[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.76]

[Page 539-540]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 24--WINE--Table of Contents
 
         Subpart C--Administrative and Miscellaneous Provisions
 
Sec. 24.76  Tax exempt cider.

    Cider, when produced solely from the noneffervescent fermentation of 
apple juice without the use of any preservative method or material, and 
when produced at a place other than a bonded

[[Page 540]]

wine premises and sold or offered for sale as cider, and not as wine or 
as a substitute for wine, is not subject to the tax on wine, or to the 
provisions of this part. (Sec. 201, Pub. L. 85-859, 72 Stat. 1331, as 
amended (26 U.S.C. 5042))