[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: 27CFR25.1] [Page 633-635] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 25_BEER--Table of Contents Subpart A_Scope of Regulations Sec. 25.1 Production and removal of beer. Subpart A_Scope of Regulations Sec. 25.1 Production and removal of beer. 25.2 Territorial extent. 25.3 Forms prescribed. 25.4 Related regulations. 25.5 OMB control numbers assigned under the Paperwork Reduction Act. 25.6 Delegations of the Director. Subpart B_Definitions 25.11 Meaning of terms. Standards for Beer 25.15 Materials for the production of beer. Subpart C_Location and Use of Brewery 25.21 Restrictions on location. 25.22 Continuity of brewery. 25.23 Restrictions on use. 25.24 Storage of beer. 25.25 Operation of a tavern on brewery premises. Subpart D_Construction and Equipment Construction 25.31 Brewery buildings. Equipment 25.35 Tanks. 25.36 Empty container storage. Subpart E_Measurement of Beer 25.41 Measuring system required. 25.42 Testing of measuring devices. Subpart F_Miscellaneous Provisions 25.51 Right of Entry and Examination. 25.52 Variations from requirements. Samples 25.53 Submissions of samples of fermented products. Formulas 25.55 Formulas for fermented products. 25.56 Filing of foumulas. 25.57 Formula informaiton. 25.55 New and superseding formulas. Subpart G_Qualification of a Brewery Original Qualification 25.61 General requirements for notice. 25.62 Data for notice. 25.63 Notice of registration. 25.64 Maintenance of notice file. 25.65 Power of attorney. 25.66 Organizational documents. 25.67 Statement of process. 25.68 Description of brewery. Changes After Original Qualification 25.71 Amended or superseding notices. 25.72 Change in proprietorship. 25.73 Change in partnership. 25.74 Change in stockholders. 25.75 Change in officers and directors. 25.76 Change in statement of process. 25.77 Change in location. 25.78 Change in premises. Alternation of Operations 25.81 Alternation of brewery and bonded or taxpaid wine premises. Discontinuance of Business 25.85 Notice of permanent discontinuance. Subpart H_Bonds and Consents of Surety 25.91 Requirement for bond. 25.92 Consent of surety. 25.93 Penal sum of bond. 25.94 Strengthening bonds. 25.95 New bond. 25.96 Superseding bond. 25.97 Continuation certificate. 25.98 Surety or security. 25.99 Filing powers of attorney. Disapproval or Termination of Bonds or Consents of Surety 25.101 Disapproval of bonds or consents of surety. 25.102 Termination of surety's liability. [[Page 634]] 25.103 Notice by surety for relief from liability under bond. 25.104 Termination of bonds. 25.105 Release of collateral security. Subpart I_Special Taxes Liability for Special Tax 25.111 Brewer's special tax. 25.111a Special tax rates. 25.111b Reduced rate of tax for small brewers. 25.112 Wholesaler's special tax. 25.113 Each place of business taxable. 25.114 Exemptions from dealer's special taxes. Execution of Special Tax Returns 25.117 Special tax returns. 25.118 Preparation of AFT Form 5630.5. 25.119 Multiple locations and/or classes of tax. 25.120 Signing of ATF Forms 5630.5. Employer Identification Numbers 25.121 Employer identification number. 25.122 Application for employer identification number. 25.123 Preparation and filing of IRS Form SS-4. Special Tax Stamps 25.125 Issuance of special tax stamps. 25.126 Distribution of stamps for multiple locations. 25.127 Examination of special tax stamps. Changes in Special Tax Stamps 25.131 Change in name. 25.132 Change in proprietorship. 25.133 Persons having right of succession. 25.134 Change in location. Subpart J_Marks, Brands, and Labels 25.141 Barrels and kegs. 25.142 Bottles. 25.143 Cases. 25.144 Rebranding barrels and kegs. 25.145 Tanks, vehicles, and vessels. Subpart K_Tax on Beer Liability for Tax 25.151 Rate of tax. 25.152 Reduced rate of tax for certain brewers. 25.153 Persons liable for tax. Determination of Tax 25.155 Types of containers. 25.156 Determination of tax on keg beer. 25.157 Determination of tax on bottled beer. 25.158 Tax computation for bottled beer. 25.159 Time of tax determination and payment; offsets. 25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer. Preparation and Remittance of Tax Returns 25.163 Method of tax payment. 25.164 Semimonthly return. 25.164a Special rule for taxes due for the month of September (effective after December 31, 1994). 25.165 Payment of tax by electronic fund transfer. 25.166 Payment of reduced rate of tax. 25.167 Notice of brewer to pay reduced rate of tax. 25.168 Employer identification number. Prepayment of Tax 25.173 Brewer in default. 25.174 Bond not sufficient. 25.175 Prepayment of tax. Failure To Pay Tax 25.177 Evasion of or failure to pay tax; failure to file a tax return. Subpart L_Removals Without Payment of Tax Transfer to Another Brewery of Same Ownership 25.181 Eligibility. 25.182 Kinds of containers. 25.183 Determination of quantity transferred. 25.184 Losses in transit. 25.185 Mingling. 25.186 Record of beer transferred. Removal of Beer Unfit for Beverage Use 25.191 General. 25.192 Removal of sour or damaged beer. Removals for Analysis, Research, Development or Testing 25.195 Removals for analysis. 25.196 Removals for research, development or testing. Removal of Beer to a Contiguous Distilled Spirits Plant 25.201 Removal by pipeline. Exportation 25.203 Exportation without payment of tax. Beer for Personal or Family Use 25.205 Production. 25.206 Removal of beer. 25.207 Removal from brewery for personal or family use. [[Page 635]] Subpart M_Beer Returned to Brewery 25.211 Beer returned to brewery. 25.212 Beer returned to brewery from which removed. 25.213 Beer returned to brewery other than that from which removed. Subpart N_Voluntary Destruction 25.221 Voluntary destruction of beer. 25.222 Notice of brewer. 25.223 Destruction of beer off brewery premises. 25.224 Refund or adjustment of tax. 25.225 Destruction of taxpaid beer which was never removed from brewery premises. Subpart O_Beer Purchased From Another Brewer 25.231 Finished beer. 25.232 Basic permit. Subpart P_Cereal Beverage 25.241 Production. 25.242 Markings. Subpart Q_Removal of Brewer's Yeast and Other Articles 25.251 Authorized removals. 25.252 Records. Subpart R_Beer Concentrate 25.261 General. 25.262 Restrictions and conditions on processes of concentration and reconstitution. 25.263 Production of concentrate and reconstitution of beer. 25.264 Transfer between breweries. Subpart S_Pilot Brewing Plants 25.271 General. 25.272 Application. 25.273 Action on application. 25.274 Bond. 25.275 Special tax. 25.276 Operations and records. 25.277 Discontinuance of operations. Subpart T_Refund or Adjustment of Tax or Relief From Liability 25.281 General. 25.282 Beer lost by fire, theft, casualty, or act of God. 25.283 Claims for refund of tax. 25.284 Adjustment of tax. 25.285 Refund of beer tax excessively paid. 25.286 Claims for remission of tax on beer lost in transit between breweries. Subpart U_Records and Reports 25.291 Records. 25.292 Daily records of operations. 25.293 Record of ballings and alcohol content. 25.294 Inventories. 25.295 Record of unsalable beer. 25.296 Record of beer concentrate. 25.297 Brewer's Report of Operations, Form 5130.9. 25.298 Excise tax return, Form 5000.24. 25.299 Execution under penalties of perjury. 25.300 Retention and preservation of records. 25.301 Photographic copies of records. Authority: 19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061, 5091, 5111, 5113, 5142, 5143, 5146, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 5556, 5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6651, 6656, 6676, 6806, 7011, 7342, 7606, 7805; 31 U.S.C. 9301, 9303-9308. Source: T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted. Editorial Note: Nomenclature changes to part 25 appear by T.D. ATF- 437, 66 FR 5478, 5479, Jan. 19, 2001. The regulations in this part relate to beer and cereal beverages and cover the location, construction, equipment, operations and qualifications of breweries and pilot brewing plants.