rates. |
Other Records |
§ 19.766 - Record of samples. |
§ 19.767 - Record of destruction. |
§ 19.768 - Gauge record. |
§ 19.769 - Package gauge record. |
§ 19.770 - Transfer record. |
§ 19.773 - Daily record of wholesale liquor dealer and taxpaid storeroom operations. |
§ 19.774 - Record of inventories. |
§ 19.775 - Record of securing devices. |
§ 19.776 - Record of scale tests. |
§ 19.777 - [Reserved] |
§ 19.778 - Removal on or after January 1, 1987 of Puerto Rican and Virgin Islands spirits, and rum imported from all other areas. |
§ 19.779 - Record of shipment of spirits and specially denatured spirits withdrawn free of tax. |
§ 19.780 - Record of distilled spirits shipped to manufacturers of nonbeverage products. |
§§ 19.771--19.772 - [Reserved] |
Required Records for Vinegar Plants |
§ 19.650 - Daily records. |
Production Account |
Subpart X - Distilled Spirits for Fuel Use |
§ 19.661 - Scope. |
Scope of subpart |
§ 19.821 - Production of vinegar by the vaporizing process. |
Redistillation |
§ 19.722 - General rules for redistillation of spirits or fuel alcohol. |
§ 19.723 - Effect of redistillation on plant size and bond amount. |
§ 19.724 - Records of redistillation. |
Changes to Permit Information |
§ 19.683 - Changes affecting permit applications. |
§ 19.684 - Automatic termination of permits. |
§ 19.685 - Change in type of alcohol fuel plant. |
§ 19.686 - Change in name of proprietor. |
§ 19.687 - Changes in officers, directors, members, managers, or principal persons. |
§ 19.688 - Change in proprietorship. |
§ 19.689 - Continuing partnerships. |
§ 19.690 - Change in location. |
§ 19.691 - Change in address without change in location or area. |
Reports |
§ 19.720 - Reports. |
Plant Operations |
§ 19.826 - Authorized operations. |
§ 19.827 - Conduct of operations. |
§ 19.828 - Removals from the premises. |
TTB Rights and Authorities |
§ 19.706 - Supervision of operations. |
Receipt of Spirits from Customs Custody |
§ 19.742 - Authorized transfers from customs custody. |
Bonds |
§ 19.699 - General bond requirements. |
§ 19.700 - Amount of bond. |
Marking Requirements |
§ 19.752 - Marks. |
Qualification Documents |
§ 19.822 - Application. |
§ 19.823 - Changes after original qualification. |
§ 19.824 - Notice of permanent discontinuance of business. |
Liability for Taxes |
§ 19.669 - Distilled spirits taxes. |
§ 19.670 - Dealer registration and recordkeeping. |
Transfer of Spirits to and from Distilled Spirits Plants |
§ 19.739 - Authorized transfers to or from distilled spirits plants. |
General |
§ 19.662 - Definitions. |
§ 19.663 - Application of other provisions. |
§ 19.665 - Alternate methods or procedures. |
§ 19.666 - Application for and use of an alternate method or procedure. |
§ 19.667 - Emergency variations from requirements. |
Transfer of Spirits Between Alcohol Fuel Plants |
§ 19.733 - Authorized transfers between alcohol fuel plants. |
§ 19.734 - Consignor for in-bond shipments. |
§ 19.735 - Reconsignment while in transit. |
§ 19.736 - Consignee for in-bond shipments. |
Records |
§ 19.829 - Daily records. |
Construction and Equipment |
§ 19.825 - Construction and equipment. |
Obtaining a Permit |
§ 19.672 - Types of plants. |
§ 19.673 - Small plant permit applications. |
§ 19.674 - TTB action on small plant applications. |
§ 19.675 - Medium plant permit applications. |
§ 19.676 - Large plant permit applications. |
§ 19.677 - Large plant applications - organizational documents. |
§ 19.678 - Criteria for issuance of permit. |
§ 19.679 - Duration of permit. |
§ 19.680 - Registration of stills. |
Materials for Making Spirits Unfit for Beverage Use |
§ 19.746 - Authorized materials. |
§ 19.747 - Other materials. |
Requirements for Construction, Equipment, and Security |
§ 19.703 - Construction and equipment. |
§ 19.704 - Security. |
Alternating Proprietorship |
§ 19.692 - Qualifying for alternating proprietorship. |
§ 19.693 - Operating requirements for alternating proprietorships. |
Accounting for Spirits |
§ 19.709 - Gauging. |
§ 19.710 - Inventory of spirits. |
Rules for Taking Samples |
§ 19.749 - Samples. |
Administrative and Miscellaneous |
§ 19.830 - Application of distilled spirits tax. |
Rules for Use, Withdrawal, and Transfer of Spirits |
§ 19.726 - Prohibited uses, transfers, and withdrawals. |
§ 19.727 - Use on premises. |
§ 19.728 - Withdrawal of spirits. |
§ 19.729 - Withdrawal of fuel alcohol. |
Recordkeeping |
§ 19.714 - General requirements for records. |
§ 19.715 - Format of records. |
§ 19.716 - Maintenance and retention of records. |
§ 19.717 - Time for making entries in records. |
§ 19.718 - Required records. |
§ 19.719 - Spirits made unfit for beverage use in the production process. |
Discontinuance of Business and Permit Suspension or Revocation |
§ 19.695 - Notice of permanent discontinuance. |
§ 19.697 - Permit suspension or revocation. |
Subpart Y - Paperwork Reduction Act |
§ 19.761 - OMB control numbers assigned under the Paperwork Reduction Act. |
§ 19.901 - Scope of subpart. |
§ 19.902 - Waiver for alcohol fuel plants. |
§ 19.903 - Alternate methods or procedures. |
§ 19.904 - Emergency variations from requirements. |
§ 19.905 - Taxes. |
§ 19.906 - Dealer registration and recordkeeping. |
Bonds |
§ 19.955 - Bonds. |
§ 19.956 - Amount of bond. |
§ 19.957 - Instructions to compute bond penal sum. |
§ 19.958 - Conditions of bond. |
§ 19.959 - Additional provisions with respect to bonds. |
Construction, Equipment and Security |
§ 19.965 - Construction and equipment. |
§ 19.966 - Security. |
§ 19.967 - Additional security. |
Supervision |
§ 19.970 - Supervision of operations. |
Permits |
§ 19.910 - Application for permit required. |
§ 19.911 - Criteria for issuance of permit. |
§ 19.912 - Small plants. |
§ 19.913 - Action on applications to establish small plants. |
§ 19.914 - Medium plants. |
§ 19.915 - Large plants. |
§ 19.916 - Organizational documents. |
§ 19.917 - Powers of attorney. |
§ 19.918 - Information already on file and supplemental information. |
Changes Affecting Applications and Permits |
§ 19.919 - Changes affecting applications and permits. |
§ 19.920 - Automatic termination of permits. |
§ 19.921 - Change in type of alcohol fuel plant. |
§ 19.922 - Change in name of proprietor. |
§ 19.923 - Changes in officers, directors, or principal persons. |
§ 19.924 - Change in proprietorship. |
§ 19.925 - Continuing partnerships. |
§ 19.926 - Change in location. |
Accounting for Spirits |
§ 19.980 - Gauging. |
§ 19.981 - Inventories. |
§ 19.982 - Records. |
§ 19.983 - Spirits rendered unfit for beverage use in the production process. |
§ 19.984 - Record of spirits received. |
§ 19.985 - Record of spirits rendered unfit for beverage use. |
§ 19.986 - Record of dispositions. |
§ 19.987 - Maintenance and retention of records. |
§ 19.988 - Reports. |
Permanent Discontinuance of Business |
§ 19.945 - Notice of permanent discontinuance. |
Materials for Rendering Spirits Unfit for Beverage Use |
§ 19.1005 - Authorized Materials. |
§ 19.1006 - Other materials. |
§ 19.1007 - Samples. |
Redistillation |
§ 19.990 - Redistillation of spirits or fuel alcohol received on the plant premises. |
Marks |
§ 19.1008 - Marks. |
Alternate Operations |
§ 19.930 - Alternating proprietorship. |
Definitions |
§ 19.907 - Meaning of terms. |
Uses, Withdrawals and Transfers |
§ 19.995 - Use on premises. |
§ 19.996 - Withdrawal of spirits. |
§ 19.997 - Withdrawal of fuel alcohol. |
§ 19.998 - Transfer in bond of spirits. |
§ 19.999 - Consignor premises. |
§ 19.1000 - Reconsignment in transit. |
§ 19.1001 - Consignee premises. |
§ 19.1002 - Prohibited uses, transfers, and withdrawals. |
Suspension or Revocation of Permits |
§ 19.950 - Suspension or revocation. |
Subpart Z - Paperwork Reduction Act |
§ 19.1010 - OMB control numbers assigned pursuant to the Paperwork Reduction Act. |
Subpart Ca - Dealer Registration and Recordkeeping |
§ 19.49 - Definitions. |
§ 19.50 - Dealer registration. |
Special Tax Stamps |