27 C.F.R. PART 24--WINE
TITLE 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--LIQUORS
PART 24--WINE
Subpart A--SCOPE
Subpart B--DEFINITIONS
Subpart C--ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS
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| Delegations of the Administrator.
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| Alternate method or procedure.
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| Emergency variations from requirements.
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| Segregation of operations.
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| Installation of meters, tanks, and other apparatus.
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| Submission of forms and reports.
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| Right of entry and examination.
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| Instruments and measuring devices.
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| Samples for the United States.
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| Execution of IRS Form SS-4.
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| Payment of special (occupational) tax.
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| Rates of special (occupational) tax.
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| Exemption from special (occupational) tax.
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| Special (occupational) tax returns.
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| Special (occupational) tax stamps.
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| Changes in special (occupational) tax stamps.
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| Claims for wine or spirits lost or destroyed in bond.
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| Claims on wine returned to bond.
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| Claims for credit of tax.
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| Wine for personal or family use.
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| Essences produced on wine premises.
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| Conveyance of untaxpaid wine or spirits.
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| Products in customs custody.
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Subpart D--ESTABLISHMENT AND OPERATIONS
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| Premises established for taxpaid wine operations.
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| Basic permit requirements.
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| Designation as a bonded winery.
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| Bonded wine warehouse application.
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| Organizational documents.
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| Name of proprietor and trade names.
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| Description of volatile fruit-flavor concentrate operations.
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| Maintenance of application file.
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| Changes affecting permits.
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| Change in name of proprietor or trade name.
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| Change in corporate officers.
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| Change in proprietorship.
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| Change in proprietorship involving a bonded wine warehouse.
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| Change in volatile fruit-flavor concentrate operations.
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| Change in building construction and use of premises.
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| Wine premises alternation.
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| Procedure for alternating proprietors.
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| Alternate use of the wine premises for customs purposes.
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| Operations bond or unit bond.
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| Deposit of collateral security.
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| New or superseding bonds.
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| Disapproval and appeal from disapproval.
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| Application by surety for relief from bond.
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| Release of collateral security.
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Subpart E--CONSTRUCTION AND EQUIPMENT
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| Measuring devices and testing instruments.
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Subpart F--PRODUCTION OF WINE
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| Crushing and fermentation.
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| Chaptalization (Brix adjustment).
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| Use of concentrated and unconcentrated fruit juice.
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| Use of acid to correct natural deficiencies.
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| Use of distillates containing aldehydes.
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| Use of volatile fruit-flavor concentrate.
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Subpart G--PRODUCTION OF EFFERVESCENT WINE
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| Segregation of operations.
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| Conversion into still wine.
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Subpart H--PRODUCTION OF SPECIAL NATURAL WINE
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| Production by fermentation.
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Subpart I--PRODUCTION OF AGRICULTURAL WINE
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| Other agricultural products.
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Subpart J--PRODUCTION OF OTHER THAN STANDARD WINE
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| Classes of wine other than standard wine.
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| Heavy bodied blending wine.
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| Spanish type blending sherry.
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| Wine or wine products not for beverage use.
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Subpart K--SPIRITS
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| Receipt or transfer of spirits.
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| Transfer of spirits by pipeline for immediate use.
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| Transfer of spirits by pipeline to a spirits storage tank.
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| Tank car and tank truck requirements.
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| Examination of tank car or tank truck.
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| Receipt of spirits in sealed bulk containers.
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| Addition of spirits to wine.
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| Taxpayment or destruction of spirits.
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| Spirits added to juice or concentrated fruit juice.
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Subpart L--STORAGE, TREATMENT AND FINISHING OF WINE
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| Decolorizing juice or wine.
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| Authority to use greater quantities of decolorizing material in juice or wine.
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| Use of acid to stabilize standard wine.
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| Use of carbon dioxide in still wine.
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| Materials authorized for the treatment of wine and juice.
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| Materials authorized for the treatment of distilling material.
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| Processes authorized for the treatment of wine, juice, and distilling material.
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| Experimentation with new treating material or process.
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| Application for use of new treating material or process.
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| Bottling or packing wine.
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| Labeling wine containers.
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| Certificates of approval or exemption.
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| Serial numbers or filling date.
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Subpart M--LOSSES OF WINE
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| Losses by fire or other casualty.
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Subpart N--REMOVAL, RETURN AND RECEIPT OF WINE
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| Payment of tax by return with remittance.
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| Payment of tax by electronic fund transfer.
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| Exception to filing semimonthly or quarterly tax returns.
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| Failure to timely pay tax or file a return.
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| Prepayment of tax; proprietor in default.
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| Date of mailing or delivering of returns.
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| Tax credit for certain small domestic producers.
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| Tax adjustments related to wine credit.
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| Removal of wine as distilling material.
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| Removal of wine for vinegar production.
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| Return of unmerchantable wine to bond.
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Subpart O--RECORDS AND REPORTS
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| Effervescent wine record.
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| Chaptalization (Brix adjustment) and amelioration record.
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| Distilling material or vinegar stock record.
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| Bottled or packed wine record.
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| Taxpaid removals from bond record.
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| Unmerchantable wine returned to bond record.
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| Label information record.
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| Materials received and used record.
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| Decolorizing material record.
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