eLaws | eCases | United States Code | Federal Courts |
 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
 

  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