Part 25 — Beer
Subpart A — Scope of Regulations
Subpart B — Definitions
Subpart C — Location and Use of Brewery
Subpart D — Construction and Equipment
Subpart E — Measurement of Beer
Subpart F — Miscellaneous Provisions
Subpart G — Qualification of a Brewery
- § 25.61— General requirements for notice.
- § 25.62— Data for notice.
- § 25.63— Notice of registration.
- § 25.64— Maintenance of notice file.
- § 25.65— Power of attorney.
- § 25.66— Organizational documents.
- § 25.68— Description of brewery.
- § 25.71— Amended or superseding notices.
- § 25.72— Change in proprietorship.
- § 25.73— Change in partnership.
- § 25.74— Change in stockholders.
- § 25.75— Change in officers and directors.
- § 25.77— Change in location.
- § 25.78— Change in premises.
- § 25.79— Change in bond status.
- § 25.81— Alternation of brewery and bonded or taxpaid wine premises.
- § 25.85— Notice of permanent discontinuance.
Subpart H — Bonds and Consents of Surety
- § 25.91— Requirement for bond.
- § 25.92— Consent of surety.
- § 25.93— Penal sum of bond.
- § 25.94— Strengthening bonds.
- § 25.95— Superseding bonds and new bonds for existing brewers.
- § 25.96— Superseding bond.
- § 25.97— Continuation certificate.
- § 25.98— Surety or security.
- § 25.99— Filing powers of attorney.
- § 25.101— Disapproval of bonds or consents of surety.
- § 25.102— Termination of surety's liability.
- § 25.103— Notice by surety for relief from liability under bond.
- § 25.104— Termination of bonds.
- § 25.105— Release of collateral security.
- § 25.106— Application to terminate bond by existing brewer who becomes exempt from bond requirements.
Subpart I — Dealer Registration and Recordkeeping
Subpart J — Marks, Brands, and Labels
Subpart K — Tax on Beer
- § 25.151— Rate of tax.
- § 25.152— Reduced rate of tax for certain brewers.
- § 25.153— Persons liable for tax.
- § 25.155— Types of containers.
- § 25.156— Determination of tax on keg beer.
- § 25.157— Determination of tax on bottled beer.
- § 25.158— Tax computation for bottled beer.
- § 25.159— Time of tax determination and payment; offsets.
- § 25.160— Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.
- § 25.163— Method of tax payment.
- § 25.164— Deferred payment return periods—annual, quarterly, and semimonthly.
- § 25.164a— Special September rule for taxes due by semimonthly return.
- § 25.165— Payment of tax by electronic fund transfer.
- § 25.166— Payment of reduced rate of tax.
- § 25.167— Notice of brewer to pay reduced rate of tax.
- § 25.168— Employer identification number.
- § 25.169— Application for employer identification number.
- § 25.173— Brewer in default.
- § 25.174— Bond not sufficient.
- § 25.175— Prepayment of tax.
- § 25.177— Evasion of or failure to pay tax; failure to file a tax return.
Subpart L — Removals Without Payment of Tax
- § 25.181— Eligibility.
- § 25.182— Kinds of containers.
- § 25.183— Determination of quantity transferred.
- § 25.184— Losses in transit.
- § 25.185— Mingling.
- § 25.186— Record of beer transferred.
- § 25.191— General.
- § 25.192— Removal of sour or damaged beer.
- § 25.195— Removals for analysis.
- § 25.196— Removals for research, development or testing.
- § 25.201— Removal by pipeline.
- § 25.203— Exportation without payment of tax.
- § 25.205— Production.
- § 25.206— Removal of beer.
- § 25.207— Removal from brewery for personal or family use.
Subpart M — Beer Returned to Brewery
Subpart N — Voluntary Destruction
Subpart O — Beer Purchased From Another Brewer
Subpart P — Cereal Beverage
Subpart Q — Removal of Brewer's Yeast and Other Articles
Subpart R — Beer Concentrate
Subpart S — Pilot Brewing Plants
Subpart T — Refund or Adjustment of Tax or Relief From Liability
Subpart U — Records and Reports
- § 25.291— Records.
- § 25.292— Daily records of operations.
- § 25.293— Record of ballings and alcohol content.
- § 25.294— Inventories.
- § 25.295— Record of unsalable beer.
- § 25.296— Record of beer concentrate.
- § 25.297— Report of Operations, Form 5130.9 or Form 5130.26.
- § 25.298— Excise tax return, Form 5000.24.
- § 25.299— Execution under penalties of perjury.
- § 25.300— Retention and preservation of records.
- § 25.301— Photographic copies of records.