Part 19 — Distilled Spirits Plants
Subpart A — General Provisions
Subpart B — Administrative and Miscellaneous Provisions
- § 19.11— Right of entry and examination.
- § 19.12— Furnishing facilities and assistance.
- § 19.13— Assignment of officers and supervision of operations.
- § 19.14— Delegation of the Administrator's authorities to the appropriate TTB officer.
- § 19.15— Forms prescribed.
- § 19.16— Modified forms.
- § 19.17— Detention of containers.
- § 19.18— Samples for the United States.
- § 19.19— Discontinuance of storage facilities.
- § 19.20— Installation of meters, tanks, and other apparatus.
- § 19.26— Alternate methods or procedures.
- § 19.27— Application for and use of alternate method or procedure.
- § 19.28— Emergency variations from requirements.
- § 19.29— Exemptions for national defense and disasters.
- § 19.31— Pilot operations.
- § 19.32— Experimental distilled spirits plants.
- § 19.33— Application to establish experimental plants.
- § 19.34— Experimental or research operations by scientific institutions and colleges of learning.
- § 19.35— Application by scientific institutions and colleges of learning for experimental or research operations.
- § 19.36— Spirits produced in industrial processes.
- § 19.37— Application for industrial processes waiver.
- § 19.38— Approval of required documents.
- § 19.45— Execution under penalties of perjury.
Subpart C — Restrictions on Production, Location, and Use of Plants
- § 19.51— Home production of distilled spirits prohibited.
- § 19.52— Restrictions on location of plants.
- § 19.53— Continuity of plant premises.
- § 19.54— Use of distilled spirits plant premises.
- § 19.55— Other businesses.
- § 19.56— Bonded warehouses not on premises qualified for production of spirits.
- § 19.58— Taxpaid spirits or wines on bonded premises.
- § 19.59— Conveyance of untaxpaid spirits or wines within a distilled spirits plant.
- § 19.60— Spirits in customs custody.
Subpart D — Registration of a Distilled Spirits Plant and Obtaining a Permit
- § 19.71— Registration and permits in general.
- § 19.72— General requirements for registration.
- § 19.73— Information required in application for registration.
- § 19.74— Description of the plant.
- § 19.75— Major equipment.
- § 19.76— Statement of plant security.
- § 19.77— Statement of production procedure.
- § 19.78— Power of attorney.
- § 19.79— Registry of stills.
- § 19.80— Approved notice of registration.
- § 19.81— Maintenance of registration file.
- § 19.91— Operating permit.
- § 19.92— Information required in application for operating permit.
- § 19.93— Applicant organization documents.
- § 19.94— Trade names.
- § 19.95— Issuance of operating permits.
- § 19.96— Denial of permit.
- § 19.97— Correction of permit.
- § 19.98— Duration of permit.
- § 19.99— Suspension or revocation of permit.
Subpart E — Changes to Registrations and Permits
- § 19.111— Scope.
- § 19.112— General rules for amending a registration.
- § 19.113— Change in name of proprietor.
- § 19.114— Changes in stockholders or persons with interest.
- § 19.115— Change in officers, directors, members, or managers
- § 19.116— Change in proprietorship.
- § 19.117— Partnerships.
- § 19.118— Change in location.
- § 19.119— Change in premises.
- § 19.120— Change in operations.
- § 19.121— Change in production procedure.
- § 19.122— Change in construction or use of buildings and equipment.
- § 19.123— Statement of plant security.
- § 19.126— General rules for amending an operating permit.
- § 19.127— Automatic termination of permits.
- § 19.128— Change in name of proprietor.
- § 19.129— Change in trade name.
- § 19.130— Changes in stockholders or persons with interest.
- § 19.131— Changes in officers, directors, members, or managers.
- § 19.132— Change in proprietorship.
- § 19.133— Partnerships.
- § 19.134— Change in location.
- § 19.135— Change in operations.
- § 19.136— Change in bond status.
- § 19.141— Procedures for alternation of proprietors.
- § 19.142— Alternate use of premises and equipment for customs purposes.
- § 19.143— Alternation for other purposes.
- § 19.144— Alternation of distilled spirits plant and volatile fruit-flavor concentrate plant premises.
- § 19.147— Notice of discontinuance of operations.
Subpart F — Bonds and Consents of Surety
- § 19.151— General.
- § 19.152— Types of bonds.
- § 19.153— Bond guaranteed by a corporate surety.
- § 19.154— Bond guaranteed by deposit of securities or cash (including cash equivalents).
- § 19.155— Change of surety bond terms—consent of surety.
- § 19.156— Power of attorney for surety.
- § 19.157— Disapproval of bonds and consents of surety.
- § 19.161— Operations bond.
- § 19.162— Operations bond for distilled spirits plant and adjacent bonded wine cellar.
- § 19.163— Area operations bond.
- § 19.164— Withdrawal bond.
- § 19.165— Unit bonds.
- § 19.166— Required penal sums.
- § 19.167— Increase of bond coverage.
- § 19.168— Superseding bonds and new bonds for existing proprietors.
- § 19.169— Effect of failure to furnish a superseding bond or a new bond.
- § 19.170— Termination of bonds.
- § 19.171— Surety notice of relief from bond liability.
- § 19.172— Relief of surety from bond liability.
- § 19.173— Release of pledged securities.
Subpart G — Construction, Equipment, and Security Requirements
- § 19.181— General.
- § 19.182— Tanks—general requirements.
- § 19.183— Scale tanks.
- § 19.184— Scale tank minimum graduations.
- § 19.185— Testing scale tanks for accuracy.
- § 19.186— Package scales.
- § 19.187— Pipelines.
- § 19.188— Measuring devices and proofing instruments.
- § 19.189— Identification of structures, areas, apparatus, and equipment.
- § 19.190— Office facilities for TTB use.
- § 19.191— Signs.
- § 19.192— Security.
- § 19.193— Breaking Government locks.
Subpart H — Dealer Registration and Recordkeeping
Subpart I — Distilled Spirits Taxes
- § 19.221— Scope.
- § 19.222— Basic tax law provisions.
- § 19.223— Persons liable for tax.
- § 19.225— Requirement to gauge and tax determine spirits.
- § 19.226— Gauges for tax determination.
- § 19.227— Determination of the tax.
- § 19.229— Deferred payment and prepayment of taxes.
- § 19.230— Conditions requiring prepayment of taxes.
- § 19.231— Accounting for bond coverage.
- § 19.233— Filing prepayment returns.
- § 19.234— Filing deferred payment returns.
- § 19.235— Deferred payment return periods—annual, quarterly, and semimonthly.
- § 19.236— Due dates for returns.
- § 19.237— Special rule for semimonthly filers for the month of September.
- § 19.238— Payment by mail or courier.
- § 19.239— Form of payment.
- § 19.240— Payment of tax by electronic fund transfer.
- § 19.242— Employer identification number.
- § 19.243— Application for employer identification number.
- § 19.245— Tax credits under 26 U.S.C. 5010.
- § 19.246— Computing the effective tax rate for a product.
- § 19.247— Use of effective (actual) tax rates.
- § 19.248— Standard effective tax rate.
- § 19.249— Average effective tax rate.
- § 19.250— Inventory reserve account.
- § 19.253— Assessment of tax on spirits not accounted for or reported.
- § 19.254— Assessment of tax for losses or unauthorized removals.
- § 19.256— Tax on wine.
- § 19.257— Imported spirits.
- § 19.258— Additional tax on nonbeverage spirits.
Subpart J — Claims
- § 19.261— Scope.
- § 19.262— General requirements for filing claims.
- § 19.263— Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond—specific requirements.
- § 19.264— Claims on spirits returned to bonded premises—specific requirements.
- § 19.265— Claims relating to spirits lost after tax determination.
- § 19.266— Claims for credit of tax.
- § 19.267— Adjustments for credited tax.
- § 19.268— Allowance of remission, abatement, credit, or refund of tax.
- § 19.269— Puerto Rican and Virgin Islands spirits.
Subpart K — Gauging
- § 19.281— Scope.
- § 19.282— General requirements for gauging and measuring equipment.
- § 19.283— When gauges are required.
- § 19.284— Quantity determination of bulk spirits.
- § 19.285— Proof determination of distilled spirits.
- § 19.286— Gauging of spirits in bottles.
- § 19.287— Gauging of alcoholic flavoring materials.
- § 19.288— Determination of tare.
- § 19.289— Production gauge.
Subpart L — Production of Distilled Spirits
- § 19.291— General.
- § 19.292— Notice of operations.
- § 19.293— Receipt of materials.
- § 19.294— Removal of fermenting material.
- § 19.295— Removal or destruction of distilling material.
- § 19.296— Fermented materials.
- § 19.297— Use of materials in production of spirits.
- § 19.301— Distillation.
- § 19.302— Treatment during production.
- § 19.303— Addition of caramel to rum or brandy and addition of oak chips to spirits.
- § 19.304— Production gauge.
- § 19.305— Identification of spirits.
- § 19.306— Entry.
- § 19.307— Distillates containing extraneous substances.
- § 19.308— Spirits content of chemicals produced.
- § 19.309— Disposition of chemicals.
- § 19.310— Wash water.
- § 19.312— Physical inventories.
- § 19.314— General.
- § 19.315— Receipts for redistillation.
- § 19.316— Redistillation.
Subpart M — Storage of Distilled Spirits
- § 19.321— General.
- § 19.322— Receipt and storage of bulk spirits and wines.
- § 19.324— Filling of packages from tanks.
- § 19.325— Change of packages.
- § 19.326— Mingling or blending of spirits for further storage.
- § 19.327— Packages dumped for mingling.
- § 19.328— Determining age of mingled spirits.
- § 19.329— Mingled spirits or wines held in tanks.
- § 19.331— Use of oak chips in spirits and caramel in brandy and rum.
- § 19.333— Physical inventories.
Subpart N — Processing of Distilled Spirits
- § 19.341— General.
- § 19.342— Receipt of spirits, wines, and alcoholic flavoring materials for processing.
- § 19.343— Use of spirits, wines, and alcoholic flavoring materials.
- § 19.344— Manufacture of nonbeverage products, intermediate products, or eligible flavors.
- § 19.346— Determining obscuration.
- § 19.348— Formula requirements.
- § 19.351— Removals from processing.
- § 19.352— Bottling tanks.
- § 19.353— Bottling tank gauge.
- § 19.354— Bottling or packaging records.
- § 19.355— Labels describing the spirits.
- § 19.356— Alcohol content and fill.
- § 19.357— Completion of bottling.
- § 19.358— Cases.
- § 19.359— Remnants.
- § 19.360— Filling packages.
- § 19.361— Removals by bulk conveyances or pipelines.
- § 19.362— Rebottling.
- § 19.363— Reclosing and relabeling.
- § 19.364— Bottled-in-bond spirits.
- § 19.365— Spirits not originally intended for export.
- § 19.366— Alcohol.
- § 19.371— Inventories of wines and bulk spirits in processing.
- § 19.372— Physical inventories of bottled and packaged spirits.
Subpart O — Denaturing Operations and Manufacture of Articles
- § 19.381— General.
- § 19.382— Formulas.
- § 19.383— Gauging for denaturation.
- § 19.384— Adding denaturants to spirits.
- § 19.385— Making alcohol or water solutions of denaturants.
- § 19.386— Adjusting pH of denatured spirits.
- § 19.387— Ensuring the quality of denaturants.
- § 19.388— Storing denatured spirits.
- § 19.389— Filling containers from tanks.
- § 19.390— Container marking requirements.
- § 19.391— Mixing denatured spirits.
- § 19.392— Converting denatured alcohol to a different formula.
- § 19.393— Restoration and redenaturation of recovered denatured spirits and recovered articles.
- § 19.394— Inventory of denatured spirits.
- § 19.395— Manufacture of articles.
- § 19.396— Required records.
Subpart P — Transfers, Receipts, and Withdrawals
- § 19.401— Authorized transactions.
- § 19.402— Authorized transfers in bond.
- § 19.403— Application to receive spirits in bond.
- § 19.404— Termination of application.
- § 19.405— Consignor for in-bond shipments.
- § 19.406— Reconsignment of in-bond shipments.
- § 19.407— Consignee premises.
- § 19.409— General.
- § 19.410— Age and fill date.
- § 19.411— Recording gauge.
- § 19.412— Importation of denatured spirits.
- § 19.414— Marks on containers of imported spirits.
- § 19.415— Marks on containers of Puerto Rican and Virgin Islands spirits.
- § 19.418— Authorized withdrawals without payment of tax.
- § 19.419— Withdrawals of spirits for use in wine production.
- § 19.420— Withdrawals of spirits without payment of tax for experimental or research use.
- § 19.421— Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products.
- § 19.424— Authorized withdrawals free of tax.
- § 19.425— Withdrawal of spirits free of tax.
- § 19.426— Withdrawal of spirits by the United States.
- § 19.427— Removal of denatured spirits and articles.
- § 19.428— Reconsignment.
- § 19.431— Withdrawal of spirits on production gauge.
- § 19.434— Spirits withdrawn from bonded premises.
- § 19.435— Samples used on bonded premises.
- § 19.436— Taxpayment of samples.
- § 19.437— Labels.
- § 19.441— Securing of conveyances.
Subpart Q — Return of Spirits to Bonded Premises and Voluntary Destruction
- § 19.451— Scope.
- § 19.452— Return of taxpaid spirits to bonded premises for destruction, denaturation, redistillation, reconditioning, or rebottling.
- § 19.453— Return of bottled spirits for relabeling or reclosing.
- § 19.454— Other authorized returns to bonded premises.
- § 19.455— Return of spirits withdrawn for export with benefit of drawback.
- § 19.457— Receipt of spirits abandoned to the United States.
- § 19.459— Voluntary destruction.
Subpart R — Losses and Shortages
Subpart S — Containers and Marks
- § 19.471— General.
- § 19.472— Need to determine use of spirits—industrial or nonindustrial.
- § 19.473— Authorized containers.
- § 19.474— Spirits for nonindustrial use.
- § 19.475— Spirits for industrial use.
- § 19.476— Packages.
- § 19.477— Use of bulk conveyances.
- § 19.478— Construction requirements for bulk conveyances.
- § 19.479— Restrictions on dispositions of bulk spirits.
- § 19.482— General.
- § 19.483— Specifications for marks.
- § 19.484— Marks on packages filled in production or storage.
- § 19.485— Package identification numbers in production and storage.
- § 19.486— Change of packages in storage.
- § 19.487— Kind of spirits.
- § 19.488— Marks on packages filled in processing.
- § 19.489— Marks on cases filled in processing.
- § 19.490— Numbering of packages and cases filled in processing.
- § 19.491— Marks on containers of specially denatured spirits.
- § 19.492— Marks on containers of completely denatured alcohol.
- § 19.493— Caution label for completely denatured alcohol.
- § 19.494— Additional marks on portable containers.
- § 19.495— Marks on bulk conveyances.
- § 19.496— Cases of industrial alcohol.
- § 19.497— Obliteration of marks.
- § 19.498— Relabeling and reclosing off bonded premises.
- § 19.499— Authorized abbreviations to identify marks.
Subpart T — Liquor Bottle, Label, and Closure Requirements
- § 19.511— Bottles authorized.
- § 19.512— Bottles not constituting approved containers.
- § 19.513— Distinctive liquor bottles.
- § 19.516— Certificate of label approval or exemption.
- § 19.517— Statements required on labels under an exemption from label approval.
- § 19.518— Name and address of bottler.
- § 19.519— Labels for export spirits.
- § 19.520— Spirits for shipment to Puerto Rico.
- § 19.523— Affixing closures.
- § 19.525— Reclosing.
Subpart V — Records and Reports
- § 19.571— Records in general.
- § 19.572— Format of records.
- § 19.573— Location of required records.
- § 19.574— Availability of records.
- § 19.575— Retention of records.
- § 19.576— Preservation of records.
- § 19.577— Documents that are not records.
- § 19.578— Financial records and books of account.
- § 19.580— Time for making entries in records.
- § 19.581— Details of daily records.
- § 19.582— Conversion from metric to U.S. units.
- § 19.584— Materials for the production of distilled spirits.
- § 19.585— Production and withdrawal records.
- § 19.586— Byproduct spirits production records.
- § 19.590— Storage operations.
- § 19.591— Package summary records.
- § 19.592— Tank record of wine and spirits of less than 190° of proof.
- § 19.593— Tank summary record for spirits of 190° or more of proof.
- § 19.596— Processing records in general.
- § 19.597— Manufacturing records.
- § 19.598— Dump/batch records.
- § 19.599— Bottling and packaging records.
- § 19.600— Alcohol content and fill test record.
- § 19.601— Finished products records.
- § 19.602— Redistillation records.
- § 19.603— Liquor bottle records.
- § 19.604— Rebottling, relabeling, and reclosing records.
- § 19.606— Denaturation records.
- § 19.607— Article manufacture records.
- § 19.611— Records of tax determination in general.
- § 19.612— Summary records of tax determinations.
- § 19.613— Average effective tax rate records.
- § 19.614— Inventory reserve records.
- § 19.615— Standard effective tax rate records.
- § 19.616— Records of samples.
- § 19.617— Destruction records.
- § 19.618— Gauge record.
- § 19.619— Package gauge record.
- § 19.620— Transfer record—consignor's responsibility.
- § 19.621— Transfer record—consignee's responsibility.
- § 19.622— Daily records of wholesale liquor dealer and taxpaid storeroom operations.
- § 19.623— Records of inventories.
- § 19.624— Removal of Puerto Rican and Virgin Islands spirits and rum imported from all other areas.
- § 19.625— Shipping records for spirits and specially denatured spirits withdrawn free of tax.
- § 19.626— Records of distilled spirits shipped to manufacturers of nonbeverage products.
- § 19.627— Alternating premises record.
- § 19.631— Submission of transaction forms.
- § 19.632— Submission of monthly reports.
- § 19.634— Computer-generated reports and transaction forms.
Subpart W — Production of Vinegar by the Vaporizing Process
- § 19.641— Application.
- § 19.643— Qualification requirements.
- § 19.644— Changes after original qualification.
- § 19.645— Notice of permanent discontinuance of business.
- § 19.646— Construction and equipment requirements.
- § 19.647— Authorized operations.
- § 19.648— Conduct of operations.
- § 19.649— Restrictions on alcohol content.
- § 19.650— Daily records.
- § 19.651— Liability for distilled spirits tax.
Subpart X — Distilled Spirits for Fuel Use
- § 19.661— Scope.
- § 19.662— Definitions.
- § 19.663— Application of other provisions.
- § 19.665— Alternate methods or procedures.
- § 19.666— Application for and use of an alternate method or procedure.
- § 19.667— Emergency variations from requirements.
- § 19.669— Distilled spirits taxes.
- § 19.670— Dealer registration and recordkeeping.
- § 19.672— Types of plants.
- § 19.673— Small plant permit applications.
- § 19.674— TTB action on small plant applications.
- § 19.675— Medium plant permit applications.
- § 19.676— Large plant permit applications.
- § 19.677— Large plant applications—organizational documents.
- § 19.678— Criteria for issuance of permit.
- § 19.679— Duration of permit.
- § 19.680— Registration of stills.
- § 19.683— Changes affecting permit applications.
- § 19.684— Automatic termination of permits.
- § 19.685— Change in type of alcohol fuel plant.
- § 19.686— Change in name of proprietor.
- § 19.687— Changes in officers, directors, members, managers, or principal persons.
- § 19.688— Change in proprietorship.
- § 19.689— Continuing partnerships.
- § 19.690— Change in location.
- § 19.691— Change in address without change in location or area.
- § 19.692— Qualifying for alternating proprietorship.
- § 19.693— Operating requirements for alternating proprietorships.
- § 19.695— Notice of permanent discontinuance.
- § 19.697— Permit suspension or revocation.
- § 19.699— General bond requirements.
- § 19.700— Amount of bond.
- § 19.703— Construction and equipment.
- § 19.704— Security.
- § 19.706— Supervision of operations.
- § 19.709— Gauging.
- § 19.710— Inventory of spirits.
- § 19.714— General requirements for records.
- § 19.715— Format of records.
- § 19.716— Maintenance and retention of records.
- § 19.717— Time for making entries in records.
- § 19.718— Required records.
- § 19.719— Spirits made unfit for beverage use in the production process.
- § 19.720— Reports.
- § 19.722— General rules for redistillation of spirits or fuel alcohol.
- § 19.723— Effect of redistillation on plant size and bond amount.
- § 19.724— Records of redistillation.
- § 19.726— Prohibited uses, transfers, and withdrawals.
- § 19.727— Use on premises.
- § 19.728— Withdrawal of spirits.
- § 19.729— Withdrawal of fuel alcohol.
- § 19.733— Authorized transfers between alcohol fuel plants.
- § 19.734— Consignor for in-bond shipments.
- § 19.735— Reconsignment while in transit.
- § 19.736— Consignee for in-bond shipments.
- § 19.739— Authorized transfers to or from distilled spirits plants.
- § 19.742— Authorized transfers from customs custody.
- § 19.746— Authorized materials.
- § 19.747— Other materials.
- § 19.749— Samples.
- § 19.752— Marks.