Subpart A - Scope of Regulations

§ 25.1 - Production and removal of beer.

§ 25.2 - Territorial extent.

§ 25.3 - Forms prescribed.

§ 25.4 - Related regulations.

§ 25.5 - OMB control numbers assigned under the Paperwork Reduction Act.

§ 25.6 - Delegations of the Administrator.

Subpart B - Definitions

§ 25.11 - Meaning of terms.

Standards for Beer

§ 25.15 - Materials for the production of beer.

Subpart C - Location and Use of Brewery

§ 25.21 - Restrictions on location.

§ 25.22 - Continuity of brewery.

§ 25.23 - Restrictions on use.

§ 25.24 - Storage of beer.

§ 25.25 - Operation of a tavern on brewery premises.

Subpart D - Construction and Equipment

Equipment

§ 25.35 - Tanks.

§ 25.36 - Empty container storage.

Construction

§ 25.31 - Brewery buildings.

Subpart E - Measurement of Beer

§ 25.41 - Measuring system required.

§ 25.42 - Testing of measuring devices.

Subpart F - Miscellaneous Provisions

§ 25.51 - Right of Entry and Examination.

§ 25.52 - Variations from requirements.

Formulas

§ 25.55 - Formulas for fermented products.

§ 25.56 - Filing of formulas.

§ 25.57 - Formula information.

§ 25.58 - New and superseding formulas.

Samples

§ 25.53 - Submissions of samples of fermented products.

Subpart G - Qualification of a Brewery

Alternation of Operations

§ 25.81 - Alternation of brewery and bonded or taxpaid wine premises.

Original Qualification

§ 25.61 - General requirements for notice.

§ 25.62 - Data for notice.

§ 25.63 - Notice of registration.

§ 25.64 - Maintenance of notice file.

§ 25.65 - Power of attorney.

§ 25.66 - Organizational documents.

§ 25.67 - [Reserved]

§ 25.68 - Description of brewery.

Discontinuance of Business

§ 25.85 - Notice of permanent discontinuance.

Changes After Original Qualification

§ 25.71 - Amended or superseding notices.

§ 25.72 - Change in proprietorship.

§ 25.73 - Change in partnership.

§ 25.74 - Change in stockholders.

§ 25.75 - Change in officers and directors.

§ 25.76 - [Reserved]

§ 25.77 - Change in location.

§ 25.78 - Change in premises.

§ 25.79 - Change in bond status.

Subpart H - Bonds and Consents of Surety

§ 25.91 - Requirement for bond.

§ 25.92 - Consent of surety.

§ 25.93 - Penal sum of bond.

§ 25.94 - Strengthening bonds.

§ 25.95 - Superseding bonds and new bonds for existing brewers.

§ 25.96 - Superseding bond.

§ 25.97 - Continuation certificate.

§ 25.98 - Surety or security.

§ 25.99 - Filing powers of attorney.

Disapproval or Termination of Bonds or Consents of Surety

§ 25.101 - Disapproval of bonds or consents of surety.

§ 25.102 - Termination of surety's liability.

§ 25.103 - Notice by surety for relief from liability under bond.

§ 25.104 - Termination of bonds.

§ 25.105 - Release of collateral security.

§ 25.106 - Application to terminate bond by existing brewer who becomes exempt from bond requirements.

Subpart I - Dealer Registration and Recordkeeping

§ 25.111 - Definitions.

§ 25.112 - Dealer registration.

§ 25.113 - Amending the dealer registration.

§ 25.114 - Dealer records.

Special Tax Stamps

§ 25.125 - Issuance of special tax stamps.

§ 25.126 - Distribution of stamps for multiple locations.

§ 25.127 - Examination of special tax stamps.

Liability for Special Tax

§ 25.111a - Special tax rates.

§ 25.111b - Reduced rate of tax for small brewers.

Employer Identification Numbers

§ 25.121 - Employer identification number.

§ 25.122 - Application for employer identification number.

§ 25.123 - Preparation and filing of IRS Form SS-4.

Execution of Special Tax Returns

§ 25.117 - Special tax returns.

§ 25.118 - Preparation of TTB Form 5630.5.

§ 25.119 - Multiple locations and/or classes of tax.

§ 25.120 - Signing of TTB Forms 5630.5.

Changes in Special Tax Stamps

§ 25.131 - Change in name.

§ 25.132 - Change in proprietorship.

§ 25.133 - Persons having right of succession.

§ 25.134 - Change in location.

Subpart J - Marks, Brands, and Labels

§ 25.141 - Barrels and kegs.

§ 25.142 - Bottles.

§ 25.143 - Cases.

§ 25.144 - Rebranding barrels and kegs.

§ 25.145 - Tanks, vehicles, and vessels.

Subpart K - Tax on Beer

Prepayment of Tax

§ 25.173 - Brewer in default.

§ 25.174 - Bond not sufficient.

§ 25.175 - Prepayment of tax.

Determination of Tax

§ 25.155 - Types of containers.

§ 25.156 - Determination of tax on keg beer.

§ 25.157 - Determination of tax on bottled beer.

§ 25.158 - Tax computation for bottled beer.

§ 25.159 - Time of tax determination and payment; offsets.

§ 25.160 - Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.

Failure to Pay Tax

§ 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Liability for Tax

§ 25.151 - Rate of tax.

§ 25.152 - Reduced rate of tax for certain brewers.

§ 25.153 - Persons liable for tax.

Preparation and Remittance of Tax Returns

§ 25.163 - Method of tax payment.

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

§ 25.165 - Payment of tax by electronic fund transfer.

§ 25.166 - Payment of reduced rate of tax.

§ 25.167 - Notice of brewer to pay reduced rate of tax.

§ 25.168 - Employer identification number.

§ 25.169 - Application for employer identification number.

§ 25.164a - Special September rule for taxes due by semimonthly return.

Subpart L - Removals Without Payment of Tax

Removal of Beer Unfit for Beverage Use

§ 25.191 - General.

§ 25.192 - Removal of sour or damaged beer.

Removals for Analysis, Research, Development or Testing

§ 25.195 - Removals for analysis.

§ 25.196 - Removals for research, development or testing.

Transfer to Another Brewery of Same Ownership

§ 25.181 - Eligibility.

§ 25.182 - Kinds of containers.

§ 25.183 - Determination of quantity transferred.

§ 25.184 - Losses in transit.

§ 25.185 - Mingling.

§ 25.186 - Record of beer transferred.

Exportation

§ 25.203 - Exportation without payment of tax.

Removal of Beer to a Contiguous Distilled Spirits Plant

§ 25.201 - Removal by pipeline.

Beer for Personal or Family Use

§ 25.205 - Production.

§ 25.206 - Removal of beer.

§ 25.207 - Removal from brewery for personal or family use.

Subpart M - Beer Returned to Brewery

§ 25.211 - Beer returned to brewery.

§ 25.212 - Beer returned to brewery from which removed.

§ 25.213 - Beer returned to brewery other than that from which removed.

Subpart N - Voluntary Destruction

§ 25.221 - Voluntary destruction of beer.

§ 25.222 - Notice of brewer.

§ 25.223 - Destruction of beer off brewery premises.

§ 25.224 - Refund or adjustment of tax.

§ 25.225 - Destruction of taxpaid beer which was never removed from brewery premises.

Subpart O - Beer Purchased From Another Brewer

§ 25.231 - Finished beer.

§ 25.232 - Basic permit.

Subpart P - Cereal Beverage

§ 25.241 - Production.

§ 25.242 - Markings.

Subpart Q - Removal of Brewer's Yeast and Other Articles

§ 25.251 - Authorized removals.

§ 25.252 - Records.

Subpart R - Beer Concentrate

§ 25.261 - General.

§ 25.262 - Restrictions and conditions on processes of concentration and reconstitution.

§ 25.263 - Production of concentrate and reconstitution of beer.

§ 25.264 - Transfer between breweries.

Subpart S - Pilot Brewing Plants

§ 25.271 - General.

§ 25.272 - Application.

§ 25.273 - Action on application.

§ 25.274 - Bond.

§ 25.275 - [Reserved]

§ 25.276 - Operations and records.

§ 25.277 - Discontinuance of operations.

Subpart T - Refund or Adjustment of Tax or Relief From Liability

§ 25.281 - General.

§ 25.282 - Beer lost by fire, theft, casualty, or act of God.

§ 25.283 - Claims for refund of tax.

§ 25.284 - Adjustment of tax.

§ 25.285 - Refund of beer tax excessively paid.

§ 25.286 - Claims for remission of tax on beer lost in transit between breweries.

Subpart U - Records and Reports

§ 25.291 - Records.

§ 25.292 - Daily records of operations.

§ 25.293 - Record of ballings and alcohol content.

§ 25.294 - Inventories.

§ 25.295 - Record of unsalable beer.

§ 25.296 - Record of beer concentrate.

§ 25.297 - Report of Operations, Form 5130.9 or Form 5130.26.

§ 25.298 - Excise tax return, Form 5000.24.

§ 25.299 - Execution under penalties of perjury.

§ 25.300 - Retention and preservation of records.

§ 25.301 - Photographic copies of records.