[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR19.1]

[Page 312-318]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 19_DISTILLED SPIRITS PLANTS--Table of Contents
 
                             Subpart A_Scope
 
Sec. 19.1  General.




                             Subpart A_Scope

Sec.
19.1 General.
19.2 Territorial extent.
19.3 Related regulations.

                          Subpart B_Definitions

19.11 Meaning of terms.

                             Subpart C_Taxes

                             Gallonage Taxes

19.21 Tax.
19.22 Attachment of tax.
19.23 Lien.
19.24 Persons liable for tax.
19.25 Time for tax determination.
19.26 Tax on wine.

                               Assessments

19.31 Production not accounted for.
19.32 Assessment of tax on spirits, denatured spirits, or wines in bond 
          which are lost, destroyed or removed without authorization.

                           Effective Tax Rates

19.34 Computation of effective tax rate.
19.35 Application of effective tax rate (Actual).
19.36 Standard effective tax rate.
19.37 Average effective tax rate.
19.38 Inventory reserve account.

                                 Claims

19.41 Claims on spirits, denatured spirits, articles, or wines lost or 
          destroyed in bond.
19.42 Claims on spirits returned to bonded premises.
19.43 Claims relating to spirits lost after tax determination.
19.44 Execution of claims and supporting documents.
19.45 Claims for credit of tax.
19.46 Adjustments for credited tax.

                 Subpart Ca_Special (Occupational) Taxes

19.49 Liability for special tax.
19.50 Rates of special tax.
19.51 Special tax returns.
19.52 Employer identification number.

                           Special Tax Stamps

19.53 Issuance, distribution, and examination of special tax stamps.
19.54 Changes in special tax stamps.

          Subpart D_Administrative and Miscellaneous Provisions

                   Activities Not Subject to This Part

19.57 Recovery and reuse of denatured spirits in manufacturing 
          processes.
19.58 Use of taxpaid distilled spirits to manufacture products unfit for 
          beverage use.

                       Authorities of the Director

19.61 Forms prescribed.
19.62 Alternate methods or procedures.
19.63 Pilot operations.
19.64 [Reserved]
19.65 Experimental distilled spirits plants.
19.66 Application to establish experimental plants.
19.67 Spirits produced in industrial processes.
19.68 Other businesses.
19.70 Exemptions to meet the requirements of National defense.
19.71 Experimental or research operations by scientific institutions and 
          colleges of learning.

            Authorities of the regional director (Compliance)

19.72 Other businesses.
19.73 Emergency variations from requirements.
19.74 Disaster exemptions.
19.75 Assignment of officers and supervision of operations.
19.76 Allowance of remission, abatement, credit or refund of tax.
19.77 Installation of meters, tanks and other apparatus.
19.78 Approval of qualifying documents.
19.79 Discontinuance of storage facilities.

                       Authorities of ATF Officers

19.81 Right of entry and examination.
19.82 Detention of containers.
19.83 Samples for the United States.
19.84 Gauging and measuring equipment.

                    Entry and Examination of Premises

19.86 Furnishing facilities and assistance.

[[Page 313]]

       Gauging of Spirits, Wines or Alcoholic Flavoring Materials

19.91 Gauging.
19.92 When gauges are required.
19.93 Quantity determination of spirits in bond.

          Securing of Conveyances Used for Transporting Spirits

19.96 Securing of conveyances.

            Conveyance of Spirits or Wines on Plant Premises

19.97 Taxpaid spirits or wines on bonded premises.
19.98 Conveyance of untaxpaid spirits or wines within a distilled 
          spirits plant.
19.99 Spirits in customs custody.

                          Penalties of Perjury

19.100 Execution under penalties of perjury.

Subpart E [Reserved]

                       Subpart F_Location and Use

19.131 Restrictions as to location.
19.132 Continuity of premises.
19.133 Use of distilled spirits plant premises.
19.134 Bonded warehouses not on premises qualified for production of 
          spirits.

           Subpart G_Qualification of Distilled Spirits Plants

19.151 General requirements for registration.
19.152 Data for application for registration.
19.153 Statement of physical security.
19.154 Notice of registration.
19.155 Maintenance of registration file.
19.156 Powers of attorney.
19.157 Operating permits.
19.158 Data for application for operating permits.
19.159 Issuance of operating permits.
19.160 Duration of permits.
19.161 Denial of permit.
19.162 Correction of permits.
19.163 Suspension or revocation.
19.164 Rules of practice in permit proceedings.
19.165 Trade names.
19.166 Major equipment.
19.167 Organizational documents.
19.168 Description of plant.
19.169 Registry of stills.
19.170 Statement of production procedure.

                  Changes After Original Qualification

19.180 Application for amended registration.
19.181 Automatic termination of permits.
19.182 Change in name of proprietor.
19.183 Change of trade name.
19.184 Changes in stockholders.
19.185 Changes in officers and directors.
19.186 Change in proprietorship.
19.187 Adoption of formulas.
19.188 Partnerships.
19.189 Change in location.
19.190 Changes in premises.
19.191 Change in operations.
19.192 Change in production procedure.
19.193 Changes in construction or use of buildings and equipment.

                  Operations by Alternating Proprietors

19.201 Procedure for alternating proprietors.

                          Alternate Operations

19.202 Alternate use of premises and equipment for customs purposes.
19.203 Alternation of distilled spirits plant and bonded wine cellar 
          premises.
19.204 Alternation of distilled spirits plant and taxpaid wine bottling 
          house premises.
19.205 Alternate curtailment and extension of bonded premises for use as 
          general premises.
19.206 Curtailment and extension of plant premises for the manufacture 
          of eligible flavors.
19.207 Alternate use of distilled spirits plant and volatile fruit-
          flavor concentrate premises.

                  Permanent Discontinuance of Business

19.211 Notice of permanent discontinuance.

                 Subpart H_Bonds and Consents of Surety

19.231 Filing of operations or unit bonds.
19.232 Additional condition of operations bond.
19.233 Corporate surety.
19.234 Deposit of securities in lieu of corporate surety.
19.235 Consents of surety.
19.236 Filing and execution of powers of attorney.
19.237 Disapproval of bonds or consents of surety.
19.238-19.240 [Reserved]
19.241 Operations bond--distilled spirits plant and adjacent bonded wine 
          cellar.
19.242 Area operations bond.
19.243 Withdrawal bond.
19.244 Unit bond.
19.245 Bonds and penal sums of bonds.
19.246 Strengthening bonds.

                        New or Superseding Bonds

19.247 General.
19.248 New or superseding bond.

                          Termination of Bonds

19.249 Termination of bonds.
19.250 Application of surety for relief from bond.
19.251 Relief of surety from bond.
19.252 Release of pledged securities.

[[Page 314]]

             Subpart I_Construction, Equipment and Security

19.271 Construction of buildings.
19.272 Equipment.
19.273 Tanks.
19.274 Pipelines.
19.275 Continuous distilling system.
19.276 Package scales.
19.277 Measuring devices and proofing instruments.
19.278 Identification of structures, areas, apparatus, and equipment.
19.279 Office facilities.
19.280 Signs.
19.281 Security.
19.282 Breaking Government locks.

                          Subpart J_Production

19.311 Notice by proprietor.
19.312 Receipt of materials.
19.313 Use of materials in production of spirits.
19.314 Removal of fermenting material.
19.315 Removal or destruction of distilling material.
19.316 Distillation.
19.317 Treatment during production.
19.318 Addition of caramel to rum or brandy and addition of oak chips to 
          spirits.
19.319 Production gauge.
19.320 Identification of spirits.
19.321 Entry.
19.322 Distillates containing extraneous substances.

                                 Formula

19.324 Statement of production procedure or Form 5110.38.

                          Chemical By-Products

19.326 Spirits content of chemicals produced.
19.327 Disposition of chemicals.
19.328 Wash water.

                               Inventories

19.329 Production inventories.

                        Subpart K_Redistillation

19.331 General.
19.332 Receipts for redistillation
19.333 Redistillation.

                            Subpart L_Storage

19.341 General.
19.342 Receipt and storage of bulk spirits and wines.
19.343 Addition of oak chips to spirits and addition of caramel to 
          brandy and rum.

                      Filling and Changing Packages

19.344 Filling of packages from tanks.
19.345 Change of packages.

                     Mingling or Blending of Spirits

19.346 Mingling or blending of spirits for further storage.
19.347 Packages dumped for mingling.
19.348 Determining age of mingled spirits.
19.349 Mingled spirits or wines held in tanks.

                               Inventories

19.353 Storage inventories.

Subpart M_Processing Operations Other Than Denaturation and Manufacture 
                               of Articles

19.371 General.

  Receipt and Use of Spirits, Wines, and Alcoholic Flavoring Materials

19.372 Receipt of spirits, wines and alcoholic flavoring materials for 
          processing.
19.373 Use of spirits, wines and alcoholic flavoring materials.
19.374 Manufacture of nonbeverage products, intermediate products or 
          eligible flavors.

                               Obscuration

19.376 Determining obscuration.

                                Formulas

19.378 Formula requirement.

              Bottling, Packaging, and Removal of Products

19.381 Removals from processing.
19.382 Bottling tanks.
19.383 Bottling tank gauge.
19.384 Preparation of bottling or packaging record.
19.385 Labels to agree with contents of tanks and containers.
19.386 Alcohol content and fill.
19.387 Completion of bottling.
19.388 Cases.
19.389 Remnants.
19.390 Filling packages.
19.391 Removal by bulk conveyances or pipelines.
19.392 Rebottling.
19.393 Reclosing and relabeling.
19.394 Bottled-in-bond spirits.
19.395 Labels for export spirits.
19.396 Spirits removed for shipment to Puerto Rico.
19.397 Spirits not originally intended for export.
19.398 Alcohol.

                                 Records

19.400 Daily summary record of spirits bottled or packaged.

[[Page 315]]

                               Inventories

19.401 Inventories of wines and bulk spirits (except in packages) in 
          processing account.
19.402 Inventories of bottled and packaged spirits.

       Subpart N_Denaturing Operations and Manufacture of Articles

19.451 General.

                              Denaturation

19.452 Formulas.
19.453 Testing of denaturants.
19.454 Gauge of denaturation.
19.455 Dissolving of denaturants.
19.456 Adding denaturants.
19.457 Neutralizing denatured spirits.
19.458 Restoration and redenaturation of recovered denatured spirits and 
          recovered articles.
19.459 Mixing of denatured spirits.
19.460 Conversion of denatured alcohol formulas.
19.461 Receipt and storage of denatured spirits.
19.462 Filling of containers from tanks.
19.463 Containers for denatured spirits.

                               Inventories

19.464 Denatured spirits inventories.

                                Articles

19.471 Manufacture of articles.

                 Subpart O_Spirits From Customs Custody

19.481 General.
19.482 Age and fill date.
19.483 Recording gauge.

                            Imported Spirits

19.484 Marks on containers of imported spirits.

                 Puerto Rican and Virgin Islands Spirits

19.485 Marks on containers of Puerto Rican and Virgin Islands spirits.
19.486 Additional tax on nonbeverage spirits.
19.487 Abatement, remission, credit or refund.

                   Subpart P_Transfers and Withdrawals

                                 General

19.501 Authority to withdraw.
19.502 Withdrawal of spirits on production or filling gauge.
19.503 Determination of tare.

                    Transfer Between Bonded Premises

19.505 Authorized transfers.
19.506 Application to receive spirits in bond.
19.507 Termination of application.
19.508 Consignor premises.
19.509 Reconsignment.
19.510 Consignee premises.

             Withdrawals on Determination and Payment of Tax

19.515 Determination and payment of tax.
19.516 Bond account.
19.517 Gauge for tax determination.
19.518 Imported spirits.
19.519 Methods of tax payment.
19.520 Employer identification number.
19.521 Application for employer identification number.
19.522 Taxes to be collected by returns.
19.523 Time for filing returns.
19.524 Payment of tax by electronic fund transfer.
19.525 Manner of filing returns.
19.526 Removal of spirits on tax determination.

              Withdrawal of Spirits Without Payment of Tax

19.531 Authorized withdrawals without payment of tax.
19.532 Withdrawals of spirits for use in wine production.
19.533 Withdrawal of spirits without payment of tax for experimental or 
          research use.
19.534 Withdrawals of spirits for use in production of nonbeverage wine 
          and nonbeverage wine products.

                    Withdrawal of Spirits Free of Tax

19.536 Authorized withdrawals free of tax.
19.537 Withdrawal of spirits free of tax.
19.538 Withdrawal of spirits by the United States.
19.539 Disposition of excess spirits.
19.540 Removal of denatured spirits and articles.
19.541 Reconsignment.

                     Subpart Q_Losses and Shortages

                                 Losses

19.561 Losses in general.
19.562 Determination of losses in bond.
19.563 Loss of spirits from packages.
19.564 Losses after tax determination.

                                Shortages

19.565 Shortages of bottled distilled spirits.

                     Subpart R_Containers and Marks

                               Containers

19.581 Authorized containers.
19.582 Spirits for nonindustrial use.
19.583 Spirits for industrial use.
19.584 Packages.
19.585 Bulk conveyances.

[[Page 316]]

19.586 Tanks.
19.587 Pipelines.
19.588 Construction of bulk conveyances.
19.589 Restrictions on dispositions of bulk spirits.

                                  Marks

19.592 General.
19.593 Package identification numbers in production and storage.
19.594 Numbering of packages and cases in processing.
19.595 Specifications for marks.
19.596 Marks on packages of spirits filled on bonded premises.
19.597 Kind of spirits.
19.598 [Reserved]
19.599 Change of packages in storage.
19.600 [Reserved]
19.601 Marks on containers of specially denatured spirits.
19.602 Marks on containers of completely denatured alcohol.
19.603 [Reserved]
19.604 Caution label.
19.605 Additional marks on portable containers.
19.606 Marks on bulk conveyances.
19.607 Marks on cases.
19.608 Cases of industrial alcohol.
19.609 [Reserved]
19.610 Obliteration of marks.
19.611 Relabeling and reclosing off bonded premises.
19.612 Authorized abbreviations to identify marks.

             Subpart S_Liquor Bottle and Label Requirements

19.631 Scope of subpart.

                       Liquor Bottle Requirements

19.632 Bottles authorized.
19.633 Distinctive liquor bottles.
19.634 Receipt and storage of liquor bottles.
19.635 Bottles to be used for display purposes.
19.636 Bottles for testing purposes.
19.637 Bottles not constituting approved containers.
19.638 Disposition of stocks of liquor bottles.
19.639 Use and resale of liquor bottles.

                        Bottle Label Requirements

19.641 Certificate of label approval or exemption.
19.642 Statements required on labels under an exemption from label 
          approval.
19.643 Brand name, kind, alcohol content, and State of distillation.
19.644 Net contents.
19.645 Name and address of bottler.
19.646 Age of whisky containing no neutral spirits.
19.647 Age of whisky containing neutral spirits.
19.648 Age of brandy.
19.649 Presence of neutral spirits and coloring, flavoring, and blending 
          materials.
19.650 Country of origin.

                           Subpart T_Closures.

19.661 General.
19.662 Affixing closures.
19.663 Reclosing.

Subpart U_Return of Spirits to Bonded Premises and Voluntary Destruction

                                 Returns

19.681 Return of taxpaid spirits to bonded premises.
19.682 Receipt and gauge of returned taxpaid spirits.
19.683 Return of recovered denatured spirits and recovered articles.
19.684 Articles and spirits residues received for redistillation.
19.685 Return of recovered tax-free spirits, and spirits and denatured 
          spirits withdrawn free of tax.
19.686 Return of spirits withdrawn without payment of tax.
19.687 Return of spirits withdrawn for export with benefit of drawback.
19.688 Abandoned spirits.

                          Voluntary Destruction

19.691 Voluntary destruction.

                      Subpart V_Samples of Spirits

19.701 Spirits withdrawn from bonded premises.
19.702 Samples used on bonded premises.
19.703 Taxpayment of samples.
19.704 Labels.

                      Subpart W_Records and Reports

                                 General

19.721 Records.
19.722 Conversion between metric and U.S. units.
19.723 Maintenance and preservation of records.
19.724 Modified forms.
19.725 Photographic copies of records.
19.726 Authorized abbreviations to identify spirits.

                                 Records

19.731 General.
19.732 Details of daily records.

                           Production Account

19.736 Daily production records.

[[Page 317]]

                             Storage Account

19.740 Daily storage records.
19.741 Package summary records.
19.742 Tank record of wine or spirits of less than 190 degrees of proof.
19.743 Tank summary record for spirits of 190 degrees or more of proof.

                           Processing Account

19.746 Processing.
19.747 Records of manufacturing.
19.748 Dump/batch records.
19.749 Bottling and packaging record.
19.750 Records of alcohol content and fill tests.
19.751 Records of finished products.
19.752 Denaturation records.
19.753 Record of article manufacture.

                               Tax Records

19.761 Record of tax determination.
19.762 Daily summary record of tax determinations.
19.763 Record of average effective tax rates.
19.764 Inventory reserve records.
19.765 Standard effective tax rates.

                              Other Records

19.766 Record of samples.
19.767 Record of destruction.
19.768 Gauge record.
19.769 Package gauge record.
19.770 Transfer record.
19.771-19.772 [Reserved]
19.773 Daily record of wholesale liquor dealer and taxpaid storeroom 
          operations.
19.774 Record of inventories.
19.775 Record of securing devices.
19.776 Record of scale tests.
19.777 [Reserved]
19.778 Removal on or after January 1, 1987 of Puerto Rican and Virgin 
          Islands spirits, and rum imported from all other areas.
19.779 Record of shipment of spirits and specially denatured spirits 
          withdrawn free of tax.
19.780 Record of distilled spirits shipped to manufacturers of 
          nonbeverage products.

                     Submission of Forms and Reports

19.791 Submission of transaction forms.
19.792 Reports.

        Subpart X_Production of Vinegar by the Vaporizing Process

                            Scope of Subpart

19.821 Production of vinegar by the vaporizing process.

                         Qualification Documents

19.822 Application.
19.823 Changes after original qualification.
19.824 Notice of permanent discontinuance of business.

                       Construction and Equipment

19.825 Construction and equipment.

                            Plant Operations

19.826 Authorized operations.
19.827 Conduct of operations.
19.828 Removals from the premises.

                                 Records

19.829 Daily records.

                    Administrative and Miscellaneous

19.830 Application of distilled spirits tax.

                Subpart Y_Distilled Spirits for Fuel Use

19.901 Scope of subpart.
19.902 Waiver for alcohold fuel plants.
19.903 Alternate methods or procedures.
19.904 Emergency variations from requirements.
19.905 Taxes.
19.906 Special (occupational) tax.

                               Definitions

19.907 Meaning of terms.

                                 Permits

19.910 Application for permit required.
19.911 Criteria for issuance of permit.
19.912 Small plants.
19.913 Action on applications to establish small plants.
19.914 Medium plants.
19.915 Large plants.
19.916 Organizational documents.
19.917 Powers of attorney.
19.918 Information already on file and supplemental information.

               Changes Affecting Applications and Permits

19.919 Changes affecting applications and permits.
19.920 Automatic termination of permits.
19.921 Change in type of alcohol fuel plant.
19.922 Change in name of proprietor.
19.923 Changes in officers, directors, or principal persons.
19.924 Change in proprietorship.
19.925 Continuing partnerships.
19.926 Change in location.

                          Alternate Operations

19.930 Alternating proprietorship.

                  Permanent Discontinuance of Business

19.945 Notice of permanent discontinuance.

                   Suspension or Revocation of Permits

19.950 Suspension or revocation.

                                  Bonds

19.955 Bonds.

[[Page 318]]

19.956 Amount of bond.
19.957 Instructions to compute bond penal sum.
19.958 Conditions of bond.
19.959 Additional provisions with respect to bonds.

                  Construction, Equipment and Security

19.965 Construction and equipment.
19.966 Security.
19.967 Additional security.

                               Supervision

19.970 Supervision of operations.

                         Accounting for Spirits

19.980 Gauging.
19.981 Inventories.
19.982 Records.
19.983 Spirits rendered unfit for beverage use in the production 
          process.
19.984 Record of spirits received.
19.985 Record of spirits rendered unfit for beverage use.
19.986 Record of dispositions.
19.987 Maintenance and retention of records.
19.988 Reports.

                             Redistillation

19.990 Redistillation of spirits or fuel alcohol received on the plant 
          premises.

                    Uses, Withdrawals, and Transfers

19.995 Use on premises.
19.996 Withdrawal of spirits.
19.997 Withdrawal of fuel alcohol.
19.998 Transfer in bond of spirits.
19.999 Consignor premises.
19.1000 Reconsignment in transit.
19.1001 Consignee premises.
19.1002 Prohibited uses, transfers and withdrawals.

         Materials for Rendering Spirits Unfit for Beverage Use

19.1005 Authorized materials.
19.1006 Other materials.
19.1007 Samples.

                                  Marks

19.1008 Marks.

                    Subpart Z_Paperwork Reduction Act

19.1010 OMB control numbers assigned pursuant to the Paperwork Reduction 
          Act.

    Authority: 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 
5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5113, 5142, 5143, 
5146, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-
5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 
5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 
5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 
7805; 31 U.S.C. 9301, 9303, 9304, 9306.

    Source: T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, unless otherwise 
noted.

    Editorial Note: Nomenclature changes to part 19 appear by T.D. ATF-
463 and T.D. ATF-462, 66 FR 42733, 42736, Aug. 15, 2001.



    The regulations in this part relate to the location, construction, 
equipment, arrangement, qualification, and operation (including 
activities incident thereto) of distilled spirits plants.