(26 U.S.C. 5504)

19.263). (26 U.S.C. 5001, 5181)

(26 U.S.C. 5181, 5207)

section. (26 U.S.C. 5181)

the portion bearing the marks will remain securely attached to the encased container until all the spirits have been removed. A statement reading “Do not remove inner container until emptied,” or of similar meaning, shall be placed on the portion of the case bearing the marks. (Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C. 5206))

amended (26 U.S.C. 5001, 5214))

appropriate TTB officer requires immediate amendment. (Sec. 201, Pub. L. 85-859, 72 Stat. 1379, as amended (26 U.S.C. 5356)) (Approved by the Office of Management and Budget under control number 1512-0058) [T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by

§24.81. (Sec. 201, Pub. L. 85-859, 72 Stat. 1387, as amended (26 U.S.C. 5388)) (Approved by the Office of Management and Budget under control number 1512-0059) [T.D. ATF-299, 55 FR 24989, June 19, 1990

Sale or Consumption as Beverage Wine.” Spanish type blending sherry is not standard wine and may not be blended with standard wine except pursuant to an approved formula or in the further production of this type of wine. (Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended, 1381, as amended, 1387, as amended (26 U.S.C. 5361, 5388))

fully the circumstances and apparent cause of any loss. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended, 1382, as amended (26 U.S.C. 5366, 5367, 5368, 5373)) (Approved by the Office of Management and Budget under control numbers 1512-0292 and 1512-0298)

determined by the inventory. (Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended (26 U.S.C. 5008, 5373)) (Approved by the Office of Management and Budget under control number 1512-0292) [T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 64 FR

Operations, as wine, but a separate record will be maintained. (Sec. 201, Pub. L. 85-859, 72 Stat. 1383, as amended (26 U.S.C. 5382)) (Approved by the Office of Management and Budget under control numbers 1512-0216 and 1512-0298) [T.D. ATF-299, 55 FR 24989, June

finishing of wine are listed in §§24.246 and 24.248 of this subpart. (Sec. 201, Pub. L. 85-859, 72 Stat. 1378, as amended, 1379, as amended, 1383, as amended, 1395, as amended (26 U.S.C. 5352, 5357, 5382, 5552))

pipeline), the proprietor shall retain one copy of the transfer record for the files and forward the original to the consignee (by the close of the next business day). (Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended (26 U.S.C. 5362) (Approved by the Office of Management and Budget under control number 1512

19 U.S.C. 1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 81c); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5053)) [T.D. ATF-224, 51 FR 7673

the excise tax return. A brewer may make an adjustment (without interest) to the excise tax return, Form 5000.24, covering the tax paid on beer produced in the United States and destroyed in accordance with this subpart. Procedures for making adjustments to tax returns are contained in subpart T of this part. (Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (

, 72 Stat. 1390, as amended (26 U.S.C. 5415))

gallon. Fractions of less than one-tenth gallon shall be converted to the nearest one-tenth gallon, and five-hundredths gallon shall be converted to the next full one-tenth gallon. All wines containing more than 24 percent of alcohol by volume shall be classed as distilled spirits and shall be taxed accordingly. (72 Stat. 1331, as amended; 26 U.S.C. 5041

required by U.S. Customs and Border Protection to be filed with the customs entry. If the agency is not filing electronically, rather than file the TTB-issued permit number, the agency must make a copy of the permit available to the customs officer upon request. (Sec. 201, Pub. L. 85-859, 72 Stat. 1375, as amended (26 U.S.C. 5313))

§28.122, shall be forwarded to the airline company at the airport. (72 Stat. 1380; 26 U.S.C. 5362) [25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-62, 44 FR 71724, Dec. 11, 1979; T.D

26 U.S.C. 5053))

copy of TTB Form 5110.30 and considered a part of the claim. (Approved by the Office of Management and Budget under control number 1512-0250 and 1512-0199) (Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062)) [T.D. ATF-198, 50 FR 8561, Mar

19 U.S.C. 1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 81c); sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26 U.S.C. 5055)) [T.D. ATF-82, 46 FR 21159, Apr. 9, 1981

Beer. Beer intended for use on aircraft shall be consigned to the district director of customs at the port of lading. (48 Stat. 999, as amended, 72 Stat. 1362, 1380; 19 U.S.C. 1309, 26 U.S.C. 5214, 5362)

, or the employees or agents of any of them, the tax on the distilled spirits diverted or lost by theft will be assessed, or liability asserted against the bond covering the shipment, as the case may be. (68A Stat. 867, 72 Stat. 1323; 26 U.S.C. 7302, 5008) [25 FR 5734, June 23, 1960. Redesignated at 40 FR

the procedures set forth in part 24 of this chapter. No credit may be given for drawback of the tax on beer nor may one class of tax be credited to another. (72 Stat. 1336; 26 U.S.C. 5062) [25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-62, 44 FR 71726, Dec

amended (26 U.S.C. 5211))

§31.191, shall consist of all purchase invoices or bills covering wines and beer received or, at the option of the dealer, a book record containing all of the required information. Wholesale dealers are not required to prepare or submit reports to the appropriate TTB officer of transactions relating to wines and beer. (26 U.S.C. 5121)

examine such products shall be liable to the penalties prescribed by law for the offense. (68A Stat. 872, 903; 26 U.S.C. 7342, 7606) [T.D. 6871, 31 FR 33, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975; T.D. ATF-232, 51 FR 28080, Aug. 5, 1986; T.D. ATF-243, 52 FR 43194, Dec. 1, 1986; T.D. TTB-91, 76

identity of such person. When there is any change in the authority furnished under §40.63 for officers to act in behalf of the corporation the manufacturer shall immediately so notify the appropriate TTB officer in writing. (72 Stat. 1421; 26 U.S.C. 5712)