Subpart A - Scope

§ 24.1 - General.

§ 24.2 - Territorial extent.

§ 24.3 - Status and operation of existing premises.

§ 24.4 - Related regulations.

Subpart B - Definitions

§ 24.10 - Meaning of terms.

Subpart C - Administrative and Miscellaneous Provisions

Samples

§ 24.95 - General.

§ 24.96 - Use off premises.

§ 24.97 - Use on premises.

Authorities of the Regional Director (Compliance)

Assessments

§ 24.60 - General.

§ 24.61 - Assessment of tax.

§ 24.62 - Notice.

Facilities and Assistance

§ 24.40 - Gauging and measuring.

§ 24.41 - Office facilities.

Authorities of ATF Officers

Dealer Registration and Recordkeeping

§ 24.50 - [Reserved]

§ 24.51 - Definitions.

§ 24.52 - Dealer registration.

§ 24.53 - Amending the dealer registration.

§ 24.54 - Dealer records.

Employer Identification Number

§ 24.45 - Use on returns.

§ 24.46 - Application.

§ 24.47 - Execution of IRS Form SS-4.

Formulas

§ 24.80 - General.

§ 24.81 - Filing of formulas.

§ 24.82 - Samples.

Authorities

§ 24.19 - Delegations of the Administrator.

§ 24.20 - Forms prescribed.

§ 24.21 - Modified forms.

§ 24.22 - Alternate method or procedure.

§ 24.25 - Emergency variations from requirements.

§ 24.26 - Authority to approve.

§ 24.27 - Segregation of operations.

§ 24.28 - Installation of meters, tanks, and other apparatus.

§ 24.29 - Claims.

§ 24.30 - Supervision.

§ 24.31 - Submission of forms and reports.

§ 24.32 - Records.

§ 24.35 - Right of entry and examination.

§ 24.36 - Instruments and measuring devices.

§ 24.37 - Samples for the United States.

Tax Exempt Wine

§ 24.75 - Wine for personal or family use.

§ 24.76 - Tax exempt cider.

§ 24.77 - Experimental wine.

Authorities of the Director

Conveyance of Wine or Spirits on Wine Premises

§ 24.90 - Taxpaid products.

§ 24.91 - Conveyance of untaxpaid wine or spirits.

§ 24.92 - Products in customs custody.

Special (Occupational) Taxes

§ 24.55 - Changes in special (occupational) tax stamps.

Essences

§ 24.85 - Essences.

§ 24.86 - Essences produced on wine premises.

§ 24.87 - Essences made elsewhere.

Claims

§ 24.65 - Claims for wine or spirits lost or destroyed in bond.

§ 24.66 - Claims on wine returned to bond.

§ 24.67 - Other claims.

§ 24.68 - Insurance coverage.

§ 24.69 - Filing of claims.

§ 24.70 - Claims for credit of tax.

Subpart D - Establishment and Operations

§ 24.100 - General.

Application

§ 24.105 - General.

§ 24.106 - Basic permit requirements.

§ 24.107 - Designation as a bonded winery.

§ 24.108 - Bonded wine warehouse application.

§ 24.109 - Data for application.

§ 24.110 - Organizational documents.

§ 24.111 - Description of premises.

§ 24.112 - Name of proprietor and trade names.

§ 24.113 - Description of volatile fruit-flavor concentrate operations.

§ 24.114 - Registry of stills.

§ 24.115 - Registry number.

§ 24.116 - Powers of attorney.

§ 24.117 - Maintenance of application file.

Premises and Operations

§ 24.101 - Bonded wine premises.

§ 24.102 - Premises established for taxpaid wine operations.

§ 24.103 - Other operations.

Permanent Discontinuance of Operations

§ 24.140 - Notice.

§ 24.141 - Bonded wine warehouse.

Alternation

§ 24.135 - Wine premises alternation.

§ 24.136 - Procedure for alternating proprietors.

§ 24.137 - Alternate use of the wine premises for customs purposes.

Changes Subsequent to Original Establishment

§ 24.120 - Amended application.

§ 24.121 - Changes affecting permits.

§ 24.122 - Change in name of proprietor or trade name.

§ 24.123 - Change in stockholders.

§ 24.124 - Change in corporate officers.

§ 24.125 - Change in proprietorship.

§ 24.126 - Change in proprietorship involving a bonded wine warehouse.

§ 24.127 - Adoption of formulas.

§ 24.128 - Continuing partnerships.

§ 24.129 - Change in location.

§ 24.130 - Change in volatile fruit-flavor concentrate operations.

§ 24.131 - Change in building construction and use of premises.

§ 24.132 - Change in bond status.

Bonds and Consents of Surety

§ 24.145 - General requirements.

§ 24.146 - Bonds.

§ 24.147 - Operations bond or unit bond.

§ 24.148 - Penal sums of bonds.

§ 24.149 - Corporate surety.

§ 24.150 - Powers of attorney.

§ 24.151 - Deposit of collateral security.

§ 24.152 - Consents of surety.

§ 24.153 - Strengthening bonds.

§ 24.154 - Superseding bonds and new bonds for existing proprietors.

§ 24.155 - Disapproval and appeal from disapproval.

§ 24.156 - Termination of bonds.

§ 24.157 - Application by surety for relief from bond.

§ 24.158 - Extent of relief.

§ 24.159 - Release of collateral security.

§ 24.160 - Application to terminate bond by existing proprietor who becomes exempt from bond requirements.

Subpart E - Construction and Equipment

§ 24.165 - Premises.

§ 24.166 - Buildings or rooms.

§ 24.167 - Tanks.

§ 24.168 - Identification of tanks.

§ 24.169 - Pipelines.

§ 24.170 - Measuring devices and testing instruments.

Subpart F - Production of Wine

§ 24.175 - General.

§ 24.176 - Crushing and fermentation.

§ 24.177 - Chaptalization (Brix adjustment).

§ 24.178 - Amelioration.

§ 24.179 - Sweetening.

§ 24.180 - Use of concentrated and unconcentrated fruit juice.

§ 24.181 - Use of sugar.

§ 24.182 - Use of acid to correct natural deficiencies.

§ 24.183 - Use of distillates containing aldehydes.

§ 24.184 - Use of volatile fruit-flavor concentrate.

§ 24.185 - Use of wood to treat natural wine.

§ 24.186 - Accidental additions of water.

Subpart G - Production of Effervescent Wine

§ 24.190 - General.

§ 24.191 - Segregation of operations.

§ 24.192 - Process and materials.

§ 24.193 - Conversion into still wine or still hard cider.

Subpart H - Production of Special Natural Wine

§ 24.195 - General.

§ 24.196 - Formula required.

§ 24.197 - Production by fermentation.

§ 24.198 - Blending.

Subpart I - Production of Agricultural Wine

§ 24.200 - General.

§ 24.201 - Formula required.

§ 24.202 - Dried fruit.

§ 24.203 - Honey wine.

§ 24.204 - Other agricultural products.

Subpart J - Production of Other Than Standard Wine

§ 24.210 - Classes of wine other than standard wine.

§ 24.211 - Formula required.

§ 24.212 - High fermentation wine.

§ 24.213 - Heavy bodied blending wine.

§ 24.214 - Spanish type blending sherry.

§ 24.215 - Wine or wine products not for beverage use.

§ 24.216 - Distilling material.

§ 24.217 - Vinegar stock.

§ 24.218 - Other wine.

Subpart K - Spirits

§ 24.225 - Production and use of spirits.

§ 24.226 - Receipt or transfer of spirits.

§ 24.227 - Transfer of spirits by pipeline for immediate use.

§ 24.228 - Transfer of spirits by pipeline to a spirits storage tank.

§ 24.229 - Tank car and tank truck requirements.

§ 24.230 - Examination of tank car or tank truck.

§ 24.231 - Receipt of spirits in sealed bulk containers.

§ 24.232 - Gauge of spirits.

§ 24.233 - Addition of spirits to wine.

§ 24.234 - Other use of spirits.

§ 24.235 - Taxpayment or destruction of spirits.

§ 24.236 - Losses of spirits.

§ 24.237 - Spirits added to juice or concentrated fruit juice.

Subpart L - Storage, Treatment and Finishing of Wine

§ 24.240 - General.

§ 24.241 - Decolorizing juice or wine.

§ 24.242 - Authority to use greater quantities of decolorizing material in juice or wine.

§ 24.243 - Filtering aids.

§ 24.244 - Use of acid to stabilize standard wine.

§ 24.245 - Use of carbon dioxide in still wine and still hard cider.

§ 24.246 - Materials authorized for the treatment of wine and juice.

§ 24.247 - Materials authorized for the treatment of distilling material.

§ 24.248 - Processes authorized for the treatment of wine, juice, and distilling material.

§ 24.249 - Experimentation with new treating material or process.

§ 24.250 - Application for use of new treating material or process.

§ 24.251 - Tolerance for artificially carbonated hard cider and sparkling hard cider.

§ 24.252 - Salvaging accidentally diluted wine.

Bottling, Packing, and Labeling of Wine

§ 24.255 - Bottling or packing wine.

§ 24.256 - Bottle aging wine.

§ 24.257 - Labeling wine containers.

§ 24.258 - Certificates of approval or exemption.

§ 24.259 - Marks.

§ 24.260 - Serial numbers or filling date.

Subpart M - Losses of Wine

§ 24.265 - Losses by theft.

§ 24.266 - Inventory losses.

§ 24.267 - Losses in transit.

§ 24.268 - Losses by fire or other casualty.

Subpart N - Removal, Return and Receipt of Wine

Return of Unmerchantable Wine to Bond

Taxpaid Wine Operations

§ 24.296 - Taxpaid wine operations.

Transfer of Wine in Bond

§ 24.280 - General.

§ 24.281 - Consignor premises.

§ 24.282 - Multiple transfers.

§ 24.283 - Reconsignment.

§ 24.284 - Consignee premises.

Removals Without Payment of Tax

§ 24.290 - Removal of wine as distilling material.

§ 24.291 - Removal of wine for vinegar production.

§ 24.292 - Exported wine.

§ 24.293 - Wine for Government use.

§ 24.294 - Destruction of wine.

Taxpaid Removals

§ 24.270 - Determination of tax.

§ 24.271 - Deferred payment return periods - annual, quarterly, and semimonthly.

§ 24.272 - Payment of tax by electronic fund transfer.

§ 24.273 - [Reserved]

§ 24.274 - Failure to timely pay tax or file a return.

§ 24.275 - Prepayment of tax.

§ 24.276 - Prepayment of tax; proprietor in default.

§ 24.277 - Date of mailing or delivering of returns.

§ 24.278 - Tax credit for certain small domestic producers.

§ 24.279 - Tax adjustments related to wine credit.

Return of Wine to Bond

§ 24.295 - Return of wine to bond.

Subpart O - Records and Reports

§ 24.300 - General.

§ 24.301 - Bulk still wine and bulk still hard cider record.

§ 24.302 - Effervescent wine record.

§ 24.303 - Formula wine record.

§ 24.304 - Chaptalization (Brix adjustment) and amelioration record.

§ 24.305 - Sweetening record.

§ 24.306 - Distilling material or vinegar stock record.

§ 24.307 - Nonbeverage wine record.

§ 24.308 - Bottled or packed wine record.

§ 24.309 - Transfer in bond record.

§ 24.310 - Taxpaid removals from bond record.

§ 24.311 - Taxpaid wine record.

§ 24.312 - Wine returned to bond record.

§ 24.313 - Inventory record.

§ 24.314 - Label information record.

§ 24.315 - Materials received and used record.

§ 24.316 - Spirits record.

§ 24.317 - Sugar record.

§ 24.318 - Acid record.

§ 24.319 - Carbon dioxide record.

§ 24.320 - Chemical record.

§ 24.321 - Decolorizing material record.

§ 24.322 - Allied products record.

§ 24.323 - Excise Tax Return form.

Subpart P - Eligibility for the Hard Cider Tax Rate