27 C.F.R. § 24.234 Other use of spirits.
Title 27 - Alcohol, Tobacco Products and Firearms
The proprietor producing sparkling wine, artificially carbonated wine, formula wine, or essences for which spirits are required may use tax-free wine spirits or brandy. For nonbeverage wine, tax-free spirits other than wine spirits or brandy may also be used. The spirits received by the proprietor will be locked in a secure room or locker on bonded wine premises. The spirits will remain in the original container in the storeroom until withdrawn for use. (Sec. 201, Pub. L. 85–859, 72 Stat. 1382, as amended, 1383, as amended (26 U.S.C. 5373, 5382))
Title 27: Alcohol, Tobacco and Firearms
PART 24—WINE
Subpart K—Spirits
§ 24.234 Other use of spirits.
