Title 27, Part 25 — Beer

Production and removal of beer.

Territorial extent.

Forms prescribed.

Related regulations.

OMB control numbers assigned under the Paperwork Reduction Act.

Delegations of the Administrator.

Meaning of terms.

Materials for the production of beer.

Restrictions on location.

Continuity of brewery.

Restrictions on use.

Storage of beer.

Operation of a tavern on brewery premises.

Brewery buildings.

Tanks.

Empty container storage.

Measuring system required.

Testing of measuring devices.

Right of Entry and Examination.

Variations from requirements.

Submissions of samples of fermented products.

Formulas for fermented products.

Filing of formulas.

Formula information.

New and superseding formulas.

General requirements for notice.

Data for notice.

Notice of registration.

Maintenance of notice file.

Power of attorney.

Organizational documents.

[Reserved]

Description of brewery.

Amended or superseding notices.

Change in proprietorship.

Change in partnership.

Change in stockholders.

Change in officers and directors.

[Reserved]

Change in location.

Change in premises.

Change in bond status.

Alternation of brewery and bonded or taxpaid wine premises.

Notice of permanent discontinuance.

Requirement for bond.

Consent of surety.

Penal sum of bond.

Strengthening bonds.

Superseding bonds and new bonds for existing brewers.

Superseding bond.

Continuation certificate.

Surety or security.

Filing powers of attorney.

Disapproval of bonds or consents of surety.

Termination of surety's liability.

Notice by surety for relief from liability under bond.

Termination of bonds.

Release of collateral security.

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

Definitions.

Dealer registration.

Amending the dealer registration.

Dealer records.

Barrels and kegs.

Bottles.

Cases.

Rebranding barrels and kegs.

Tanks, vehicles, and vessels.

Rate of tax.

Reduced rate of tax for certain brewers.

Persons liable for tax.

Types of containers.

Determination of tax on keg beer.

Determination of tax on bottled beer.

Tax computation for bottled beer.

Time of tax determination and payment; offsets.

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

Method of tax payment.

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

Special September rule for taxes due by semimonthly return.

Payment of tax by electronic fund transfer.

Payment of reduced rate of tax.

Notice of brewer to pay reduced rate of tax.

Employer identification number.

Application for employer identification number.

Brewer in default.

Bond not sufficient.

Prepayment of tax.

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

Eligibility.

Kinds of containers.

Determination of quantity transferred.

Losses in transit.

Mingling.

Record of beer transferred.

General.

Removal of sour or damaged beer.

Removals for analysis.

Removals for research, development or testing.

Removal by pipeline.

Exportation without payment of tax.

Production.

Removal of beer.

Removal from brewery for personal or family use.

Beer returned to brewery.

Beer returned to brewery from which removed.

Beer returned to brewery other than that from which removed.

Voluntary destruction of beer.

Notice of brewer.

Destruction of beer off brewery premises.

Refund or adjustment of tax.

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

Finished beer.

Basic permit.

Production.

Markings.

Authorized removals.

Records.

General.

Restrictions and conditions on processes of concentration and reconstitution.

Production of concentrate and reconstitution of beer.

Transfer between breweries.

General.

Application.

Action on application.

Bond.

[Reserved]

Operations and records.

Discontinuance of operations.

General.

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

Claims for refund of tax.

Adjustment of tax.

Refund of beer tax excessively paid.

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

Records.

Daily records of operations.

Record of ballings and alcohol content.

Inventories.

Record of unsalable beer.

Record of beer concentrate.

Report of Operations, Form 5130.9 or Form 5130.26.

Excise tax return, Form 5000.24.

Execution under penalties of perjury.

Retention and preservation of records.

Photographic copies of records.