27 C.F.R. PART 19--DISTILLED SPIRITS PLANTS
TITLE 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--LIQUORS
PART 19--DISTILLED SPIRITS PLANTS
Subpart A--SCOPE
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| Delegations of the Administrator.
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Subpart B--DEFINITIONS
Subpart C--TAXES
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| Time for tax determination.
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| Production not accounted for.
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| Assessment of tax on spirits, denatured spirits, or wines in bond which are lost, destroyed or removed without authorization.
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| Computation of effective tax rate.
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| Application of effective tax rate (Actual).
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| Standard effective tax rate.
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| Average effective tax rate.
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| Inventory reserve account.
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| Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond.
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| Claims on spirits returned to bonded premises.
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| Claims relating to spirits lost after tax determination.
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| Execution of claims and supporting documents.
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| Claims for credit of tax.
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| Adjustments for credited tax.
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Subpart CA--SPECIAL (OCCUPATIONAL) TAXES
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| Liability for special tax.
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| Employer identification number.
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| Issuance, distribution, and examination of special tax stamps.
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| Changes in special tax stamps.
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Subpart D--ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS
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| Recovery and reuse of denatured spirits in manufacturing processes.
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| Use of taxpaid distilled spirits to manufacture products unfit for beverage use.
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| Alternate methods or procedures.
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| Experimental distilled spirits plants.
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| Application to establish experimental plants.
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| Spirits produced in industrial processes.
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| Exemptions to meet the requirements of National defense.
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| Experimental or research operations by scientific institutions and colleges of learning.
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| Emergency variations from requirements.
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| Assignment of officers and supervision of operations.
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| Allowance of remission, abatement, credit or refund of tax.
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| Installation of meters, tanks and other apparatus.
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| Approval of qualifying documents.
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| Discontinuance of storage facilities.
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| Right of entry and examination.
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| Samples for the United States.
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| Gauging and measuring equipment.
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| Furnishing facilities and assistance.
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| When gauges are required.
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| Quantity determination of spirits in bond.
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| Taxpaid spirits or wines on bonded premises.
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| Conveyance of untaxpaid spirits or wines within a distilled spirits plant.
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| Spirits in customs custody.
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| Execution under penalties of perjury.
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Subpart E--[RESERVED]
Subpart F--LOCATION AND USE
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| Restrictions as to locations.
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| Use of distilled spirits plant premises.
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| Bonded warehouses not on premises qualified for production of spirits.
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Subpart G--QUALIFICATION OF DISTILLED SPIRITS PLANTS
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| General requirements for registration.
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| Data for application for registration.
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| Statement of physical security.
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| Maintenance of registration file.
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| Data for application for operating permits.
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| Issuance of operating permits.
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| Suspension or revocation.
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| Rules of practice in permit proceedings.
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| Organizational documents.
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| Statement of production procedure.
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| Application for amended registration.
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| Automatic termination of permits.
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| Change in name of proprietor.
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| Changes in officers and directors.
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| Change in proprietorship.
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| Change in production procedure.
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| Changes in construction or use of buildings and equipment.
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| Procedure for alternating proprietors.
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| Alternate use of premises and equipment for customs purposes.
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| Alternation of distilled spirits plant and bonded wine cellar premises.
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| Alternation of distilled spirits plant and taxpaid wine bottling house premises.
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| Alternate curtailment and extension of bonded premises for use as general premises.
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| Curtailment and extension of plant premises for the manufacture of eligible flavors.
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| Alternate use of distilled spirits plant and volatile fruit-flavor concentrate premises.
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| Notice of permanent discontinuance.
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Subpart H--BONDS AND CONSENTS OF SURETY
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| Filing of operations or unit bonds.
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| Additional condition of operations bond.
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| Deposit of securities in lieu of corporate surety.
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| Filing and execution of powers of attorney.
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| Disapproval of bonds or consents of surety.
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| Operations bond--distilled spirits plant and adjacent bonded wine cellar.
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| Bonds and penal sums of bonds.
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| Application of surety for relief from bond.
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| Relief of surety from bond.
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| Release of pledged securities.
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Subpart I--CONSTRUCTION, EQUIPMENT AND SECURITY
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| Construction of buildings
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| Continuous distilling system.
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| Measuring devices and proofing instruments.
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| Identification of structures, areas, apparatus, and equipment.
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| Breaking Government locks.
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Subpart J--PRODUCTION
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| Use of materials in production of spirits.
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| Removal of fermenting material.
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| Removal or destruction of distilling material.
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| Treatment during production.
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| Addition of caramel to rum or brandy and addition of oak chips to spirits.
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| Identification of spirits.
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| Distillates containing extraneous substances.
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| Statement of production procedure or Form 5110.38.
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| Spirits content of chemicals produced.
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| Disposition of chemicals.
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Subpart K--REDISTILLATION
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| Receipts for redistillation.
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Subpart L--STORAGE
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| Receipt and storage of bulk spirits and wines.
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| Addition of oak chips to spirits and addition of caramel to brandy and rum.
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| Filling of packages from tanks.
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| Mingling or blending of spirits for further storage.
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| Packages dumped for mingling.
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| Determining age of mingled spirits.
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| Mingled spirits or wines held in tanks.
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Subpart M--PROCESSING OPERATIONS OTHER THAN DENATURATION AND MANUFACTURE OF ARTICLES
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| Receipt of spirits, wines and alcoholic flavoring materials for processing.
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| Use of spirits, wines and alcoholic flavoring materials.
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| Manufacture of nonbeverage products, intermediate products, or eligible flavors.
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| Removals from processing.
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| Preparation of bottling or packaging record.
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| Labels to agree with contents of tanks and containers.
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| Alcohol content and fill.
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| Removals by bulk conveyances or pipelines.
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| Reclosing and relabeling.
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| Labels for export spirits.
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| Spirits removed for shipment to Puerto Rico.
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| Spirits not originally intended for export.
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| Daily summary record of spirits bottled or packaged.
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| Inventories of wines and bulk spirits (except in packages) in processing account.
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| Inventories of bottled and packaged spirits.
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Subpart N--DENATURING OPERATIONS AND MANUFACTURE OF ARTICLES
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| Dissolving of denaturants.
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| Neutralizing denatured spirits.
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| Restoration and redenaturation of recovered denatured spirits and recovered articles.
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| Mixing of denatured spirits.
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| Conversion of denatured alcohol formulas.
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| Receipt and storage of denatured spirits.
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| Filling of containers from tanks.
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| Containers for denatured spirits.
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| Denatured spirits inventories.
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Subpart O--SPIRITS FROM CUSTOMS CUSTODY
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| Marks on containers of imported spirits.
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| Marks on containers of Puerto Rican and Virgin Islands spirits.
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| Additional tax on nonbeverage spirits.
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| Abatement, remission, credit or refund.
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Subpart P--TRANSFER AND WITHDRAWALS
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| Withdrawal of spirits on production or filling gauge.
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| Application to receive spirits in bond.
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| Termination of application.
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| Determination and payment of tax.
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| Gauge for tax determination.
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| Employer identification number.
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| Application for employer identification number.
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| Taxes to be collected by returns.
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| Payment of tax by electronic fund transfer.
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| Manner of filing returns.
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| Removal of spirits on tax determination.
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| Authorized withdrawals without payment of tax.
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| Withdrawals of spirits for use in wine production.
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| Withdrawal of spirits without payment of tax for experimental or research use.
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| Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products.
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| Authorized withdrawals free of tax.
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| Withdrawal of spirits free of tax.
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| Withdrawal of spirits by the United States.
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| Disposition of excess spirits.
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| Removal of denatured spirits and articles.
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Subpart Q--LOSSES AND SHORTAGES
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| Determination of losses in bond.
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| Loss of spirits from packages.
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| Losses after tax determination.
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| Shortages of bottled distilled spirits.
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Subpart R--CONTAINERS AND MARKS
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| Spirits for nonindustrial use.
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| Spirits for industrial use.
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| Construction of bulk conveyances.
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| Restrictions on disposition of bulk spirits.
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| Package identification numbers in production and storage.
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| Numbering of packages and cases in processing.
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| Specifications for marks.
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| Marks on packages of spirits filled on bonded premises.
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| Change of packages in storage.
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| Marks on containers of specially denatured spirits.
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| Marks on containers of completely denatured alcohol.
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| Additional marks on portable containers.
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| Marks on bulk conveyances.
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| Cases of industrial alcohol.
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| Relabeling and reclosing off bonded premises.
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| Authorized abbreviations to identify marks.
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Subpart S--LIQUOR BOTTLE AND LABEL REQUIREMENTS
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| Distinctive liquor bottles.
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| Receipt and storage of liquor bottles.
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| Bottles to be used for display purposes.
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| Bottles for testing purposes.
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| Bottles not consitituting approved containers.
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| Disposition of stocks of liquor bottles.
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| Use and resale of liquor bottles.
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| Certificate of label approval or exemption.
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| Statements required on labels under an exemption from label approval.
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| Brand name, kind, alcohol content, and State of distillation.
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| Name and address of bottler.
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| Age of whisky containing no neutral spirits.
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| Age of whisky containing neutral spirits.
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| Presence of neutral spirits and coloring, flavoring, and blending materials.
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Subpart T--CLOSURES
Subpart U--RETURN OF SPIRITS TO BONDED PREMISES AND VOLUNTARY DESTRUCTION
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| Return of taxpaid spirits to bonded premises.
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| Receipt and gauge of returned taxpaid spirits.
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| Return of recovered denatured spirits and recovered articles.
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| Articles and spirits residues received for redistillation.
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| Return of recovered tax-free spirits, and spirits and denatured spirits withdrawn free of tax.
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| Return of spirits withdrawn without payment of tax.
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| Return of spirits withdrawn for export with benefit of drawback.
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Subpart V--SAMPLES OF SPIRITS
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| Spirits withdrawn from bonded premises.
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| Samples used on bonded premises.
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Subpart W--RECORDS AND REPORTS
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| Conversion between metric and U.S. units.
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| Maintenance and preservation of records.
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| Photographic copies of records.
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| Authorized abbreviations to identify spirits.
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| Details of daily records.
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| Daily production records.
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| Tank record of wine or spirits of less than 190 degrees of proof.
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| Tank summary record for spirits of 190 degrees or more of proof.
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| Records of manufacturing.
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| Bottling and packaging record.
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| Records of alcohol content and fill tests.
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| Records of finished products.
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| Record of article manufacture.
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| Record of tax determination.
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| Daily summary record of tax determinations.
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| Record of average effective tax rates.
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| Inventory reserve records.
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| Standard effective tax rates.
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| Daily record of wholesale liquor dealer and taxpaid storeroom operations.
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| Record of securing devices.
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| Removal on or after January 1, 1987 of Puerto Rican and Virgin Islands spirits, and rum imported from all other areas.
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| Record of shipment of spirits and specially denatured spirits withdrawn free of tax.
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| Record of distilled spirits shipped to manufacturers of nonbeverage products.
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| Submission of transaction forms.
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Subpart X--PRODUCTION OF VINEGAR BY THE VAPORIZING PROCESS
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| Production of vinegar by the vaporizing process.
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| Changes after original qualification.
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| Notice of permanent discontinuance of business.
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| Construction and equipment.
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| Removals from the premises.
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| Application of distilled spirits tax.
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Subpart Y--DISTILLED SPIRITS FOR FUEL USE
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| Waiver for alcohol fuel plants.
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| Alternate methods or procedures.
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| Emergency variations from requirements.
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| Special (occupational) tax.
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| Application for permit required.
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| Criteria for issuance of permit.
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| Action on applications to establish small plants.
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| Organizational documents.
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| Information already on file and supplemental information.
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| Changes affecting applications and permits.
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| Automatic termination of permits.
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| Change in type of alcohol fuel plant.
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| Change in name of proprietor.
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| Changes in officers, directors, or principal persons.
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| Change in proprietorship.
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| Alternating proprietorship.
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| Notice of permanent discontinuance.
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| Suspension or revocation.
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| Instructions to compute bond penal sum.
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| Additional provisions with respect to bonds.
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| Construction and equipment.
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| Supervision of operations.
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| Spirits rendered unfit for beverage use in the production process.
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| Record of spirits received.
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| Record of spirits rendered unfit for beverage use.
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| Maintenance and retention of records.
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| Redistillation of spirits or fuel alcohol received on the plant premises.
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| Withdrawal of fuel alcohol.
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| Transfer in bond of spirits.
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| Reconsignment in transit.
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| Prohibited uses, transfers, and withdrawals.
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Subpart Z--PAPERWORK REDUCTION ACT
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| OMB control numbers assigned pursuant to the Paperwork Reduction Act.
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