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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 25--BEER
Subpart A--SCOPE OF REGULATIONS
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| Production and removal of beer. |
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| OMB control numbers assigned under the Paperwork Reduction Act. |
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| Delegations of the Administrator. |
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Subpart B--DEFINITIONS
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| Materials for the production of beer. |
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Subpart C--LOCATION AND USE OF BREWERY
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| Restrictions on location. |
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| Operation of a tavern on brewery premises. |
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Subpart D--CONSTRUCTION AND EQUIPMENT
Subpart E--MEASUREMENT OF BEER
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| Measuring system required. |
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| Testing of measuring devices. |
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Subpart F--MISCELLANEOUS PROVISIONS
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| Right of Entry and Examination. |
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| Variations from requirements. |
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| Submissions of samples of fermented products. |
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| Formulas for fermented products. |
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| New and superseding formulas. |
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Subpart G--QUALIFICATION OF A BREWERY
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| General requirements for notice. |
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| Maintenance of notice file. |
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| Organizational documents. |
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| Amended or superseding notices. |
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| Change in proprietorship. |
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| Change in officers and directors. |
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| Alternation of brewery and bonded or taxpaid wine premises. |
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| Notice of permanent discontinuance. |
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Subpart H--BONDS AND CONSENTS OF SURETY
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| Continuation certificate. |
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| Filing powers of attorney. |
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| Disapproval of bonds or consents of surety. |
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| Termination of surety's liability. |
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| Notice by surety for relief from liability under bond. |
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| Release of collateral security. |
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Subpart I--DEALER REGISTRATION AND RECORDKEEPING
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| Amending the dealer registration. |
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Subpart J--MARKS, BRANDS, AND LABELS
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| Rebranding barrels and kegs. |
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| Tanks, vehicles, and vessels. |
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Subpart K--TAX ON BEER
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| Reduced rate of tax for certain brewers. |
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| Determination of tax on keg beer. |
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| Determination of tax on bottled beer. |
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| Tax computation for bottled beer. |
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| Time of tax determination and payment; offsets. |
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| Tax adjustment for brewers who produce more than 2,000,000 barrels of beer. |
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| Quarterly and semimonthly returns. |
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| Special September rule for taxes due by semimonthly return. |
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| Payment of tax by electronic fund transfer. |
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| Payment of reduced rate of tax. |
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| Notice of brewer to pay reduced rate of tax. |
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| Employer identification number. |
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| Application for employer identification number. |
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| Evasion of or failure to pay tax; failure to file a tax return. |
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Subpart L--REMOVALS WITHOUT PAYMENT OF TAX
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| Determination of quantity transferred. |
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| Record of beer transferred. |
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| Removal of sour or damaged beer. |
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| Removals for research, development or testing. |
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| Exportation without payment of tax. |
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| Removal from brewery for personal or family use. |
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Subpart M--BEER RETURNED TO BREWERY
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| Beer returned to brewery. |
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| Beer returned to brewery from which removed. |
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| Beer returned to brewery other than that from which removed. |
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Subpart N--VOLUNTARY DESTRUCTION
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| Voluntary destruction of beer. |
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| Destruction of beer off brewery premises. |
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| Refund or adjustment of tax. |
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| Destruction of taxpaid beer which was never removed from brewery premises. |
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Subpart O--BEER PURCHASED FROM ANOTHER BREWER
Subpart P--CEREAL BEVERAGE
Subpart Q--REMOVAL OF BREWER'S YEAST AND OTHER ARTICLES
Subpart R--BEER CONCENTRATE
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| Restrictions and conditions on processes of concentration and reconstitution. |
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| Production of concentrate and reconstitution of beer. |
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| Transfer between breweries. |
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Subpart S--PILOT BREWING PLANTS
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| Discontinuance of operations. |
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Subpart T--REFUND OR ADJUSTMENT OF TAX OR RELIEF FROM LIABILITY
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| Beer lost by fire, theft, casualty, or act of God. |
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| Claims for refund of tax. |
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| Refund of beer tax excessively paid. |
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| Claims for remission of tax on beer lost in transit between breweries. |
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Subpart U--RECORDS AND REPORTS
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| Daily records of operations. |
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| Record of ballings and alcohol content. |
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| Record of unsalable beer. |
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| Record of beer concentrate. |
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| Brewer's Report of Operations, Form 5130.9. |
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| Excise tax return, Form 5000.24. |
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| Execution under penalties of perjury. |
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| Retention and preservation of records. |
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| Photographic copies of records. |
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