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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter A - Alcohol |
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Part 24 - Wine |
| 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 |