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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of November 19, 2009
TITLE 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--LIQUORS
PART 19--DISTILLED SPIRITS PLANTS
Subpart A--SCOPE
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| Delegations of the Administrator. |
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Subpart B--DEFINITIONS
Subpart C--TAXES
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| Time for tax determination. |
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| Production not accounted for. |
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| Assessment of tax on spirits, denatured spirits, or wines in bond which are lost, destroyed or removed without authorization. |
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| Computation of effective tax rate. |
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| Application of effective tax rate (Actual). |
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| Standard effective tax rate. |
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| Average effective tax rate. |
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| Inventory reserve account. |
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| Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond. |
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| Claims on spirits returned to bonded premises. |
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| Claims relating to spirits lost after tax determination. |
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| Execution of claims and supporting documents. |
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| Claims for credit of tax. |
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| Adjustments for credited tax. |
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Subpart CA--DEALER REGISTRATION AND RECORDKEEPING
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| Amending the dealer registration. |
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Subpart D--ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS
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| Recovery and reuse of denatured spirits in manufacturing processes. |
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| Use of taxpaid distilled spirits to manufacture products unfit for beverage use. |
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| Alternate methods or procedures. |
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| Experimental distilled spirits plants. |
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| Application to establish experimental plants. |
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| Spirits produced in industrial processes. |
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| Exemptions to meet the requirements of National defense. |
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| Experimental or research operations by scientific institutions and colleges of learning. |
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| Emergency variations from requirements. |
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| Assignment of officers and supervision of operations. |
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| Allowance of remission, abatement, credit or refund of tax. |
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| Installation of meters, tanks and other apparatus. |
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| Approval of qualifying documents. |
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| Discontinuance of storage facilities. |
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| Right of entry and examination. |
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| Samples for the United States. |
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| Gauging and measuring equipment. |
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| Furnishing facilities and assistance. |
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| When gauges are required. |
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| Quantity determination of spirits in bond. |
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| Taxpaid spirits or wines on bonded premises. |
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| Conveyance of untaxpaid spirits or wines within a distilled spirits plant. |
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| Spirits in customs custody. |
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| Execution under penalties of perjury. |
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Subpart E--[RESERVED]
Subpart F--LOCATION AND USE
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| Restrictions as to locations. |
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| Use of distilled spirits plant premises. |
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| Bonded warehouses not on premises qualified for production of spirits. |
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Subpart G--QUALIFICATION OF DISTILLED SPIRITS PLANTS
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| General requirements for registration. |
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| Data for application for registration. |
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| Statement of physical security. |
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| Maintenance of registration file. |
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| Data for application for operating permits. |
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| Issuance of operating permits. |
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| Suspension or revocation. |
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| Rules of practice in permit proceedings. |
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| Organizational documents. |
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| Statement of production procedure. |
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| Application for amended registration. |
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| Automatic termination of permits. |
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| Change in name of proprietor. |
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| Changes in officers and directors. |
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| Change in proprietorship. |
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| Change in production procedure. |
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| Changes in construction or use of buildings and equipment. |
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| Procedure for alternating proprietors. |
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| Alternate use of premises and equipment for customs purposes. |
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| Alternation of distilled spirits plant and bonded wine cellar premises. |
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| Alternation of distilled spirits plant and taxpaid wine bottling house premises. |
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| Alternate curtailment and extension of bonded premises for use as general premises. |
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| Curtailment and extension of plant premises for the manufacture of eligible flavors. |
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| Alternate use of distilled spirits plant and volatile fruit-flavor concentrate premises. |
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| Notice of permanent discontinuance. |
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Subpart H--BONDS AND CONSENTS OF SURETY
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| Filing of operations or unit bonds. |
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| Additional condition of operations bond. |
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| Deposit of securities in lieu of corporate surety. |
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| Filing and execution of powers of attorney. |
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| Disapproval of bonds or consents of surety. |
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| Operations bond--distilled spirits plant and adjacent bonded wine cellar. |
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| Bonds and penal sums of bonds. |
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| Application of surety for relief from bond. |
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| Relief of surety from bond. |
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| Release of pledged securities. |
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Subpart I--CONSTRUCTION, EQUIPMENT AND SECURITY
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| Construction of buildings |
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| Continuous distilling system. |
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| Measuring devices and proofing instruments. |
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| Identification of structures, areas, apparatus, and equipment. |
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| Breaking Government locks. |
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Subpart J--PRODUCTION
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| Use of materials in production of spirits. |
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| Removal of fermenting material. |
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| Removal or destruction of distilling material. |
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| Treatment during production. |
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| Addition of caramel to rum or brandy and addition of oak chips to spirits. |
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| Identification of spirits. |
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| Distillates containing extraneous substances. |
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| Statement of production procedure or Form 5110.38. |
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| Spirits content of chemicals produced. |
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| Disposition of chemicals. |
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Subpart K--REDISTILLATION
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| Receipts for redistillation. |
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Subpart L--STORAGE
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| Receipt and storage of bulk spirits and wines. |
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| Addition of oak chips to spirits and addition of caramel to brandy and rum. |
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| Filling of packages from tanks. |
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| Mingling or blending of spirits for further storage. |
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| Packages dumped for mingling. |
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| Determining age of mingled spirits. |
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| Mingled spirits or wines held in tanks. |
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Subpart M--PROCESSING OPERATIONS OTHER THAN DENATURATION AND MANUFACTURE OF ARTICLES
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| Receipt of spirits, wines and alcoholic flavoring materials for processing. |
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| Use of spirits, wines and alcoholic flavoring materials. |
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| Manufacture of nonbeverage products, intermediate products, or eligible flavors. |
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| Removals from processing. |
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| Preparation of bottling or packaging record. |
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| Labels to agree with contents of tanks and containers. |
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| Alcohol content and fill. |
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| Removals by bulk conveyances or pipelines. |
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| Reclosing and relabeling. |
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| Labels for export spirits. |
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| Spirits removed for shipment to Puerto Rico. |
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| Spirits not originally intended for export. |
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| Daily summary record of spirits bottled or packaged. |
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| Inventories of wines and bulk spirits (except in packages) in processing account. |
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| Inventories of bottled and packaged spirits. |
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Subpart N--DENATURING OPERATIONS AND MANUFACTURE OF ARTICLES
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| Dissolving of denaturants. |
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| Neutralizing denatured spirits. |
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| Restoration and redenaturation of recovered denatured spirits and recovered articles. |
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| Mixing of denatured spirits. |
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| Conversion of denatured alcohol formulas. |
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| Receipt and storage of denatured spirits. |
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| Filling of containers from tanks. |
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| Containers for denatured spirits. |
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| Denatured spirits inventories. |
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Subpart O--SPIRITS FROM CUSTOMS CUSTODY
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| Marks on containers of imported spirits. |
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| Marks on containers of Puerto Rican and Virgin Islands spirits. |
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| Additional tax on nonbeverage spirits. |
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| Abatement, remission, credit or refund. |
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Subpart P--TRANSFER AND WITHDRAWALS
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| Withdrawal of spirits on production or filling gauge. |
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| Application to receive spirits in bond. |
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| Termination of application. |
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| Determination and payment of tax. |
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| Gauge for tax determination. |
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| Employer identification number. |
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| Application for employer identification number. |
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| Taxes to be collected by returns. |
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| Payment of tax by electronic fund transfer. |
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| Manner of filing returns. |
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| Removal of spirits on tax determination. |
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| Authorized withdrawals without payment of tax. |
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| Withdrawals of spirits for use in wine production. |
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| Withdrawal of spirits without payment of tax for experimental or research use. |
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| Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products. |
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| Authorized withdrawals free of tax. |
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| Withdrawal of spirits free of tax. |
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| Withdrawal of spirits by the United States. |
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| Disposition of excess spirits. |
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| Removal of denatured spirits and articles. |
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Subpart Q--LOSSES AND SHORTAGES
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| Determination of losses in bond. |
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| Loss of spirits from packages. |
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| Losses after tax determination. |
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| Shortages of bottled distilled spirits. |
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Subpart R--CONTAINERS AND MARKS
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| Spirits for nonindustrial use. |
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| Spirits for industrial use. |
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| Construction of bulk conveyances. |
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| Restrictions on disposition of bulk spirits. |
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| Package identification numbers in production and storage. |
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| Numbering of packages and cases in processing. |
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| Specifications for marks. |
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| Marks on packages of spirits filled on bonded premises. |
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| Change of packages in storage. |
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| Marks on containers of specially denatured spirits. |
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| Marks on containers of completely denatured alcohol. |
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| Additional marks on portable containers. |
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| Marks on bulk conveyances. |
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| Cases of industrial alcohol. |
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| Relabeling and reclosing off bonded premises. |
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| Authorized abbreviations to identify marks. |
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Subpart S--LIQUOR BOTTLE AND LABEL REQUIREMENTS
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| Distinctive liquor bottles. |
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| Receipt and storage of liquor bottles. |
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| Bottles to be used for display purposes. |
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| Bottles for testing purposes. |
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| Bottles not consitituting approved containers. |
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| Disposition of stocks of liquor bottles. |
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| Use and resale of liquor bottles. |
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| Certificate of label approval or exemption. |
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| Statements required on labels under an exemption from label approval. |
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| Brand name, kind, alcohol content, and State of distillation. |
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| Name and address of bottler. |
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| Age of whisky containing no neutral spirits. |
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| Age of whisky containing neutral spirits. |
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| Presence of neutral spirits and coloring, flavoring, and blending materials. |
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Subpart T--CLOSURES
Subpart U--RETURN OF SPIRITS TO BONDED PREMISES AND VOLUNTARY DESTRUCTION
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| Return of taxpaid spirits to bonded premises. |
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| Receipt and gauge of returned taxpaid spirits. |
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| Return of recovered denatured spirits and recovered articles. |
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| Articles and spirits residues received for redistillation. |
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| Return of recovered tax-free spirits, and spirits and denatured spirits withdrawn free of tax. |
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| Return of spirits withdrawn without payment of tax. |
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| Return of spirits withdrawn for export with benefit of drawback. |
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Subpart V--SAMPLES OF SPIRITS
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| Spirits withdrawn from bonded premises. |
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| Samples used on bonded premises. |
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Subpart W--RECORDS AND REPORTS
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| Conversion between metric and U.S. units. |
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| Maintenance and preservation of records. |
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| Photographic copies of records. |
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| Authorized abbreviations to identify spirits. |
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| Details of daily records. |
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| Daily production records. |
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| Tank record of wine or spirits of less than 190 degrees of proof. |
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| Tank summary record for spirits of 190 degrees or more of proof. |
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| Records of manufacturing. |
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| Bottling and packaging record. |
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| Records of alcohol content and fill tests. |
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| Records of finished products. |
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| Record of article manufacture. |
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| Record of tax determination. |
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| Daily summary record of tax determinations. |
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| Record of average effective tax rates. |
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| Inventory reserve records. |
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| Standard effective tax rates. |
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| Daily record of wholesale liquor dealer and taxpaid storeroom operations. |
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| Record of securing devices. |
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| Removal on or after January 1, 1987 of Puerto Rican and Virgin Islands spirits, and rum imported from all other areas. |
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| Record of shipment of spirits and specially denatured spirits withdrawn free of tax. |
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| Record of distilled spirits shipped to manufacturers of nonbeverage products. |
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| Submission of transaction forms. |
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Subpart X--PRODUCTION OF VINEGAR BY THE VAPORIZING PROCESS
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| Production of vinegar by the vaporizing process. |
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| Changes after original qualification. |
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| Notice of permanent discontinuance of business. |
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| Construction and equipment. |
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| Removals from the premises. |
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| Application of distilled spirits tax. |
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Subpart Y--DISTILLED SPIRITS FOR FUEL USE
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| Waiver for alcohol fuel plants. |
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| Alternate methods or procedures. |
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| Emergency variations from requirements. |
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| Dealer registration and recordkeeping. |
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| Application for permit required. |
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| Criteria for issuance of permit. |
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| Action on applications to establish small plants. |
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| Organizational documents. |
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| Information already on file and supplemental information. |
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| Changes affecting applications and permits. |
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| Automatic termination of permits. |
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| Change in type of alcohol fuel plant. |
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| Change in name of proprietor. |
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| Changes in officers, directors, or principal persons. |
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| Change in proprietorship. |
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| Alternating proprietorship. |
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| Notice of permanent discontinuance. |
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| Suspension or revocation. |
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| Instructions to compute bond penal sum. |
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| Additional provisions with respect to bonds. |
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| Construction and equipment. |
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| Supervision of operations. |
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| Spirits rendered unfit for beverage use in the production process. |
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| Record of spirits received. |
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| Record of spirits rendered unfit for beverage use. |
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| Maintenance and retention of records. |
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| Redistillation of spirits or fuel alcohol received on the plant premises. |
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| Withdrawal of fuel alcohol. |
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| Transfer in bond of spirits. |
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| Reconsignment in transit. |
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| Prohibited uses, transfers, and withdrawals. |
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Subpart Z--PAPERWORK REDUCTION ACT
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| OMB control numbers assigned pursuant to the Paperwork Reduction Act. |
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