Title 27, Part 19 — Distilled Spirits Plants

Scope.

Definitions.

Territorial extent of these regulations.

Related regulations.

Recovery and reuse of denatured spirits in manufacturing processes.

Manufacturing products unfit for beverage use.

Right of entry and examination.

Furnishing facilities and assistance.

Assignment of officers and supervision of operations.

Delegation of the Administrator's authorities to the appropriate TTB officer.

Forms prescribed.

Modified forms.

Detention of containers.

Samples for the United States.

Discontinuance of storage facilities.

Installation of meters, tanks, and other apparatus.

Alternate methods or procedures.

Application for and use of alternate method or procedure.

Emergency variations from requirements.

Exemptions for national defense and disasters.

Pilot operations.

Experimental distilled spirits plants.

Application to establish experimental plants.

Experimental or research operations by scientific institutions and colleges of learning.

Application by scientific institutions and colleges of learning for experimental or research operations.

Spirits produced in industrial processes.

Application for industrial processes waiver.

Approval of required documents.

Execution under penalties of perjury.

Home production of distilled spirits prohibited.

Restrictions on location of plants.

Continuity of plant premises.

Use of distilled spirits plant premises.

Other businesses.

Bonded warehouses not on premises qualified for production of spirits.

Taxpaid spirits or wines on bonded premises.

Conveyance of untaxpaid spirits or wines within a distilled spirits plant.

Spirits in customs custody.

Registration and permits in general.

General requirements for registration.

Information required in application for registration.

Description of the plant.

Major equipment.

Statement of plant security.

Statement of production procedure.

Power of attorney.

Registry of stills.

Approved notice of registration.

Maintenance of registration file.

Operating permit.

Information required in application for operating permit.

Applicant organization documents.

Trade names.

Issuance of operating permits.

Denial of permit.

Correction of permit.

Duration of permit.

Suspension or revocation of permit.

Scope.

General rules for amending a registration.

Change in name of proprietor.

Changes in stockholders or persons with interest.

Change in officers, directors, members, or managers

Change in proprietorship.

Partnerships.

Change in location.

Change in premises.

Change in operations.

Change in production procedure.

Change in construction or use of buildings and equipment.

Statement of plant security.

General rules for amending an operating permit.

Automatic termination of permits.

Change in name of proprietor.

Change in trade name.

Changes in stockholders or persons with interest.

Changes in officers, directors, members, or managers.

Change in proprietorship.

Partnerships.

Change in location.

Change in operations.

Change in bond status.

Procedures for alternation of proprietors.

Alternate use of premises and equipment for customs purposes.

Alternation for other purposes.

Alternation of distilled spirits plant and volatile fruit-flavor concentrate plant premises.

Notice of discontinuance of operations.

General.

Types of bonds.

Bond guaranteed by a corporate surety.

Bond guaranteed by deposit of securities or cash (including cash equivalents).

Change of surety bond terms—consent of surety.

Power of attorney for surety.

Disapproval of bonds and consents of surety.

Operations bond.

Operations bond for distilled spirits plant and adjacent bonded wine cellar.

Area operations bond.

Withdrawal bond.

Unit bonds.

Required penal sums.

Increase of bond coverage.

Superseding bonds and new bonds for existing proprietors.

Effect of failure to furnish a superseding bond or a new bond.

Termination of bonds.

Surety notice of relief from bond liability.

Relief of surety from bond liability.

Release of pledged securities.

General.

Tanks—general requirements.

Scale tanks.

Scale tank minimum graduations.

Testing scale tanks for accuracy.

Package scales.

Pipelines.

Measuring devices and proofing instruments.

Identification of structures, areas, apparatus, and equipment.

Office facilities for TTB use.

Signs.

Security.

Breaking Government locks.

Definitions.

Dealer registration.

Amending the dealer registration.

Dealer records.

Scope.

Basic tax law provisions.

Persons liable for tax.

Requirement to gauge and tax determine spirits.

Gauges for tax determination.

Determination of the tax.

Deferred payment and prepayment of taxes.

Conditions requiring prepayment of taxes.

Accounting for bond coverage.

Filing prepayment returns.

Filing deferred payment returns.

Deferred payment return periods—annual, quarterly, and semimonthly.

Due dates for returns.

Special rule for semimonthly filers for the month of September.

Payment by mail or courier.

Form of payment.

Payment of tax by electronic fund transfer.

Employer identification number.

Application for employer identification number.

Tax credits under 26 U.S.C. 5010.

Computing the effective tax rate for a product.

Use of effective (actual) tax rates.

Standard effective tax rate.

Average effective tax rate.

Inventory reserve account.

Assessment of tax on spirits not accounted for or reported.

Assessment of tax for losses or unauthorized removals.

Tax on wine.

Imported spirits.

Additional tax on nonbeverage spirits.

Scope.

General requirements for filing claims.

Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond—specific requirements.

Claims on spirits returned to bonded premises—specific requirements.

Claims relating to spirits lost after tax determination.

Claims for credit of tax.

Adjustments for credited tax.

Allowance of remission, abatement, credit, or refund of tax.

Puerto Rican and Virgin Islands spirits.

Scope.

General requirements for gauging and measuring equipment.

When gauges are required.

Quantity determination of bulk spirits.

Proof determination of distilled spirits.

Gauging of spirits in bottles.

Gauging of alcoholic flavoring materials.

Determination of tare.

Production gauge.

General.

Notice of operations.

Receipt of materials.

Removal of fermenting material.

Removal or destruction of distilling material.

Fermented materials.

Use of materials in production of spirits.

Distillation.

Treatment during production.

Addition of caramel to rum or brandy and addition of oak chips to spirits.

Production gauge.

Identification of spirits.

Entry.

Distillates containing extraneous substances.

Spirits content of chemicals produced.

Disposition of chemicals.

Wash water.

Physical inventories.

General.

Receipts for redistillation.

Redistillation.

General.

Receipt and storage of bulk spirits and wines.

Filling of packages from tanks.

Change of packages.

Mingling or blending of spirits for further storage.

Packages dumped for mingling.

Determining age of mingled spirits.

Mingled spirits or wines held in tanks.

Use of oak chips in spirits and caramel in brandy and rum.

Physical inventories.

General.

Receipt of spirits, wines, and alcoholic flavoring materials for processing.

Use of spirits, wines, and alcoholic flavoring materials.

Manufacture of nonbeverage products, intermediate products, or eligible flavors.

Determining obscuration.

Formula requirements.

Removals from processing.

Bottling tanks.

Bottling tank gauge.

Bottling or packaging records.

Labels describing the spirits.

Alcohol content and fill.

Completion of bottling.

Cases.

Remnants.

Filling packages.

Removals by bulk conveyances or pipelines.

Rebottling.

Reclosing and relabeling.

Bottled-in-bond spirits.

Spirits not originally intended for export.

Alcohol.

Inventories of wines and bulk spirits in processing.

Physical inventories of bottled and packaged spirits.

General.

Formulas.

Gauging for denaturation.

Adding denaturants to spirits.

Making alcohol or water solutions of denaturants.

Adjusting pH of denatured spirits.

Ensuring the quality of denaturants.

Storing denatured spirits.

Filling containers from tanks.

Container marking requirements.

Mixing denatured spirits.

Converting denatured alcohol to a different formula.

Restoration and redenaturation of recovered denatured spirits and recovered articles.

Inventory of denatured spirits.

Manufacture of articles.

Required records.

Authorized transactions.

Authorized transfers in bond.

Application to receive spirits in bond.

Termination of application.

Consignor for in-bond shipments.

Reconsignment of in-bond shipments.

Consignee premises.

General.

Age and fill date.

Recording gauge.

Importation of denatured spirits.

Marks on containers of imported spirits.

Marks on containers of Puerto Rican and Virgin Islands spirits.

Authorized withdrawals without payment of tax.

Withdrawals of spirits for use in wine production.

Withdrawals of spirits without payment of tax for experimental or research use.

Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products.

Authorized withdrawals free of tax.

Withdrawal of spirits free of tax.

Withdrawal of spirits by the United States.

Removal of denatured spirits and articles.

Reconsignment.

Withdrawal of spirits on production gauge.

Spirits withdrawn from bonded premises.

Samples used on bonded premises.

Taxpayment of samples.

Labels.

Securing of conveyances.

Scope.

Return of taxpaid spirits to bonded premises for destruction, denaturation, redistillation, reconditioning, or rebottling.

Return of bottled spirits for relabeling or reclosing.

Other authorized returns to bonded premises.

Return of spirits withdrawn for export with benefit of drawback.

Receipt of spirits abandoned to the United States.

Voluntary destruction.

Losses and shortages in general.

Determination of losses in bond.

Loss of spirits from packages.

Losses after tax determination.

Shortages of bottled spirits.

General.

Need to determine use of spirits—industrial or nonindustrial.

Authorized containers.

Spirits for nonindustrial use.

Spirits for industrial use.

Packages.

Use of bulk conveyances.

Construction requirements for bulk conveyances.

Restrictions on dispositions of bulk spirits.

General.

Specifications for marks.

Marks on packages filled in production or storage.

Package identification numbers in production and storage.

Change of packages in storage.

Kind of spirits.

Marks on packages filled in processing.

Marks on cases filled in processing.

Numbering of packages and cases filled in processing.

Marks on containers of specially denatured spirits.

Marks on containers of completely denatured alcohol.

Caution label for completely denatured alcohol.

Additional marks on portable containers.

Marks on bulk conveyances.

Cases of industrial alcohol.

Obliteration of marks.

Relabeling and reclosing off bonded premises.

Authorized abbreviations to identify marks.

Bottles authorized.

Bottles not constituting approved containers.

Distinctive liquor bottles.

Certificate of label approval or exemption.

Statements required on labels under an exemption from label approval.

Name and address of bottler.

Labels for export spirits.

Spirits for shipment to Puerto Rico.

Affixing closures.

Reclosing.

Records in general.

Format of records.

Location of required records.

Availability of records.

Retention of records.

Preservation of records.

Documents that are not records.

Financial records and books of account.

Time for making entries in records.

Details of daily records.

Conversion from metric to U.S. units.

Materials for the production of distilled spirits.

Production and withdrawal records.

Byproduct spirits production records.

Storage operations.

Package summary records.

Tank record of wine and spirits of less than 190° of proof.

Tank summary record for spirits of 190° or more of proof.

Processing records in general.

Manufacturing records.

Dump/batch records.

Bottling and packaging records.

Alcohol content and fill test record.

Finished products records.

Redistillation records.

Liquor bottle records.

Rebottling, relabeling, and reclosing records.

Denaturation records.

Article manufacture records.

Records of tax determination in general.

Summary records of tax determinations.

Average effective tax rate records.

Inventory reserve records.

Standard effective tax rate records.

Records of samples.

Destruction records.

Gauge record.

Package gauge record.

Transfer record—consignor's responsibility.

Transfer record—consignee's responsibility.

Daily records of wholesale liquor dealer and taxpaid storeroom operations.

Records of inventories.

Removal of Puerto Rican and Virgin Islands spirits and rum imported from all other areas.

Shipping records for spirits and specially denatured spirits withdrawn free of tax.

Records of distilled spirits shipped to manufacturers of nonbeverage products.

Alternating premises record.

Submission of transaction forms.

Submission of monthly reports.

Computer-generated reports and transaction forms.

Application.

Qualification requirements.

Changes after original qualification.

Notice of permanent discontinuance of business.

Construction and equipment requirements.

Authorized operations.

Conduct of operations.

Restrictions on alcohol content.

Daily records.

Liability for distilled spirits tax.

Scope.

Definitions.

Application of other provisions.

Alternate methods or procedures.

Application for and use of an alternate method or procedure.

Emergency variations from requirements.

Distilled spirits taxes.

Dealer registration and recordkeeping.

Types of plants.

Small plant permit applications.

TTB action on small plant applications.

Medium plant permit applications.

Large plant permit applications.

Large plant applications—organizational documents.

Criteria for issuance of permit.

Duration of permit.

Registration of stills.

Changes affecting permit applications.

Automatic termination of permits.

Change in type of alcohol fuel plant.

Change in name of proprietor.

Changes in officers, directors, members, managers, or principal persons.

Change in proprietorship.

Continuing partnerships.

Change in location.

Change in address without change in location or area.

Qualifying for alternating proprietorship.

Operating requirements for alternating proprietorships.

Notice of permanent discontinuance.

Permit suspension or revocation.

General bond requirements.

Amount of bond.

Construction and equipment.

Security.

Supervision of operations.

Gauging.

Inventory of spirits.

General requirements for records.

Format of records.

Maintenance and retention of records.

Time for making entries in records.

Required records.

Spirits made unfit for beverage use in the production process.

Reports.

General rules for redistillation of spirits or fuel alcohol.

Effect of redistillation on plant size and bond amount.

Records of redistillation.

Prohibited uses, transfers, and withdrawals.

Use on premises.

Withdrawal of spirits.

Withdrawal of fuel alcohol.

Authorized transfers between alcohol fuel plants.

Consignor for in-bond shipments.

Reconsignment while in transit.

Consignee for in-bond shipments.

Authorized transfers to or from distilled spirits plants.

Authorized transfers from customs custody.

Authorized materials.

Other materials.

Samples.

Marks.

OMB control numbers assigned under the Paperwork Reduction Act.