[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: 27CFR24.1] [Page 543-545] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 24_WINE--Table of Contents Subpart A_Scope Sec. 24.1 General. Subpart A_Scope Sec. 24.1 General. 24.2 Territorial extent. 24.4 Related regulations. Subpart B_Definitions 24.10 Meaning of terms. Subpart C_Administrative and Miscellaneous Provisions Authorities 24.19 Delegations of the Director. 24.20 Forms prescribed. 24.21 Modified forms. 24.22 Alternate method or procedure. 24.25 Emergency variations from requirements. 24.26 Authority to approve. 24.27 Segregation of operations. 24.28 Installation of meters, tanks, and other apparatus. 24.29 Claims. 24.30 Supervision. 24.31 Submission of forms and reports. 24.32 Records. 24.35 Right of entry and examination. 24.36 Instruments and measuring devices. 24.37 Samples for the United States. Facilities and Assistance 24.40 Gauging and measuring. 24.41 Office facilities. Employer Identification Number 24.45 Use on returns. 24.46 Application. 24.47 Execution of IRS Form SS-4. Special (Occupational) Taxes 24.50 Payment of special (occupational) tax. 24.51 Rates of special (occupational) tax. 24.52 Exemption from special (occupational) tax. 24.53 Special (occupational) tax returns. 24.54 Special (occupational) tax stamps. 24.55 Changes in special (occupational) tax stamps. Assessments 24.60 General. 24.61 Assessment of tax. 24.62 Notice. Claims 24.65 Claims for wine or spirits lost or destroyed in bond. 24.66 Claims on wine returned to bond. 24.67 Other claims. 24.68 Insurance coverage. 24.69 Filing of claims. 24.70 Claims for credit of tax. Tax Exempt Wine 24.75 Wine for personal or family use. 24.76 Tax exempt cider. 24.77 Experimental wine. Formulas 24.80 General. 24.81 Filing of formulas. 24.82 Samples. Essences 24.85 Essences. 24.86 Essences produced on wine premises. 24.87 Essences made elsewhere. Conveyance of Wine or Spirits on Wine Premises 24.90 Taxpaid products. 24.91 Conveyance of untaxpaid wine or spirits. 24.92 Products in customs custody. Samples 24.95 General. 24.96 Use off premises. 24.97 Use on premises. Subpart D_Establishment and Operations 24.100 General. Premises and Operations 24.101 Bonded wine premises. 24.102 Premises established for taxpaid wine operations. 24.103 Other operations. Application 24.105 General. 24.106 Basic permit requirements. 24.107 Designation as a bonded winery. 24.108 Bonded wine warehouse application. 24.109 Data for application. 24.110 Organizational documents. 24.111 Description of premises. 24.112 Name of proprietor and trade names. 24.113 Description of volatile fruit-flavor concentrate operations. 24.114 Registry of stills. 24.115 Registry number. 24.116 Powers of attorney. 24.117 Maintenance of application file. Changes Subsequent to Original Establishment 24.120 Amended application. 24.121 Changes affecting permits. 24.122 Change in name of proprietor or trade name. 24.123 Change in stockholders. 24.124 Change in corporate officers. 24.125 Change in proprietorship. [[Page 544]] 24.126 Change in proprietorship involving a bonded wine warehouse. 24.127 Adoption of formulas. 24.128 Continuing partnerships. 24.129 Change in location. 24.130 Change in volatile fruit-flavor concentrate operations. 24.131 Change in building construction and use of premises. Alternation 24.135 Wine premises alternation. 24.136 Procedure for alternating proprietors. 24.137 Alternate use of the wine premises for customs purposes. Permanent Discontinuance of Operations 24.140 Notice. 24.141 Bonded wine warehouse. Bonds and Consents of Surety 24.145 General requirements. 24.146 Bonds. 24.147 Operations bond or unit bond. 24.148 Penal sums of bonds. 24.149 Corporate surety. 24.150 Powers of attorney. 24.151 Deposit of collateral security. 24.152 Consents of surety. 24.153 Strengthening bonds. 24.154 New or superseding bonds. 24.155 Disapproval and appeal from disapproval. 24.156 Termination of bonds. 24.157 Application by surety for relief from bond. 24.158 Extent of relief. 24.159 Release of collateral security. Subpart E_Construction and Equipment 24.165 Premises. 24.166 Buildings or rooms. 24.167 Tanks. 24.168 Identification of tanks. 24.169 Pipelines. 24.170 Measuring devices and testing instruments. Subpart F_Production of Wine 24.175 General. 24.176 Crushing and fermentation. 24.177 Chaptalization (Brix adjustment). 24.178 Amelioration. 24.179 Sweetening. 24.180 Use of concentrated and unconcentrated fruit juice. 24.181 Use of sugar. 24.182 Use of acid to correct natural deficiencies. 24.183 Use of distillates containing aldehydes. 24.184 Use of volatile fruit-flavor concentrate. Subpart G_Production of Effervescent Wine 24.190 General. 24.191 Segregation of operations. 24.192 Process and materials. 24.193 Conversion into still wine. Subpart H_Production of Special Natural Wine 24.195 General. 24.196 Formula required. 24.197 Production by fermentation. 24.198 Blending. Subpart I_Production of Agricultural Wine 24.200 General. 24.201 Formula required. 24.202 Dried fruit. 24.203 Honey wine. 24.204 Other agricultural products. Subpart J_Production of Other Than Standard Wine 24.210 Classes of wine other than standard wine. 24.211 Formula required. 24.212 High fermentation wine. 24.213 Heavy bodied blending wine. 24.214 Spanish type blending sherry. 24.215 Wine or wine products not for beverage use. 24.216 Distilling material. 24.217 Vinegar stock. 24.218 Other wine. Subpart K_Spirits 24.225 General. 24.226 Receipt or transfer of spirits. 24.227 Transfer of spirits by pipeline for immediate use. 24.228 Transfer of spirits by pipeline to a spirits storage tank. 24.229 Tank car and tank truck requirements. 24.230 Examination of tank car or tank truck. 24.231 Receipt of spirits in sealed bulk containers. 24.232 Gauge of spirits. 24.233 Addition of spirits to wine. 24.234 Other use of spirits. 24.235 Taxpayment or destruction of spirits. 24.236 Losses of spirits. 24.237 Spirits added to juice or concentrated fruit juice. Subpart L_Storage, Treatment and Finishing of Wine 24.240 General. 24.241 Decolorizing juice or wine. 24.242 Authority to use greater quantities of decolorizing material in juice or wine. [[Page 545]] 24.243 Filtering aids. 24.244 Use of acid to stabilize standard wine. 24.245 Use of carbon dioxide in still wine. 24.246 Materials authorized for the treatment of wine and juice. 24.247 Materials authorized for the treatment of distilling material. 24.248 Processes authorized for the treatment of wine, juice, and distilling material. 24.249 Experimentation with new treating material or process. 24.250 Application for use of new treating material or process. Bottling, Packing, and Labeling of Wine 24.255 Bottling or packing wine. 24.256 Bottle aging wine. 24.257 Labeling wine containers. 24.258 Certificates of approval or exemption. 24.259 Marks. 24.260 Serial numbers or filling date. Subpart M_Losses of Wine 24.265 Losses by theft. 24.266 Inventory losses. 24.267 Losses in transit. 24.268 Losses by fire or other casualty. Subpart N_Removal, Return and Receipt of Wine Taxpaid Removals 24.270 Determination of tax. 24.271 Payment of tax by check, cash, or money order. 24.272 Payment of tax by electronic fund transfer. 24.273 Exception to filing semi-monthly tax returns. 24.274 Failure to timely pay tax or file a return. 24.275 Prepayment of tax. 24.276 Prepayment of tax; proprietor in default. 24.277 Date of mailing or delivering of returns. 24.278 Tax credit for certain small domestic producers. 24.279 Tax adjustments related to wine credit. Transfer of Wine in Bond 24.280 General. 24.281 Consignor premises. 24.282 Multiple transfers. 24.283 Reconsignment. 24.284 Consignee premises. Removals Without Payment of Tax 24.290 Removal of wine as distilling material. 24.291 Removal of wine for vinegar production. 24.292 Exported wine. 24.293 Wine for Government use. 24.294 Destruction of wine. Return of Unmerchantable Wine to Bond 24.295 Return of unmerchantable wine to bond. Taxpaid Wine Operations 24.296 Taxpaid wine operations. Subpart O_Records and Reports 24.300 General. 24.301 Bulk still wine record. 24.302 Effervescent wine record. 24.303 Formula wine record. 24.304 Chaptalization (Brix adjustment) and amelioration record. 24.305 Sweetening record. 24.306 Distilling material or vinegar stock record. 24.307 Nonbeverage wine record. 24.308 Bottled or packed wine record. 24.309 Transfer in bond record. 24.310 Taxpaid removals from bond record. 24.311 Taxpaid wine records. 24.312 Unmerchantable wine returned to bond record. 24.313 Inventory record. 24.314 Label information record. 24.315 Materials received and used record. 24.316 Spirits record. 24.317 Sugar record. 24.318 Acid record. 24.319 Carbon dioxide record. 24.320 Chemical record. 24.321 Decolorizing material record. 24.322 Allied products record. 24.323 Excise Tax Return form. Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042, 5044, 5061, 5062, 5081, 5111-5113, 5121, 5122, 5142, 5143, 5173, 5206, 5214, 5215, 5351, 5353, 5354, 5356, 5357, 5361, 5362, 5364-5373, 5381-5388, 5391, 5392, 5511, 5551, 5552, 5661, 5662, 5684, 6065, 6091, 6109, 6301, 6302, 6311, 6651, 6676, 7011, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304, 9306. Source: T.D. ATF-299, 55 FR 24989, June 19, 1990, unless otherwise noted. The regulations in this part relate to the establishment and operation (including incidental activities) of wine premises and to the treatment and classification of wine.