Title 27

PART 24

Part 24 - Wine

PART 24 - WINE Authority:5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042, 5044, 5061, 5062, 5121, 5122-5124, 5173, 5206, 5214, 5215, 5351, 5353, 5354, 5356, 5357, 5361, 5362, 5364-5373, 5381-5388, 5391, 5392, 5511, 5551, 5552, 5661, 5662, 5684, 6065, 6091, 6109, 6301, 6302, 6311, 6651, 6676, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304, 9306. Source:T.D. ATF-299, 55 FR 24989, June 19, 1990, unless otherwise noted.

27:1.0.1.1.19.1SUBPART A
Subpart A - Scope
27:1.0.1.1.19.1.326.1SECTION 24.1
   24.1 General.
27:1.0.1.1.19.1.326.2SECTION 24.2
   24.2 Territorial extent.
27:1.0.1.1.19.1.326.3SECTION 24.4
   24.4 Related regulations.
27:1.0.1.1.19.2SUBPART B
Subpart B - Definitions
27:1.0.1.1.19.2.326.1SECTION 24.10
   24.10 Meaning of terms.
27:1.0.1.1.19.3SUBPART C
Subpart C - Administrative and Miscellaneous Provisions
27:1.0.1.1.19.3.326SUBJGRP 326
   Authorities
27:1.0.1.1.19.3.326.1SECTION 24.19
   24.19 Delegations of the Administrator.
27:1.0.1.1.19.3.326.2SECTION 24.20
   24.20 Forms prescribed.
27:1.0.1.1.19.3.326.3SECTION 24.21
   24.21 Modified forms.
27:1.0.1.1.19.3.326.4SECTION 24.22
   24.22 Alternate method or procedure.
27:1.0.1.1.19.3.326.5SECTION 24.25
   24.25 Emergency variations from requirements.
27:1.0.1.1.19.3.326.6SECTION 24.26
   24.26 Authority to approve.
27:1.0.1.1.19.3.326.7SECTION 24.27
   24.27 Segregation of operations.
27:1.0.1.1.19.3.326.8SECTION 24.28
   24.28 Installation of meters, tanks, and other apparatus.
27:1.0.1.1.19.3.326.9SECTION 24.29
   24.29 Claims.
27:1.0.1.1.19.3.326.10SECTION 24.30
   24.30 Supervision.
27:1.0.1.1.19.3.326.11SECTION 24.31
   24.31 Submission of forms and reports.
27:1.0.1.1.19.3.326.12SECTION 24.32
   24.32 Records.
27:1.0.1.1.19.3.326.13SECTION 24.35
   24.35 Right of entry and examination.
27:1.0.1.1.19.3.326.14SECTION 24.36
   24.36 Instruments and measuring devices.
27:1.0.1.1.19.3.326.15SECTION 24.37
   24.37 Samples for the United States.
27:1.0.1.1.19.3.327SUBJGRP 327
   Facilities and Assistance
27:1.0.1.1.19.3.327.16SECTION 24.40
   24.40 Gauging and measuring.
27:1.0.1.1.19.3.327.17SECTION 24.41
   24.41 Office facilities.
27:1.0.1.1.19.3.328SUBJGRP 328
   Employer Identification Number
27:1.0.1.1.19.3.328.18SECTION 24.45
   24.45 Use on returns.
27:1.0.1.1.19.3.328.19SECTION 24.46
   24.46 Application.
27:1.0.1.1.19.3.328.20SECTION 24.47
   24.47 Execution of IRS Form SS-4.
27:1.0.1.1.19.3.329SUBJGRP 329
   Dealer Registration and Recordkeeping
27:1.0.1.1.19.3.329.21SECTION 24.50
   24.50 [Reserved]
27:1.0.1.1.19.3.329.22SECTION 24.51
   24.51 Definitions.
27:1.0.1.1.19.3.329.23SECTION 24.52
   24.52 Dealer registration.
27:1.0.1.1.19.3.329.24SECTION 24.53
   24.53 Amending the dealer registration.
27:1.0.1.1.19.3.329.25SECTION 24.54
   24.54 Dealer records.
27:1.0.1.1.19.3.330SUBJGRP 330
   Assessments
27:1.0.1.1.19.3.330.26SECTION 24.60
   24.60 General.
27:1.0.1.1.19.3.330.27SECTION 24.61
   24.61 Assessment of tax.
27:1.0.1.1.19.3.330.28SECTION 24.62
   24.62 Notice.
27:1.0.1.1.19.3.331SUBJGRP 331
   Claims
27:1.0.1.1.19.3.331.29SECTION 24.65
   24.65 Claims for wine or spirits lost or destroyed in bond.
27:1.0.1.1.19.3.331.30SECTION 24.66
   24.66 Claims on wine returned to bond.
27:1.0.1.1.19.3.331.31SECTION 24.67
   24.67 Other claims.
27:1.0.1.1.19.3.331.32SECTION 24.68
   24.68 Insurance coverage.
27:1.0.1.1.19.3.331.33SECTION 24.69
   24.69 Filing of claims.
27:1.0.1.1.19.3.331.34SECTION 24.70
   24.70 Claims for credit of tax.
27:1.0.1.1.19.3.332SUBJGRP 332
   Tax Exempt Wine
27:1.0.1.1.19.3.332.35SECTION 24.75
   24.75 Wine for personal or family use.
27:1.0.1.1.19.3.332.36SECTION 24.76
   24.76 Tax exempt cider.
27:1.0.1.1.19.3.332.37SECTION 24.77
   24.77 Experimental wine.
27:1.0.1.1.19.3.333SUBJGRP 333
   Formulas
27:1.0.1.1.19.3.333.38SECTION 24.80
   24.80 General.
27:1.0.1.1.19.3.333.39SECTION 24.81
   24.81 Filing of formulas.
27:1.0.1.1.19.3.333.40SECTION 24.82
   24.82 Samples.
27:1.0.1.1.19.3.334SUBJGRP 334
   Essences
27:1.0.1.1.19.3.334.41SECTION 24.85
   24.85 Essences.
27:1.0.1.1.19.3.334.42SECTION 24.86
   24.86 Essences produced on wine premises.
27:1.0.1.1.19.3.334.43SECTION 24.87
   24.87 Essences made elsewhere.
27:1.0.1.1.19.3.335SUBJGRP 335
   Conveyance of Wine or Spirits on Wine Premises
27:1.0.1.1.19.3.335.44SECTION 24.90
   24.90 Taxpaid products.
27:1.0.1.1.19.3.335.45SECTION 24.91
   24.91 Conveyance of untaxpaid wine or spirits.
27:1.0.1.1.19.3.335.46SECTION 24.92
   24.92 Products in customs custody.
27:1.0.1.1.19.3.336SUBJGRP 336
   Samples
27:1.0.1.1.19.3.336.47SECTION 24.95
   24.95 General.
27:1.0.1.1.19.3.336.48SECTION 24.96
   24.96 Use off premises.
27:1.0.1.1.19.3.336.49SECTION 24.97
   24.97 Use on premises.
27:1.0.1.1.19.4SUBPART D
Subpart D - Establishment and Operations
27:1.0.1.1.19.4.337SUBJGRP 337
   Premises and Operations
27:1.0.1.1.19.4.337.1SECTION 24.100
   24.100 General.
27:1.0.1.1.19.4.337.2SECTION 24.101
   24.101 Bonded wine premises.
27:1.0.1.1.19.4.337.3SECTION 24.102
   24.102 Premises established for taxpaid wine operations.
27:1.0.1.1.19.4.337.4SECTION 24.103
   24.103 Other operations.
27:1.0.1.1.19.4.338SUBJGRP 338
   Application
27:1.0.1.1.19.4.338.5SECTION 24.105
   24.105 General.
27:1.0.1.1.19.4.338.6SECTION 24.106
   24.106 Basic permit requirements.
27:1.0.1.1.19.4.338.7SECTION 24.107
   24.107 Designation as a bonded winery.
27:1.0.1.1.19.4.338.8SECTION 24.108
   24.108 Bonded wine warehouse application.
27:1.0.1.1.19.4.338.9SECTION 24.109
   24.109 Data for application.
27:1.0.1.1.19.4.338.10SECTION 24.110
   24.110 Organizational documents.
27:1.0.1.1.19.4.338.11SECTION 24.111
   24.111 Description of premises.
27:1.0.1.1.19.4.338.12SECTION 24.112
   24.112 Name of proprietor and trade names.
27:1.0.1.1.19.4.338.13SECTION 24.113
   24.113 Description of volatile fruit-flavor concentrate operations.
27:1.0.1.1.19.4.338.14SECTION 24.114
   24.114 Registry of stills.
27:1.0.1.1.19.4.338.15SECTION 24.115
   24.115 Registry number.
27:1.0.1.1.19.4.338.16SECTION 24.116
   24.116 Powers of attorney.
27:1.0.1.1.19.4.338.17SECTION 24.117
   24.117 Maintenance of application file.
27:1.0.1.1.19.4.339SUBJGRP 339
   Changes Subsequent to Original Establishment
27:1.0.1.1.19.4.339.18SECTION 24.120
   24.120 Amended application.
27:1.0.1.1.19.4.339.19SECTION 24.121
   24.121 Changes affecting permits.
27:1.0.1.1.19.4.339.20SECTION 24.122
   24.122 Change in name of proprietor or trade name.
27:1.0.1.1.19.4.339.21SECTION 24.123
   24.123 Change in stockholders.
27:1.0.1.1.19.4.339.22SECTION 24.124
   24.124 Change in corporate officers.
27:1.0.1.1.19.4.339.23SECTION 24.125
   24.125 Change in proprietorship.
27:1.0.1.1.19.4.339.24SECTION 24.126
   24.126 Change in proprietorship involving a bonded wine warehouse.
27:1.0.1.1.19.4.339.25SECTION 24.127
   24.127 Adoption of formulas.
27:1.0.1.1.19.4.339.26SECTION 24.128
   24.128 Continuing partnerships.
27:1.0.1.1.19.4.339.27SECTION 24.129
   24.129 Change in location.
27:1.0.1.1.19.4.339.28SECTION 24.130
   24.130 Change in volatile fruit-flavor concentrate operations.
27:1.0.1.1.19.4.339.29SECTION 24.131
   24.131 Change in building construction and use of premises.
27:1.0.1.1.19.4.339.30SECTION 24.132
   24.132 Change in bond status.
27:1.0.1.1.19.4.340SUBJGRP 340
   Alternation
27:1.0.1.1.19.4.340.31SECTION 24.135
   24.135 Wine premises alternation.
27:1.0.1.1.19.4.340.32SECTION 24.136
   24.136 Procedure for alternating proprietors.
27:1.0.1.1.19.4.340.33SECTION 24.137
   24.137 Alternate use of the wine premises for customs purposes.
27:1.0.1.1.19.4.341SUBJGRP 341
   Permanent Discontinuance of Operations
27:1.0.1.1.19.4.341.34SECTION 24.140
   24.140 Notice.
27:1.0.1.1.19.4.341.35SECTION 24.141
   24.141 Bonded wine warehouse.
27:1.0.1.1.19.4.342SUBJGRP 342
   Bonds and Consents of Surety
27:1.0.1.1.19.4.342.36SECTION 24.145
   24.145 General requirements.
27:1.0.1.1.19.4.342.37SECTION 24.146
   24.146 Bonds.
27:1.0.1.1.19.4.342.38SECTION 24.147
   24.147 Operations bond or unit bond.
27:1.0.1.1.19.4.342.39SECTION 24.148
   24.148 Penal sums of bonds.
27:1.0.1.1.19.4.342.40SECTION 24.149
   24.149 Corporate surety.
27:1.0.1.1.19.4.342.41SECTION 24.150
   24.150 Powers of attorney.
27:1.0.1.1.19.4.342.42SECTION 24.151
   24.151 Deposit of collateral security.
27:1.0.1.1.19.4.342.43SECTION 24.152
   24.152 Consents of surety.
27:1.0.1.1.19.4.342.44SECTION 24.153
   24.153 Strengthening bonds.
27:1.0.1.1.19.4.342.45SECTION 24.154
   24.154 Superseding bonds and new bonds for existing proprietors.
27:1.0.1.1.19.4.342.46SECTION 24.155
   24.155 Disapproval and appeal from disapproval.
27:1.0.1.1.19.4.342.47SECTION 24.156
   24.156 Termination of bonds.
27:1.0.1.1.19.4.342.48SECTION 24.157
   24.157 Application by surety for relief from bond.
27:1.0.1.1.19.4.342.49SECTION 24.158
   24.158 Extent of relief.
27:1.0.1.1.19.4.342.50SECTION 24.159
   24.159 Release of collateral security.
27:1.0.1.1.19.4.342.51SECTION 24.160
   24.160 Application to terminate bond by existing proprietor who becomes exempt from bond requirements.
27:1.0.1.1.19.5SUBPART E
Subpart E - Construction and Equipment
27:1.0.1.1.19.5.343.1SECTION 24.165
   24.165 Premises.
27:1.0.1.1.19.5.343.2SECTION 24.166
   24.166 Buildings or rooms.
27:1.0.1.1.19.5.343.3SECTION 24.167
   24.167 Tanks.
27:1.0.1.1.19.5.343.4SECTION 24.168
   24.168 Identification of tanks.
27:1.0.1.1.19.5.343.5SECTION 24.169
   24.169 Pipelines.
27:1.0.1.1.19.5.343.6SECTION 24.170
   24.170 Measuring devices and testing instruments.
27:1.0.1.1.19.6SUBPART F
Subpart F - Production of Wine
27:1.0.1.1.19.6.343.1SECTION 24.175
   24.175 General.
27:1.0.1.1.19.6.343.2SECTION 24.176
   24.176 Crushing and fermentation.
27:1.0.1.1.19.6.343.3SECTION 24.177
   24.177 Chaptalization (Brix adjustment).
27:1.0.1.1.19.6.343.4SECTION 24.178
   24.178 Amelioration.
27:1.0.1.1.19.6.343.5SECTION 24.179
   24.179 Sweetening.
27:1.0.1.1.19.6.343.6SECTION 24.180
   24.180 Use of concentrated and unconcentrated fruit juice.
27:1.0.1.1.19.6.343.7SECTION 24.181
   24.181 Use of sugar.
27:1.0.1.1.19.6.343.8SECTION 24.182
   24.182 Use of acid to correct natural deficiencies.
27:1.0.1.1.19.6.343.9SECTION 24.183
   24.183 Use of distillates containing aldehydes.
27:1.0.1.1.19.6.343.10SECTION 24.184
   24.184 Use of volatile fruit-flavor concentrate.
27:1.0.1.1.19.7SUBPART G
Subpart G - Production of Effervescent Wine
27:1.0.1.1.19.7.343.1SECTION 24.190
   24.190 General.
27:1.0.1.1.19.7.343.2SECTION 24.191
   24.191 Segregation of operations.
27:1.0.1.1.19.7.343.3SECTION 24.192
   24.192 Process and materials.
27:1.0.1.1.19.7.343.4SECTION 24.193
   24.193 Conversion into still wine or still hard cider.
27:1.0.1.1.19.8SUBPART H
Subpart H - Production of Special Natural Wine
27:1.0.1.1.19.8.343.1SECTION 24.195
   24.195 General.
27:1.0.1.1.19.8.343.2SECTION 24.196
   24.196 Formula required.
27:1.0.1.1.19.8.343.3SECTION 24.197
   24.197 Production by fermentation.
27:1.0.1.1.19.8.343.4SECTION 24.198
   24.198 Blending.
27:1.0.1.1.19.9SUBPART I
Subpart I - Production of Agricultural Wine
27:1.0.1.1.19.9.343.1SECTION 24.200
   24.200 General.
27:1.0.1.1.19.9.343.2SECTION 24.201
   24.201 Formula required.
27:1.0.1.1.19.9.343.3SECTION 24.202
   24.202 Dried fruit.
27:1.0.1.1.19.9.343.4SECTION 24.203
   24.203 Honey wine.
27:1.0.1.1.19.9.343.5SECTION 24.204
   24.204 Other agricultural products.
27:1.0.1.1.19.10SUBPART J
Subpart J - Production of Other Than Standard Wine
27:1.0.1.1.19.10.343.1SECTION 24.210
   24.210 Classes of wine other than standard wine.
27:1.0.1.1.19.10.343.2SECTION 24.211
   24.211 Formula required.
27:1.0.1.1.19.10.343.3SECTION 24.212
   24.212 High fermentation wine.
27:1.0.1.1.19.10.343.4SECTION 24.213
   24.213 Heavy bodied blending wine.
27:1.0.1.1.19.10.343.5SECTION 24.214
   24.214 Spanish type blending sherry.
27:1.0.1.1.19.10.343.6SECTION 24.215
   24.215 Wine or wine products not for beverage use.
27:1.0.1.1.19.10.343.7SECTION 24.216
   24.216 Distilling material.
27:1.0.1.1.19.10.343.8SECTION 24.217
   24.217 Vinegar stock.
27:1.0.1.1.19.10.343.9SECTION 24.218
   24.218 Other wine.
27:1.0.1.1.19.11SUBPART K
Subpart K - Spirits
27:1.0.1.1.19.11.343.1SECTION 24.225
   24.225 General.
27:1.0.1.1.19.11.343.2SECTION 24.226
   24.226 Receipt or transfer of spirits.
27:1.0.1.1.19.11.343.3SECTION 24.227
   24.227 Transfer of spirits by pipeline for immediate use.
27:1.0.1.1.19.11.343.4SECTION 24.228
   24.228 Transfer of spirits by pipeline to a spirits storage tank.
27:1.0.1.1.19.11.343.5SECTION 24.229
   24.229 Tank car and tank truck requirements.
27:1.0.1.1.19.11.343.6SECTION 24.230
   24.230 Examination of tank car or tank truck.
27:1.0.1.1.19.11.343.7SECTION 24.231
   24.231 Receipt of spirits in sealed bulk containers.
27:1.0.1.1.19.11.343.8SECTION 24.232
   24.232 Gauge of spirits.
27:1.0.1.1.19.11.343.9SECTION 24.233
   24.233 Addition of spirits to wine.
27:1.0.1.1.19.11.343.10SECTION 24.234
   24.234 Other use of spirits.
27:1.0.1.1.19.11.343.11SECTION 24.235
   24.235 Taxpayment or destruction of spirits.
27:1.0.1.1.19.11.343.12SECTION 24.236
   24.236 Losses of spirits.
27:1.0.1.1.19.11.343.13SECTION 24.237
   24.237 Spirits added to juice or concentrated fruit juice.
27:1.0.1.1.19.12SUBPART L
Subpart L - Storage, Treatment and Finishing of Wine
27:1.0.1.1.19.12.343SUBJGRP 343
   Bottling, Packing, and Labeling of Wine
27:1.0.1.1.19.12.343.1SECTION 24.240
   24.240 General.
27:1.0.1.1.19.12.343.2SECTION 24.241
   24.241 Decolorizing juice or wine.
27:1.0.1.1.19.12.343.3SECTION 24.242
   24.242 Authority to use greater quantities of decolorizing material in juice or wine.
27:1.0.1.1.19.12.343.4SECTION 24.243
   24.243 Filtering aids.
27:1.0.1.1.19.12.343.5SECTION 24.244
   24.244 Use of acid to stabilize standard wine.
27:1.0.1.1.19.12.343.6SECTION 24.245
   24.245 Use of carbon dioxide in still wine and still hard cider.
27:1.0.1.1.19.12.343.7SECTION 24.246
   24.246 Materials authorized for the treatment of wine and juice.
27:1.0.1.1.19.12.343.8SECTION 24.247
   24.247 Materials authorized for the treatment of distilling material.
27:1.0.1.1.19.12.343.9SECTION 24.248
   24.248 Processes authorized for the treatment of wine, juice, and distilling material.
27:1.0.1.1.19.12.343.10SECTION 24.249
   24.249 Experimentation with new treating material or process.
27:1.0.1.1.19.12.343.11SECTION 24.250
   24.250 Application for use of new treating material or process.
27:1.0.1.1.19.12.343.12SECTION 24.251
   24.251 Tolerance for artificially carbonated hard cider and sparkling hard cider.
27:1.0.1.1.19.12.343.13SECTION 24.255
   24.255 Bottling or packing wine.
27:1.0.1.1.19.12.343.14SECTION 24.256
   24.256 Bottle aging wine.
27:1.0.1.1.19.12.343.15SECTION 24.257
   24.257 Labeling wine containers.
27:1.0.1.1.19.12.343.16SECTION 24.258
   24.258 Certificates of approval or exemption.
27:1.0.1.1.19.12.343.17SECTION 24.259
   24.259 Marks.
27:1.0.1.1.19.12.343.18SECTION 24.260
   24.260 Serial numbers or filling date.
27:1.0.1.1.19.13SUBPART M
Subpart M - Losses of Wine
27:1.0.1.1.19.13.344.1SECTION 24.265
   24.265 Losses by theft.
27:1.0.1.1.19.13.344.2SECTION 24.266
   24.266 Inventory losses.
27:1.0.1.1.19.13.344.3SECTION 24.267
   24.267 Losses in transit.
27:1.0.1.1.19.13.344.4SECTION 24.268
   24.268 Losses by fire or other casualty.
27:1.0.1.1.19.14SUBPART N
Subpart N - Removal, Return and Receipt of Wine
27:1.0.1.1.19.14.344SUBJGRP 344
   Taxpaid Removals
27:1.0.1.1.19.14.344.1SECTION 24.270
   24.270 Determination of tax.
27:1.0.1.1.19.14.344.2SECTION 24.271
   24.271 Deferred payment return periods - annual, quarterly, and semimonthly.
27:1.0.1.1.19.14.344.3SECTION 24.272
   24.272 Payment of tax by electronic fund transfer.
27:1.0.1.1.19.14.344.4SECTION 24.273
   24.273 [Reserved]
27:1.0.1.1.19.14.344.5SECTION 24.274
   24.274 Failure to timely pay tax or file a return.
27:1.0.1.1.19.14.344.6SECTION 24.275
   24.275 Prepayment of tax.
27:1.0.1.1.19.14.344.7SECTION 24.276
   24.276 Prepayment of tax; proprietor in default.
27:1.0.1.1.19.14.344.8SECTION 24.277
   24.277 Date of mailing or delivering of returns.
27:1.0.1.1.19.14.344.9SECTION 24.278
   24.278 Tax credit for certain small domestic producers.
27:1.0.1.1.19.14.344.10SECTION 24.279
   24.279 Tax adjustments related to wine credit.
27:1.0.1.1.19.14.345SUBJGRP 345
   Transfer of Wine in Bond
27:1.0.1.1.19.14.345.11SECTION 24.280
   24.280 General.
27:1.0.1.1.19.14.345.12SECTION 24.281
   24.281 Consignor premises.
27:1.0.1.1.19.14.345.13SECTION 24.282
   24.282 Multiple transfers.
27:1.0.1.1.19.14.345.14SECTION 24.283
   24.283 Reconsignment.
27:1.0.1.1.19.14.345.15SECTION 24.284
   24.284 Consignee premises.
27:1.0.1.1.19.14.346SUBJGRP 346
   Removals Without Payment of Tax
27:1.0.1.1.19.14.346.16SECTION 24.290
   24.290 Removal of wine as distilling material.
27:1.0.1.1.19.14.346.17SECTION 24.291
   24.291 Removal of wine for vinegar production.
27:1.0.1.1.19.14.346.18SECTION 24.292
   24.292 Exported wine.
27:1.0.1.1.19.14.346.19SECTION 24.293
   24.293 Wine for Government use.
27:1.0.1.1.19.14.346.20SECTION 24.294
   24.294 Destruction of wine.
27:1.0.1.1.19.14.347SUBJGRP 347
   Return of Wine to Bond
27:1.0.1.1.19.14.347.21SECTION 24.295
   24.295 Return of wine to bond.
27:1.0.1.1.19.14.348SUBJGRP 348
   Taxpaid Wine Operations
27:1.0.1.1.19.14.348.22SECTION 24.296
   24.296 Taxpaid wine operations.
27:1.0.1.1.19.15SUBPART O
Subpart O - Records and Reports
27:1.0.1.1.19.15.349.1SECTION 24.300
   24.300 General.
27:1.0.1.1.19.15.349.2SECTION 24.301
   24.301 Bulk still wine and bulk still hard cider record.
27:1.0.1.1.19.15.349.3SECTION 24.302
   24.302 Effervescent wine record.
27:1.0.1.1.19.15.349.4SECTION 24.303
   24.303 Formula wine record.
27:1.0.1.1.19.15.349.5SECTION 24.304
   24.304 Chaptalization (Brix adjustment) and amelioration record.
27:1.0.1.1.19.15.349.6SECTION 24.305
   24.305 Sweetening record.
27:1.0.1.1.19.15.349.7SECTION 24.306
   24.306 Distilling material or vinegar stock record.
27:1.0.1.1.19.15.349.8SECTION 24.307
   24.307 Nonbeverage wine record.
27:1.0.1.1.19.15.349.9SECTION 24.308
   24.308 Bottled or packed wine record.
27:1.0.1.1.19.15.349.10SECTION 24.309
   24.309 Transfer in bond record.
27:1.0.1.1.19.15.349.11SECTION 24.310
   24.310 Taxpaid removals from bond record.
27:1.0.1.1.19.15.349.12SECTION 24.311
   24.311 Taxpaid wine record.
27:1.0.1.1.19.15.349.13SECTION 24.312
   24.312 Wine returned to bond record.
27:1.0.1.1.19.15.349.14SECTION 24.313
   24.313 Inventory record.
27:1.0.1.1.19.15.349.15SECTION 24.314
   24.314 Label information record.
27:1.0.1.1.19.15.349.16SECTION 24.315
   24.315 Materials received and used record.
27:1.0.1.1.19.15.349.17SECTION 24.316
   24.316 Spirits record.
27:1.0.1.1.19.15.349.18SECTION 24.317
   24.317 Sugar record.
27:1.0.1.1.19.15.349.19SECTION 24.318
   24.318 Acid record.
27:1.0.1.1.19.15.349.20SECTION 24.319
   24.319 Carbon dioxide record.
27:1.0.1.1.19.15.349.21SECTION 24.320
   24.320 Chemical record.
27:1.0.1.1.19.15.349.22SECTION 24.321
   24.321 Decolorizing material record.
27:1.0.1.1.19.15.349.23SECTION 24.322
   24.322 Allied products record.
27:1.0.1.1.19.15.349.24SECTION 24.323
   24.323 Excise Tax Return form.
27:1.0.1.1.19.16SUBPART P
Subpart P - Eligibility for the Hard Cider Tax Rate
27:1.0.1.1.19.16.349.1SECTION 24.331
   24.331 Wine eligible for the hard cider tax rate.
27:1.0.1.1.19.16.349.2SECTION 24.332
   24.332 Hard cider materials.