StacksVerified U.S. regulatory reference

27 CFR §19.296

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Fermented materials that a proprietor intends to use in the production of spirits must be:
  1. (a)Produced on the bonded premises where used;
  2. (b)Received from a bonded wine cellar in the case of wine;
  3. (c)Beer received from a brewery without payment of tax, or beer that was removed from a brewery upon determination of tax; or
  4. (d)Apple cider exempt from tax under 26 U.S.C. 5042(a)(1).