2005 CFR Title 27, Volume 1

Title 27--Alcohol, Tobacco Products and Firearms CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 19--DISTILLED SPIRITS PLANTS
	19.1	General.
	19.2	Territorial extent.
	19.3	Related regulations.
	19.11	Meaning of terms.
	19.21	Tax.
	19.22	Attachment of tax.
	19.23	Lien.
	19.24	Persons liable for tax.
	19.25	Time for tax determination.
	19.26	Tax on wine.
	19.31	Production not accounted for.
	19.32	Assessment of tax on spirits, denatured spirits, or wines in bond which are lost, destroyed or removed without authorization.
	19.34	Computation of effective tax rate.
	19.35	Application of effective tax rate (Actual).
	19.36	Standard effective tax rate.
	19.37	Average effective tax rate.
	19.38	Inventory reserve account.
	19.41	Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond.
	19.42	Claims on spirits returned to bonded premises.
	19.43	Claims relating to spirits lost after tax determination.
	19.44	Execution of claims and supporting documents.
	19.45	Claims for credit of tax.
	19.46	Adjustments for credited tax.
	19.49	Liability for special tax.
	19.50	Rates of special tax.
	19.51	Special tax returns.
	19.52	Employer identification number.
	19.53	Issuance, distribution, and examination of special tax stamps.
	19.54	Changes in special tax stamps.
	19.57	Recovery and reuse of denatured spirits in manufacturing processes.
	19.58	Use of taxpaid distilled spirits to manufacture products unfit for beverage use.
	19.61	Form prescribed.
	19.62	Alternate methods or procedures.
	19.63	Pilot operations.
	19.65	Experimental distilled spirits plants.
	19.66	Application to establish experimental plants.
	19.67	Spirits produced in industrial processes.
	19.68	Other businesses.
	19.70	Exemptions to meet the requirements of National defense.
	19.71	Experimental or research operations by scientific institutions and colleges of learning.
	19.72	Other businesses.
	19.73	Emergency variations from requirements.
	19.74	Disaster exemptions.
	19.75	Assignment of officers and supervision of operations.
	19.76	Allowance of remission, abatement, credit or refund of tax.
	19.77	Installation of meters, tanks and other apparatus.
	19.78	Approval of qualifying documents.
	19.79	Discontinuance of storage facilities.
	19.81	Right of entry and examination.
	19.82	Detention of containers.
	19.83	Samples for the United States.
	19.84	Gauging and measuring equipment.
	19.86	Furnishing facilities and assistance.
	19.91	Gauging.
	19.92	When gauges are required.
	19.93	Quantity determination of spirits in bond.
	19.96	Securing of conveyances.
	19.97	Taxpaid spirits or wines on bonded premises.
	19.98	Conveyance of untaxpaid spirits or wines within a distilled spirits plant.
	19.99	Spirits in customs custody.
	19.100	Execution under penalties of perjury.
	19.131	Restrictions as to locations.
	19.132	Continuity of premises.
	19.133	Use of distilled spirits plant premises.
	19.134	Bonded warehouses not on premises qualified for production of spirits.
	19.151	General requirements for registration.
	19.152	Data for application for registration.
	19.153	Statement of physical security.
	19.154	Notice of registration.
	19.155	Maintenance of registration file.
	19.156	Powers of attorney.
	19.157	Operating permits.
	19.158	Data for application for operating permits.
	19.159	Issuance of operating permits.
	19.160	Duration of permits.
	19.161	Denial of permit.
	19.162	Correction of permits.
	19.163	Suspension or revocation.
	19.164	Rules of practice in permit proceedings.
	19.165	Trade names.
	19.166	Major equipment.
	19.167	Organizational documents.
	19.168	Description of plant.
	19.169	Registry of stills.
	19.170	Statement of production procedure.
	19.180	Application for amended registration.
	19.181	Automatic termination of permits.
	19.182	Change in name of proprietor.
	19.183	Change of trade name.
	19.184	Changes in stockholders.
	19.185	Changes in officers and directors.
	19.186	Change in proprietorship.
	19.187	Adoption of formulas.
	19.188	Partnerships.
	19.189	Change in location.
	19.190	Changes in premises.
	19.191	Change in operations.
	19.192	Change in production procedure.
	19.193	Changes in construction or use of buildings and equipment.
	19.201	Procedure for alternating proprietors.
	19.202	Alternate use of premises and equipment for customs purposes.
	19.203	Alternation of distilled spirits plant and bonded wine cellar premises.
	19.204	Alternation of distilled spirits plant and taxpaid wine bottling house premises.
	19.205	Alternate curtailment and extension of bonded premises for use as general premises.
	19.206	Curtailment and extension of plant premises for the manufacture of eligible flavors.
	19.207	Alternate use of distilled spirits plant and volatile fruit-flavor concentrate premises.
	19.211	Notice of permanent discontinuance.
	19.231	Filing of operations or unit bonds.
	19.232	Additional condition of operations bond.
	19.233	Corporate surety.
	19.234	Deposit of securities in lieu of corporate surety.
	19.235	Consents of surety.
	19.236	Filing and execution of powers of attorney.
	19.237	Disapproval of bonds or consents of surety.
	19.241	Operations bond--distilled spirits plant and adjacent bonded wine cellar.
	19.242	Area operations bond.
	19.243	Withdrawal bond.
	19.244	Unit bond.
	19.245	Bonds and penal sums of bonds.
	19.246	Strengthening bonds.
	19.247	General.
	19.248	New or superseding bond.
	19.249	Termination of bonds.
	19.250	Application of surety for relief from bond.
	19.251	Relief of surety from bond.
	19.252	Release of pledged securities.
	19.271	Construction of buildings
	19.272	Equipment.
	19.273	Tanks.
	19.274	Pipelines.
	19.275	Continuous distilling system.
	19.276	Package scales.
	19.277	Measuring devices and proofing instruments.
	19.278	Identification of structures, areas, apparatus, and equipment.
	19.279	Office facilities.
	19.280	Signs.
	19.281	Security.
	19.282	Breaking Government locks.
	19.311	Notice by proprietor.
	19.312	Receipt of materials.
	19.313	Use of materials in production of spirits.
	19.314	Removal of fermenting material.
	19.315	Removal or destruction of distilling material.
	19.316	Distillation.
	19.317	Treatment during production.
	19.318	Addition of caramel to rum or brandy and addition of oak chips to spirits.
	19.319	Production gauge.
	19.320	Identification of spirits.
	19.321	Entry.
	19.322	Distillates containing extraneous substances.
	19.324	Statement of production procedure or Form 5110.38.
	19.326	Spirits content of chemicals produced.
	19.327	Disposition of chemicals.
	19.328	Wash water.
	19.329	Production inventories.
	19.331	General.
	19.332	Receipts for redistillation.
	19.333	Redistillation.
	19.341	General.
	19.342	Receipt and storage of bulk spirits and wines.
	19.343	Addition of oak chips to spirits and addition of caramel to brandy and rum.
	19.344	Filling of packages from tanks.
	19.345	Change of packages.
	19.346	Mingling or blending of spirits for further storage.
	19.347	Packages dumped for mingling.
	19.348	Determining age of mingled spirits.
	19.349	Mingled spirits or wines held in tanks.
	19.353	Storage inventories.
	19.371	General.
	19.372	Receipt of spirits, wines and alcoholic flavoring materials for processing.
	19.373	Use of spirits, wines and alcoholic flavoring materials.
	19.374	Manufacture of nonbeverage products, intermediate products, or eligible flavors.
	19.376	Determining obscuration.
	19.378	Formula requirements.
	19.381	Removals from processing.
	19.382	Bottling tanks.
	19.383	Bottling tank gauge.
	19.384	Preparation of bottling or packaging record.
	19.385	Labels to agree with contents of tanks and containers.
	19.386	Alcohol content and fill.
	19.387	Completion of bottling.
	19.388	Cases.
	19.389	Remnants.
	19.390	Filling packages.
	19.391	Removals by bulk conveyances or pipelines.
	19.392	Rebottling.
	19.393	Reclosing and relabeling.
	19.394	Bottled-in-bond spirits.
	19.395	Labels for export spirits.
	19.396	Spirits removed for shipment to Puerto Rico.
	19.397	Spirits not originally intended for export.
	19.398	Alcohol.
	19.400	Daily summary record of spirits bottled or packaged.
	19.401	Inventories of wines and bulk spirits (except in packages) in processing account.
	19.402	Inventories of bottled and packaged spirits.
	19.451	General.
	19.452	Formulas.
	19.453	Testing of denaturants.
	19.454	Gauge for denaturation.
	19.455	Dissolving of denaturants.
	19.456	Adding denaturants.
	19.457	Neutralizing denatured spirits.
	19.458	Restoration and redenaturation of recovered denatured spirits and recovered articles.
	19.459	Mixing of denatured spirits.
	19.460	Conversion of denatured alcohol formulas.
	19.461	Receipt and storage of denatured spirits.
	19.462	Filling of containers from tanks.
	19.463	Containers for denatured spirits.
	19.464	Denatured spirits inventories.
	19.471	Manufacture of articles.
	19.481	General.
	19.482	Age and fill date.
	19.483	Recording gauge.
	19.484	Marks on containers of imported spirits.
	19.485	Marks on containers of Puerto Rican and Virgin Islands spirits.
	19.486	Additional tax on nonbeverage spirits.
	19.487	Abatement, remission, credit or refund.
	19.501	Authority to withdraw.
	19.502	Withdrawal of spirits on production or filling gauge.
	19.503	Determination of tare.
	19.505	Authorized transfers.
	19.506	Application to receive spirits in bond.
	19.507	Termination of application.
	19.508	Consignor premises.
	19.509	Reconsignment.
	19.510	Consignee premises.
	19.515	Determination and payment of tax.
	19.516	Bond account.
	19.517	Gauge for tax determination.
	19.518	Imported spirits.
	19.519	Methods of tax payment.
	19.520	Employer identification number.
	19.521	Application for employer identification number.
	19.522	Taxes to be collected by returns.
	19.523	Time for filing returns.
	19.524	Payment of tax by electronic fund transfer.
	19.525	Manner of filing returns.
	19.526	Removal of spirits on tax determination.
	19.531	Authorized withdrawals without payment of tax.
	19.532	Withdrawals of spirits for use in wine production.
	19.533	Withdrawal of spirits without payment of tax for experimental or research use.
	19.534	Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products.
	19.536	Authorized withdrawals free of tax.
	19.537	Withdrawal of spirits free of tax.
	19.538	Withdrawal of spirits by the United States.
	19.539	Disposition of excess spirits.
	19.540	Removal of denatured spirits and articles.
	19.541	Reconsignment.
	19.561	Losses in general.
	19.562	Determination of losses in bond.
	19.563	Loss of spirits from packages.
	19.564	Losses after tax determination.
	19.565	Shortages of bottled distilled spirits.
	19.581	Authorized containers.
	19.582	Spirits for nonindustrial use.
	19.583	Spirits for industrial use.
	19.584	Packages.
	19.585	Bulk conveyances.
	19.586	Tanks.
	19.587	Pipelines.
	19.588	Construction of bulk conveyances.
	19.589	Restrictions on disposition of bulk spirits.
	19.592	General.
	19.593	Package identification numbers in production and storage.
	19.594	Numbering of packages and cases in processing.
	19.595	Specifications for marks.
	19.596	Marks on packages of spirits filled on bonded premises.
	19.597	Kind of spirits.
	19.599	Change of packages in storage.
	19.601	Marks on containers of specially denatured spirits.
	19.602	Marks on containers of completely denatured alcohol.
	19.604	Caution label.
	19.605	Additional marks on portable containers.
	19.606	Marks on bulk conveyances.
	19.607	Marks on cases.
	19.608	Cases of industrial alcohol.
	19.610	Obliteration of marks.
	19.611	Relabeling and reclosing off bonded premises.
	19.612	Authorized abbreviations to identify marks.
	19.631	Scope of subpart.
	19.632	Bottles authorized.
	19.633	Distinctive liquor bottles.
	19.634	Receipt and storage of liquor bottles.
	19.635	Bottles to be used for display purposes.
	19.636	Bottles for testing purposes.
	19.637	Bottles not consitituting approved containers.
	19.638	Disposition of stocks of liquor bottles.
	19.639	Use and resale of liquor bottles.
	19.641	Certificate of label approval or exemption.
	19.642	Statements required on labels under an exemption from label approval.
	19.643	Brand name, kind, alcohol content, and State of distillation.
	19.644	Net contents.
	19.645	Name and address of bottler.
	19.646	Age of whisky containing no neutral spirits.
	19.647	Age of whisky containing neutral spirits.
	19.648	Age of brandy.
	19.649	Presence of neutral spirits and coloring, flavoring, and blending materials.
	19.650	Country of origin.
	19.661	General.
	19.662	Affixing closures.
	19.663	Reclosing.
	19.681	Return of taxpaid spirits to bonded premises.
	19.682	Receipt and gauge of returned taxpaid spirits.
	19.683	Return of recovered denatured spirits and recovered articles.
	19.684	Articles and spirits residues received for redistillation.
	19.685	Return of recovered tax-free spirits, and spirits and denatured spirits withdrawn free of tax.
	19.686	Return of spirits withdrawn without payment of tax.
	19.687	Return of spirits withdrawn for export with benefit of drawback.
	19.688	Abandoned spirits.
	19.691	Voluntary destruction.
	19.701	Spirits withdrawn from bonded premises.
	19.702	Samples used on bonded premises.
	19.703	Taxpayment of samples.
	19.704	Labels.
	19.721	Records.
	19.722	Conversion between metric and U.S. units.
	19.723	Maintenance and preservation of records.
	19.724	Modified forms.
	19.725	Photographic copies of records.
	19.726	Authorized abbreviations to identify spirits.
	19.731	General.
	19.732	Details of daily records.
	19.736	Daily production records.
	19.740	Daily storage records.
	19.741	Package summary records.
	19.742	Tank record of wine or spirits of less than 190 degrees of proof.
	19.743	Tank summary record for spirits of 190 degrees or more of proof.
	19.746	Processing.
	19.747	Records of manufacturing.
	19.748	Dump/batch records.
	19.749	Bottling and packaging record.
	19.750	Records of alcohol content and fill tests.
	19.751	Records of finished products.
	19.752	Denaturation records.
	19.753	Record of article manufacture.
	19.761	Record of tax determination.
	19.762	Daily summary record of tax determinations.
	19.763	Record of average effective tax rates.
	19.764	Inventory reserve records.
	19.765	Standard effective tax rates.
	19.766	Record of samples.
	19.767	Record of destruction.
	19.768	Gauge record.
	19.769	Package gauge record.
	19.770	Transfer record.
	19.773	Daily record of wholesale liquor dealer and taxpaid storeroom operations.
	19.774	Record of inventories.
	19.775	Record of securing devices.
	19.776	Record of scale tests.
	19.778	Removal on or after January 1, 1987 of Puerto Rican and Virgin Islands spirits, and rum imported from all other areas.
	19.779	Record of shipment of spirits and specially denatured spirits withdrawn free of tax.
	19.780	Record of distilled spirits shipped to manufacturers of nonbeverage products.
	19.791	Submission of transaction forms.
	19.792	Reports.
	19.821	Production of vinegar by the vaporizing process.
	19.822	Application.
	19.823	Changes after original qualification.
	19.824	Notice of permanent discontinuance of business.
	19.825	Construction and equipment.
	19.826	Authorized operations.
	19.827	Conduct of operations.
	19.828	Removals from the premises.
	19.829	Daily records.
	19.830	Application of distilled spirits tax.
	19.901	Scope of subpart.
	19.902	Waiver for alcohol fuel plants.
	19.903	Alternate methods or procedures.
	19.904	Emergency variations from requirements.
	19.905	Taxes.
	19.906	Special (occupational) tax.
	19.907	Meaning of terms.
	19.910	Application for permit required.
	19.911	Criteria for issuance of permit.
	19.912	Small plants.
	19.913	Action on applications to establish small plants.
	19.914	Medium plants.
	19.915	Large plants.
	19.916	Organizational documents.
	19.917	Powers of attorney.
	19.918	Information already on file and supplemental information.
	19.919	Changes affecting applications and permits.
	19.920	Automatic termination of permits.
	19.921	Change in type of alcohol fuel plant.
	19.922	Change in name of proprietor.
	19.923	Changes in officers, directors, or principal persons.
	19.924	Change in proprietorship.
	19.925	Continuing partnerships.
	19.926	Change in location.
	19.930	Alternating proprietorship.
	19.945	Notice of permanent discontinuance.
	19.950	Suspension or revocation.
	19.955	Bonds.
	19.956	Amount of bond.
	19.957	Instructions to compute bond penal sum.
	19.958	Conditions of bond.
	19.959	Additional provisions with respect to bonds.
	19.965	Construction and equipment.
	19.966	Security.
	19.967	Additional security.
	19.970	Supervision of operations.
	19.980	Gauging.
	19.981	Inventories.
	19.982	Records.
	19.983	Spirits rendered unfit for beverage use in the production process.
	19.984	Record of spirits received.
	19.985	Record of spirits rendered unfit for beverage use.
	19.986	Record of dispositions.
	19.987	Maintenance and retention of records.
	19.988	Reports.
	19.990	Redistillation of spirits or fuel alcohol received on the plant premises.
	19.995	Use on premises.
	19.996	Withdrawal of spirits.
	19.997	Withdrawal of fuel alcohol.
	19.998	Transfer in bond of spirits.
	19.999	Consignor premises.
	19.1000	Reconsignment in transit.
	19.1001	Consignee premises.
	19.1002	Prohibited uses, transfers, and withdrawals.
	19.1005	Authorized materials.
	19.1006	Other materials.
	19.1007	Samples.
	19.1008	Marks.
	19.1010	OMB control numbers assigned pursuant to the Paperwork Reduction Act.