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Code of Federal Regulations (Last Updated: November 8, 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 |
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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. |