[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: 27CFR25.24]

[Page 613]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 25--BEER--Table of Contents
 
                 Subpart C--Location and Use of Brewery
 
Sec. 25.24  Storage of beer.

    (a) Taxpaid beer. Beer of a brewer's own production on which the tax 
has been paid or determined may not be stored in the brewery, except as 
provided in Sec. 25.25 or Sec. 25.213. Beer produced by other brewers 
may be stored at the brewery under the following conditions:
    (1) Taxpaid beer will be segregated in such a manner as to preclude 
mixing with nontaxpaid beer;
    (2) If required by Part 1 of this chapter, the brewer shall have a 
wholesalers or importers basic permit under the Federal Alcohol 
Administration Act, and keep records of the taxpaid beer as a wholesaler 
or importer under Part 194 of this chapter.
    (3) Taxpaid beer may be stored in packages;
    (4) Taxpaid beer may not be relabeled;
    (5) Taxpaid beer may not be shown on required brewery records;
    (6) The brewer shall purchase a special tax stamp as a wholesaler, 
if required by Part 194 of this chapter; and
    (7) The appropriate ATF officer may require physical segregation of 
taxpaid beer, or marking to show the status of taxpaid beer, if 
necessary to protect the revenue.
    (b) Untaxpaid beer. Packaged beer on which tax has not been paid or 
determined may be stored in any suitable location in the brewery.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (26 U.S.C. 5411))

[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-268, 53 
FR 8628, Mar 16, 1988]