Title 27
PART 24 SUBPART N
Subpart N - Removal, Return and Receipt of Wine
- 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.
- T.D. ATF-299, 55 FR 24989, June 19, 1990, unless otherwise noted.
| 27:1.0.1.1.19.14.344 | SUBJGRP 344 | Taxpaid Removals | |
| 27:1.0.1.1.19.14.344.1 | SECTION 24.270 | 24.270 Determination of tax. | |
| 27:1.0.1.1.19.14.344.2 | SECTION 24.271 | 24.271 Deferred payment return periods - annual, quarterly, and semimonthly. | |
| 27:1.0.1.1.19.14.344.3 | SECTION 24.272 | 24.272 Payment of tax by electronic fund transfer. | |
| 27:1.0.1.1.19.14.344.4 | SECTION 24.273 | 24.273 [Reserved] | |
| 27:1.0.1.1.19.14.344.5 | SECTION 24.274 | 24.274 Failure to timely pay tax or file a return. | |
| 27:1.0.1.1.19.14.344.6 | SECTION 24.275 | 24.275 Prepayment of tax. | |
| 27:1.0.1.1.19.14.344.7 | SECTION 24.276 | 24.276 Prepayment of tax; proprietor in default. | |
| 27:1.0.1.1.19.14.344.8 | SECTION 24.277 | 24.277 Date of mailing or delivering of returns. | |
| 27:1.0.1.1.19.14.344.9 | SECTION 24.278 | 24.278 Tax credit for certain small domestic producers. | |
| 27:1.0.1.1.19.14.344.10 | SECTION 24.279 | 24.279 Tax adjustments related to wine credit. | |
| 27:1.0.1.1.19.14.345 | SUBJGRP 345 | Transfer of Wine in Bond | |
| 27:1.0.1.1.19.14.345.11 | SECTION 24.280 | 24.280 General. | |
| 27:1.0.1.1.19.14.345.12 | SECTION 24.281 | 24.281 Consignor premises. | |
| 27:1.0.1.1.19.14.345.13 | SECTION 24.282 | 24.282 Multiple transfers. | |
| 27:1.0.1.1.19.14.345.14 | SECTION 24.283 | 24.283 Reconsignment. | |
| 27:1.0.1.1.19.14.345.15 | SECTION 24.284 | 24.284 Consignee premises. | |
| 27:1.0.1.1.19.14.346 | SUBJGRP 346 | Removals Without Payment of Tax | |
| 27:1.0.1.1.19.14.346.16 | SECTION 24.290 | 24.290 Removal of wine as distilling material. | |
| 27:1.0.1.1.19.14.346.17 | SECTION 24.291 | 24.291 Removal of wine for vinegar production. | |
| 27:1.0.1.1.19.14.346.18 | SECTION 24.292 | 24.292 Exported wine. | |
| 27:1.0.1.1.19.14.346.19 | SECTION 24.293 | 24.293 Wine for Government use. | |
| 27:1.0.1.1.19.14.346.20 | SECTION 24.294 | 24.294 Destruction of wine. | |
| 27:1.0.1.1.19.14.347 | SUBJGRP 347 | Return of Wine to Bond | |
| 27:1.0.1.1.19.14.347.21 | SECTION 24.295 | 24.295 Return of wine to bond. | |
| 27:1.0.1.1.19.14.348 | SUBJGRP 348 | Taxpaid Wine Operations | |
| 27:1.0.1.1.19.14.348.22 | SECTION 24.296 | 24.296 Taxpaid wine operations. |