alcohol is used as a solvent, the proprietor must include this additional alcohol in calculating the total quantity of spirits denatured in the batch. (26 U.S.C. 5242)

at another plant subject to the provisions of §§19.314, 19.315, and 19.316. (26 U.S.C. 5241, 5242)

§19.363 apply to relabeling and reclosing performed under this section. (26 U.S.C. 5215)

and subsequently recovered by redistillation at the alcohol fuel plant are includable in the determination of plant size and bond amount. (26 U.S.C. 5181)

(Sec. 201, Pub. L. 85-859, 72 Stat. 1355, as amended (26 U.S.C. 5179)) [T.D. ATF-207, 50 FR 23682, June 5, 1985]

The appropriate TTB officer may require the proprietor to submit to an appropriate TTB officer copies of prescribed transaction forms, records, reports, or source records used to prepare records, reports or tax returns. (Sec. 201, Pub. L. 85-859, 72 Stat. 1396, as amended (26 U.S.C. 5555))

Appropriate TTB officers are authorized to take samples of wine, spirits, volatile fruit-flavor concentrate, or any other material which may be added to wine products, for analysis, testing, etc., free of tax to determine compliance with the provisions of law and regulation. (Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended, 1382, as amended, 1392, as amended, 1396, as amended (

be alternated as taxpaid wine premises. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended (26 U.S.C. 5365))

Stat. 1379, as amended (26 U.S.C. 5356)) (Approved by the Office of Management and Budget under control number 1512-0058)

. 1379, as amended, 1392, as amended (26 U.S.C. 5356, 5511)) (Approved by the Office of Management and Budget under control number 1512-0058)

bonded wine premises for use as distilling material. (Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended, 1381, as amended, 1382, as amended (26 U.S.C. 5361, 5373))

26 U.S.C. 5373)) [T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-312, 56 FR 31079, July 9, 1991]

§24.246. (Sec. 201, Pub. L. 85-859, 72 Stat. 1383, as amended (26 U.S.C. 5382))

gallon being converted to the next full gallon. (Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended (26 U.S.C. 5362))

part of the brewery if the revenue will not be jeopardized. (Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (26 U.S.C. 5402))

container with a measuring device. (Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C. 5552))

of the same ownership or be returned to the shipping brewery. (Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (26 U.S.C. 5414))

the purchasing brewer. (Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (26 U.S.C. 5413))

chapter. (26 U.S.C. 5121, 5122, 5123, 5124) [T.D. TTB-79, 74 FR 37405, July 28, 2009]

chapter. (26 U.S.C. 5121, 5122, 5123, 5124) [T.D. TTB-79, 74 FR 37406, July 28, 2009]

If the certificate prescribed in §26.205 covers wine, the wine tax will be collected at the rates imposed by section 5041, Internal Revenue Code, as amended. (68A Stat. 609, as amended; 26 U.S.C. 5041, 7652)

, which are fit for beverage purposes and which are sold as wine, are subject to internal revenue tax at the rates applicable to wines. (68A Stat. 595, as amended, 609, as amended; 26 U.S.C. 5001, 5041)

The regulations in this part relate to exportation, lading for use on vessels and aircraft, and the transfer to a foreign-trade zone or a manufacturing bonded warehouse, class 6, of distilled spirits (including specially denatured spirits), beer, and wine, and in the case of distilled spirits and wine only, transfer to a customs bonded warehouse as provided for in 26 U.S.C

shall show the current date of execution and the effective date. (72 Stat. 1352, 1394; 26 U.S.C. 5175, 5551)

Stat. 1381, 1382, (26 U.S.C. 5370, 5371)) [T.D. ATF-88, 46 FR 39816, Aug. 5, 1981]

of this subpart. (26 U.S.C. 5062) [T.D. TTB-79, 74 FR 37406, July 28, 2009]

offered for sale, unless the person is exempt from those requirements under subpart D of this part. (26 U.S.C. 5121, 5122)

documents and other records for an additional period of not more than three years if it is determined that such additional retention is necessary. (26 U.S.C. 5123)

delineate the factory. The factory shall be accessible directly from a street, yard, common passageway, or other common means of entrance. (72 Stat. 1421; 26 U.S.C. 5712)

Except for removals in bond and transfers in bond, as authorized by law, the taxes imposed on tobacco products by section 5701, I.R.C., shall be determined at the time of removal of such products and paid on the basis of a return, in accordance with the provisions of this part. (72 Stat. 1417; 26 U.S.C. 5703)