Subpart A - Scope of Regulations

§ 251.1 - Imported distilled spirits, wines, and beer.

§ 251.2 - Forms prescribed.

§ 251.3 - Delegations of the Director.

Subpart B - Definitions

§ 251.11 - Meaning of terms.

Subpart C - Special (Occupational) Taxes

§ 251.30 - Special (occupational) tax.

§ 251.31 - Warehouse receipts covering distilled spirits.

Subpart D - Tax On Imported Distilled Spirits, Wines, and Beer

Liqueurs, Cordials, and Other Compounds and Preparations

§ 251.43 - Liqueurs, cordials, and similar compounds.

§ 251.44 - Other compounds and preparations.

Beer

§ 251.45 - Rate of tax.

§ 251.46 - Computation of tax.

Exemption of Certain Samples From Internal Revenue Taxes

§ 251.49 - Commercial samples of alcoholic beverages.

Distilled Spirits and Perfumes

§ 251.40a - Computation of effective tax rate.

Collection of Internal Revenue Taxes

§ 251.48 - Imported distilled spirits, wines, and beer.

§ 251.48a - Payment of tax by electronic fund transfer.

Distilled Spirits

§ 251.40 - Distilled spirits.

§ 251.41 - Computation of effective tax rate.

Wines

§ 251.42 - Wines.

§ 251.42a - Still wines containing carbon dioxide.

Subpart E - General Requirements

Marking and Labeling of Wines and Beer

§ 251.59 - Wines.

§ 251.60 - Beer.

Wine and Flavors Content of Distilled Spirits

§ 251.76 - Approval and certification of wine and flavors content.

§ 251.77 - Standard effective tax rate.

Labeling of Distilled Spirits

§ 251.58 - Containers of 1 gallon (3.785 liters) or less.

Packaging and Marking of Distilled Spirits

§ 251.56 - Distilled spirits containers of a capacity of not more than 1 gallon.

§ 251.57 - Containers in excess of 1 gallon.

Closures for Containers of Distilled Spirits

§ 251.61 - Containers of distilled spirits to bear closures.

§ 251.62 - Affixing closures.

Permit for Importation of Distilled Spirits, Wines and Beer

§ 251.55 - Federal Alcohol Administration Act permit.

Exemptions

§ 251.74 - Exemption from requirements pertaining to marks, bottles, and labels.

§ 251.75 - Samples of distilled spirits, wine, and beer for quality control purposes.

Subpart H - Importation of Distilled Spirits In Bulk

§ 251.120 - Persons authorized to receive distilled spirits imported in bulk.

§ 251.121 - Containers.

Subpart I - Importer's Records and Reports

§§ 251.130--251.132 - [Reserved]

Other Records

§ 251.138 - Transfer record.

§ 251.139 - Package gauge record.

Filing and Retention of Records and Reports

§ 251.136 - Filing.

§ 251.137 - Retention.

Record and Report of Imported Liquors

§ 251.133 - General requirements.

§ 251.134 - Proprietors of qualified premises.

Subpart L - Transfer of Distilled Spirits From Customs Custody to Bonded Premises of Distilled Spirits Plant

§ 251.171 - General provisions.

§ 251.172 - Preparation of transfer record and package gauge record.

§ 251.173 - Inspection and release.

§ 251.174 - Tank cars and tank trucks to be sealed.

§ 251.175 - Receipt by consignee.

Subpart M - Withdrawal of Imported Distilled Spirits From Customs Custody Free of Tax for Use of the United States

§ 251.181 - General.

§ 251.182 - Application and permit, Form 5150.33.

§ 251.183 - Use of permit, Form 5150.33.

§ 251.184 - Entry documents.

§ 251.185 - Customs release.

Subpart N - Requirements for Liquor Bottles

§ 251.201 - Scope of subpart.

§ 251.202 - Standards of fill.

§ 251.204 - Distinctive liquor bottles.

§ 251.205 - [Reserved]

§ 251.206 - Bottles not constituting approved containers.

§ 251.207 - Bottles to be used for display purposes.

§ 251.208 - Liquor bottles denied entry.

§ 251.209 - Used liquor bottles.

Subpart O - Miscellaneous Provisions

§ 251.221 - Alternate methods or procedures.