[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: 27CFR24.90]

[Page 542]
 
            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. 24.90  Taxpaid products.

    Taxpaid wine or other taxpaid products may be conveyed across bonded 
wine premises, but may neither be stored nor allowed to remain on bonded 
wine premises and will be kept separate from untaxpaid wine or spirits. 
However, upon payment or determination of the tax, bulk wine may remain 
on bonded wine premises until the close of the business day following 
the day the tax was paid or determined, respectively, or the bonded wine 
premises on which the tank is located may be alternated as taxpaid wine 
premises. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended (26 
U.S.C. 5365))