Title 27

PART 19

Part 19 - Distilled Spirits Plants

PART 19 - DISTILLED SPIRITS PLANTS Authority:19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5114, 5121-5124, 5142, 5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306. Source:T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.

27:1.0.1.1.15.0.155.1SECTION 19.0
   19.0 Scope.
27:1.0.1.1.15.1SUBPART A
Subpart A - General Provisions
27:1.0.1.1.15.1.155.1SECTION 19.1
   19.1 Definitions.
27:1.0.1.1.15.1.155.2SECTION 19.2
   19.2 Territorial extent of these regulations.
27:1.0.1.1.15.1.155.3SECTION 19.3
   19.3 Related regulations.
27:1.0.1.1.15.1.155.4SECTION 19.4
   19.4 Recovery and reuse of denatured spirits in manufacturing processes.
27:1.0.1.1.15.1.155.5SECTION 19.5
   19.5 Manufacturing products unfit for beverage use.
27:1.0.1.1.15.2SUBPART B
Subpart B - Administrative and Miscellaneous Provisions
27:1.0.1.1.15.2.155SUBJGRP 155
   Alternate Methods or Procedures and Experimental Operations
27:1.0.1.1.15.2.155.1SECTION 19.11
   19.11 Right of entry and examination.
27:1.0.1.1.15.2.155.2SECTION 19.12
   19.12 Furnishing facilities and assistance.
27:1.0.1.1.15.2.155.3SECTION 19.13
   19.13 Assignment of officers and supervision of operations.
27:1.0.1.1.15.2.155.4SECTION 19.14
   19.14 Delegation of the Administrator's authorities to the appropriate TTB officer.
27:1.0.1.1.15.2.155.5SECTION 19.15
   19.15 Forms prescribed.
27:1.0.1.1.15.2.155.6SECTION 19.16
   19.16 Modified forms.
27:1.0.1.1.15.2.155.7SECTION 19.17
   19.17 Detention of containers.
27:1.0.1.1.15.2.155.8SECTION 19.18
   19.18 Samples for the United States.
27:1.0.1.1.15.2.155.9SECTION 19.19
   19.19 Discontinuance of storage facilities.
27:1.0.1.1.15.2.155.10SECTION 19.20
   19.20 Installation of meters, tanks, and other apparatus.
27:1.0.1.1.15.2.155.11SECTION 19.26
   19.26 Alternate methods or procedures.
27:1.0.1.1.15.2.155.12SECTION 19.27
   19.27 Application for and use of alternate method or procedure.
27:1.0.1.1.15.2.155.13SECTION 19.28
   19.28 Emergency variations from requirements.
27:1.0.1.1.15.2.155.14SECTION 19.29
   19.29 Exemptions for national defense and disasters.
27:1.0.1.1.15.2.155.15SECTION 19.31
   19.31 Pilot operations.
27:1.0.1.1.15.2.155.16SECTION 19.32
   19.32 Experimental distilled spirits plants.
27:1.0.1.1.15.2.155.17SECTION 19.33
   19.33 Application to establish experimental plants.
27:1.0.1.1.15.2.155.18SECTION 19.34
   19.34 Experimental or research operations by scientific institutions and colleges of learning.
27:1.0.1.1.15.2.155.19SECTION 19.35
   19.35 Application by scientific institutions and colleges of learning for experimental or research operations.
27:1.0.1.1.15.2.155.20SECTION 19.36
   19.36 Spirits produced in industrial processes.
27:1.0.1.1.15.2.155.21SECTION 19.37
   19.37 Application for industrial processes waiver.
27:1.0.1.1.15.2.155.22SECTION 19.38
   19.38 Approval of required documents.
27:1.0.1.1.15.2.156SUBJGRP 156
   “Penalties of Perjury” Declaration
27:1.0.1.1.15.2.156.23SECTION 19.45
   19.45 Execution under penalties of perjury.
27:1.0.1.1.15.3SUBPART C
Subpart C - Restrictions on Production, Location, and Use of Plants
27:1.0.1.1.15.3.157SUBJGRP 157
   Rules for Location and Use of a DSP
27:1.0.1.1.15.3.157.1SECTION 19.51
   19.51 Home production of distilled spirits prohibited.
27:1.0.1.1.15.3.157.2SECTION 19.52
   19.52 Restrictions on location of plants.
27:1.0.1.1.15.3.157.3SECTION 19.53
   19.53 Continuity of plant premises.
27:1.0.1.1.15.3.157.4SECTION 19.54
   19.54 Use of distilled spirits plant premises.
27:1.0.1.1.15.3.157.5SECTION 19.55
   19.55 Other businesses.
27:1.0.1.1.15.3.157.6SECTION 19.56
   19.56 Bonded warehouses not on premises qualified for production of spirits.
27:1.0.1.1.15.3.158SUBJGRP 158
   Conveyance of Spirits or Wines on Plant Premises
27:1.0.1.1.15.3.158.7SECTION 19.58
   19.58 Taxpaid spirits or wines on bonded premises.
27:1.0.1.1.15.3.158.8SECTION 19.59
   19.59 Conveyance of untaxpaid spirits or wines within a distilled spirits plant.
27:1.0.1.1.15.3.158.9SECTION 19.60
   19.60 Spirits in customs custody.
27:1.0.1.1.15.4SUBPART D
Subpart D - Registration of a Distilled Spirits Plant and Obtaining a Permit
27:1.0.1.1.15.4.159SUBJGRP 159
   Requirements for Registering a Plant
27:1.0.1.1.15.4.159.1SECTION 19.71
   19.71 Registration and permits in general.
27:1.0.1.1.15.4.159.2SECTION 19.72
   19.72 General requirements for registration.
27:1.0.1.1.15.4.159.3SECTION 19.73
   19.73 Information required in application for registration.
27:1.0.1.1.15.4.159.4SECTION 19.74
   19.74 Description of the plant.
27:1.0.1.1.15.4.159.5SECTION 19.75
   19.75 Major equipment.
27:1.0.1.1.15.4.159.6SECTION 19.76
   19.76 Statement of plant security.
27:1.0.1.1.15.4.159.7SECTION 19.77
   19.77 Statement of production procedure.
27:1.0.1.1.15.4.159.8SECTION 19.78
   19.78 Power of attorney.
27:1.0.1.1.15.4.159.9SECTION 19.79
   19.79 Registry of stills.
27:1.0.1.1.15.4.159.10SECTION 19.80
   19.80 Approved notice of registration.
27:1.0.1.1.15.4.159.11SECTION 19.81
   19.81 Maintenance of registration file.
27:1.0.1.1.15.4.160SUBJGRP 160
   Requirements for an Operating Permit Under the IRC
27:1.0.1.1.15.4.160.12SECTION 19.91
   19.91 Operating permit.
27:1.0.1.1.15.4.160.13SECTION 19.92
   19.92 Information required in application for operating permit.
27:1.0.1.1.15.4.160.14SECTION 19.93
   19.93 Applicant organization documents.
27:1.0.1.1.15.4.160.15SECTION 19.94
   19.94 Trade names.
27:1.0.1.1.15.4.160.16SECTION 19.95
   19.95 Issuance of operating permits.
27:1.0.1.1.15.4.160.17SECTION 19.96
   19.96 Denial of permit.
27:1.0.1.1.15.4.160.18SECTION 19.97
   19.97 Correction of permit.
27:1.0.1.1.15.4.160.19SECTION 19.98
   19.98 Duration of permit.
27:1.0.1.1.15.4.160.20SECTION 19.99
   19.99 Suspension or revocation of permit.
27:1.0.1.1.15.5SUBPART E
Subpart E - Changes to Registrations and Permits
27:1.0.1.1.15.5.161SUBJGRP 161
   Rules for Amending a Registration
27:1.0.1.1.15.5.161.1SECTION 19.111
   19.111 Scope.
27:1.0.1.1.15.5.161.2SECTION 19.112
   19.112 General rules for amending a registration.
27:1.0.1.1.15.5.161.3SECTION 19.113
   19.113 Change in name of proprietor.
27:1.0.1.1.15.5.161.4SECTION 19.114
   19.114 Changes in stockholders or persons with interest.
27:1.0.1.1.15.5.161.5SECTION 19.115
   19.115 Change in officers, directors, members, or managers
27:1.0.1.1.15.5.161.6SECTION 19.116
   19.116 Change in proprietorship.
27:1.0.1.1.15.5.161.7SECTION 19.117
   19.117 Partnerships.
27:1.0.1.1.15.5.161.8SECTION 19.118
   19.118 Change in location.
27:1.0.1.1.15.5.161.9SECTION 19.119
   19.119 Change in premises.
27:1.0.1.1.15.5.161.10SECTION 19.120
   19.120 Change in operations.
27:1.0.1.1.15.5.161.11SECTION 19.121
   19.121 Change in production procedure.
27:1.0.1.1.15.5.161.12SECTION 19.122
   19.122 Change in construction or use of buildings and equipment.
27:1.0.1.1.15.5.161.13SECTION 19.123
   19.123 Statement of plant security.
27:1.0.1.1.15.5.162SUBJGRP 162
   Rules for Amending an Operating Permit
27:1.0.1.1.15.5.162.14SECTION 19.126
   19.126 General rules for amending an operating permit.
27:1.0.1.1.15.5.162.15SECTION 19.127
   19.127 Automatic termination of permits.
27:1.0.1.1.15.5.162.16SECTION 19.128
   19.128 Change in name of proprietor.
27:1.0.1.1.15.5.162.17SECTION 19.129
   19.129 Change in trade name.
27:1.0.1.1.15.5.162.18SECTION 19.130
   19.130 Changes in stockholders or persons with interest.
27:1.0.1.1.15.5.162.19SECTION 19.131
   19.131 Changes in officers, directors, members, or managers.
27:1.0.1.1.15.5.162.20SECTION 19.132
   19.132 Change in proprietorship.
27:1.0.1.1.15.5.162.21SECTION 19.133
   19.133 Partnerships.
27:1.0.1.1.15.5.162.22SECTION 19.134
   19.134 Change in location.
27:1.0.1.1.15.5.162.23SECTION 19.135
   19.135 Change in operations.
27:1.0.1.1.15.5.162.24SECTION 19.136
   19.136 Change in bond status.
27:1.0.1.1.15.5.163SUBJGRP 163
   Alternation of Plant Proprietors
27:1.0.1.1.15.5.163.25SECTION 19.141
   19.141 Procedures for alternation of proprietors.
27:1.0.1.1.15.5.164SUBJGRP 164
   Conduct of Alternate Operations at a Plant
27:1.0.1.1.15.5.164.26SECTION 19.142
   19.142 Alternate use of premises and equipment for customs purposes.
27:1.0.1.1.15.5.164.27SECTION 19.143
   19.143 Alternation for other purposes.
27:1.0.1.1.15.5.164.28SECTION 19.144
   19.144 Alternation of distilled spirits plant and volatile fruit-flavor concentrate plant premises.
27:1.0.1.1.15.5.165SUBJGRP 165
   Discontinuance of Operations
27:1.0.1.1.15.5.165.29SECTION 19.147
   19.147 Notice of discontinuance of operations.
27:1.0.1.1.15.6SUBPART F
Subpart F - Bonds and Consents of Surety
27:1.0.1.1.15.6.166SUBJGRP 166
   Bonding Requirements for a DSP
27:1.0.1.1.15.6.166.1SECTION 19.151
   19.151 General.
27:1.0.1.1.15.6.166.2SECTION 19.152
   19.152 Types of bonds.
27:1.0.1.1.15.6.166.3SECTION 19.153
   19.153 Bond guaranteed by a corporate surety.
27:1.0.1.1.15.6.166.4SECTION 19.154
   19.154 Bond guaranteed by deposit of securities or cash (including cash equivalents).
27:1.0.1.1.15.6.166.5SECTION 19.155
   19.155 Change of surety bond terms - consent of surety.
27:1.0.1.1.15.6.166.6SECTION 19.156
   19.156 Power of attorney for surety.
27:1.0.1.1.15.6.166.7SECTION 19.157
   19.157 Disapproval of bonds and consents of surety.
27:1.0.1.1.15.6.167SUBJGRP 167
   Requirements for Operations and Withdrawal Bonds
27:1.0.1.1.15.6.167.8SECTION 19.161
   19.161 Operations bond.
27:1.0.1.1.15.6.167.9SECTION 19.162
   19.162 Operations bond for distilled spirits plant and adjacent bonded wine cellar.
27:1.0.1.1.15.6.167.10SECTION 19.163
   19.163 Area operations bond.
27:1.0.1.1.15.6.167.11SECTION 19.164
   19.164 Withdrawal bond.
27:1.0.1.1.15.6.167.12SECTION 19.165
   19.165 Unit bonds.
27:1.0.1.1.15.6.167.13SECTION 19.166
   19.166 Required penal sums.
27:1.0.1.1.15.6.167.14SECTION 19.167
   19.167 Increase of bond coverage.
27:1.0.1.1.15.6.167.15SECTION 19.168
   19.168 Superseding bonds and new bonds for existing proprietors.
27:1.0.1.1.15.6.167.16SECTION 19.169
   19.169 Effect of failure to furnish a superseding bond or a new bond.
27:1.0.1.1.15.6.167.17SECTION 19.170
   19.170 Termination of bonds.
27:1.0.1.1.15.6.167.18SECTION 19.171
   19.171 Surety notice of relief from bond liability.
27:1.0.1.1.15.6.167.19SECTION 19.172
   19.172 Relief of surety from bond liability.
27:1.0.1.1.15.6.167.20SECTION 19.173
   19.173 Release of pledged securities.
27:1.0.1.1.15.7SUBPART G
Subpart G - Construction, Equipment, and Security Requirements
27:1.0.1.1.15.7.168SUBJGRP 168
   Tank Requirements
27:1.0.1.1.15.7.168.1SECTION 19.181
   19.181 General.
27:1.0.1.1.15.7.168.2SECTION 19.182
   19.182 Tanks - general requirements.
27:1.0.1.1.15.7.168.3SECTION 19.183
   19.183 Scale tanks.
27:1.0.1.1.15.7.168.4SECTION 19.184
   19.184 Scale tank minimum graduations.
27:1.0.1.1.15.7.168.5SECTION 19.185
   19.185 Testing scale tanks for accuracy.
27:1.0.1.1.15.7.169SUBJGRP 169
   Package Scale and Pipeline Requirements
27:1.0.1.1.15.7.169.6SECTION 19.186
   19.186 Package scales.
27:1.0.1.1.15.7.169.7SECTION 19.187
   19.187 Pipelines.
27:1.0.1.1.15.7.170SUBJGRP 170
   Measuring and Proofing Equipment Requirements
27:1.0.1.1.15.7.170.8SECTION 19.188
   19.188 Measuring devices and proofing instruments.
27:1.0.1.1.15.7.171SUBJGRP 171
   Other Plant Requirements
27:1.0.1.1.15.7.171.9SECTION 19.189
   19.189 Identification of structures, areas, apparatus, and equipment.
27:1.0.1.1.15.7.171.10SECTION 19.190
   19.190 Office facilities for TTB use.
27:1.0.1.1.15.7.171.11SECTION 19.191
   19.191 Signs.
27:1.0.1.1.15.7.171.12SECTION 19.192
   19.192 Security.
27:1.0.1.1.15.7.171.13SECTION 19.193
   19.193 Breaking Government locks.
27:1.0.1.1.15.8SUBPART H
Subpart H - Dealer Registration and Recordkeeping
27:1.0.1.1.15.8.172.1SECTION 19.201
   19.201 Definitions.
27:1.0.1.1.15.8.172.2SECTION 19.202
   19.202 Dealer registration.
27:1.0.1.1.15.8.172.3SECTION 19.203
   19.203 Amending the dealer registration.
27:1.0.1.1.15.8.172.4SECTION 19.204
   19.204 Dealer records.
27:1.0.1.1.15.9SUBPART I
Subpart I - Distilled Spirits Taxes
27:1.0.1.1.15.9.172SUBJGRP 172
   Basic Provisions of Tax Law Affecting Spirits
27:1.0.1.1.15.9.172.1SECTION 19.221
   19.221 Scope.
27:1.0.1.1.15.9.172.2SECTION 19.222
   19.222 Basic tax law provisions.
27:1.0.1.1.15.9.172.3SECTION 19.223
   19.223 Persons liable for tax.
27:1.0.1.1.15.9.173SUBJGRP 173
   Requirements for Gauging and Tax Determination
27:1.0.1.1.15.9.173.4SECTION 19.225
   19.225 Requirement to gauge and tax determine spirits.
27:1.0.1.1.15.9.173.5SECTION 19.226
   19.226 Gauges for tax determination.
27:1.0.1.1.15.9.173.6SECTION 19.227
   19.227 Determination of the tax.
27:1.0.1.1.15.9.174SUBJGRP 174
   Rules for Deferred Payment and Prepayment of Taxes
27:1.0.1.1.15.9.174.7SECTION 19.229
   19.229 Deferred payment and prepayment of taxes.
27:1.0.1.1.15.9.174.8SECTION 19.230
   19.230 Conditions requiring prepayment of taxes.
27:1.0.1.1.15.9.174.9SECTION 19.231
   19.231 Accounting for bond coverage.
27:1.0.1.1.15.9.175SUBJGRP 175
   Requirements for Filing Tax Returns
27:1.0.1.1.15.9.175.10SECTION 19.233
   19.233 Filing prepayment returns.
27:1.0.1.1.15.9.175.11SECTION 19.234
   19.234 Filing deferred payment returns.
27:1.0.1.1.15.9.175.12SECTION 19.235
   19.235 Deferred payment return periods - annual, quarterly, and semimonthly.
27:1.0.1.1.15.9.175.13SECTION 19.236
   19.236 Due dates for returns.
27:1.0.1.1.15.9.175.14SECTION 19.237
   19.237 Special rule for semimonthly filers for the month of September.
27:1.0.1.1.15.9.175.15SECTION 19.238
   19.238 Payment by mail or courier.
27:1.0.1.1.15.9.175.16SECTION 19.239
   19.239 Form of payment.
27:1.0.1.1.15.9.175.17SECTION 19.240
   19.240 Payment of tax by electronic fund transfer.
27:1.0.1.1.15.9.176SUBJGRP 176
   Requirements for Employer Identification Numbers
27:1.0.1.1.15.9.176.18SECTION 19.242
   19.242 Employer identification number.
27:1.0.1.1.15.9.176.19SECTION 19.243
   19.243 Application for employer identification number.
27:1.0.1.1.15.9.177SUBJGRP 177
   Effective Tax Rates
27:1.0.1.1.15.9.177.20SECTION 19.245
   19.245 Tax credits under 26 U.S.C. 5010.
27:1.0.1.1.15.9.177.21SECTION 19.246
   19.246 Computing the effective tax rate for a product.
27:1.0.1.1.15.9.177.22SECTION 19.247
   19.247 Use of effective (actual) tax rates.
27:1.0.1.1.15.9.177.23SECTION 19.248
   19.248 Standard effective tax rate.
27:1.0.1.1.15.9.177.24SECTION 19.249
   19.249 Average effective tax rate.
27:1.0.1.1.15.9.177.25SECTION 19.250
   19.250 Inventory reserve account.
27:1.0.1.1.15.9.178SUBJGRP 178
   Assessment of Taxes by TTB
27:1.0.1.1.15.9.178.26SECTION 19.253
   19.253 Assessment of tax on spirits not accounted for or reported.
27:1.0.1.1.15.9.178.27SECTION 19.254
   19.254 Assessment of tax for losses or unauthorized removals.
27:1.0.1.1.15.9.179SUBJGRP 179
   Additional Tax Provisions
27:1.0.1.1.15.9.179.28SECTION 19.256
   19.256 Tax on wine.
27:1.0.1.1.15.9.179.29SECTION 19.257
   19.257 Imported spirits.
27:1.0.1.1.15.9.179.30SECTION 19.258
   19.258 Additional tax on nonbeverage spirits.
27:1.0.1.1.15.10SUBPART J
Subpart J - Claims
27:1.0.1.1.15.10.180SUBJGRP 180
   Requirements for Filing Claims
27:1.0.1.1.15.10.180.1SECTION 19.261
   19.261 Scope.
27:1.0.1.1.15.10.180.2SECTION 19.262
   19.262 General requirements for filing claims.
27:1.0.1.1.15.10.180.3SECTION 19.263
   19.263 Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond - specific requirements.
27:1.0.1.1.15.10.180.4SECTION 19.264
   19.264 Claims on spirits returned to bonded premises - specific requirements.
27:1.0.1.1.15.10.180.5SECTION 19.265
   19.265 Claims relating to spirits lost after tax determination.
27:1.0.1.1.15.10.181SUBJGRP 181
   Rules Regarding Credits, Abatement, Remission, or Refund
27:1.0.1.1.15.10.181.6SECTION 19.266
   19.266 Claims for credit of tax.
27:1.0.1.1.15.10.181.7SECTION 19.267
   19.267 Adjustments for credited tax.
27:1.0.1.1.15.10.181.8SECTION 19.268
   19.268 Allowance of remission, abatement, credit, or refund of tax.
27:1.0.1.1.15.10.182SUBJGRP 182
   Rules for Puerto Rican and Virgin Islands Spirits
27:1.0.1.1.15.10.182.9SECTION 19.269
   19.269 Puerto Rican and Virgin Islands spirits.
27:1.0.1.1.15.11SUBPART K
Subpart K - Gauging
27:1.0.1.1.15.11.183SUBJGRP 183
   Required Gauges
27:1.0.1.1.15.11.183.1SECTION 19.281
   19.281 Scope.
27:1.0.1.1.15.11.183.2SECTION 19.282
   19.282 General requirements for gauging and measuring equipment.
27:1.0.1.1.15.11.183.3SECTION 19.283
   19.283 When gauges are required.
27:1.0.1.1.15.11.184SUBJGRP 184
   Rules for Gauging
27:1.0.1.1.15.11.184.4SECTION 19.284
   19.284 Quantity determination of bulk spirits.
27:1.0.1.1.15.11.184.5SECTION 19.285
   19.285 Proof determination of distilled spirits.
27:1.0.1.1.15.11.184.6SECTION 19.286
   19.286 Gauging of spirits in bottles.
27:1.0.1.1.15.11.184.7SECTION 19.287
   19.287 Gauging of alcoholic flavoring materials.
27:1.0.1.1.15.11.184.8SECTION 19.288
   19.288 Determination of tare.
27:1.0.1.1.15.11.184.9SECTION 19.289
   19.289 Production gauge.
27:1.0.1.1.15.12SUBPART L
Subpart L - Production of Distilled Spirits
27:1.0.1.1.15.12.185SUBJGRP 185
   Notification to TTB When Beginning or Suspending Production Operations
27:1.0.1.1.15.12.185.1SECTION 19.291
   19.291 General.
27:1.0.1.1.15.12.185.2SECTION 19.292
   19.292 Notice of operations.
27:1.0.1.1.15.12.186SUBJGRP 186
   Rules for Receipt, Use, and Disposal of Materials
27:1.0.1.1.15.12.186.3SECTION 19.293
   19.293 Receipt of materials.
27:1.0.1.1.15.12.186.4SECTION 19.294
   19.294 Removal of fermenting material.
27:1.0.1.1.15.12.186.5SECTION 19.295
   19.295 Removal or destruction of distilling material.
27:1.0.1.1.15.12.186.6SECTION 19.296
   19.296 Fermented materials.
27:1.0.1.1.15.12.186.7SECTION 19.297
   19.297 Use of materials in production of spirits.
27:1.0.1.1.15.12.187SUBJGRP 187
   Rules for Production of Spirits
27:1.0.1.1.15.12.187.8SECTION 19.301
   19.301 Distillation.
27:1.0.1.1.15.12.187.9SECTION 19.302
   19.302 Treatment during production.
27:1.0.1.1.15.12.187.10SECTION 19.303
   19.303 Addition of caramel to rum or brandy and addition of oak chips to spirits.
27:1.0.1.1.15.12.187.11SECTION 19.304
   19.304 Production gauge.
27:1.0.1.1.15.12.187.12SECTION 19.305
   19.305 Identification of spirits.
27:1.0.1.1.15.12.187.13SECTION 19.306
   19.306 Entry.
27:1.0.1.1.15.12.187.14SECTION 19.307
   19.307 Distillates containing extraneous substances.
27:1.0.1.1.15.12.188SUBJGRP 188
   Rules for Chemical Byproducts
27:1.0.1.1.15.12.188.15SECTION 19.308
   19.308 Spirits content of chemicals produced.
27:1.0.1.1.15.12.188.16SECTION 19.309
   19.309 Disposition of chemicals.
27:1.0.1.1.15.12.188.17SECTION 19.310
   19.310 Wash water.
27:1.0.1.1.15.12.189SUBJGRP 189
   Production Inventories
27:1.0.1.1.15.12.189.18SECTION 19.312
   19.312 Physical inventories.
27:1.0.1.1.15.12.190SUBJGRP 190
   Rules for Redistillation
27:1.0.1.1.15.12.190.19SECTION 19.314
   19.314 General.
27:1.0.1.1.15.12.190.20SECTION 19.315
   19.315 Receipts for redistillation.
27:1.0.1.1.15.12.190.21SECTION 19.316
   19.316 Redistillation.
27:1.0.1.1.15.13SUBPART M
Subpart M - Storage of Distilled Spirits
27:1.0.1.1.15.13.191SUBJGRP 191
   Receipt and Storage of Spirits and Wines
27:1.0.1.1.15.13.191.1SECTION 19.321
   19.321 General.
27:1.0.1.1.15.13.191.2SECTION 19.322
   19.322 Receipt and storage of bulk spirits and wines.
27:1.0.1.1.15.13.192SUBJGRP 192
   Rules for Filling and Changing Packages
27:1.0.1.1.15.13.192.3SECTION 19.324
   19.324 Filling of packages from tanks.
27:1.0.1.1.15.13.192.4SECTION 19.325
   19.325 Change of packages.
27:1.0.1.1.15.13.193SUBJGRP 193
   Rules for Mingling or Blending Spirits
27:1.0.1.1.15.13.193.5SECTION 19.326
   19.326 Mingling or blending of spirits for further storage.
27:1.0.1.1.15.13.193.6SECTION 19.327
   19.327 Packages dumped for mingling.
27:1.0.1.1.15.13.193.7SECTION 19.328
   19.328 Determining age of mingled spirits.
27:1.0.1.1.15.13.193.8SECTION 19.329
   19.329 Mingled spirits or wines held in tanks.
27:1.0.1.1.15.13.194SUBJGRP 194
   Use of Oak Chips and Caramel
27:1.0.1.1.15.13.194.9SECTION 19.331
   19.331 Use of oak chips in spirits and caramel in brandy and rum.
27:1.0.1.1.15.13.195SUBJGRP 195
   Storage Inventories
27:1.0.1.1.15.13.195.10SECTION 19.333
   19.333 Physical inventories.
27:1.0.1.1.15.14SUBPART N
Subpart N - Processing of Distilled Spirits
27:1.0.1.1.15.14.196SUBJGRP 196
   Rules for Receipt and Use of Spirits, Wines, and Alcoholic Flavoring Materials
27:1.0.1.1.15.14.196.1SECTION 19.341
   19.341 General.
27:1.0.1.1.15.14.196.2SECTION 19.342
   19.342 Receipt of spirits, wines, and alcoholic flavoring materials for processing.
27:1.0.1.1.15.14.196.3SECTION 19.343
   19.343 Use of spirits, wines, and alcoholic flavoring materials.
27:1.0.1.1.15.14.196.4SECTION 19.344
   19.344 Manufacture of nonbeverage products, intermediate products, or eligible flavors.
27:1.0.1.1.15.14.197SUBJGRP 197
   Obscuration Determination
27:1.0.1.1.15.14.197.5SECTION 19.346
   19.346 Determining obscuration.
27:1.0.1.1.15.14.198SUBJGRP 198
   Filing Formulas with TTB
27:1.0.1.1.15.14.198.6SECTION 19.348
   19.348 Formula requirements.
27:1.0.1.1.15.14.199SUBJGRP 199
   Rules for Bottling, Packaging, and Removal of Products
27:1.0.1.1.15.14.199.7SECTION 19.351
   19.351 Removals from processing.
27:1.0.1.1.15.14.199.8SECTION 19.352
   19.352 Bottling tanks.
27:1.0.1.1.15.14.199.9SECTION 19.353
   19.353 Bottling tank gauge.
27:1.0.1.1.15.14.199.10SECTION 19.354
   19.354 Bottling or packaging records.
27:1.0.1.1.15.14.199.11SECTION 19.355
   19.355 Labels describing the spirits.
27:1.0.1.1.15.14.199.12SECTION 19.356
   19.356 Alcohol content and fill.
27:1.0.1.1.15.14.199.13SECTION 19.357
   19.357 Completion of bottling.
27:1.0.1.1.15.14.199.14SECTION 19.358
   19.358 Cases.
27:1.0.1.1.15.14.199.15SECTION 19.359
   19.359 Remnants.
27:1.0.1.1.15.14.199.16SECTION 19.360
   19.360 Filling packages.
27:1.0.1.1.15.14.199.17SECTION 19.361
   19.361 Removals by bulk conveyances or pipelines.
27:1.0.1.1.15.14.199.18SECTION 19.362
   19.362 Rebottling.
27:1.0.1.1.15.14.199.19SECTION 19.363
   19.363 Reclosing and relabeling.
27:1.0.1.1.15.14.199.20SECTION 19.364
   19.364 Bottled-in-bond spirits.
27:1.0.1.1.15.14.199.21SECTION 19.365
   19.365 Spirits not originally intended for export.
27:1.0.1.1.15.14.199.22SECTION 19.366
   19.366 Alcohol.
27:1.0.1.1.15.14.200SUBJGRP 200
   Requirements for Processing Inventories
27:1.0.1.1.15.14.200.23SECTION 19.371
   19.371 Inventories of wines and bulk spirits in processing.
27:1.0.1.1.15.14.200.24SECTION 19.372
   19.372 Physical inventories of bottled and packaged spirits.
27:1.0.1.1.15.15SUBPART O
Subpart O - Denaturing Operations and Manufacture of Articles
27:1.0.1.1.15.15.201SUBJGRP 201
   Rules for Denaturing Spirits and Testing Denaturants
27:1.0.1.1.15.15.201.1SECTION 19.381
   19.381 General.
27:1.0.1.1.15.15.201.2SECTION 19.382
   19.382 Formulas.
27:1.0.1.1.15.15.201.3SECTION 19.383
   19.383 Gauging for denaturation.
27:1.0.1.1.15.15.201.4SECTION 19.384
   19.384 Adding denaturants to spirits.
27:1.0.1.1.15.15.201.5SECTION 19.385
   19.385 Making alcohol or water solutions of denaturants.
27:1.0.1.1.15.15.201.6SECTION 19.386
   19.386 Adjusting pH of denatured spirits.
27:1.0.1.1.15.15.201.7SECTION 19.387
   19.387 Ensuring the quality of denaturants.
27:1.0.1.1.15.15.202SUBJGRP 202
   Rules for Storing Denatured Spirits and Filling Containers
27:1.0.1.1.15.15.202.8SECTION 19.388
   19.388 Storing denatured spirits.
27:1.0.1.1.15.15.202.9SECTION 19.389
   19.389 Filling containers from tanks.
27:1.0.1.1.15.15.202.10SECTION 19.390
   19.390 Container marking requirements.
27:1.0.1.1.15.15.203SUBJGRP 203
   Rules for Mixing and Converting Denatured Spirits
27:1.0.1.1.15.15.203.11SECTION 19.391
   19.391 Mixing denatured spirits.
27:1.0.1.1.15.15.203.12SECTION 19.392
   19.392 Converting denatured alcohol to a different formula.
27:1.0.1.1.15.15.204SUBJGRP 204
   Rules for Restoration and Redenaturation, Inventories, and Manufacture of Articles; Records Required
27:1.0.1.1.15.15.204.13SECTION 19.393
   19.393 Restoration and redenaturation of recovered denatured spirits and recovered articles.
27:1.0.1.1.15.15.204.14SECTION 19.394
   19.394 Inventory of denatured spirits.
27:1.0.1.1.15.15.204.15SECTION 19.395
   19.395 Manufacture of articles.
27:1.0.1.1.15.15.204.16SECTION 19.396
   19.396 Required records.
27:1.0.1.1.15.16SUBPART P
Subpart P - Transfers, Receipts, and Withdrawals
27:1.0.1.1.15.16.205SUBJGRP 205
   Transfers Between Bonded Premises
27:1.0.1.1.15.16.205.1SECTION 19.401
   19.401 Authorized transactions.
27:1.0.1.1.15.16.205.2SECTION 19.402
   19.402 Authorized transfers in bond.
27:1.0.1.1.15.16.205.3SECTION 19.403
   19.403 Application to receive spirits in bond.
27:1.0.1.1.15.16.205.4SECTION 19.404
   19.404 Termination of application.
27:1.0.1.1.15.16.205.5SECTION 19.405
   19.405 Consignor for in-bond shipments.
27:1.0.1.1.15.16.205.6SECTION 19.406
   19.406 Reconsignment of in-bond shipments.
27:1.0.1.1.15.16.205.7SECTION 19.407
   19.407 Consignee premises.
27:1.0.1.1.15.16.206SUBJGRP 206
   Receipt of Spirits from Customs Custody
27:1.0.1.1.15.16.206.8SECTION 19.409
   19.409 General.
27:1.0.1.1.15.16.206.9SECTION 19.410
   19.410 Age and fill date.
27:1.0.1.1.15.16.206.10SECTION 19.411
   19.411 Recording gauge.
27:1.0.1.1.15.16.206.11SECTION 19.412
   19.412 Importation of denatured spirits.
27:1.0.1.1.15.16.207SUBJGRP 207
   Marking Requirements for Imported Spirits
27:1.0.1.1.15.16.207.12SECTION 19.414
   19.414 Marks on containers of imported spirits.
27:1.0.1.1.15.16.207.13SECTION 19.415
   19.415 Marks on containers of Puerto Rican and Virgin Islands spirits.
27:1.0.1.1.15.16.208SUBJGRP 208
   Spirits Withdrawn Without Payment of Tax
27:1.0.1.1.15.16.208.14SECTION 19.418
   19.418 Authorized withdrawals without payment of tax.
27:1.0.1.1.15.16.208.15SECTION 19.419
   19.419 Withdrawals of spirits for use in wine production.
27:1.0.1.1.15.16.208.16SECTION 19.420
   19.420 Withdrawals of spirits without payment of tax for experimental or research use.
27:1.0.1.1.15.16.208.17SECTION 19.421
   19.421 Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products.
27:1.0.1.1.15.16.209SUBJGRP 209
   Spirits Withdrawn Free of Tax
27:1.0.1.1.15.16.209.18SECTION 19.424
   19.424 Authorized withdrawals free of tax.
27:1.0.1.1.15.16.209.19SECTION 19.425
   19.425 Withdrawal of spirits free of tax.
27:1.0.1.1.15.16.209.20SECTION 19.426
   19.426 Withdrawal of spirits by the United States.
27:1.0.1.1.15.16.209.21SECTION 19.427
   19.427 Removal of denatured spirits and articles.
27:1.0.1.1.15.16.209.22SECTION 19.428
   19.428 Reconsignment.
27:1.0.1.1.15.16.210SUBJGRP 210
   Spirits Withdrawn on Production Gauge
27:1.0.1.1.15.16.210.23SECTION 19.431
   19.431 Withdrawal of spirits on production gauge.
27:1.0.1.1.15.16.211SUBJGRP 211
   Rules for Taking Samples of Spirits
27:1.0.1.1.15.16.211.24SECTION 19.434
   19.434 Spirits withdrawn from bonded premises.
27:1.0.1.1.15.16.211.25SECTION 19.435
   19.435 Samples used on bonded premises.
27:1.0.1.1.15.16.211.26SECTION 19.436
   19.436 Taxpayment of samples.
27:1.0.1.1.15.16.211.27SECTION 19.437
   19.437 Labels.
27:1.0.1.1.15.16.212SUBJGRP 212
   Securing Conveyances
27:1.0.1.1.15.16.212.28SECTION 19.441
   19.441 Securing of conveyances.
27:1.0.1.1.15.17SUBPART Q
Subpart Q - Return of Spirits to Bonded Premises and Voluntary Destruction
27:1.0.1.1.15.17.213SUBJGRP 213
   Conditions for Return of Spirits to Bond
27:1.0.1.1.15.17.213.1SECTION 19.451
   19.451 Scope.
27:1.0.1.1.15.17.213.2SECTION 19.452
   19.452 Return of taxpaid spirits to bonded premises for destruction, denaturation, redistillation, reconditioning, or rebottling.
27:1.0.1.1.15.17.213.3SECTION 19.453
   19.453 Return of bottled spirits for relabeling or reclosing.
27:1.0.1.1.15.17.213.4SECTION 19.454
   19.454 Other authorized returns to bonded premises.
27:1.0.1.1.15.17.213.5SECTION 19.455
   19.455 Return of spirits withdrawn for export with benefit of drawback.
27:1.0.1.1.15.17.213.6SECTION 19.457
   19.457 Receipt of spirits abandoned to the United States.
27:1.0.1.1.15.17.214SUBJGRP 214
   Rules for Voluntary Destruction
27:1.0.1.1.15.17.214.7SECTION 19.459
   19.459 Voluntary destruction.
27:1.0.1.1.15.18SUBPART R
Subpart R - Losses and Shortages
27:1.0.1.1.15.18.215.1SECTION 19.461
   19.461 Losses and shortages in general.
27:1.0.1.1.15.18.215.2SECTION 19.462
   19.462 Determination of losses in bond.
27:1.0.1.1.15.18.215.3SECTION 19.463
   19.463 Loss of spirits from packages.
27:1.0.1.1.15.18.215.4SECTION 19.464
   19.464 Losses after tax determination.
27:1.0.1.1.15.18.215.5SECTION 19.465
   19.465 Shortages of bottled spirits.
27:1.0.1.1.15.19SUBPART S
Subpart S - Containers and Marks
27:1.0.1.1.15.19.215SUBJGRP 215
   Requirements for Containers
27:1.0.1.1.15.19.215.1SECTION 19.471
   19.471 General.
27:1.0.1.1.15.19.215.2SECTION 19.472
   19.472 Need to determine use of spirits - industrial or nonindustrial.
27:1.0.1.1.15.19.215.3SECTION 19.473
   19.473 Authorized containers.
27:1.0.1.1.15.19.215.4SECTION 19.474
   19.474 Spirits for nonindustrial use.
27:1.0.1.1.15.19.215.5SECTION 19.475
   19.475 Spirits for industrial use.
27:1.0.1.1.15.19.215.6SECTION 19.476
   19.476 Packages.
27:1.0.1.1.15.19.215.7SECTION 19.477
   19.477 Use of bulk conveyances.
27:1.0.1.1.15.19.215.8SECTION 19.478
   19.478 Construction requirements for bulk conveyances.
27:1.0.1.1.15.19.215.9SECTION 19.479
   19.479 Restrictions on dispositions of bulk spirits.
27:1.0.1.1.15.19.216SUBJGRP 216
   Marking Requirements for Spirits
27:1.0.1.1.15.19.216.10SECTION 19.482
   19.482 General.
27:1.0.1.1.15.19.216.11SECTION 19.483
   19.483 Specifications for marks.
27:1.0.1.1.15.19.216.12SECTION 19.484
   19.484 Marks on packages filled in production or storage.
27:1.0.1.1.15.19.216.13SECTION 19.485
   19.485 Package identification numbers in production and storage.
27:1.0.1.1.15.19.216.14SECTION 19.486
   19.486 Change of packages in storage.
27:1.0.1.1.15.19.216.15SECTION 19.487
   19.487 Kind of spirits.
27:1.0.1.1.15.19.216.16SECTION 19.488
   19.488 Marks on packages filled in processing.
27:1.0.1.1.15.19.216.17SECTION 19.489
   19.489 Marks on cases filled in processing.
27:1.0.1.1.15.19.216.18SECTION 19.490
   19.490 Numbering of packages and cases filled in processing.
27:1.0.1.1.15.19.216.19SECTION 19.491
   19.491 Marks on containers of specially denatured spirits.
27:1.0.1.1.15.19.216.20SECTION 19.492
   19.492 Marks on containers of completely denatured alcohol.
27:1.0.1.1.15.19.216.21SECTION 19.493
   19.493 Caution label for completely denatured alcohol.
27:1.0.1.1.15.19.216.22SECTION 19.494
   19.494 Additional marks on portable containers.
27:1.0.1.1.15.19.216.23SECTION 19.495
   19.495 Marks on bulk conveyances.
27:1.0.1.1.15.19.216.24SECTION 19.496
   19.496 Cases of industrial alcohol.
27:1.0.1.1.15.19.216.25SECTION 19.497
   19.497 Obliteration of marks.
27:1.0.1.1.15.19.216.26SECTION 19.498
   19.498 Relabeling and reclosing off bonded premises.
27:1.0.1.1.15.19.216.27SECTION 19.499
   19.499 Authorized abbreviations to identify marks.
27:1.0.1.1.15.20SUBPART T
Subpart T - Liquor Bottle, Label, and Closure Requirements
27:1.0.1.1.15.20.217SUBJGRP 217
   Authorized Liquor Bottles
27:1.0.1.1.15.20.217.1SECTION 19.511
   19.511 Bottles authorized.
27:1.0.1.1.15.20.217.2SECTION 19.512
   19.512 Bottles not constituting approved containers.
27:1.0.1.1.15.20.217.3SECTION 19.513
   19.513 Distinctive liquor bottles.
27:1.0.1.1.15.20.218SUBJGRP 218
   Labeling Requirements
27:1.0.1.1.15.20.218.4SECTION 19.516
   19.516 Certificate of label approval or exemption.
27:1.0.1.1.15.20.218.5SECTION 19.517
   19.517 Statements required on labels under an exemption from label approval.
27:1.0.1.1.15.20.218.6SECTION 19.518
   19.518 Name and address of bottler.
27:1.0.1.1.15.20.218.7SECTION 19.519
   19.519 Labels for export spirits.
27:1.0.1.1.15.20.218.8SECTION 19.520
   19.520 Spirits for shipment to Puerto Rico.
27:1.0.1.1.15.20.219SUBJGRP 219
   Closure Requirements
27:1.0.1.1.15.20.219.9SECTION 19.523
   19.523 Affixing closures.
27:1.0.1.1.15.20.219.10SECTION 19.525
   19.525 Reclosing.
27:1.0.1.1.15.21SUBPART U
Subpart U [Reserved]
27:1.0.1.1.15.22SUBPART V
Subpart V - Records and Reports
27:1.0.1.1.15.22.220SUBJGRP 220
   General Rules for Records
27:1.0.1.1.15.22.220.1SECTION 19.571
   19.571 Records in general.
27:1.0.1.1.15.22.220.2SECTION 19.572
   19.572 Format of records.
27:1.0.1.1.15.22.220.3SECTION 19.573
   19.573 Location of required records.
27:1.0.1.1.15.22.220.4SECTION 19.574
   19.574 Availability of records.
27:1.0.1.1.15.22.220.5SECTION 19.575
   19.575 Retention of records.
27:1.0.1.1.15.22.220.6SECTION 19.576
   19.576 Preservation of records.
27:1.0.1.1.15.22.220.7SECTION 19.577
   19.577 Documents that are not records.
27:1.0.1.1.15.22.220.8SECTION 19.578
   19.578 Financial records and books of account.
27:1.0.1.1.15.22.220.9SECTION 19.580
   19.580 Time for making entries in records.
27:1.0.1.1.15.22.220.10SECTION 19.581
   19.581 Details of daily records.
27:1.0.1.1.15.22.220.11SECTION 19.582
   19.582 Conversion from metric to U.S. units.
27:1.0.1.1.15.22.221SUBJGRP 221
   Production Records
27:1.0.1.1.15.22.221.12SECTION 19.584
   19.584 Materials for the production of distilled spirits.
27:1.0.1.1.15.22.221.13SECTION 19.585
   19.585 Production and withdrawal records.
27:1.0.1.1.15.22.221.14SECTION 19.586
   19.586 Byproduct spirits production records.
27:1.0.1.1.15.22.222SUBJGRP 222
   Storage Records
27:1.0.1.1.15.22.222.15SECTION 19.590
   19.590 Storage operations.
27:1.0.1.1.15.22.222.16SECTION 19.591
   19.591 Package summary records.
27:1.0.1.1.15.22.222.17SECTION 19.592
   19.592 Tank record of wine and spirits of less than 190° of proof.
27:1.0.1.1.15.22.222.18SECTION 19.593
   19.593 Tank summary record for spirits of 190° or more of proof.
27:1.0.1.1.15.22.223SUBJGRP 223
   Processing Records
27:1.0.1.1.15.22.223.19SECTION 19.596
   19.596 Processing records in general.
27:1.0.1.1.15.22.223.20SECTION 19.597
   19.597 Manufacturing records.
27:1.0.1.1.15.22.223.21SECTION 19.598
   19.598 Dump/batch records.
27:1.0.1.1.15.22.223.22SECTION 19.599
   19.599 Bottling and packaging records.
27:1.0.1.1.15.22.223.23SECTION 19.600
   19.600 Alcohol content and fill test record.
27:1.0.1.1.15.22.223.24SECTION 19.601
   19.601 Finished products records.
27:1.0.1.1.15.22.223.25SECTION 19.602
   19.602 Redistillation records.
27:1.0.1.1.15.22.223.26SECTION 19.603
   19.603 Liquor bottle records.
27:1.0.1.1.15.22.223.27SECTION 19.604
   19.604 Rebottling, relabeling, and reclosing records.
27:1.0.1.1.15.22.224SUBJGRP 224
   Denaturation and Article Manufacture Records
27:1.0.1.1.15.22.224.28SECTION 19.606
   19.606 Denaturation records.
27:1.0.1.1.15.22.224.29SECTION 19.607
   19.607 Article manufacture records.
27:1.0.1.1.15.22.225SUBJGRP 225
   Tax Records
27:1.0.1.1.15.22.225.30SECTION 19.611
   19.611 Records of tax determination in general.
27:1.0.1.1.15.22.225.31SECTION 19.612
   19.612 Summary records of tax determinations.
27:1.0.1.1.15.22.225.32SECTION 19.613
   19.613 Average effective tax rate records.
27:1.0.1.1.15.22.225.33SECTION 19.614
   19.614 Inventory reserve records.
27:1.0.1.1.15.22.225.34SECTION 19.615
   19.615 Standard effective tax rate records.
27:1.0.1.1.15.22.226SUBJGRP 226
   Other Required Records
27:1.0.1.1.15.22.226.35SECTION 19.616
   19.616 Records of samples.
27:1.0.1.1.15.22.226.36SECTION 19.617
   19.617 Destruction records.
27:1.0.1.1.15.22.226.37SECTION 19.618
   19.618 Gauge record.
27:1.0.1.1.15.22.226.38SECTION 19.619
   19.619 Package gauge record.
27:1.0.1.1.15.22.226.39SECTION 19.620
   19.620 Transfer record - consignor's responsibility.
27:1.0.1.1.15.22.226.40SECTION 19.621
   19.621 Transfer record - consignee's responsibility.
27:1.0.1.1.15.22.226.41SECTION 19.622
   19.622 Daily records of wholesale liquor dealer and taxpaid storeroom operations.
27:1.0.1.1.15.22.226.42SECTION 19.623
   19.623 Records of inventories.
27:1.0.1.1.15.22.226.43SECTION 19.624
   19.624 Removal of Puerto Rican and Virgin Islands spirits and rum imported from all other areas.
27:1.0.1.1.15.22.226.44SECTION 19.625
   19.625 Shipping records for spirits and specially denatured spirits withdrawn free of tax.
27:1.0.1.1.15.22.226.45SECTION 19.626
   19.626 Records of distilled spirits shipped to manufacturers of nonbeverage products.
27:1.0.1.1.15.22.226.46SECTION 19.627
   19.627 Alternating premises record.
27:1.0.1.1.15.22.227SUBJGRP 227
   Filing Forms and Reports
27:1.0.1.1.15.22.227.47SECTION 19.631
   19.631 Submission of transaction forms.
27:1.0.1.1.15.22.227.48SECTION 19.632
   19.632 Submission of monthly reports.
27:1.0.1.1.15.22.227.49SECTION 19.634
   19.634 Computer-generated reports and transaction forms.
27:1.0.1.1.15.23SUBPART W
Subpart W - Production of Vinegar by the Vaporizing Process
27:1.0.1.1.15.23.228SUBJGRP 228
   Vinegar Plants in General
27:1.0.1.1.15.23.228.1SECTION 19.641
   19.641 Application.
27:1.0.1.1.15.23.229SUBJGRP 229
   Qualification, Construction, and Equipment Requirements for Vinegar Plants
27:1.0.1.1.15.23.229.2SECTION 19.643
   19.643 Qualification requirements.
27:1.0.1.1.15.23.229.3SECTION 19.644
   19.644 Changes after original qualification.
27:1.0.1.1.15.23.229.4SECTION 19.645
   19.645 Notice of permanent discontinuance of business.
27:1.0.1.1.15.23.229.5SECTION 19.646
   19.646 Construction and equipment requirements.
27:1.0.1.1.15.23.230SUBJGRP 230
   Rules for Operating Vinegar Plants
27:1.0.1.1.15.23.230.6SECTION 19.647
   19.647 Authorized operations.
27:1.0.1.1.15.23.230.7SECTION 19.648
   19.648 Conduct of operations.
27:1.0.1.1.15.23.230.8SECTION 19.649
   19.649 Restrictions on alcohol content.
27:1.0.1.1.15.23.231SUBJGRP 231
   Required Records for Vinegar Plants
27:1.0.1.1.15.23.231.9SECTION 19.650
   19.650 Daily records.
27:1.0.1.1.15.23.232SUBJGRP 232
   Liability for Distilled Spirits Tax
27:1.0.1.1.15.23.232.10SECTION 19.651
   19.651 Liability for distilled spirits tax.
27:1.0.1.1.15.24SUBPART X
Subpart X - Distilled Spirits for Fuel Use
27:1.0.1.1.15.24.233SUBJGRP 233
   General
27:1.0.1.1.15.24.233.1SECTION 19.661
   19.661 Scope.
27:1.0.1.1.15.24.233.2SECTION 19.662
   19.662 Definitions.
27:1.0.1.1.15.24.233.3SECTION 19.663
   19.663 Application of other provisions.
27:1.0.1.1.15.24.233.4SECTION 19.665
   19.665 Alternate methods or procedures.
27:1.0.1.1.15.24.233.5SECTION 19.666
   19.666 Application for and use of an alternate method or procedure.
27:1.0.1.1.15.24.233.6SECTION 19.667
   19.667 Emergency variations from requirements.
27:1.0.1.1.15.24.234SUBJGRP 234
   Liability for Taxes
27:1.0.1.1.15.24.234.7SECTION 19.669
   19.669 Distilled spirits taxes.
27:1.0.1.1.15.24.234.8SECTION 19.670
   19.670 Dealer registration and recordkeeping.
27:1.0.1.1.15.24.235SUBJGRP 235
   Obtaining a Permit
27:1.0.1.1.15.24.235.9SECTION 19.672
   19.672 Types of plants.
27:1.0.1.1.15.24.235.10SECTION 19.673
   19.673 Small plant permit applications.
27:1.0.1.1.15.24.235.11SECTION 19.674
   19.674 TTB action on small plant applications.
27:1.0.1.1.15.24.235.12SECTION 19.675
   19.675 Medium plant permit applications.
27:1.0.1.1.15.24.235.13SECTION 19.676
   19.676 Large plant permit applications.
27:1.0.1.1.15.24.235.14SECTION 19.677
   19.677 Large plant applications - organizational documents.
27:1.0.1.1.15.24.235.15SECTION 19.678
   19.678 Criteria for issuance of permit.
27:1.0.1.1.15.24.235.16SECTION 19.679
   19.679 Duration of permit.
27:1.0.1.1.15.24.235.17SECTION 19.680
   19.680 Registration of stills.
27:1.0.1.1.15.24.236SUBJGRP 236
   Changes to Permit Information
27:1.0.1.1.15.24.236.18SECTION 19.683
   19.683 Changes affecting permit applications.
27:1.0.1.1.15.24.236.19SECTION 19.684
   19.684 Automatic termination of permits.
27:1.0.1.1.15.24.236.20SECTION 19.685
   19.685 Change in type of alcohol fuel plant.
27:1.0.1.1.15.24.236.21SECTION 19.686
   19.686 Change in name of proprietor.
27:1.0.1.1.15.24.236.22SECTION 19.687
   19.687 Changes in officers, directors, members, managers, or principal persons.
27:1.0.1.1.15.24.236.23SECTION 19.688
   19.688 Change in proprietorship.
27:1.0.1.1.15.24.236.24SECTION 19.689
   19.689 Continuing partnerships.
27:1.0.1.1.15.24.236.25SECTION 19.690
   19.690 Change in location.
27:1.0.1.1.15.24.236.26SECTION 19.691
   19.691 Change in address without change in location or area.
27:1.0.1.1.15.24.237SUBJGRP 237
   Alternating Proprietorship
27:1.0.1.1.15.24.237.27SECTION 19.692
   19.692 Qualifying for alternating proprietorship.
27:1.0.1.1.15.24.237.28SECTION 19.693
   19.693 Operating requirements for alternating proprietorships.
27:1.0.1.1.15.24.238SUBJGRP 238
   Discontinuance of Business and Permit Suspension or Revocation
27:1.0.1.1.15.24.238.29SECTION 19.695
   19.695 Notice of permanent discontinuance.
27:1.0.1.1.15.24.238.30SECTION 19.697
   19.697 Permit suspension or revocation.
27:1.0.1.1.15.24.239SUBJGRP 239
   Bonds
27:1.0.1.1.15.24.239.31SECTION 19.699
   19.699 General bond requirements.
27:1.0.1.1.15.24.239.32SECTION 19.700
   19.700 Amount of bond.
27:1.0.1.1.15.24.240SUBJGRP 240
   Requirements for Construction, Equipment, and Security
27:1.0.1.1.15.24.240.33SECTION 19.703
   19.703 Construction and equipment.
27:1.0.1.1.15.24.240.34SECTION 19.704
   19.704 Security.
27:1.0.1.1.15.24.241SUBJGRP 241
   TTB Rights and Authorities
27:1.0.1.1.15.24.241.35SECTION 19.706
   19.706 Supervision of operations.
27:1.0.1.1.15.24.242SUBJGRP 242
   Accounting for Spirits
27:1.0.1.1.15.24.242.36SECTION 19.709
   19.709 Gauging.
27:1.0.1.1.15.24.242.37SECTION 19.710
   19.710 Inventory of spirits.
27:1.0.1.1.15.24.243SUBJGRP 243
   Recordkeeping
27:1.0.1.1.15.24.243.38SECTION 19.714
   19.714 General requirements for records.
27:1.0.1.1.15.24.243.39SECTION 19.715
   19.715 Format of records.
27:1.0.1.1.15.24.243.40SECTION 19.716
   19.716 Maintenance and retention of records.
27:1.0.1.1.15.24.243.41SECTION 19.717
   19.717 Time for making entries in records.
27:1.0.1.1.15.24.243.42SECTION 19.718
   19.718 Required records.
27:1.0.1.1.15.24.243.43SECTION 19.719
   19.719 Spirits made unfit for beverage use in the production process.
27:1.0.1.1.15.24.244SUBJGRP 244
   Reports
27:1.0.1.1.15.24.244.44SECTION 19.720
   19.720 Reports.
27:1.0.1.1.15.24.245SUBJGRP 245
   Redistillation
27:1.0.1.1.15.24.245.45SECTION 19.722
   19.722 General rules for redistillation of spirits or fuel alcohol.
27:1.0.1.1.15.24.245.46SECTION 19.723
   19.723 Effect of redistillation on plant size and bond amount.
27:1.0.1.1.15.24.245.47SECTION 19.724
   19.724 Records of redistillation.
27:1.0.1.1.15.24.246SUBJGRP 246
   Rules for Use, Withdrawal, and Transfer of Spirits
27:1.0.1.1.15.24.246.48SECTION 19.726
   19.726 Prohibited uses, transfers, and withdrawals.
27:1.0.1.1.15.24.246.49SECTION 19.727
   19.727 Use on premises.
27:1.0.1.1.15.24.246.50SECTION 19.728
   19.728 Withdrawal of spirits.
27:1.0.1.1.15.24.246.51SECTION 19.729
   19.729 Withdrawal of fuel alcohol.
27:1.0.1.1.15.24.247SUBJGRP 247
   Transfer of Spirits Between Alcohol Fuel Plants
27:1.0.1.1.15.24.247.52SECTION 19.733
   19.733 Authorized transfers between alcohol fuel plants.
27:1.0.1.1.15.24.247.53SECTION 19.734
   19.734 Consignor for in-bond shipments.
27:1.0.1.1.15.24.247.54SECTION 19.735
   19.735 Reconsignment while in transit.
27:1.0.1.1.15.24.247.55SECTION 19.736
   19.736 Consignee for in-bond shipments.
27:1.0.1.1.15.24.248SUBJGRP 248
   Transfer of Spirits to and from Distilled Spirits Plants
27:1.0.1.1.15.24.248.56SECTION 19.739
   19.739 Authorized transfers to or from distilled spirits plants.
27:1.0.1.1.15.24.249SUBJGRP 249
   Receipt of Spirits from Customs Custody
27:1.0.1.1.15.24.249.57SECTION 19.742
   19.742 Authorized transfers from customs custody.
27:1.0.1.1.15.24.250SUBJGRP 250
   Materials for Making Spirits Unfit for Beverage Use
27:1.0.1.1.15.24.250.58SECTION 19.746
   19.746 Authorized materials.
27:1.0.1.1.15.24.250.59SECTION 19.747
   19.747 Other materials.
27:1.0.1.1.15.24.251SUBJGRP 251
   Rules for Taking Samples
27:1.0.1.1.15.24.251.60SECTION 19.749
   19.749 Samples.
27:1.0.1.1.15.24.252SUBJGRP 252
   Marking Requirements
27:1.0.1.1.15.24.252.61SECTION 19.752
   19.752 Marks.
27:1.0.1.1.15.25SUBPART Y
Subpart Y - Paperwork Reduction Act
27:1.0.1.1.15.25.253.1SECTION 19.761
   19.761 OMB control numbers assigned under the Paperwork Reduction Act.