26 U.S.C. 5111, 5112, 5113, and 5114). (b) Manufacturer does not claim domestic drawback—(1) Submission of statement. If no claim has been or will be filed with TTB for domestic drawback on medicinal preparations or flavoring extracts, the manufacturer must submit a statement setting forth that fact to the Director

figures of not less than one-quarter inch height. (d) Qualifying statements. Words or phrases qualifying statements of net contents are prohibited. (Sec. 5, 49 Stat. 981, as amended (27 U.S.C. 205);

(Sec. 201, Pub. L. 85-859, 72 Stat. 1372, as amended (26 U.S.C. 5273))

(a) Each manufacturer intending to recover distilled spirits under the provisions of this part shall first notify the appropriate TTB officer. Any apparatus used to separate alcohol is subject to the registration requirements of 26 U.S.C. 5179 and subpart C of part 29 of this chapter. Recovery operations may only be conducted on the premises where the recovered spirits

application on TTB F 5110.41 if administrative difficulties occur as a result of the letterhead notice. (26 U.S.C. 5171, 5172)

signature for each operating corporation appearing on the bond. (26 U.S.C. 5173)

26 U.S.C. 5061, 6311)

section. (26 U.S.C. 5201)

§19.617. (26 U.S.C. 5008, 5370)

(26 U.S.C. 5008, 5370)

(26 U.S.C. 5206, 5212, 5213, 5214)

operations; (11) Transfer to processing operations; and (12) Research, development, or testing. (26 U.S.C. 5207)

, packaged, or otherwise disposed of in bulk; (l) Losses or gains of the distilled spirits product; and (m) If labeled as bottled in bond, a statement to that effect. (26 U.S.C. 5207) [T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, as amended by T.D. TTB-92a

) Withdrawn for research, development or testing (including government samples); (8) Voluntarily destroyed; (9) Dumped for further processing; (10) Recorded losses or shortages of finished product; and (11) Disposed of as samples of the finished product. (

specified in §27.138 of this chapter. (26 U.S.C. 5207)

(26 U.S.C. 5181, 5212)

. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C. 5206))

of products no longer authorized for a particular formula may continue that use. Pursuant to written application and subject to the provisions of 26 U.S.C. Chapter 51, part 20 of this chapter, and this part, the appropriate TTB officer, may authorize the use of any formula of specially denatured alcohol or specially denatured rum for uses not specifically authorized in this part. The code number

Regulations related to this part are listed below: 26 CFR Part 301—Procedure and Administration. 27 CFR Part 1—Basic Permit Requirements Under the Federal Alcohol Administration Act. 27 CFR Part 2—Nonindustrial Use of Distilled Spirits and Wine. 27 CFR Part 4—Labeling and Advertising of Wine.

26 U.S.C. 5044, 5361, 5371)) (Approved by the Office of Management and Budget under control number 1513-0030) [T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 64 FR 13683, Mar. 22, 1999; T.D. TTB-130, 80 FR 55248, Sept. 15, 2015]

TTB officers. (Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended, 1381, as amended (26 U.S.C. 5362, 5367, 7510)) (Approved by the Office of Management and Budget under control numbers 1512-0216 and 1512-0298) [T.D. ATF-299, 55 FR 24989, June 19, 1990, as

(c) The fill tests and alcohol tests required by §24.255 for each lot of wine bottled or packed, or for each bottling or packing line operated each day, showing the date, type of test, item tested and the test results. (d) If a tax credit under 26 U.S.C. 5041(c) may

which tax has not been paid or determined may be stored in any suitable location in the brewery. (Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (26 U.S.C. 5411)) [T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-268, 53 FR 8628, Mar. 16, 1988; T.D. TTB-25, 70 FR 19883, Apr. 15, 2005; T.D

§25.285. (Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended (26 U.S.C. 5051)) [T.D. ATF-224, 51 FR 7673, Mar. 5, 1987, as amended by T.D. ATF-251, 52 FR 19313, May 22, 1987; T.D. TTB-41, 71 FR 5604, Feb. 2, 2006]

the availability of this material at NARA, call 202-741-6030, or go to: http://www.archives.gov/federal__register/code__of__federal__regulations/ibr__locations.html. This publication is available from the American Society of Brewing Chemists, 40 Pilot Knob Road, St. Paul, Minnesota 55121. (Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (

this section. (Sec. 4, Pub. L. 91-673, 84 Stat. 2057, as amended (26 U.S.C. 5417))

make claims for refund or relief of tax, or adjustments on the tax return, based upon the lower rate of tax. However, a brewer may make adjustments or claims for refund or relief of tax based on the higher rate of tax if the brewer can establish to the satisfaction of the appropriate TTB officer that the tax was paid or determined at the higher rate of tax. (Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (

26 U.S.C. 5062, 5214) [T.D. TTB-146, 82 FR 1136, Jan. 4, 2017]

(48 Stat. 999, as amended (19 U.S.C. 81c); Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended, 1362, as amended, 1380, as amended (26 U.S.C. 5062, 5214, 5362)) [T.D. ATF-198, 50 FR 8563, Mar. 1, 1985, as amended by T.D. TTB-8, 69 FR

of the accounting system and must consist of consignors' invoices (or, if those invoices are not available on the day the shipment is received, memorandum receiving records prepared on the day of receipt of the distilled spirits, including records of inventory for recorded gains) and credit memorandums covering distilled spirits returned to the dealer. (26