Title 27

PART 25

Part 25 - Beer

PART 25 - BEER Authority:19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061, 5121, 5122-5124, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 5556, 5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6651, 6656, 6676, 6806, 7342, 7606, 7805; 31 U.S.C. 9301, 9303-9308. Source:T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted. Editorial Note:Nomenclature changes to part 25 appear by T.D. ATF-437, 66 FR 5478, 5479, Jan. 19, 2001.

27:1.0.1.1.20.1SUBPART A
Subpart A - Scope of Regulations
27:1.0.1.1.20.1.370.1SECTION 25.1
   25.1 Production and removal of beer.
27:1.0.1.1.20.1.370.2SECTION 25.2
   25.2 Territorial extent.
27:1.0.1.1.20.1.370.3SECTION 25.3
   25.3 Forms prescribed.
27:1.0.1.1.20.1.370.4SECTION 25.4
   25.4 Related regulations.
27:1.0.1.1.20.1.370.5SECTION 25.5
   25.5 OMB control numbers assigned under the Paperwork Reduction Act.
27:1.0.1.1.20.1.370.6SECTION 25.6
   25.6 Delegations of the Administrator.
27:1.0.1.1.20.2SUBPART B
Subpart B - Definitions
27:1.0.1.1.20.2.370SUBJGRP 370
   Standards for Beer
27:1.0.1.1.20.2.370.1SECTION 25.11
   25.11 Meaning of terms.
27:1.0.1.1.20.2.370.2SECTION 25.15
   25.15 Materials for the production of beer.
27:1.0.1.1.20.3SUBPART C
Subpart C - Location and Use of Brewery
27:1.0.1.1.20.3.371.1SECTION 25.21
   25.21 Restrictions on location.
27:1.0.1.1.20.3.371.2SECTION 25.22
   25.22 Continuity of brewery.
27:1.0.1.1.20.3.371.3SECTION 25.23
   25.23 Restrictions on use.
27:1.0.1.1.20.3.371.4SECTION 25.24
   25.24 Storage of beer.
27:1.0.1.1.20.3.371.5SECTION 25.25
   25.25 Operation of a tavern on brewery premises.
27:1.0.1.1.20.4SUBPART D
Subpart D - Construction and Equipment
27:1.0.1.1.20.4.371SUBJGRP 371
   Construction
27:1.0.1.1.20.4.371.1SECTION 25.31
   25.31 Brewery buildings.
27:1.0.1.1.20.4.372SUBJGRP 372
   Equipment
27:1.0.1.1.20.4.372.2SECTION 25.35
   25.35 Tanks.
27:1.0.1.1.20.4.372.3SECTION 25.36
   25.36 Empty container storage.
27:1.0.1.1.20.5SUBPART E
Subpart E - Measurement of Beer
27:1.0.1.1.20.5.373.1SECTION 25.41
   25.41 Measuring system required.
27:1.0.1.1.20.5.373.2SECTION 25.42
   25.42 Testing of measuring devices.
27:1.0.1.1.20.6SUBPART F
Subpart F - Miscellaneous Provisions
27:1.0.1.1.20.6.373SUBJGRP 373
   Samples
27:1.0.1.1.20.6.373.1SECTION 25.51
   25.51 Right of Entry and Examination.
27:1.0.1.1.20.6.373.2SECTION 25.52
   25.52 Variations from requirements.
27:1.0.1.1.20.6.373.3SECTION 25.53
   25.53 Submissions of samples of fermented products.
27:1.0.1.1.20.6.374SUBJGRP 374
   Formulas
27:1.0.1.1.20.6.374.4SECTION 25.55
   25.55 Formulas for fermented products.
27:1.0.1.1.20.6.374.5SECTION 25.56
   25.56 Filing of formulas.
27:1.0.1.1.20.6.374.6SECTION 25.57
   25.57 Formula information.
27:1.0.1.1.20.6.374.7SECTION 25.58
   25.58 New and superseding formulas.
27:1.0.1.1.20.7SUBPART G
Subpart G - Qualification of a Brewery
27:1.0.1.1.20.7.375SUBJGRP 375
   Original Qualification
27:1.0.1.1.20.7.375.1SECTION 25.61
   25.61 General requirements for notice.
27:1.0.1.1.20.7.375.2SECTION 25.62
   25.62 Data for notice.
27:1.0.1.1.20.7.375.3SECTION 25.63
   25.63 Notice of registration.
27:1.0.1.1.20.7.375.4SECTION 25.64
   25.64 Maintenance of notice file.
27:1.0.1.1.20.7.375.5SECTION 25.65
   25.65 Power of attorney.
27:1.0.1.1.20.7.375.6SECTION 25.66
   25.66 Organizational documents.
27:1.0.1.1.20.7.375.7SECTION 25.67
   25.67 [Reserved]
27:1.0.1.1.20.7.375.8SECTION 25.68
   25.68 Description of brewery.
27:1.0.1.1.20.7.376SUBJGRP 376
   Changes After Original Qualification
27:1.0.1.1.20.7.376.9SECTION 25.71
   25.71 Amended or superseding notices.
27:1.0.1.1.20.7.376.10SECTION 25.72
   25.72 Change in proprietorship.
27:1.0.1.1.20.7.376.11SECTION 25.73
   25.73 Change in partnership.
27:1.0.1.1.20.7.376.12SECTION 25.74
   25.74 Change in stockholders.
27:1.0.1.1.20.7.376.13SECTION 25.75
   25.75 Change in officers and directors.
27:1.0.1.1.20.7.376.14SECTION 25.76
   25.76 [Reserved]
27:1.0.1.1.20.7.376.15SECTION 25.77
   25.77 Change in location.
27:1.0.1.1.20.7.376.16SECTION 25.78
   25.78 Change in premises.
27:1.0.1.1.20.7.376.17SECTION 25.79
   25.79 Change in bond status.
27:1.0.1.1.20.7.377SUBJGRP 377
   Alternation of Operations
27:1.0.1.1.20.7.377.18SECTION 25.81
   25.81 Alternation of brewery and bonded or taxpaid wine premises.
27:1.0.1.1.20.7.378SUBJGRP 378
   Discontinuance of Business
27:1.0.1.1.20.7.378.19SECTION 25.85
   25.85 Notice of permanent discontinuance.
27:1.0.1.1.20.8SUBPART H
Subpart H - Bonds and Consents of Surety
27:1.0.1.1.20.8.379SUBJGRP 379
   Disapproval or Termination of Bonds or Consents of Surety
27:1.0.1.1.20.8.379.1SECTION 25.91
   25.91 Requirement for bond.
27:1.0.1.1.20.8.379.2SECTION 25.92
   25.92 Consent of surety.
27:1.0.1.1.20.8.379.3SECTION 25.93
   25.93 Penal sum of bond.
27:1.0.1.1.20.8.379.4SECTION 25.94
   25.94 Strengthening bonds.
27:1.0.1.1.20.8.379.5SECTION 25.95
   25.95 Superseding bonds and new bonds for existing brewers.
27:1.0.1.1.20.8.379.6SECTION 25.96
   25.96 Superseding bond.
27:1.0.1.1.20.8.379.7SECTION 25.97
   25.97 Continuation certificate.
27:1.0.1.1.20.8.379.8SECTION 25.98
   25.98 Surety or security.
27:1.0.1.1.20.8.379.9SECTION 25.99
   25.99 Filing powers of attorney.
27:1.0.1.1.20.8.379.10SECTION 25.101
   25.101 Disapproval of bonds or consents of surety.
27:1.0.1.1.20.8.379.11SECTION 25.102
   25.102 Termination of surety's liability.
27:1.0.1.1.20.8.379.12SECTION 25.103
   25.103 Notice by surety for relief from liability under bond.
27:1.0.1.1.20.8.379.13SECTION 25.104
   25.104 Termination of bonds.
27:1.0.1.1.20.8.379.14SECTION 25.105
   25.105 Release of collateral security.
27:1.0.1.1.20.8.379.15SECTION 25.106
   25.106 Application to terminate bond by existing brewer who becomes exempt from bond requirements.
27:1.0.1.1.20.9SUBPART I
Subpart I - Dealer Registration and Recordkeeping
27:1.0.1.1.20.9.380.1SECTION 25.111
   25.111 Definitions.
27:1.0.1.1.20.9.380.2SECTION 25.112
   25.112 Dealer registration.
27:1.0.1.1.20.9.380.3SECTION 25.113
   25.113 Amending the dealer registration.
27:1.0.1.1.20.9.380.4SECTION 25.114
   25.114 Dealer records.
27:1.0.1.1.20.10SUBPART J
Subpart J - Marks, Brands, and Labels
27:1.0.1.1.20.10.380.1SECTION 25.141
   25.141 Barrels and kegs.
27:1.0.1.1.20.10.380.2SECTION 25.142
   25.142 Bottles.
27:1.0.1.1.20.10.380.3SECTION 25.143
   25.143 Cases.
27:1.0.1.1.20.10.380.4SECTION 25.144
   25.144 Rebranding barrels and kegs.
27:1.0.1.1.20.10.380.5SECTION 25.145
   25.145 Tanks, vehicles, and vessels.
27:1.0.1.1.20.11SUBPART K
Subpart K - Tax on Beer
27:1.0.1.1.20.11.380SUBJGRP 380
   Liability for Tax
27:1.0.1.1.20.11.380.1SECTION 25.151
   25.151 Rate of tax.
27:1.0.1.1.20.11.380.2SECTION 25.152
   25.152 Reduced rate of tax for certain brewers.
27:1.0.1.1.20.11.380.3SECTION 25.153
   25.153 Persons liable for tax.
27:1.0.1.1.20.11.381SUBJGRP 381
   Determination of Tax
27:1.0.1.1.20.11.381.4SECTION 25.155
   25.155 Types of containers.
27:1.0.1.1.20.11.381.5SECTION 25.156
   25.156 Determination of tax on keg beer.
27:1.0.1.1.20.11.381.6SECTION 25.157
   25.157 Determination of tax on bottled beer.
27:1.0.1.1.20.11.381.7SECTION 25.158
   25.158 Tax computation for bottled beer.
27:1.0.1.1.20.11.381.8SECTION 25.159
   25.159 Time of tax determination and payment; offsets.
27:1.0.1.1.20.11.381.9SECTION 25.160
   25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.
27:1.0.1.1.20.11.382SUBJGRP 382
   Preparation and Remittance of Tax Returns
27:1.0.1.1.20.11.382.10SECTION 25.163
   25.163 Method of tax payment.
27:1.0.1.1.20.11.382.11SECTION 25.164
   25.164 Deferred payment return periods - annual, quarterly, and semimonthly.
27:1.0.1.1.20.11.382.12SECTION 25.164a
   25.164a Special September rule for taxes due by semimonthly return.
27:1.0.1.1.20.11.382.13SECTION 25.165
   25.165 Payment of tax by electronic fund transfer.
27:1.0.1.1.20.11.382.14SECTION 25.166
   25.166 Payment of reduced rate of tax.
27:1.0.1.1.20.11.382.15SECTION 25.167
   25.167 Notice of brewer to pay reduced rate of tax.
27:1.0.1.1.20.11.382.16SECTION 25.168
   25.168 Employer identification number.
27:1.0.1.1.20.11.382.17SECTION 25.169
   25.169 Application for employer identification number.
27:1.0.1.1.20.11.383SUBJGRP 383
   Prepayment of Tax
27:1.0.1.1.20.11.383.18SECTION 25.173
   25.173 Brewer in default.
27:1.0.1.1.20.11.383.19SECTION 25.174
   25.174 Bond not sufficient.
27:1.0.1.1.20.11.383.20SECTION 25.175
   25.175 Prepayment of tax.
27:1.0.1.1.20.11.384SUBJGRP 384
   Failure To Pay Tax
27:1.0.1.1.20.11.384.21SECTION 25.177
   25.177 Evasion of or failure to pay tax; failure to file a tax return.
27:1.0.1.1.20.12SUBPART L
Subpart L - Removals Without Payment of Tax
27:1.0.1.1.20.12.385SUBJGRP 385
   Transfer to Another Brewery of Same Ownership
27:1.0.1.1.20.12.385.1SECTION 25.181
   25.181 Eligibility.
27:1.0.1.1.20.12.385.2SECTION 25.182
   25.182 Kinds of containers.
27:1.0.1.1.20.12.385.3SECTION 25.183
   25.183 Determination of quantity transferred.
27:1.0.1.1.20.12.385.4SECTION 25.184
   25.184 Losses in transit.
27:1.0.1.1.20.12.385.5SECTION 25.185
   25.185 Mingling.
27:1.0.1.1.20.12.385.6SECTION 25.186
   25.186 Record of beer transferred.
27:1.0.1.1.20.12.386SUBJGRP 386
   Removal of Beer Unfit for Beverage Use
27:1.0.1.1.20.12.386.7SECTION 25.191
   25.191 General.
27:1.0.1.1.20.12.386.8SECTION 25.192
   25.192 Removal of sour or damaged beer.
27:1.0.1.1.20.12.387SUBJGRP 387
   Removals for Analysis, Research, Development or Testing
27:1.0.1.1.20.12.387.9SECTION 25.195
   25.195 Removals for analysis.
27:1.0.1.1.20.12.387.10SECTION 25.196
   25.196 Removals for research, development or testing.
27:1.0.1.1.20.12.388SUBJGRP 388
   Removal of Beer to a Contiguous Distilled Spirits Plant
27:1.0.1.1.20.12.388.11SECTION 25.201
   25.201 Removal by pipeline.
27:1.0.1.1.20.12.389SUBJGRP 389
   Exportation
27:1.0.1.1.20.12.389.12SECTION 25.203
   25.203 Exportation without payment of tax.
27:1.0.1.1.20.12.390SUBJGRP 390
   Beer For Personal or Family Use
27:1.0.1.1.20.12.390.13SECTION 25.205
   25.205 Production.
27:1.0.1.1.20.12.390.14SECTION 25.206
   25.206 Removal of beer.
27:1.0.1.1.20.12.390.15SECTION 25.207
   25.207 Removal from brewery for personal or family use.
27:1.0.1.1.20.13SUBPART M
Subpart M - Beer Returned to Brewery
27:1.0.1.1.20.13.391.1SECTION 25.211
   25.211 Beer returned to brewery.
27:1.0.1.1.20.13.391.2SECTION 25.212
   25.212 Beer returned to brewery from which removed.
27:1.0.1.1.20.13.391.3SECTION 25.213
   25.213 Beer returned to brewery other than that from which removed.
27:1.0.1.1.20.14SUBPART N
Subpart N - Voluntary Destruction
27:1.0.1.1.20.14.391.1SECTION 25.221
   25.221 Voluntary destruction of beer.
27:1.0.1.1.20.14.391.2SECTION 25.222
   25.222 Notice of brewer.
27:1.0.1.1.20.14.391.3SECTION 25.223
   25.223 Destruction of beer off brewery premises.
27:1.0.1.1.20.14.391.4SECTION 25.224
   25.224 Refund or adjustment of tax.
27:1.0.1.1.20.14.391.5SECTION 25.225
   25.225 Destruction of taxpaid beer which was never removed from brewery premises.
27:1.0.1.1.20.15SUBPART O
Subpart O - Beer Purchased From Another Brewer
27:1.0.1.1.20.15.391.1SECTION 25.231
   25.231 Finished beer.
27:1.0.1.1.20.15.391.2SECTION 25.232
   25.232 Basic permit.
27:1.0.1.1.20.16SUBPART P
Subpart P - Cereal Beverage
27:1.0.1.1.20.16.391.1SECTION 25.241
   25.241 Production.
27:1.0.1.1.20.16.391.2SECTION 25.242
   25.242 Markings.
27:1.0.1.1.20.17SUBPART Q
Subpart Q - Removal of Brewer's Yeast and Other Articles
27:1.0.1.1.20.17.391.1SECTION 25.251
   25.251 Authorized removals.
27:1.0.1.1.20.17.391.2SECTION 25.252
   25.252 Records.
27:1.0.1.1.20.18SUBPART R
Subpart R - Beer Concentrate
27:1.0.1.1.20.18.391.1SECTION 25.261
   25.261 General.
27:1.0.1.1.20.18.391.2SECTION 25.262
   25.262 Restrictions and conditions on processes of concentration and reconstitution.
27:1.0.1.1.20.18.391.3SECTION 25.263
   25.263 Production of concentrate and reconstitution of beer.
27:1.0.1.1.20.18.391.4SECTION 25.264
   25.264 Transfer between breweries.
27:1.0.1.1.20.19SUBPART S
Subpart S - Pilot Brewing Plants
27:1.0.1.1.20.19.391.1SECTION 25.271
   25.271 General.
27:1.0.1.1.20.19.391.2SECTION 25.272
   25.272 Application.
27:1.0.1.1.20.19.391.3SECTION 25.273
   25.273 Action on application.
27:1.0.1.1.20.19.391.4SECTION 25.274
   25.274 Bond.
27:1.0.1.1.20.19.391.5SECTION 25.275
   25.275 [Reserved]
27:1.0.1.1.20.19.391.6SECTION 25.276
   25.276 Operations and records.
27:1.0.1.1.20.19.391.7SECTION 25.277
   25.277 Discontinuance of operations.
27:1.0.1.1.20.20SUBPART T
Subpart T - Refund or Adjustment of Tax or Relief From Liability
27:1.0.1.1.20.20.391.1SECTION 25.281
   25.281 General.
27:1.0.1.1.20.20.391.2SECTION 25.282
   25.282 Beer lost by fire, theft, casualty, or act of God.
27:1.0.1.1.20.20.391.3SECTION 25.283
   25.283 Claims for refund of tax.
27:1.0.1.1.20.20.391.4SECTION 25.284
   25.284 Adjustment of tax.
27:1.0.1.1.20.20.391.5SECTION 25.285
   25.285 Refund of beer tax excessively paid.
27:1.0.1.1.20.20.391.6SECTION 25.286
   25.286 Claims for remission of tax on beer lost in transit between breweries.
27:1.0.1.1.20.21SUBPART U
Subpart U - Records and Reports
27:1.0.1.1.20.21.391.1SECTION 25.291
   25.291 Records.
27:1.0.1.1.20.21.391.2SECTION 25.292
   25.292 Daily records of operations.
27:1.0.1.1.20.21.391.3SECTION 25.293
   25.293 Record of ballings and alcohol content.
27:1.0.1.1.20.21.391.4SECTION 25.294
   25.294 Inventories.
27:1.0.1.1.20.21.391.5SECTION 25.295
   25.295 Record of unsalable beer.
27:1.0.1.1.20.21.391.6SECTION 25.296
   25.296 Record of beer concentrate.
27:1.0.1.1.20.21.391.7SECTION 25.297
   25.297 Report of Operations, Form 5130.9 or Form 5130.26.
27:1.0.1.1.20.21.391.8SECTION 25.298
   25.298 Excise tax return, Form 5000.24.
27:1.0.1.1.20.21.391.9SECTION 25.299
   25.299 Execution under penalties of perjury.
27:1.0.1.1.20.21.391.10SECTION 25.300
   25.300 Retention and preservation of records.
27:1.0.1.1.20.21.391.11SECTION 25.301
   25.301 Photographic copies of records.