[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR19.26]

[Page 361]
 
            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 C_Taxes
 
Sec.  19.26  Tax on wine.

    (a) Imposition of tax. A tax is imposed by 26 U.S.C. 5041 or 7652 on 
wine (including imitation, substandard, or artificial wine, and 
compounds sold as wine) produced in or imported or brought into the 
United States. Proprietors of distilled spirits plants may become liable 
for wine taxes under 26 U.S.C. 5362(b)(3) in connection with wine 
transferred in bond to a distilled spirits plant. Wine may not be 
removed from the bonded premises of a distilled spirits plant for 
consumption or sale as wine.
    (b) Liability for tax. Except as otherwise provided by law, the 
liability for tax on wine transferred in bond from a bonded wine cellar 
to a distilled spirits plant, or transferred in bond between distilled 
spirits plants, will continue until the wine is used in a distilled 
spirits product.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1331, as amended, 1380, as amended 
(26 U.S.C. 5041, 5362))

[T.D. ATF-297, 55 FR 18062, Apr. 30, 1990; 55 FR 23634, June 11, 1990]

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