Part 24 — Wine
Subpart A — Scope
Subpart B — Definitions
Subpart C — Administrative and Miscellaneous Provisions
- § 24.19— Delegations of the Administrator.
- § 24.20— Forms prescribed.
- § 24.21— Modified forms.
- § 24.22— Alternate method or procedure.
- § 24.25— Emergency variations from requirements.
- § 24.26— Authority to approve.
- § 24.27— Segregation of operations.
- § 24.28— Installation of meters, tanks, and other apparatus.
- § 24.29— Claims.
- § 24.30— Supervision.
- § 24.31— Submission of forms and reports.
- § 24.32— Records.
- § 24.35— Right of entry and examination.
- § 24.36— Instruments and measuring devices.
- § 24.37— Samples for the United States.
- § 24.40— Gauging and measuring.
- § 24.41— Office facilities.
- § 24.45— Use on returns.
- § 24.46— Application.
- § 24.47— Execution of IRS Form SS-4.
- § 24.51— Definitions.
- § 24.52— Dealer registration.
- § 24.53— Amending the dealer registration.
- § 24.54— Dealer records.
- § 24.60— General.
- § 24.61— Assessment of tax.
- § 24.62— Notice.
- § 24.65— Claims for wine or spirits lost or destroyed in bond.
- § 24.66— Claims on wine returned to bond.
- § 24.67— Other claims.
- § 24.68— Insurance coverage.
- § 24.69— Filing of claims.
- § 24.70— Claims for credit of tax.
- § 24.75— Wine for personal or family use.
- § 24.76— Tax exempt cider.
- § 24.77— Experimental wine.
- § 24.80— General.
- § 24.81— Filing of formulas.
- § 24.82— Samples.
- § 24.85— Essences.
- § 24.86— Essences produced on wine premises.
- § 24.87— Essences made elsewhere.
- § 24.90— Taxpaid products.
- § 24.91— Conveyance of untaxpaid wine or spirits.
- § 24.92— Products in customs custody.
- § 24.95— General.
- § 24.96— Use off premises.
- § 24.97— Use on premises.
Subpart D — Establishment and Operations
- § 24.100— General.
- § 24.101— Bonded wine premises.
- § 24.102— Premises established for taxpaid wine operations.
- § 24.103— Other operations.
- § 24.105— General.
- § 24.106— Basic permit requirements.
- § 24.107— Designation as a bonded winery.
- § 24.108— Bonded wine warehouse application.
- § 24.109— Data for application.
- § 24.110— Organizational documents.
- § 24.111— Description of premises.
- § 24.112— Name of proprietor and trade names.
- § 24.113— Description of volatile fruit-flavor concentrate operations.
- § 24.114— Registry of stills.
- § 24.115— Registry number.
- § 24.116— Powers of attorney.
- § 24.117— Maintenance of application file.
- § 24.120— Amended application.
- § 24.121— Changes affecting permits.
- § 24.122— Change in name of proprietor or trade name.
- § 24.123— Change in stockholders.
- § 24.124— Change in corporate officers.
- § 24.125— Change in proprietorship.
- § 24.126— Change in proprietorship involving a bonded wine warehouse.
- § 24.127— Adoption of formulas.
- § 24.128— Continuing partnerships.
- § 24.129— Change in location.
- § 24.130— Change in volatile fruit-flavor concentrate operations.
- § 24.131— Change in building construction and use of premises.
- § 24.132— Change in bond status.
- § 24.135— Wine premises alternation.
- § 24.136— Procedure for alternating proprietors.
- § 24.137— Alternate use of the wine premises for customs purposes.
- § 24.140— Notice.
- § 24.141— Bonded wine warehouse.
- § 24.145— General requirements.
- § 24.146— Bonds.
- § 24.147— Operations bond or unit bond.
- § 24.148— Penal sums of bonds.
- § 24.149— Corporate surety.
- § 24.150— Powers of attorney.
- § 24.151— Deposit of collateral security.
- § 24.152— Consents of surety.
- § 24.153— Strengthening bonds.
- § 24.154— Superseding bonds and new bonds for existing proprietors.
- § 24.155— Disapproval and appeal from disapproval.
- § 24.156— Termination of bonds.
- § 24.157— Application by surety for relief from bond.
- § 24.158— Extent of relief.
- § 24.159— Release of collateral security.
- § 24.160— Application to terminate bond by existing proprietor who becomes exempt from bond requirements.
Subpart E — Construction and Equipment
Subpart F — Production of Wine
- § 24.175— General.
- § 24.176— Crushing and fermentation.
- § 24.177— Chaptalization (Brix adjustment).
- § 24.178— Amelioration.
- § 24.179— Sweetening.
- § 24.180— Use of concentrated and unconcentrated fruit juice.
- § 24.181— Use of sugar.
- § 24.182— Use of acid to correct natural deficiencies.
- § 24.183— Use of distillates containing aldehydes.
- § 24.184— Use of volatile fruit-flavor concentrate.
- § 24.185— Use of wood to treat natural wine.
- § 24.186— Accidental additions of water.
Subpart G — Production of Effervescent Wine
Subpart H — Production of Special Natural Wine
Subpart I — Production of Agricultural Wine
Subpart J — Production of Other Than Standard Wine
- § 24.210— Classes of wine other than standard wine.
- § 24.211— Formula required.
- § 24.212— High fermentation wine.
- § 24.213— Heavy bodied blending wine.
- § 24.214— Spanish type blending sherry.
- § 24.215— Wine or wine products not for beverage use.
- § 24.216— Distilling material.
- § 24.217— Vinegar stock.
- § 24.218— Other wine.
Subpart K — Spirits
- § 24.225— Production and use of spirits.
- § 24.226— Receipt or transfer of spirits.
- § 24.227— Transfer of spirits by pipeline for immediate use.
- § 24.228— Transfer of spirits by pipeline to a spirits storage tank.
- § 24.229— Tank car and tank truck requirements.
- § 24.230— Examination of tank car or tank truck.
- § 24.231— Receipt of spirits in sealed bulk containers.
- § 24.232— Gauge of spirits.
- § 24.233— Addition of spirits to wine.
- § 24.234— Other use of spirits.
- § 24.235— Taxpayment or destruction of spirits.
- § 24.236— Losses of spirits.
- § 24.237— Spirits added to juice or concentrated fruit juice.
Subpart L — Storage, Treatment and Finishing of Wine
- § 24.240— General.
- § 24.241— Decolorizing juice or wine.
- § 24.242— Authority to use greater quantities of decolorizing material in juice or wine.
- § 24.243— Filtering aids.
- § 24.244— Use of acid to stabilize standard wine.
- § 24.245— Use of carbon dioxide in still wine and still hard cider.
- § 24.246— Materials authorized for the treatment of wine and juice.
- § 24.247— Materials authorized for the treatment of distilling material.
- § 24.248— Processes authorized for the treatment of wine, juice, and distilling material.
- § 24.249— Experimentation with new treating material or process.
- § 24.250— Application for use of new treating material or process.
- § 24.251— Tolerance for artificially carbonated hard cider and sparkling hard cider.
- § 24.252— Salvaging accidentally diluted wine.
- § 24.255— Bottling or packing wine.
- § 24.256— Bottle aging wine.
- § 24.257— Labeling wine containers.
- § 24.258— Certificates of approval or exemption.
- § 24.259— Marks.
- § 24.260— Serial numbers or filling date.
Subpart M — Losses of Wine
Subpart N — Removal, Return and Receipt of Wine
- § 24.270— Determination of tax.
- § 24.271— Deferred payment return periods—annual, quarterly, and semimonthly.
- § 24.272— Payment of tax by electronic fund transfer.
- § 24.274— Failure to timely pay tax or file a return.
- § 24.275— Prepayment of tax.
- § 24.276— Prepayment of tax; proprietor in default.
- § 24.277— Date of mailing or delivering of returns.
- § 24.278— Tax credit for certain small domestic producers.
- § 24.279— Tax adjustments related to wine credit.
- § 24.280— General.
- § 24.281— Consignor premises.
- § 24.282— Multiple transfers.
- § 24.283— Reconsignment.
- § 24.284— Consignee premises.
- § 24.290— Removal of wine as distilling material.
- § 24.291— Removal of wine for vinegar production.
- § 24.292— Exported wine.
- § 24.293— Wine for Government use.
- § 24.294— Destruction of wine.
- § 24.295— Return of wine to bond.
- § 24.296— Taxpaid wine operations.
Subpart O — Records and Reports
- § 24.300— General.
- § 24.301— Bulk still wine and bulk still hard cider record.
- § 24.302— Effervescent wine record.
- § 24.303— Formula wine record.
- § 24.304— Chaptalization (Brix adjustment) and amelioration record.
- § 24.305— Sweetening record.
- § 24.306— Distilling material or vinegar stock record.
- § 24.307— Nonbeverage wine record.
- § 24.308— Bottled or packed wine record.
- § 24.309— Transfer in bond record.
- § 24.310— Taxpaid removals from bond record.
- § 24.311— Taxpaid wine record.
- § 24.312— Wine returned to bond record.
- § 24.313— Inventory record.
- § 24.314— Label information record.
- § 24.315— Materials received and used record.
- § 24.316— Spirits record.
- § 24.317— Sugar record.
- § 24.318— Acid record.
- § 24.319— Carbon dioxide record.
- § 24.320— Chemical record.
- § 24.321— Decolorizing material record.
- § 24.322— Allied products record.
- § 24.323— Excise Tax Return form.