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Title 27, Part 24 — Wine

228 sections

Territorial extent.

Related regulations.

Meaning of terms.

Delegations of the Administrator.

Forms prescribed.

Modified forms.

Alternate method or procedure.

Emergency variations from requirements.

Authority to approve.

Segregation of operations.

Installation of meters, tanks, and other apparatus.

Submission of forms and reports.

Right of entry and examination.

Instruments and measuring devices.

Samples for the United States.

Gauging and measuring.

Office facilities.

Use on returns.

Execution of IRS Form SS-4.

Dealer registration.

Amending the dealer registration.

Dealer records.

Assessment of tax.

Claims for wine or spirits lost or destroyed in bond.

Claims on wine returned to bond.

Insurance coverage.

Filing of claims.

Claims for credit of tax.

Wine for personal or family use.

Tax exempt cider.

Experimental wine.

Filing of formulas.

Essences produced on wine premises.

Essences made elsewhere.

Taxpaid products.

Conveyance of untaxpaid wine or spirits.

Products in customs custody.

Use off premises.

Use on premises.

Bonded wine premises.

Premises established for taxpaid wine operations.

Other operations.

Basic permit requirements.

Designation as a bonded winery.

Bonded wine warehouse application.

Data for application.

Organizational documents.

Description of premises.

Name of proprietor and trade names.

Description of volatile fruit-flavor concentrate operations.

Registry of stills.

Registry number.

Powers of attorney.

Maintenance of application file.

Amended application.

Changes affecting permits.

Change in name of proprietor or trade name.

Change in stockholders.

Change in corporate officers.

Change in proprietorship.

Change in proprietorship involving a bonded wine warehouse.

Adoption of formulas.

Continuing partnerships.

Change in location.

Change in volatile fruit-flavor concentrate operations.

Change in building construction and use of premises.

Change in bond status.

Wine premises alternation.

Procedure for alternating proprietors.

Alternate use of the wine premises for customs purposes.

Bonded wine warehouse.

General requirements.

Operations bond or unit bond.

Penal sums of bonds.

Corporate surety.

Powers of attorney.

Deposit of collateral security.

Consents of surety.

Strengthening bonds.

Superseding bonds and new bonds for existing proprietors.

Disapproval and appeal from disapproval.

Termination of bonds.

Application by surety for relief from bond.

Extent of relief.

Release of collateral security.

Application to terminate bond by existing proprietor who becomes exempt from bond requirements.

Buildings or rooms.

Identification of tanks.

Measuring devices and testing instruments.

Crushing and fermentation.

Chaptalization (Brix adjustment).

Use of concentrated and unconcentrated fruit juice.

Use of acid to correct natural deficiencies.

Use of distillates containing aldehydes.

Use of volatile fruit-flavor concentrate.

Use of wood to treat natural wine.

Accidental additions of water.

Segregation of operations.

Process and materials.

Conversion into still wine or still hard cider.

Formula required.

Production by fermentation.

Formula required.

Other agricultural products.

Classes of wine other than standard wine.

Formula required.

High fermentation wine.

Heavy bodied blending wine.

Spanish type blending sherry.

Wine or wine products not for beverage use.

Distilling material.

Production and use of spirits.

Receipt or transfer of spirits.

Transfer of spirits by pipeline for immediate use.

Transfer of spirits by pipeline to a spirits storage tank.

Tank car and tank truck requirements.

Examination of tank car or tank truck.

Receipt of spirits in sealed bulk containers.

Gauge of spirits.

Addition of spirits to wine.

Other use of spirits.

Taxpayment or destruction of spirits.

Losses of spirits.

Spirits added to juice or concentrated fruit juice.

Decolorizing juice or wine.

Authority to use greater quantities of decolorizing material in juice or wine.

Filtering aids.

Use of acid to stabilize standard wine.

Use of carbon dioxide in still wine and still hard cider.

Materials authorized for the treatment of wine and juice.

Materials authorized for the treatment of distilling material.

Processes authorized for the treatment of wine, juice, and distilling material.

Experimentation with new treating material or process.

Application for use of new treating material or process.

Tolerance for artificially carbonated hard cider and sparkling hard cider.

Salvaging accidentally diluted wine.

Bottling or packing wine.

Bottle aging wine.

Labeling wine containers.

Certificates of approval or exemption.

Serial numbers or filling date.

Losses by theft.

Inventory losses.

Losses in transit.

Losses by fire or other casualty.

Determination of tax.

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

Payment of tax by electronic fund transfer.

Failure to timely pay tax or file a return.

Prepayment of tax.

Prepayment of tax; proprietor in default.

Date of mailing or delivering of returns.

Tax credit for certain small domestic producers.

Tax adjustments related to wine credit.

Consignor premises.

Multiple transfers.

Consignee premises.

Removal of wine as distilling material.

Removal of wine for vinegar production.

Wine for Government use.

Destruction of wine.

Return of wine to bond.

Taxpaid wine operations.

Bulk still wine and bulk still hard cider record.

Effervescent wine record.

Formula wine record.

Chaptalization (Brix adjustment) and amelioration record.

Sweetening record.

Distilling material or vinegar stock record.

Nonbeverage wine record.

Bottled or packed wine record.

Transfer in bond record.

Taxpaid removals from bond record.

Taxpaid wine record.

Wine returned to bond record.

Inventory record.

Label information record.

Materials received and used record.

Spirits record.

Carbon dioxide record.

Chemical record.

Decolorizing material record.

Allied products record.

Excise Tax Return form.

Wine eligible for the hard cider tax rate.

Hard cider materials.