1. CHAPTER I ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
2. SUBCHAPTER A ALCOHOL
3. PART 1 BASIC PERMIT REQUIREMENTS UNDER THE FEDERAL ALCOHOL ADMINISTRATION ACT, NONINDUSTRIAL USE OF DISTILLED SPIRITS AND WINE, BULK SALES AND BOTTLING OF DISTILLED SPIRITS
4. Subpart A Scope
5. § 1.1 General.
6. § 1.2 Territorial extent.
7. § 1.3 Forms prescribed.
8. § 1.4 Delegations of the Administrator.
9. Subpart B Definitions
10. § 1.10 Meaning of terms.
11. Subpart C Basic Permits
12. 13 When Required
13. § 1.20 Importers.
14. § 1.21 Domestic producers, rectifiers, blenders, and warehousemen.
15. § 1.22 Wholesalers.
16. § 1.23 State agencies.
17. 14 Persons Entitled to Basic Permits
18. § 1.24 Qualifications of applicants.
19. 15 Applications for Permits
20. § 1.25 General.
21. § 1.26 Incomplete or incorrectly executed applications.
22. § 1.27 Change in ownership, management, or control of the applicant.
23. § 1.29 Individual plant or premises.
24. § 1.30 Power of attorney; Form 5000.8 (1534).
25. § 1.31 Denial of permit applications.
26. 16 Authorization
27. § 1.35 Authority to issue, amend, deny, suspend, revoke, or annul basic permits.
28. 17 Amendment and Duration of Basic Permits
29. § 1.40 Change of name.
30. § 1.41 Change of address.
31. § 1.42 Change in ownership, management, or control of business.
32. § 1.43 Duration of permits.
33. § 1.44 Automatic termination of permits.
34. 18 Revocation, Suspension, or Annulment of Basic Permits
35. § 1.50 Revocation or suspension.
36. § 1.51 Annulment.
37. § 1.52 Disposition of stocks of alcoholic beverages upon revocation, annulment, or automatic termination of basic permit.
38. 19 Miscellaneous
39. § 1.55 Recalling permits for correction.
40. § 1.56 Oaths and affirmations.
41. § 1.57 Procedure.
42. § 1.58 Filing of permits.
43. § 1.59 Public information as to applications acted upon.
44. Subpart D Nonindustrial Use of Distilled Spirits and Wine
45. 20 Uses Regarded as Industrial
46. § 1.60 Use of distilled spirits.
47. § 1.61 Use of wine.
48. § 1.62 Use of distilled spirits or wine for experimental purposes and in manufacture of nonbeverage products.
49. 21 Uses Classed as Nonindustrial
50. § 1.70 General.
51. § 1.71 Distilled spirits in containers of a capacity of one gallon or less.
52. Subpart E Bulk Sales and Bottling of Distilled Spirits
53. 22 Bulk Sales and Bottling
54. § 1.80 Sales of distilled spirits in bulk.
55. § 1.81 Importation of distilled spirits in bulk.
56. § 1.82 Acquiring or receiving distilled spirits in bulk for redistillation, processing, rectification, warehousing, or warehousing and bottling.
57. § 1.83 Acquiring or receiving distilled spirits in bulk for addition to wine.
58. § 1.84 Acquisition of distilled spirits in bulk by Government agencies.
59. 23 Warehouse Receipts
60. § 1.90 Distilled spirits in bulk.
61. § 1.91 Bottled distilled spirits.
62. 24 Sales of Distilled Spirits for Industrial Use
63. § 1.95 General.
64. PART 4 LABELING AND ADVERTISING OF WINE
65. Subpart A Scope
66. § 4.1 General.
67. § 4.2 Territorial extent.
68. § 4.3 Forms prescribed.
69. § 4.4 Delegations of the Administrator.
70. § 4.5 Related regulations.
71. § 4.6 Wines covered by this part.
72. § 4.7 Products produced as wine that are not covered by this part.
73. Subpart B Definitions
74. § 4.10 Meaning of terms.
75. Subpart C Standards of Identity for Wine
76. § 4.20 Application of standards.
77. § 4.21 The standards of identity.
78. § 4.22 Blends, cellar treatment, alteration of class or type.
79. § 4.23 Varietal (grape type) labeling.
80. § 4.24 Generic, semi-generic, and non-generic designations of geographic significance.
81. § 4.25 Appellations of origin.
82. § 4.26 Estate bottled.
83. § 4.27 Vintage wine.
84. § 4.28 Type designations of varietal significance.
85. Subpart D Labeling Requirements for Wine
86. § 4.30 General.
87. § 4.32 Mandatory label information.
88. § 4.32a Voluntary disclosure of major food allergens.
89. § 4.32b Petitions for exemption from major food allergen labeling.
90. § 4.33 Brand names.
91. § 4.34 Class and type.
92. § 4.35 Name and address.
93. § 4.36 Alcoholic content.
94. § 4.37 Net contents.
95. § 4.38 General requirements.
96. § 4.38a Bottle cartons, booklets and leaflets.
97. § 4.39 Prohibited practices.
98. Subpart E Requirements for Withdrawal of Wine From Customs Custody
99. § 4.40 Label approval and release.
100. § 4.45 Certificates of origin, identity and proper cellar treatment.
101. Subpart F Requirements for Approval of Labels of Wine Domestically Bottled or Packed
102. § 4.50 Certificates of label approval.
103. § 4.51 Exhibiting certificates to Government officials.
104. § 4.52 Photoprints.
105. § 4.53 Retention of certificates.
106. § 4.54 Personalized labels.
107. Subpart G Advertising of Wine
108. § 4.60 Application.
109. § 4.61 Definitions.
110. § 4.62 Mandatory statements.
111. § 4.63 Legibility of mandatory information.
112. § 4.64 Prohibited practices.
113. § 4.65 Comparative advertising.
114. Subpart H Standards of Fill for Wine
115. § 4.70 Application.
116. § 4.71 Standard wine containers.
117. § 4.72 Metric standards of fill.
118. Subpart I General Provisions
119. § 4.80 Exports.
120. Subpart J American Grape Variety Names
121. § 4.91 List of approved names.
122. § 4.92 Alternative names permitted for temporary use.
123. § 4.93 Approval of grape variety names.
124. Subpart K Use of the Term “Organic”
125. § 4.101 Use of the term “organic.”
126. PART 5 LABELING AND ADVERTISING OF DISTILLED SPIRITS
127. § 5.0 Scope.
128. Subpart A General Provisions
129. § 5.1 Definitions.
130. § 5.2 Territorial extent.
131. § 5.3 General requirements and prohibitions under the FAA Act.
132. §§ 5.4-5.6 [Reserved]
133. § 5.7 Other TTB labeling regulations that apply to distilled spirits.
134. § 5.8 Distilled spirits for export.
135. § 5.9 [Reserved]
136. § 5.10 Other related regulations.
137. § 5.11 Forms.
138. § 5.12 Delegations of the Administrator.
139. Subpart B Certificates of Label Approval and Certificates of Exemption from Label Approval
140. § 5.21 Requirement for certificates of label approval (COLAs) for distilled spirits bottled in the United States.
141. § 5.22 Rules regarding certificates of label approval (COLAs) for distilled spirits bottled in the United States.
142. § 5.23 Application for exemption from label approval for distilled spirits bottled in the United States.
143. § 5.24 Certificates of label approval (COLAs) for distilled spirits imported in containers.
144. § 5.25 Rules regarding certificates of label approval (COLAs) for distilled spirits imported in containers.
145. § 5.27 Presenting certificates of label approval (COLAs) to Government officials.
146. § 5.28 Formulas, samples, and documentation.
147. § 5.29 Personalized labels.
148. § 5.30 Certificates of age and origin for imported spirits.
149. Subpart C Alteration of Labels, Relabeling, and Adding Information to Containers
150. § 5.41 Alteration of labels.
151. § 5.42 Authorized relabeling activities by distillers and importers.
152. § 5.43 Relabeling activities that require separate written authorization from TTB.
153. § 5.44 Adding a label or other information to a container that identifies the wholesaler, retailer, or consumer.
154. Subpart D Label Standards
155. § 5.51 Requirement for firmly affixed labels.
156. § 5.52 Legibility and other requirements for mandatory information on labels.
157. § 5.53 Minimum type size of mandatory information.
158. § 5.54 Visibility of mandatory information.
159. § 5.55 Language requirements.
160. § 5.56 Additional information.
161. Subpart E Mandatory Label Information
162. § 5.61 What constitutes a label for purposes of mandatory information.
163. § 5.62 Packaging (cartons, coverings, and cases).
164. § 5.63 Mandatory label information.
165. § 5.64 Brand name.
166. § 5.65 Alcohol content.
167. § 5.66 Name and address for domestically bottled distilled spirits that were wholly made in the United States.
168. § 5.67 Name and address for domestically bottled distilled spirits that were bottled after importation.
169. § 5.68 Name and address for distilled spirits that were imported in a container.
170. § 5.69 Country of origin.
171. § 5.70 Net contents.
172. § 5.71 Neutral spirits and name of commodity.
173. § 5.72 Coloring materials.
174. § 5.73 Treatment of whisky or brandy with wood.
175. § 5.74 Statements of age, storage, and percentage.
176. Subpart F Restricted Labeling Statements.
177. § 5.81 General.
178. § 5.82 Voluntary disclosure of major food allergens.
179. § 5.83 Petitions for exemption from major food allergen labeling.
180. § 5.84 Use of the term “organic.”
181. § 5.85 [Reserved]
182. § 5.86 [Reserved]
183. § 5.87 “Barrel Proof” and similar terms.
184. § 5.88 Bottled in bond.
185. § 5.89 Multiple distillation claims.
186. § 5.90 Terms related to Scotland.
187. § 5.91 Use of the term “pure.”
188. Subpart G Prohibited Labeling Practices
189. § 5.101 General.
190. § 5.102 False or untrue statements.
191. § 5.103 Obscene or indecent depictions.
192. Subpart H Labeling Practices That Are Prohibited If They Are Misleading
193. § 5.121 General.
194. § 5.122 Misleading statements or representations.
195. § 5.123 Guarantees.
196. § 5.124 Disparaging statements.
197. § 5.125 Tests or analyses.
198. § 5.126 Depictions of government symbols.
199. §§ 5.127-5.128 [Reserved]
200. § 5.129 Health-related statements.
201. § 5.130 Appearance of endorsement.
202. Subpart I Standards of Identity for Distilled Spirits
203. § 5.141 The standards of identity in general.
204. § 5.142 Neutral spirits or alcohol.
205. § 5.143 Whisky.
206. § 5.144 Gin.
207. § 5.145 Brandy.
208. § 5.146 Blended applejack.
209. § 5.147 Rum.
210. § 5.148 Agave spirits.
211. § 5.149 [Reserved]
212. § 5.150 Cordials and liqueurs.
213. § 5.151 Flavored spirits.
214. § 5.152 Imitations.
215. § 5.153 [Reserved]
216. § 5.154 Rules for geographical designations.
217. § 5.155 Alteration of class and type.
218. § 5.156 Distilled spirits specialty products.
219. §§ 5.157-5.165 [Reserved]
220. § 5.166 Statements of composition.
221. Subpart J Formulas
222. § 5.191 Application.
223. § 5.192 Formula requirements.
224. § 5.193 Operations requiring formulas.
225. § 5.194 Adoption of predecessor's formulas.
226. Subpart K Standards of Fill and Authorized Container Sizes.
227. § 5.201 General.
228. § 5.202 Standard liquor containers.
229. § 5.203 Standards of fill (container sizes).
230. § 5.204 [Reserved]
231. § 5.205 Distinctive liquor bottle approval.
232. L Subpart L [Reserved]
233. § 5.211 [Reserved]
234. § 5.212 [Reserved]
235. Subpart M Penalties and Compromise of Liability
236. § 5.221 Criminal penalties.
237. § 5.222 Conditions of basic permit.
238. § 5.223 Compromise.
239. Subpart N Advertising of Distilled Spirits
240. § 5.231 Application.
241. § 5.232 Definition.
242. § 5.233 Mandatory statements.
243. § 5.234 Legibility of mandatory information.
244. § 5.235 Prohibited practices.
245. § 5.236 Comparative advertising.
246. Subpart O Paperwork Reduction Act
247. § 5.241 OMB control numbers assigned under the Paperwork Reduction Act.
248. PART 6 “TIED-HOUSE”
249. Subpart A Scope of Regulations
250. § 6.1 General.
251. § 6.2 Territorial extent.
252. § 6.3 Application.
253. § 6.4 Jurisdictional limits.
254. § 6.5 Delegations of the Administrator.
255. § 6.6 Administrative provisions.
256. Subpart B Definitions
257. § 6.11 Meaning of terms.
258. Subpart C Unlawful Inducements
259. 33 General
260. § 6.21 Application.
261. 34 Interest in Retail License
262. § 6.25 General.
263. § 6.26 Indirect interest.
264. § 6.27 Proprietary interest.
265. 35 Interest in Retail Property
266. § 6.31 General.
267. § 6.32 Indirect interest.
268. § 6.33 Proprietary interest.
269. § 6.34 Mortgages.
270. § 6.35 Renting display space.
271. 36 Furnishing Things of Value
272. § 6.41 General.
273. § 6.42 Indirect inducement through third party arrangements.
274. § 6.43 Sale of equipment.
275. § 6.44 Free warehousing.
276. § 6.45 Assistance in acquiring license.
277. §§ 6.46-6.47 [Reserved]
278. 37 Paying for Advertising, Display or Distribution Service
279. § 6.51 General.
280. § 6.52 Cooperative advertising.
281. § 6.53 Advertising in ballparks, racetracks, and stadiums.
282. § 6.54 Advertising in retailer publications.
283. § 6.55 Display service.
284. § 6.56 Renting display space.
285. 38 Guaranteeing Loans
286. § 6.61 Guaranteeing loans.
287. 39 Extension of Credit
288. § 6.65 General.
289. § 6.66 Calculation of period.
290. § 6.67 Sales to retailer whose account is in arrears.
291. 40 Quota Sales
292. § 6.71 Quota sales.
293. § 6.72 “Tie-in” sales.
294. Subpart D Exceptions
295. § 6.81 General.
296. § 6.82 [Reserved]
297. § 6.83 Product displays.
298. § 6.84 Point of sale advertising materials and consumer advertising specialties.
299. § 6.85 Temporary retailers.
300. §§ 6.86-6.87 [Reserved]
301. § 6.88 Equipment and supplies.
302. §§ 6.89-6.90 [Reserved]
303. § 6.91 Samples.
304. § 6.92 Newspaper cuts.
305. § 6.93 Combination packaging.
306. § 6.94 Educational seminars.
307. § 6.95 Consumer tasting or sampling at retail establishments.
308. § 6.96 Consumer promotions.
309. § 6.97 [Reserved]
310. § 6.98 Advertising service.
311. § 6.99 Stocking, rotation, and pricing service.
312. § 6.100 Participation in retailer association activities.
313. § 6.101 Merchandise.
314. § 6.102 Outside signs.
315. Subpart E Exclusion
316. § 6.151 Exclusion, in general.
317. § 6.152 Practices which put retailer independence at risk.
318. § 6.153 Criteria for determining retailer independence.
319. PART 7 LABELING AND ADVERTISING OF MALT BEVERAGES
320. § 7.0 Scope.
321. Subpart A General Provisions
322. § 7.1 Definitions.
323. § 7.2 Territorial extent.
324. § 7.3 General requirements and prohibitions under the FAA Act.
325. § 7.4 Jurisdictional limits of the FAA Act.
326. § 7.5 Ingredients and processes.
327. § 7.6 Brewery products not covered by this part.
328. § 7.7 Other TTB labeling regulations that apply to malt beverages.
329. § 7.8 Malt beverages for export.
330. § 7.9 [Reserved]
331. § 7.10 Other related regulations.
332. § 7.11 Forms.
333. § 7.12 Delegations of the Administrator.
334. Subpart B Certificates of Label Approval
335. § 7.21 Requirement for certificates of label approval (COLAs) for malt beverages bottled in the United States.
336. § 7.22 Rules regarding certificates of label approval (COLAs) for malt beverages bottled in the United States.
337. § 7.23 [Reserved]
338. § 7.24 Certificates of label approval (COLAs) for malt beverages imported in containers.
339. § 7.25 Rules regarding certificates of label approval (COLAs) for malt beverages imported in containers.
340. § 7.27 Presenting certificates of label approval (COLAs) to Government officials.
341. § 7.28 Formulas, samples, and documentation.
342. § 7.29 Personalized labels.
343. Subpart C Alteration of Labels, Relabeling, and Adding Information to Containers
344. § 7.41 Alteration of labels.
345. § 7.42 Authorized relabeling activities by brewers and importers.
346. § 7.43 Relabeling activities that require separate written authorization from TTB.
347. § 7.44 Adding a label or other information to a container that identifies the wholesaler, retailer, or consumer.
348. Subpart D Label Standards
349. § 7.51 Requirement for firmly affixed labels.
350. § 7.52 Legibility and other requirements for mandatory information on labels.
351. § 7.53 Type size of mandatory information and alcohol content statements.
352. § 7.54 Visibility of mandatory information.
353. § 7.55 Language requirements.
354. § 7.56 Additional information.
355. Subpart E Mandatory Label Information
356. § 7.61 What constitutes a label for purposes of mandatory information.
357. § 7.62 Packaging (cartons, coverings, and cases).
358. § 7.63 Mandatory label information.
359. § 7.64 Brand name.
360. § 7.65 Alcohol content.
361. § 7.66 Name and address for domestically bottled malt beverages that were wholly fermented in the United States.
362. § 7.67 Name and address for domestically bottled malt beverages that were bottled after importation.
363. § 7.68 Name and address for malt beverages that are imported in a container.
364. § 7.69 Country of origin.
365. § 7.70 Net contents.
366. Subpart F Restricted Labeling Statements
367. § 7.81 General.
368. 43 Food Allergen Labeling
369. § 7.82 Voluntary disclosure of major food allergens.
370. § 7.83 Petitions for exemption from major food allergen labeling.
371. 44 Production and Other Claims
372. § 7.84 Use of the term “organic.”
373. §§ 7.85-7.87 [Reserved]
374. Subpart G Prohibited Labeling Practices
375. § 7.101 General.
376. § 7.102 False or untrue statements.
377. § 7.103 Obscene or indecent depictions.
378. Subpart H Labeling Practices That Are Prohibited if They Are Misleading
379. § 7.121 General.
380. § 7.122 Misleading statements or representations.
381. § 7.123 Guarantees.
382. § 7.124 Disparaging statements.
383. § 7.125 Tests or analyses.
384. § 7.126 Depictions of government symbols.
385. § 7.127 [Reserved]
386. § 7.128 Claims related to distilled spirits.
387. § 7.129 Health-related statements.
388. § 7.130 Appearance of endorsement.
389. § 7.131 [Reserved]
390. § 7.132 [Reserved]
391. Subpart I Classes and Types of Malt Beverages
392. § 7.141 Class and type.
393. § 7.142 Class designations.
394. § 7.143 Class and type—special rules.
395. § 7.144 Malt beverages fermented or flavored with certain traditional ingredients.
396. § 7.145 Malt beverages containing less than 0.5 percent alcohol by volume.
397. § 7.146 Geographical names.
398. § 7.147 Statement of composition.
399. J Subparts J-L [Reserved]
400. Subpart M Penalties and Compromise of Liability
401. § 7.221 Criminal penalties.
402. § 7.222 Conditions of basic permit.
403. § 7.223 Compromise.
404. Subpart N Advertising of Malt Beverages
405. § 7.231 Application.
406. § 7.232 Definitions.
407. § 7.233 Mandatory statements.
408. § 7.234 Legibility of mandatory information.
409. § 7.235 Prohibited practices.
410. § 7.236 Comparative advertising.
411. Subpart O Paperwork Reduction Act
412. § 7.241 OMB control numbers assigned under the Paperwork Reduction Act.
413. PART 8 EXCLUSIVE OUTLETS
414. Subpart A Scope of Regulations
415. § 8.1 General.
416. § 8.2 Territorial extent.
417. § 8.3 Application.
418. § 8.4 Jurisdictional limits.
419. § 8.5 Delegations of the Administrator.
420. § 8.6 Administrative provisions.
421. Subpart B Definitions
422. § 8.11 Meaning of terms.
423. Subpart C Prohibited Practices
424. § 8.21 General.
425. § 8.22 Contracts to purchase distilled spirits, wine, or malt beverages.
426. § 8.23 Third party arrangements.
427. Subpart D Exclusion
428. § 8.51 Exclusion, in general.
429. § 8.52 Practices which result in exclusion.
430. § 8.53 Practice not resulting in exclusion.
431. § 8.54 Criteria for determining retailer independence.
432. PART 9 AMERICAN VITICULTURAL AREAS
433. § 9.0 Scope.
434. Subpart A General Provisions
435. § 9.1 Definitions.
436. § 9.2 Territorial extent.
437. § 9.3 Delegations of the Administrator.
438. Subpart B AVA Petitions
439. § 9.11 Submission of AVA petitions.
440. § 9.12 AVA petition requirements.
441. § 9.13 Initial processing of AVA petitions.
442. § 9.14 AVA rulemaking process.
443. Subpart C Approved American Viticultural Areas
444. § 9.21 General.
445. § 9.22 Augusta.
446. § 9.23 Napa Valley.
447. § 9.24 Chalone.
448. § 9.25 San Pasqual Valley.
449. § 9.26 Guenoc Valley.
450. § 9.27 Lime Kiln Valley.
451. § 9.28 Santa Maria Valley.
452. § 9.29 Sonoma Valley.
453. § 9.30 North Coast.
454. § 9.31 Santa Cruz Mountains.
455. § 9.32 Los Carneros.
456. § 9.33 Fennville.
457. § 9.34 Finger Lakes.
458. § 9.35 Edna Valley.
459. § 9.36 McDowell Valley.
460. § 9.37 California Shenandoah Valley.
461. § 9.38 Cienega Valley.
462. § 9.39 Paicines.
463. § 9.40 Leelanau Peninsula.
464. § 9.41 Lancaster Valley.
465. § 9.42 Cole Ranch.
466. § 9.43 Rocky Knob.
467. § 9.44 Solano County Green Valley.
468. § 9.45 Suisun Valley.
469. § 9.46 Livermore Valley.
470. § 9.47 Hudson River Region.
471. § 9.48 Monticello.
472. § 9.49 Central Delaware Valley.
473. § 9.50 Temecula Valley.
474. § 9.51 Isle St. George.
475. § 9.52 Chalk Hill.
476. § 9.53 Alexander Valley.
477. § 9.54 Santa Ynez Valley.
478. § 9.55 Bell Mountain.
479. § 9.56 San Lucas.
480. § 9.57 Green Valley of Russian River Valley.
481. § 9.58 Carmel Valley.
482. § 9.59 Arroyo Seco.
483. § 9.60 Shenandoah Valley.
484. § 9.61 El Dorado.
485. § 9.62 Loramie Creek.
486. § 9.63 Linganore.
487. § 9.64 Dry Creek Valley.
488. § 9.65 North Fork of Roanoke.
489. § 9.66 Russian River Valley.
490. § 9.67 Catoctin.
491. § 9.68 Merritt Island.
492. § 9.69 Yakima Valley.
493. § 9.70 Northern Sonoma.
494. § 9.71 Hermann.
495. § 9.72 Southeastern New England.
496. § 9.73 Martha's Vineyard.
497. § 9.74 Columbia Valley.
498. § 9.75 Central Coast.
499. § 9.76 Knights Valley.
500. § 9.77 Altus.
501. § 9.78 Ohio River Valley.
502. § 9.79 Lake Michigan Shore.
503. § 9.80 York Mountain.
504. § 9.81 Fiddletown.
505. § 9.82 Potter Valley.
506. § 9.83 Lake Erie.
507. § 9.84 Paso Robles.
508. § 9.85 Willow Creek.
509. § 9.86 Anderson Valley.
510. § 9.87 Grand River Valley.
511. § 9.88 Pacheco Pass.
512. § 9.89 Umpqua Valley.
513. § 9.90 Willamette Valley.
514. § 9.91 Walla Walla Valley.
515. § 9.92 Madera.
516. § 9.93 Mendocino.
517. § 9.94 Howell Mountain.
518. § 9.95 Clarksburg.
519. § 9.96 Mississippi Delta.
520. § 9.97 Sonoita.
521. § 9.98 Monterey.
522. § 9.99 Clear Lake.
523. § 9.100 Mesilla Valley.
524. § 9.101 The Hamptons, Long Island.
525. § 9.102 Sonoma Mountain.
526. § 9.103 Mimbres Valley.
527. § 9.104 South Coast.
528. § 9.105 Cumberland Valley.
529. § 9.106 North Yuba.
530. § 9.107 Lodi.
531. § 9.108 Ozark Mountain.
532. § 9.109 Northern Neck George Washington Birthplace.
533. § 9.110 San Benito.
534. § 9.111 Kanawha River Valley.
535. § 9.112 Arkansas Mountain.
536. § 9.113 North Fork of Long Island.
537. § 9.114 Old Mission Peninsula.
538. § 9.115 Ozark Highlands.
539. § 9.116 Sonoma Coast.
540. § 9.117 Stags Leap District.
541. § 9.118 Ben Lomond Mountain.
542. § 9.119 Middle Rio Grande Valley.
543. § 9.120 Sierra Foothills.
544. § 9.121 Warren Hills.
545. § 9.122 Western Connecticut Highlands.
546. § 9.123 Mt. Veeder.
547. § 9.124 Wild Horse Valley.
548. § 9.125 Fredericksburg in the Texas Hill Country.
549. § 9.126 Santa Clara Valley.
550. § 9.127 Cayuga Lake.
551. § 9.128 Seneca Lake.
552. § 9.129 Arroyo Grande Valley.
553. § 9.130 San Ysidro District.
554. § 9.131 Mt. Harlan.
555. § 9.132 Rogue Valley.
556. § 9.133 Rutherford.
557. § 9.134 Oakville.
558. § 9.135 Virginia's Eastern Shore.
559. § 9.136 Texas Hill Country.
560. § 9.137 Grand Valley.
561. § 9.138 Benmore Valley.
562. § 9.139 Santa Lucia Highlands.
563. § 9.140 Atlas Peak.
564. § 9.141 Escondido Valley.
565. § 9.142 Bennett Valley.
566. § 9.143 Spring Mountain District.
567. § 9.144 Texas High Plains.
568. § 9.145 Dunnigan Hills.
569. § 9.146 Lake Wisconsin.
570. § 9.147 Hames Valley.
571. § 9.148 Seiad Valley.
572. § 9.149 St. Helena.
573. § 9.150 Cucamonga Valley.
574. § 9.151 Puget Sound.
575. § 9.152 Malibu-Newton Canyon.
576. § 9.153 Redwood Valley.
577. § 9.154 Chiles Valley.
578. § 9.155 Texas Davis Mountains.
579. § 9.156 Diablo Grande.
580. § 9.157 San Francisco Bay.
581. § 9.158 Mendocino Ridge.
582. § 9.159 Yorkville Highlands.
583. § 9.160 Yountville.
584. § 9.161 Oak Knoll District of Napa Valley.
585. § 9.162 Sta. Rita Hills.
586. § 9.163 Salado Creek.
587. § 9.164 River Junction.
588. § 9.165 Applegate Valley.
589. § 9.166 Diamond Mountain District.
590. § 9.167 Red Mountain
591. § 9.168 Fair Play.
592. § 9.169 Red Hills Lake County.
593. § 9.170 Long Island.
594. § 9.171 San Bernabe.
595. § 9.172 West Elks.
596. § 9.173 Rockpile.
597. § 9.174 Yadkin Valley.
598. § 9.175 Dos Rios.
599. § 9.176 Capay Valley.
600. § 9.177 Alexandria Lakes.
601. § 9.178 Columbia Gorge.
602. § 9.179 Southern Oregon.
603. § 9.180 Dundee Hills.
604. § 9.181 McMinnville.
605. § 9.182 Ribbon Ridge.
606. § 9.183 Yamhill-Carlton.
607. § 9.184 Trinity Lakes.
608. § 9.185 Texoma.
609. § 9.186 Niagara Escarpment.
610. § 9.187 Covelo.
611. § 9.188 Horse Heaven Hills.
612. § 9.189 High Valley.
613. § 9.190 Red Hill Douglas County, Oregon.
614. § 9.191 Ramona Valley.
615. § 9.192 Wahluke Slope.
616. § 9.193 Rattlesnake Hills.
617. § 9.194 San Antonio Valley.
618. § 9.195 Alta Mesa.
619. § 9.196 Borden Ranch.
620. § 9.197 Clements Hills.
621. § 9.198 Cosumnes River.
622. § 9.199 Jahant.
623. § 9.200 Mokelumne River.
624. § 9.201 Sloughhouse.
625. § 9.202 Eola-Amity Hills.
626. § 9.203 Saddle Rock-Malibu.
627. § 9.204 Tracy Hills.
628. § 9.205 Chehalem Mountains.
629. § 9.206 Shawnee Hills.
630. § 9.207 Outer Coastal Plain.
631. § 9.208 Snake River Valley.
632. § 9.209 Calistoga.
633. § 9.210 Lehigh Valley.
634. § 9.211 Swan Creek.
635. § 9.212 Leona Valley.
636. § 9.213 Snipes Mountain.
637. § 9.214 Haw River Valley.
638. § 9.215 Lake Chelan.
639. § 9.216 Upper Mississippi River Valley.
640. § 9.217 Happy Canyon of Santa Barbara.
641. § 9.218 Sierra Pelona Valley.
642. § 9.219 Antelope Valley of the California High Desert.
643. § 9.220 Pine Mountain-Cloverdale Peak.
644. § 9.221 Fort Ross-Seaview.
645. § 9.222 Naches Heights.
646. § 9.223 Coombsville.
647. § 9.224 Wisconsin Ledge.
648. § 9.225 Middleburg Virginia.
649. § 9.226 Inwood Valley.
650. § 9.227 Ancient Lakes of Columbia Valley.
651. § 9.228 Indiana Uplands.
652. § 9.229 Elkton Oregon.
653. § 9.230 Ballard Canyon.
654. § 9.231 Moon Mountain District Sonoma County.
655. § 9.232 Big Valley District-Lake County.
656. § 9.233 Kelsey Bench-Lake County.
657. § 9.234 Upper Hiwassee Highlands.
658. § 9.235 Malibu Coast.
659. § 9.236 Manton Valley.
660. § 9.237 Eagle Peak Mendocino County.
661. § 9.238 Adelaida District.
662. § 9.239 Creston District.
663. § 9.240 El Pomar District.
664. § 9.241 Paso Robles Estrella District.
665. § 9.242 Paso Robles Geneseo District.
666. § 9.243 Paso Robles Highlands District.
667. § 9.244 Paso Robles Willow Creek District.
668. § 9.245 San Juan Creek.
669. § 9.246 San Miguel District.
670. § 9.247 Santa Margarita Ranch.
671. § 9.248 Templeton Gap District.
672. § 9.249 The Rocks District of Milton-Freewater.
673. § 9.250 Fountaingrove District.
674. § 9.251 Squaw Valley-Miramonte.
675. § 9.252 Eagle Foothills.
676. § 9.253 Los Olivos District.
677. § 9.254 Lamorinda.
678. § 9.255 Loess Hills District.
679. § 9.256 Lewis-Clark Valley.
680. § 9.257 Tip of the Mitt.
681. § 9.258 Champlain Valley of New York.
682. § 9.259 Willcox.
683. § 9.260 Appalachian High Country.
684. § 9.261 Petaluma Gap.
685. § 9.262 Cape May Peninsula.
686. § 9.263 Dahlonega Plateau.
687. § 9.264 Upper Hudson.
688. § 9.265 Van Duzer Corridor.
689. § 9.266 Crest of the Blue Ridge Henderson County.
690. § 9.267 Eastern Connecticut Highlands.
691. § 9.268 Tualatin Hills.
692. § 9.269 Laurelwood District.
693. § 9.270 Alisos Canyon.
694. § 9.271 Royal Slope.
695. § 9.272 Candy Mountain.
696. § 9.273 Tehachapi Mountains.
697. § 9.274 Palos Verdes Peninsula.
698. § 9.275 White Bluffs.
699. § 9.276 The Burn of Columbia Valley.
700. § 9.277 Goose Gap.
701. § 9.278 Ulupalakua AVA.
702. § 9.279 Virginia Peninsula AVA.
703. § 9.280 Verde Valley AVA.
704. § 9.281 Lower Long Tom.
705. § 9.282 San Luis Obispo Coast.
706. § 9.283 West Sonoma Coast.
707. § 9.284 Mount Pisgah, Polk County, Oregon.
708. § 9.285 Paulsell Valley AVA.
709. § 9.286 Upper Lake Valley.
710. § 9.287 Rocky Reach.
711. § 9.288 Gabilan Mountains.
712. § 9.289 Long Valley-Lake County.
713. § 9.290 Winters Highlands.
714. § 9.291 Contra Costa.
715. § 9.292 Comptche.
716. § 9.293 Yucaipa Valley AVA.
717. § 9.294 Upper Cumberland.
718. § 9.295 San Luis Rey AVA.
719. § 9.296 Crystal Springs of Napa Valley.
720. § 9.297 Beverly, Washington.
721. § 9.298 Tryon Foothills.
722. § 9.299 Nashoba Valley.
723. § 9.300 Nine Lakes of East Tennessee AVA.
724. § 9.301 Columbia Hills.
725. PART 10 COMMERCIAL BRIBERY
726. Subpart A Scope of Regulations
727. § 10.1 General.
728. § 10.2 Territorial extent.
729. § 10.3 Application.
730. § 10.4 Jurisdictional limits.
731. § 10.5 Delegations of the Administrator.
732. § 10.6 Administrative provisions.
733. Subpart B Definitions
734. § 10.11 Meaning of terms.
735. Subpart C Commercial Bribery
736. § 10.21 Commercial bribery.
737. § 10.22 Employee associations.
738. § 10.23 Gifts or payments to wholesalers.
739. § 10.24 Sales promotion contests.
740. Subpart D Exclusion
741. § 10.51 Exclusion, in general.
742. § 10.52 Practice which puts trade buyer independence at risk.
743. § 10.53 Practices not resulting in exclusion. [Reserved]
744. § 10.54 Criteria for determining trade buyer independence.
745. PART 11 CONSIGNMENT SALES
746. Subpart A Scope of Regulations
747. § 11.1 General.
748. § 11.2 Territorial extent.
749. § 11.3 Application.
750. § 11.4 Jurisdictional limits.
751. § 11.5 Delegations of the Administrator.
752. § 11.6 Administrative provisions.
753. Subpart B Definitions
754. § 11.11 Meaning of terms.
755. Subpart C Unlawful Sales Arrangements
756. § 11.21 General.
757. § 11.22 Consignment sales.
758. § 11.23 Sales conditioned on the acquisition of other products.
759. § 11.24 Other than a bona fide sale.
760. Subpart D Rules for the Return of Distilled Spirits, Wine, and Malt Beverages
761. § 11.31 General.
762. 47 Exchanges and Returns for Ordinary and Usual Commercial Reasons
763. § 11.32 Defective products.
764. § 11.33 Error in products delivered.
765. § 11.34 Products which may no longer be lawfully sold.
766. § 11.35 Termination of business.
767. § 11.36 Termination of franchise.
768. § 11.37 Change in product.
769. § 11.38 Discontinued products.
770. § 11.39 Seasonal dealers.
771. 48 Exchanges and Returns for Reasons Not Considered Ordinary and Usual
772. § 11.45 Overstocked and slow-moving products.
773. § 11.46 Seasonal products.
774. PART 12 FOREIGN NONGENERIC NAMES OF GEOGRAPHIC SIGNIFICANCE USED IN THE DESIGNATION OF WINES
775. Subpart A General Provisions
776. § 12.1 Scope.
777. § 12.2 Territorial extent.
778. § 12.3 Procedure for recognition of foreign distinctive designations.
779. B Subpart B [Reserved]
780. Subpart C Foreign Nongeneric Names of Geographic Significance
781. § 12.21 List of examples of names by country.
782. Subpart D Foreign Nongeneric Names Which Are Distinctive Designations of Specific Grape Wines
783. § 12.31 List of approved names by country.
784. PART 13 LABELING PROCEEDINGS
785. Subpart A Scope and Construction of Regulations
786. § 13.1 Scope of part.
787. § 13.2 Delegations of the Administrator.
788. § 13.3 Related regulations.
789. Subpart B Definitions
790. § 13.11 Meaning of terms.
791. Subpart C Applications
792. § 13.20 Forms prescribed.
793. § 13.21 Application for certificate.
794. § 13.22 Withdrawal of applications.
795. § 13.23 Notice of denial.
796. § 13.25 Appeal of qualification or denial.
797. § 13.26 Decision after appeal of qualification or denial.
798. § 13.27 Second appeal of qualification or denial.
799. Subpart D Revocations of Specific Certificates
800. § 13.41 Authority to revoke certificates.
801. § 13.42 Notice of proposed revocation.
802. § 13.43 Decision after notice of proposed revocation.
803. § 13.44 Appeal of revocation.
804. § 13.45 Final decision after appeal.
805. Subpart E Revocation by Operation of Law or Regulation
806. § 13.51 Revocation by operation of law or regulation.
807. § 13.52 Notice of revocation.
808. § 13.53 Appeal of notice of revocation.
809. § 13.54 Decision after appeal.
810. Subpart F Miscellaneous
811. § 13.61 Publicity of information.
812. § 13.62 Third-party comment on certificates.
813. § 13.71 Informal conferences.
814. § 13.72 Effective dates of revocations.
815. § 13.73 Effect of revocation.
816. § 13.74 Surrender of certificates.
817. § 13.75 Evidence of receipt by TTB.
818. § 13.76 Service on applicant or certificate holder.
819. § 13.81 Representation before TTB.
820. § 13.91 Computation of time.
821. § 13.92 Extensions.
822. Subpart G Appeals Concerning Other Agencies' Rules
823. § 13.101 Appeals concerning use of the term “organic.”
824. PART 16 ALCOHOLIC BEVERAGE HEALTH WARNING STATEMENT
825. Subpart A Scope
826. § 16.1 General.
827. § 16.2 Territorial extent.
828. Subpart B Definitions
829. § 16.10 Meaning of terms.
830. Subpart C Health Warning Statement Requirements for Alcoholic Beverages
831. § 16.20 General.
832. § 16.21 Mandatory label information.
833. § 16.22 General requirements.
834. Subpart D General Provisions
835. § 16.30 Certificates of label approval.
836. § 16.31 Exports.
837. § 16.32 Preemption.
838. § 16.33 Civil penalties; adjustments.
839. PART 17 DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS
840. Subpart A General Provisions
841. § 17.1 Scope of regulations.
842. § 17.2 Forms prescribed.
843. § 17.3 Alternate methods or procedures.
844. § 17.4 OMB control numbers assigned under the Paperwork Reduction Act.
845. § 17.5 Products manufactured in Puerto Rico or the Virgin Islands.
846. § 17.6 Signature authority.
847. § 17.7 Delegations of the Administrator.
848. Subpart B Definitions
849. § 17.11 Meaning of terms.
850. Subpart C Registration
851. § 17.21 Registration.
852. § 17.22 Employer identification number.
853. § 17.23 Application for employer identification number.
854. D Subpart D [Reserved]
855. Subpart E Bonds and Consents of Sureties
856. § 17.101 Bonds in general.
857. § 17.102 Amount of bond.
858. § 17.103 Bonds obtained from surety companies.
859. § 17.104 Deposit of collateral.
860. § 17.105 Filing of powers of attorney.
861. § 17.106 Consents of surety.
862. § 17.107 Strengthening bonds.
863. § 17.108 Superseding bonds.
864. 52 Termination of Bonds
865. § 17.111 General.
866. § 17.112 Notice by surety of termination of bond.
867. § 17.113 Extent of release of surety from liability under bond.
868. § 17.114 Release of collateral.
869. Subpart F Formulas and Samples
870. § 17.121 Product formulas.
871. § 17.122 Amended or revised formulas.
872. § 17.123 Statement of process.
873. § 17.124 Samples.
874. § 17.125 Adoption of formulas and processes.
875. § 17.126 Formulas for intermediate products.
876. § 17.127 Self-manufactured ingredients treated optionally as unfinished nonbeverage products.
877. 53 Approval of Formulas
878. § 17.131 Formulas on TTB Form 5154.1.
879. § 17.132 U.S.P., N.F., and H.P.U.S. preparations.
880. § 17.133 Food product formulas.
881. § 17.134 Determination of unfitness for beverage purposes.
882. § 17.135 Use of specially denatured alcohol (S.D.A.).
883. § 17.136 Compliance with Food and Drug Administration requirements.
884. § 17.137 Formulas disapproved for drawback.
885. Subpart G Claims for Drawback
886. § 17.141 Drawback.
887. § 17.142 Claims.
888. § 17.143 Notice for monthly claims.
889. § 17.144 Bond for monthly claims.
890. § 17.145 Date of filing claim.
891. § 17.146 Information to be shown by the claim.
892. § 17.147 Supporting data.
893. § 17.148 Allowance of claims.
894. 54 Spirits Subject to Drawback
895. § 17.151 Use of distilled spirits.
896. § 17.152 Time of use of spirits.
897. § 17.153 Recovered spirits.
898. § 17.154 Spirits contained in intermediate products.
899. § 17.155 Spirits consumed in manufacturing intermediate products.
900. Subpart H Records
901. § 17.161 General.
902. § 17.162 Receipt of distilled spirits.
903. § 17.163 Evidence of taxpayment of distilled spirits.
904. § 17.164 Production record.
905. § 17.165 Receipt of raw ingredients.
906. § 17.166 Disposition of nonbeverage products.
907. § 17.167 Inventories.
908. § 17.168 Recovered spirits.
909. § 17.169 Transfer of intermediate products.
910. § 17.170 Retention of records.
911. § 17.171 Inspection of records.
912. Subpart I Miscellaneous Provisions
913. § 17.181 Exportation of medicinal preparations and flavoring extracts.
914. § 17.182 Drawback claims by druggists.
915. § 17.183 Disposition of recovered alcohol and material from which alcohol can be recovered.
916. § 17.184 Distilled spirits container marks.
917. § 17.185 Requirements for intermediate products and unfinished nonbeverage products.
918. § 17.186 Transfer of distilled spirits to other containers.
919. § 17.187 Discontinuance of business.
920. PART 18 PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE
921. Subpart A Scope
922. § 18.1 Scope.
923. § 18.2 Applicability of law.
924. § 18.3 Unlawful operations.
925. Subpart B Definitions
926. § 18.11 Meaning of terms.
927. Subpart C Administrative and Miscellaneous Provisions
928. § 18.12 Delegations of the Administrator.
929. § 18.13 Alternate methods or procedures.
930. § 18.14 Emergency variations from requirements.
931. § 18.15 Right of entry and examination.
932. § 18.16 Forms prescribed.
933. 58 Document Requirements
934. § 18.17 Retention of documents.
935. § 18.18 Execution under penalties of perjury.
936. § 18.19 Security.
937. Subpart D Qualification
938. § 18.21 General.
939. § 18.22 Restrictions as to location and use.
940. § 18.23 Registry of stills.
941. 59 Application
942. § 18.24 Data for application.
943. § 18.25 Organizational documents.
944. § 18.26 Powers of attorney.
945. § 18.27 Additional requirements.
946. 60 Changes After Original Establishment
947. § 18.31 General requirements.
948. § 18.32 Change in name.
949. § 18.33 Change in location.
950. § 18.34 Continuing partnerships.
951. § 18.35 Change in proprietorship.
952. § 18.36 Change in officers and directors.
953. § 18.37 Change in stockholders.
954. § 18.38 Permanent discontinuance.
955. § 18.39 Qualification to alternate a volatile fruit-flavor concentrate plant and a distilled spirits plant.
956. § 18.40 Qualification to alternate volatile fruit-flavor concentrate plant and bonded wine cellar.
957. § 18.41 Separation of premises.
958. § 18.42 Record of alternation.
959. § 18.43 Conditions of alternation.
960. Subpart E Operations
961. § 18.51 Processing material.
962. § 18.52 Production of high-proof concentrate.
963. § 18.53 Use of concentrate.
964. § 18.54 Transfer of concentrate.
965. § 18.55 Label.
966. § 18.56 Receipt of concentrate.
967. Subpart F Records and Reports
968. § 18.61 Records and reports.
969. § 18.62 Record of transfer.
970. § 18.63 Record of transfer to a bonded wine cellar.
971. § 18.64 Photographic copies of records.
972. § 18.65 Annual report.
973. PART 19 DISTILLED SPIRITS PLANTS
974. § 19.0 Scope.
975. Subpart A General Provisions
976. § 19.1 Definitions.
977. § 19.2 Territorial extent of these regulations.
978. § 19.3 Related regulations.
979. § 19.4 Recovery and reuse of denatured spirits in manufacturing processes.
980. § 19.5 Manufacturing products unfit for beverage use.
981. Subpart B Administrative and Miscellaneous Provisions
982. § 19.11 Right of entry and examination.
983. § 19.12 Furnishing facilities and assistance.
984. § 19.13 Assignment of officers and supervision of operations.
985. § 19.14 Delegation of the Administrator's authorities to the appropriate TTB officer.
986. § 19.15 Forms prescribed.
987. § 19.16 Modified forms.
988. § 19.17 Detention of containers.
989. § 19.18 Samples for the United States.
990. § 19.19 Discontinuance of storage facilities.
991. § 19.20 Installation of meters, tanks, and other apparatus.
992. 159 Alternate Methods or Procedures and Experimental Operations
993. § 19.26 Alternate methods or procedures.
994. § 19.27 Application for and use of alternate method or procedure.
995. § 19.28 Emergency variations from requirements.
996. § 19.29 Exemptions for national defense and disasters.
997. § 19.31 Pilot operations.
998. § 19.32 Experimental distilled spirits plants.
999. § 19.33 Application to establish experimental plants.
1000. § 19.34 Experimental or research operations by scientific institutions and colleges of learning.
1001. § 19.35 Application by scientific institutions and colleges of learning for experimental or research operations.
1002. § 19.36 Spirits produced in industrial processes.
1003. § 19.37 Application for industrial processes waiver.
1004. § 19.38 Approval of required documents.
1005. 160 “Penalties of Perjury” Declaration
1006. § 19.45 Execution under penalties of perjury.
1007. Subpart C Restrictions on Production, Location, and Use of Plants
1008. § 19.51 Home production of distilled spirits prohibited.
1009. 161 Rules for Location and Use of a DSP
1010. § 19.52 Restrictions on location of plants.
1011. § 19.53 Continuity of plant premises.
1012. § 19.54 Use of distilled spirits plant premises.
1013. § 19.55 Other businesses.
1014. § 19.56 Bonded warehouses not on premises qualified for production of spirits.
1015. 162 Conveyance of Spirits or Wines on Plant Premises
1016. § 19.58 Taxpaid spirits or wines on bonded premises.
1017. § 19.59 Conveyance of untaxpaid spirits or wines within a distilled spirits plant.
1018. § 19.60 Spirits in customs custody.
1019. Subpart D Registration of a Distilled Spirits Plant and Obtaining a Permit
1020. § 19.71 Registration and permits in general.
1021. 163 Requirements for Registering a Plant
1022. § 19.72 General requirements for registration.
1023. § 19.73 Information required in application for registration.
1024. § 19.74 Description of the plant.
1025. § 19.75 Major equipment.
1026. § 19.76 Statement of plant security.
1027. § 19.77 Statement of production procedure.
1028. § 19.78 Power of attorney.
1029. § 19.79 Registry of stills.
1030. § 19.80 Approved notice of registration.
1031. § 19.81 Maintenance of registration file.
1032. 164 Requirements for an Operating Permit Under the IRC
1033. § 19.91 Operating permit.
1034. § 19.92 Information required in application for operating permit.
1035. § 19.93 Applicant organization documents.
1036. § 19.94 Trade names.
1037. § 19.95 Issuance of operating permits.
1038. § 19.96 Denial of permit.
1039. § 19.97 Correction of permit.
1040. § 19.98 Duration of permit.
1041. § 19.99 Suspension or revocation of permit.
1042. Subpart E Changes to Registrations and Permits
1043. § 19.111 Scope.
1044. 165 Rules for Amending a Registration
1045. § 19.112 General rules for amending a registration.
1046. § 19.113 Change in name of proprietor.
1047. § 19.114 Changes in stockholders or persons with interest.
1048. § 19.115 Change in officers, directors, members, or managers
1049. § 19.116 Change in proprietorship.
1050. § 19.117 Partnerships.
1051. § 19.118 Change in location.
1052. § 19.119 Change in premises.
1053. § 19.120 Change in operations.
1054. § 19.121 Change in production procedure.
1055. § 19.122 Change in construction or use of buildings and equipment.
1056. § 19.123 Statement of plant security.
1057. 166 Rules for Amending an Operating Permit
1058. § 19.126 General rules for amending an operating permit.
1059. § 19.127 Automatic termination of permits.
1060. § 19.128 Change in name of proprietor.
1061. § 19.129 Change in trade name.
1062. § 19.130 Changes in stockholders or persons with interest.
1063. § 19.131 Changes in officers, directors, members, or managers.
1064. § 19.132 Change in proprietorship.
1065. § 19.133 Partnerships.
1066. § 19.134 Change in location.
1067. § 19.135 Change in operations.
1068. § 19.136 Change in bond status.
1069. 167 Alternation of Plant Proprietors
1070. § 19.141 Procedures for alternation of proprietors.
1071. 168 Conduct of Alternate Operations at a Plant
1072. § 19.142 Alternate use of premises and equipment for customs purposes.
1073. § 19.143 Alternation for other purposes.
1074. § 19.144 Alternation of distilled spirits plant and volatile fruit-flavor concentrate plant premises.
1075. 169 Discontinuance of Operations
1076. § 19.147 Notice of discontinuance of operations.
1077. Subpart F Bonds and Consents of Surety
1078. 170 Bonding Requirements for a DSP
1079. § 19.151 General.
1080. § 19.152 Types of bonds.
1081. § 19.153 Bond guaranteed by a corporate surety.
1082. § 19.154 Bond guaranteed by deposit of securities or cash (including cash equivalents).
1083. § 19.155 Change of surety bond terms—consent of surety.
1084. § 19.156 Power of attorney for surety.
1085. § 19.157 Disapproval of bonds and consents of surety.
1086. 171 Requirements for Operations and Withdrawal Bonds
1087. § 19.161 Operations bond.
1088. § 19.162 Operations bond for distilled spirits plant and adjacent bonded wine cellar.
1089. § 19.163 Area operations bond.
1090. § 19.164 Withdrawal bond.
1091. § 19.165 Unit bonds.
1092. § 19.166 Required penal sums.
1093. § 19.167 Increase of bond coverage.
1094. § 19.168 Superseding bonds and new bonds for existing proprietors.
1095. § 19.169 Effect of failure to furnish a superseding bond or a new bond.
1096. § 19.170 Termination of bonds.
1097. § 19.171 Surety notice of relief from bond liability.
1098. § 19.172 Relief of surety from bond liability.
1099. § 19.173 Release of pledged securities.
1100. Subpart G Construction, Equipment, and Security Requirements
1101. § 19.181 General.
1102. 172 Tank Requirements
1103. § 19.182 Tanks—general requirements.
1104. § 19.183 Scale tanks.
1105. § 19.184 Scale tank minimum graduations.
1106. § 19.185 Testing scale tanks for accuracy.
1107. 173 Package Scale and Pipeline Requirements
1108. § 19.186 Package scales.
1109. § 19.187 Pipelines.
1110. 174 Measuring and Proofing Equipment Requirements
1111. § 19.188 Measuring devices and proofing instruments.
1112. 175 Other Plant Requirements
1113. § 19.189 Identification of structures, areas, apparatus, and equipment.
1114. § 19.190 Office facilities for TTB use.
1115. § 19.191 Signs.
1116. § 19.192 Security.
1117. § 19.193 Breaking Government locks.
1118. Subpart H Dealer Registration and Recordkeeping
1119. § 19.201 Definitions.
1120. § 19.202 Dealer registration.
1121. § 19.203 Amending the dealer registration.
1122. § 19.204 Dealer records.
1123. Subpart I Distilled Spirits Taxes
1124. § 19.221 Scope.
1125. 176 Basic Provisions of Tax Law Affecting Spirits
1126. § 19.222 Basic tax law provisions.
1127. § 19.223 Persons liable for tax.
1128. 177 Requirements for Gauging and Tax Determination
1129. § 19.225 Requirement to gauge and tax determine spirits.
1130. § 19.226 Gauges for tax determination.
1131. § 19.227 Determination of the tax.
1132. 178 Rules for Deferred Payment and Prepayment of Taxes
1133. § 19.229 Deferred payment and prepayment of taxes.
1134. § 19.230 Conditions requiring prepayment of taxes.
1135. § 19.231 Accounting for bond coverage.
1136. 179 Requirements for Filing Tax Returns
1137. § 19.233 Filing prepayment returns.
1138. § 19.234 Filing deferred payment returns.
1139. § 19.235 Deferred payment return periods—annual, quarterly, and semimonthly.
1140. § 19.236 Due dates for returns.
1141. § 19.237 Special rule for semimonthly filers for the month of September.
1142. § 19.238 Payment by mail or courier.
1143. § 19.239 Form of payment.
1144. § 19.240 Payment of tax by electronic fund transfer.
1145. 180 Requirements for Employer Identification Numbers
1146. § 19.242 Employer identification number.
1147. § 19.243 Application for employer identification number.
1148. 181 Effective Tax Rates
1149. § 19.245 Tax credits under 26 U.S.C. 5010.
1150. § 19.246 Computing the effective tax rate for a product.
1151. § 19.247 Use of effective (actual) tax rates.
1152. § 19.248 Standard effective tax rate.
1153. § 19.249 Average effective tax rate.
1154. § 19.250 Inventory reserve account.
1155. 182 Assessment of Taxes by TTB
1156. § 19.253 Assessment of tax on spirits not accounted for or reported.
1157. § 19.254 Assessment of tax for losses or unauthorized removals.
1158. 183 Additional Tax Provisions
1159. § 19.256 Tax on wine.
1160. § 19.257 Imported spirits.
1161. § 19.258 Additional tax on nonbeverage spirits.
1162. Subpart J Claims
1163. § 19.261 Scope.
1164. 184 Requirements for Filing Claims
1165. § 19.262 General requirements for filing claims.
1166. § 19.263 Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond—specific requirements.
1167. § 19.264 Claims on spirits returned to bonded premises—specific requirements.
1168. § 19.265 Claims relating to spirits lost after tax determination.
1169. 185 Rules Regarding Credits, Abatement, Remission, or Refund
1170. § 19.266 Claims for credit of tax.
1171. § 19.267 Adjustments for credited tax.
1172. § 19.268 Allowance of remission, abatement, credit, or refund of tax.
1173. 186 Rules for Puerto Rican and Virgin Islands Spirits
1174. § 19.269 Puerto Rican and Virgin Islands spirits.
1175. Subpart K Gauging
1176. § 19.281 Scope.
1177. § 19.282 General requirements for gauging and measuring equipment.
1178. 187 Required Gauges
1179. § 19.283 When gauges are required.
1180. 188 Rules for Gauging
1181. § 19.284 Quantity determination of bulk spirits.
1182. § 19.285 Proof determination of distilled spirits.
1183. § 19.286 Gauging of spirits in bottles.
1184. § 19.287 Gauging of alcoholic flavoring materials.
1185. § 19.288 Determination of tare.
1186. § 19.289 Production gauge.
1187. Subpart L Production of Distilled Spirits
1188. § 19.291 General.
1189. 189 Notification to TTB When Beginning or Suspending Production Operations
1190. § 19.292 Notice of operations.
1191. 190 Rules for Receipt, Use, and Disposal of Materials
1192. § 19.293 Receipt of materials.
1193. § 19.294 Removal of fermenting material.
1194. § 19.295 Removal or destruction of distilling material.
1195. § 19.296 Fermented materials.
1196. § 19.297 Use of materials in production of spirits.
1197. 191 Rules for Production of Spirits
1198. § 19.301 Distillation.
1199. § 19.302 Treatment during production.
1200. § 19.303 Addition of caramel to rum or brandy and addition of oak chips to spirits.
1201. § 19.304 Production gauge.
1202. § 19.305 Identification of spirits.
1203. § 19.306 Entry.
1204. § 19.307 Distillates containing extraneous substances.
1205. 192 Rules for Chemical Byproducts
1206. § 19.308 Spirits content of chemicals produced.
1207. § 19.309 Disposition of chemicals.
1208. § 19.310 Wash water.
1209. 193 Production Inventories
1210. § 19.312 Physical inventories.
1211. 194 Rules for Redistillation
1212. § 19.314 General.
1213. § 19.315 Receipts for redistillation.
1214. § 19.316 Redistillation.
1215. Subpart M Storage of Distilled Spirits
1216. § 19.321 General.
1217. 195 Receipt and Storage of Spirits and Wines
1218. § 19.322 Receipt and storage of bulk spirits and wines.
1219. 196 Rules for Filling and Changing Packages
1220. § 19.324 Filling of packages from tanks.
1221. § 19.325 Change of packages.
1222. 197 Rules for Mingling or Blending Spirits
1223. § 19.326 Mingling or blending of spirits for further storage.
1224. § 19.327 Packages dumped for mingling.
1225. § 19.328 Determining age of mingled spirits.
1226. § 19.329 Mingled spirits or wines held in tanks.
1227. 198 Use of Oak Chips and Caramel
1228. § 19.331 Use of oak chips in spirits and caramel in brandy and rum.
1229. 199 Storage Inventories
1230. § 19.333 Physical inventories.
1231. Subpart N Processing of Distilled Spirits
1232. § 19.341 General.
1233. 200 Rules for Receipt and Use of Spirits, Wines, and Alcoholic Flavoring Materials
1234. § 19.342 Receipt of spirits, wines, and alcoholic flavoring materials for processing.
1235. § 19.343 Use of spirits, wines, and alcoholic flavoring materials.
1236. § 19.344 Manufacture of nonbeverage products, intermediate products, or eligible flavors.
1237. 201 Obscuration Determination
1238. § 19.346 Determining obscuration.
1239. 202 Filing Formulas with TTB
1240. § 19.348 Formula requirements.
1241. 203 Rules for Bottling, Packaging, and Removal of Products
1242. § 19.351 Removals from processing.
1243. § 19.352 Bottling tanks.
1244. § 19.353 Bottling tank gauge.
1245. § 19.354 Bottling or packaging records.
1246. § 19.355 Labels describing the spirits.
1247. § 19.356 Alcohol content and fill.
1248. § 19.357 Completion of bottling.
1249. § 19.358 Cases.
1250. § 19.359 Remnants.
1251. § 19.360 Filling packages.
1252. § 19.361 Removals by bulk conveyances or pipelines.
1253. § 19.362 Rebottling.
1254. § 19.363 Reclosing and relabeling.
1255. § 19.364 Bottled-in-bond spirits.
1256. § 19.365 Spirits not originally intended for export.
1257. § 19.366 Alcohol.
1258. 204 Requirements for Processing Inventories
1259. § 19.371 Inventories of wines and bulk spirits in processing.
1260. § 19.372 Physical inventories of bottled and packaged spirits.
1261. Subpart O Denaturing Operations and Manufacture of Articles
1262. § 19.381 General.
1263. § 19.382 Formulas.
1264. 205 Rules for Denaturing Spirits and Testing Denaturants
1265. § 19.383 Gauging for denaturation.
1266. § 19.384 Adding denaturants to spirits.
1267. § 19.385 Making alcohol or water solutions of denaturants.
1268. § 19.386 Adjusting pH of denatured spirits.
1269. § 19.387 Ensuring the quality of denaturants.
1270. 206 Rules for Storing Denatured Spirits and Filling Containers
1271. § 19.388 Storing denatured spirits.
1272. § 19.389 Filling containers from tanks.
1273. § 19.390 Container marking requirements.
1274. 207 Rules for Mixing and Converting Denatured Spirits
1275. § 19.391 Mixing denatured spirits.
1276. § 19.392 Converting denatured alcohol to a different formula.
1277. 208 Rules for Restoration and Redenaturation, Inventories, and Manufacture of Articles; Records Required
1278. § 19.393 Restoration and redenaturation of recovered denatured spirits and recovered articles.
1279. § 19.394 Inventory of denatured spirits.
1280. § 19.395 Manufacture of articles.
1281. § 19.396 Required records.
1282. Subpart P Transfers, Receipts, and Withdrawals
1283. § 19.401 Authorized transactions.
1284. 209 Transfers Between Bonded Premises
1285. § 19.402 Authorized transfers in bond.
1286. § 19.403 Application to receive spirits in bond.
1287. § 19.404 Termination of application.
1288. § 19.405 Consignor for in-bond shipments.
1289. § 19.406 Reconsignment of in-bond shipments.
1290. § 19.407 Consignee premises.
1291. 210 Receipt of Spirits from Customs Custody
1292. § 19.409 General.
1293. § 19.410 Age and fill date.
1294. § 19.411 Recording gauge.
1295. § 19.412 Importation of denatured spirits.
1296. 211 Marking Requirements for Imported Spirits
1297. § 19.414 Marks on containers of imported spirits.
1298. § 19.415 Marks on containers of Puerto Rican and Virgin Islands spirits.
1299. 212 Spirits Withdrawn Without Payment of Tax
1300. § 19.418 Authorized withdrawals without payment of tax.
1301. § 19.419 Withdrawals of spirits for use in wine production.
1302. § 19.420 Withdrawals of spirits without payment of tax for experimental or research use.
1303. § 19.421 Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products.
1304. 213 Spirits Withdrawn Free of Tax
1305. § 19.424 Authorized withdrawals free of tax.
1306. § 19.425 Withdrawal of spirits free of tax.
1307. § 19.426 Withdrawal of spirits by the United States.
1308. § 19.427 Removal of denatured spirits and articles.
1309. § 19.428 Reconsignment.
1310. 214 Spirits Withdrawn on Production Gauge
1311. § 19.431 Withdrawal of spirits on production gauge.
1312. 215 Rules for Taking Samples of Spirits
1313. § 19.434 Spirits withdrawn from bonded premises.
1314. § 19.435 Samples used on bonded premises.
1315. § 19.436 Taxpayment of samples.
1316. § 19.437 Labels.
1317. 216 Securing Conveyances
1318. § 19.441 Securing of conveyances.
1319. Subpart Q Return of Spirits to Bonded Premises and Voluntary Destruction
1320. § 19.451 Scope.
1321. 217 Conditions for Return of Spirits to Bond
1322. § 19.452 Return of taxpaid spirits to bonded premises for destruction, denaturation, redistillation, reconditioning, or rebottling.
1323. § 19.453 Return of bottled spirits for relabeling or reclosing.
1324. § 19.454 Other authorized returns to bonded premises.
1325. § 19.455 Return of spirits withdrawn for export with benefit of drawback.
1326. § 19.457 Receipt of spirits abandoned to the United States.
1327. 218 Rules for Voluntary Destruction
1328. § 19.459 Voluntary destruction.
1329. Subpart R Losses and Shortages
1330. § 19.461 Losses and shortages in general.
1331. § 19.462 Determination of losses in bond.
1332. § 19.463 Loss of spirits from packages.
1333. § 19.464 Losses after tax determination.
1334. § 19.465 Shortages of bottled spirits.
1335. Subpart S Containers and Marks
1336. § 19.471 General.
1337. § 19.472 Need to determine use of spirits—industrial or nonindustrial.
1338. 219 Requirements for Containers
1339. § 19.473 Authorized containers.
1340. § 19.474 Spirits for nonindustrial use.
1341. § 19.475 Spirits for industrial use.
1342. § 19.476 Packages.
1343. § 19.477 Use of bulk conveyances.
1344. § 19.478 Construction requirements for bulk conveyances.
1345. § 19.479 Restrictions on dispositions of bulk spirits.
1346. 220 Marking Requirements for Spirits
1347. § 19.482 General.
1348. § 19.483 Specifications for marks.
1349. § 19.484 Marks on packages filled in production or storage.
1350. § 19.485 Package identification numbers in production and storage.
1351. § 19.486 Change of packages in storage.
1352. § 19.487 Kind of spirits.
1353. § 19.488 Marks on packages filled in processing.
1354. § 19.489 Marks on cases filled in processing.
1355. § 19.490 Numbering of packages and cases filled in processing.
1356. § 19.491 Marks on containers of specially denatured spirits.
1357. § 19.492 Marks on containers of completely denatured alcohol.
1358. § 19.493 Caution label for completely denatured alcohol.
1359. § 19.494 Additional marks on portable containers.
1360. § 19.495 Marks on bulk conveyances.
1361. § 19.496 Cases of industrial alcohol.
1362. § 19.497 Obliteration of marks.
1363. § 19.498 Relabeling and reclosing off bonded premises.
1364. § 19.499 Authorized abbreviations to identify marks.
1365. Subpart T Liquor Bottle, Label, and Closure Requirements
1366. 221 Authorized Liquor Bottles
1367. § 19.511 Bottles authorized.
1368. § 19.512 Bottles not constituting approved containers.
1369. § 19.513 Distinctive liquor bottles.
1370. 222 Labeling Requirements
1371. § 19.516 Certificate of label approval or exemption.
1372. § 19.517 Statements required on labels under an exemption from label approval.
1373. § 19.518 Name and address of bottler.
1374. § 19.519 Labels for export spirits.
1375. § 19.520 Spirits for shipment to Puerto Rico.
1376. 223 Closure Requirements
1377. § 19.523 Affixing closures.
1378. § 19.525 Reclosing.
1379. U Subpart U [Reserved]
1380. Subpart V Records and Reports
1381. 224 General Rules for Records
1382. § 19.571 Records in general.
1383. § 19.572 Format of records.
1384. § 19.573 Location of required records.
1385. § 19.574 Availability of records.
1386. § 19.575 Retention of records.
1387. § 19.576 Preservation of records.
1388. § 19.577 Documents that are not records.
1389. § 19.578 Financial records and books of account.
1390. § 19.580 Time for making entries in records.
1391. § 19.581 Details of daily records.
1392. § 19.582 Conversion from metric to U.S. units.
1393. 225 Production Records
1394. § 19.584 Materials for the production of distilled spirits.
1395. § 19.585 Production and withdrawal records.
1396. § 19.586 Byproduct spirits production records.
1397. 226 Storage Records
1398. § 19.590 Storage operations.
1399. § 19.591 Package summary records.
1400. § 19.592 Tank record of wine and spirits of less than 190° of proof.
1401. § 19.593 Tank summary record for spirits of 190° or more of proof.
1402. 227 Processing Records
1403. § 19.596 Processing records in general.
1404. § 19.597 Manufacturing records.
1405. § 19.598 Dump/batch records.
1406. § 19.599 Bottling and packaging records.
1407. § 19.600 Alcohol content and fill test record.
1408. § 19.601 Finished products records.
1409. § 19.602 Redistillation records.
1410. § 19.603 Liquor bottle records.
1411. § 19.604 Rebottling, relabeling, and reclosing records.
1412. 228 Denaturation and Article Manufacture Records
1413. § 19.606 Denaturation records.
1414. § 19.607 Article manufacture records.
1415. 229 Tax Records
1416. § 19.611 Records of tax determination in general.
1417. § 19.612 Summary records of tax determinations.
1418. § 19.613 Average effective tax rate records.
1419. § 19.614 Inventory reserve records.
1420. § 19.615 Standard effective tax rate records.
1421. 230 Other Required Records
1422. § 19.616 Records of samples.
1423. § 19.617 Destruction records.
1424. § 19.618 Gauge record.
1425. § 19.619 Package gauge record.
1426. § 19.620 Transfer record—consignor's responsibility.
1427. § 19.621 Transfer record—consignee's responsibility.
1428. § 19.622 Daily records of wholesale liquor dealer and taxpaid storeroom operations.
1429. § 19.623 Records of inventories.
1430. § 19.624 Removal of Puerto Rican and Virgin Islands spirits and rum imported from all other areas.
1431. § 19.625 Shipping records for spirits and specially denatured spirits withdrawn free of tax.
1432. § 19.626 Records of distilled spirits shipped to manufacturers of nonbeverage products.
1433. § 19.627 Alternating premises record.
1434. 231 Filing Forms and Reports
1435. § 19.631 Submission of transaction forms.
1436. § 19.632 Submission of monthly reports.
1437. § 19.634 Computer-generated reports and transaction forms.
1438. Subpart W Production of Vinegar by the Vaporizing Process
1439. 232 Vinegar Plants in General
1440. § 19.641 Application.
1441. 233 Qualification, Construction, and Equipment Requirements for Vinegar Plants
1442. § 19.643 Qualification requirements.
1443. § 19.644 Changes after original qualification.
1444. § 19.645 Notice of permanent discontinuance of business.
1445. § 19.646 Construction and equipment requirements.
1446. 234 Rules for Operating Vinegar Plants
1447. § 19.647 Authorized operations.
1448. § 19.648 Conduct of operations.
1449. § 19.649 Restrictions on alcohol content.
1450. 235 Required Records for Vinegar Plants
1451. § 19.650 Daily records.
1452. 236 Liability for Distilled Spirits Tax
1453. § 19.651 Liability for distilled spirits tax.
1454. Subpart X Distilled Spirits for Fuel Use
1455. § 19.661 Scope.
1456. 237 General
1457. § 19.662 Definitions.
1458. § 19.663 Application of other provisions.
1459. § 19.665 Alternate methods or procedures.
1460. § 19.666 Application for and use of an alternate method or procedure.
1461. § 19.667 Emergency variations from requirements.
1462. 238 Liability for Taxes
1463. § 19.669 Distilled spirits taxes.
1464. § 19.670 Dealer registration and recordkeeping.
1465. 239 Obtaining a Permit
1466. § 19.672 Types of plants.
1467. § 19.673 Small plant permit applications.
1468. § 19.674 TTB action on small plant applications.
1469. § 19.675 Medium plant permit applications.
1470. § 19.676 Large plant permit applications.
1471. § 19.677 Large plant applications—organizational documents.
1472. § 19.678 Criteria for issuance of permit.
1473. § 19.679 Duration of permit.
1474. § 19.680 Registration of stills.
1475. 240 Changes to Permit Information
1476. § 19.683 Changes affecting permit applications.
1477. § 19.684 Automatic termination of permits.
1478. § 19.685 Change in type of alcohol fuel plant.
1479. § 19.686 Change in name of proprietor.
1480. § 19.687 Changes in officers, directors, members, managers, or principal persons.
1481. § 19.688 Change in proprietorship.
1482. § 19.689 Continuing partnerships.
1483. § 19.690 Change in location.
1484. § 19.691 Change in address without change in location or area.
1485. 241 Alternating Proprietorship
1486. § 19.692 Qualifying for alternating proprietorship.
1487. § 19.693 Operating requirements for alternating proprietorships.
1488. 242 Discontinuance of Business and Permit Suspension or Revocation
1489. § 19.695 Notice of permanent discontinuance.
1490. § 19.697 Permit suspension or revocation.
1491. 243 Bonds
1492. § 19.699 General bond requirements.
1493. § 19.700 Amount of bond.
1494. 244 Requirements for Construction, Equipment, and Security
1495. § 19.703 Construction and equipment.
1496. § 19.704 Security.
1497. 245 TTB Rights and Authorities
1498. § 19.706 Supervision of operations.
1499. 246 Accounting for Spirits
1500. § 19.709 Gauging.
1501. § 19.710 Inventory of spirits.
1502. 247 Recordkeeping
1503. § 19.714 General requirements for records.
1504. § 19.715 Format of records.
1505. § 19.716 Maintenance and retention of records.
1506. § 19.717 Time for making entries in records.
1507. § 19.718 Required records.
1508. § 19.719 Spirits made unfit for beverage use in the production process.
1509. 248 Reports
1510. § 19.720 Reports.
1511. 249 Redistillation
1512. § 19.722 General rules for redistillation of spirits or fuel alcohol.
1513. § 19.723 Effect of redistillation on plant size and bond amount.
1514. § 19.724 Records of redistillation.
1515. 250 Rules for Use, Withdrawal, and Transfer of Spirits
1516. § 19.726 Prohibited uses, transfers, and withdrawals.
1517. § 19.727 Use on premises.
1518. § 19.728 Withdrawal of spirits.
1519. § 19.729 Withdrawal of fuel alcohol.
1520. 251 Transfer of Spirits Between Alcohol Fuel Plants
1521. § 19.733 Authorized transfers between alcohol fuel plants.
1522. § 19.734 Consignor for in-bond shipments.
1523. § 19.735 Reconsignment while in transit.
1524. § 19.736 Consignee for in-bond shipments.
1525. 252 Transfer of Spirits to and from Distilled Spirits Plants
1526. § 19.739 Authorized transfers to or from distilled spirits plants.
1527. 253 Receipt of Spirits from Customs Custody
1528. § 19.742 Authorized transfers from customs custody.
1529. 254 Materials for Making Spirits Unfit for Beverage Use
1530. § 19.746 Authorized materials.
1531. § 19.747 Other materials.
1532. 255 Rules for Taking Samples
1533. § 19.749 Samples.
1534. 256 Marking Requirements
1535. § 19.752 Marks.
1536. Subpart Y Paperwork Reduction Act
1537. § 19.761 OMB control numbers assigned under the Paperwork Reduction Act.
1538. PART 20 DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM
1539. Subpart A Scope
1540. § 20.1 General.
1541. § 20.2 Territorial extent.
1542. § 20.3 Related regulations.
1543. Subpart B Definitions
1544. § 20.11 Meaning of terms.
1545. Subpart C Administrative Provisions
1546. 273 Authorities
1547. § 20.20 Delegations of the Administrator.
1548. § 20.21 Forms prescribed.
1549. § 20.22 Alternate methods or procedures; and emergency variations from requirements.
1550. § 20.23 Approval of formulas and statements of process.
1551. § 20.24 Allowance of claims.
1552. § 20.25 Permits.
1553. § 20.27 Right of entry and examination.
1554. § 20.28 Detention of containers.
1555. 274 Liability for Tax
1556. § 20.31 Applicable laws and regulations; persons liable for tax.
1557. 275 Marks and Brands
1558. § 20.33 Time of destruction of marks and brands.
1559. 276 Document Requirements
1560. § 20.36 Execution under penalties of perjury.
1561. § 20.37 Filing of qualifying documents.
1562. Ca Subpart Ca [Reserved]
1563. Subpart D Qualification of Dealers and Users
1564. 277 Application for Permit, Form 5150.22
1565. § 20.41 Application for industrial alcohol user permit.
1566. § 20.42 Data for application, Form 5150.22.
1567. § 20.43 Exceptions to application requirements.
1568. § 20.44 Disapproval of application.
1569. § 20.45 Organizational documents.
1570. 278 Industrial Alcohol User Permit, Form 5150.9
1571. § 20.48 Conditions of permits.
1572. § 20.49 Duration of permits.
1573. § 20.50 Correction of permits.
1574. § 20.51 Suspension or revocation of permits.
1575. § 20.52 Rules of practice in permit proceedings.
1576. § 20.53 Powers of attorney.
1577. § 20.54 Photocopying of permits.
1578. § 20.55 Posting of permits.
1579. 279 Changes After Original Qualification
1580. § 20.56 Changes affecting applications and permits.
1581. § 20.57 Automatic termination of permits.
1582. § 20.58 Adoption of documents by a fiduciary.
1583. § 20.59 Continuing partnerships.
1584. § 20.60 Change in name of permittee.
1585. § 20.61 Change in trade name.
1586. § 20.62 Change in location.
1587. § 20.63 Adoption of formulas and statements of process.
1588. § 20.64 Return of permits.
1589. 280 Registry of Stills
1590. § 20.66 Registry of stills.
1591. 281 Permanent Discontinuance of Business
1592. § 20.68 Notice of permanent discontinuance.
1593. E Subpart E [Reserved]
1594. Subpart F Formulas and Statements of Process
1595. § 20.91 Formula.
1596. § 20.92 Samples.
1597. § 20.93 Changes to formulas.
1598. § 20.94 Statement of process.
1599. § 20.95 Developmental samples of articles.
1600. 282 Approval Policies
1601. § 20.100 General.
1602. § 20.101 Drafting formulas.
1603. § 20.102 Bay rum, alcoholado, or alcoholado-type toilet waters.
1604. § 20.103 [Reserved]
1605. § 20.104 Residual alcohol in spirit vinegar.
1606. 283 General-Use Formulas
1607. § 20.111 General.
1608. § 20.112 Special industrial solvents general-use formula.
1609. § 20.113 Proprietary solvents general-use formula.
1610. § 20.114 Tobacco flavor general-use formula.
1611. § 20.115 Ink general-use formula.
1612. § 20.116 Low alcohol general-use formula.
1613. § 20.117 Reagent alcohol general-use formula.
1614. § 20.118 Rubbing alcohol general-use formula.
1615. § 20.119 Toilet preparations containing not less than 10% essential oils general-use formula.
1616. § 20.120 Multi-purpose general-use formula.
1617. § 20.121 Vinegar general-use formula.
1618. § 20.122 S.D.A. 39-C general-use formula.
1619. § 20.123 Pressurized container general-use formula.
1620. § 20.124 Duplicating fluid and ink solvent general-use formula.
1621. Subpart G Requirements Relating to Articles
1622. § 20.131 Scope of subpart.
1623. § 20.132 General requirements.
1624. § 20.133 Registration of persons trafficking in articles.
1625. § 20.134 Labeling.
1626. § 20.135 State code numbers.
1627. § 20.136 Labeling regulations of other agencies.
1628. § 20.137 Penalties.
1629. Subpart H Sale and Use of Completely Denatured Alcohol
1630. § 20.141 General.
1631. § 20.142 Records of bulk conveyances.
1632. § 20.143 Receipt.
1633. § 20.144 Packages of completely denatured alcohol.
1634. § 20.145 Encased containers.
1635. § 20.146 Labels on bulk containers.
1636. § 20.147 Labels on consumer-size containers.
1637. § 20.148 Manufacture of articles with completely denatured alcohol.
1638. § 20.149 Records.
1639. Subpart I Operations by Dealers and Users of Specially Denatured Spirits
1640. 284 Obtaining Specially Denatured Spirits
1641. § 20.161 Withdrawals under permit.
1642. § 20.162 Regulation of withdrawals.
1643. § 20.163 Receipt and storage of specially denatured spirits.
1644. 285 Premises and Equipment
1645. § 20.164 Premises.
1646. § 20.165 Storage facilities.
1647. § 20.166 Stills and other equipment.
1648. § 20.167 Recovered and restored denatured spirits tanks.
1649. 286 Inventory and Records
1650. § 20.170 Physical inventory.
1651. § 20.171 Record of shipment.
1652. § 20.172 Records.
1653. 287 Operations by Dealers
1654. § 20.175 Shipment for account of another dealer.
1655. § 20.176 Packaging by a dealer.
1656. § 20.177 Encased containers.
1657. § 20.178 Marks and brands on containers of specially denatured spirits.
1658. § 20.179 Package identification number or serial number.
1659. § 20.180 Record of packages filled.
1660. § 20.181 Limitations on shipments.
1661. § 20.182 Bulk shipments.
1662. § 20.183 Exportation of S.D.S.
1663. 288 Operations by Users
1664. § 20.189 Use of specially denatured spirits.
1665. § 20.190 Diversion of articles for internal human use or beverage use.
1666. § 20.191 Bulk articles.
1667. § 20.192 Manufacturing record.
1668. § 20.193 Articles for export.
1669. Subpart J Losses
1670. § 20.201 Liability and responsibility of carrier.
1671. § 20.202 Losses in transit.
1672. § 20.203 Losses on premises.
1673. § 20.204 Incomplete shipments.
1674. § 20.205 Claims.
1675. Subpart K Recovery of Denatured Alcohol, Specially Denatured Rum, or Articles
1676. § 20.211 General.
1677. § 20.212 Deposit in receiving tanks.
1678. § 20.213 Reuse of recovered spirits.
1679. § 20.214 Shipment for restoration or redenaturation.
1680. § 20.215 Shipment of articles and spirits residues for redistillation.
1681. § 20.216 Record of shipment.
1682. Subpart L Destruction
1683. § 20.221 General.
1684. § 20.222 Destruction.
1685. Subpart M Return, Reconsignment and Disposition of Specially Denatured Spirits
1686. § 20.231 Return.
1687. § 20.232 Reconsignment in transit.
1688. § 20.233 Disposition after revocation of permit.
1689. § 20.234 Disposition on permanent discontinuance of use.
1690. § 20.235 Disposition to another user.
1691. Subpart N Use of Specially Denatured Spirits by the United States or Government Agency
1692. § 20.241 General.
1693. § 20.242 Application and permit, Form 5150.33.
1694. § 20.243 Procurement of specially denatured spirits.
1695. § 20.244 Receipt of shipment.
1696. § 20.245 Discontinuance of use.
1697. § 20.246 Disposition of specially denatured spirits on discontinuance of use.
1698. Subpart O Samples of Specially Denatured Spirits
1699. § 20.251 General.
1700. § 20.252 Samples larger than five gallons.
1701. § 20.253 Labels for samples.
1702. Subpart P Records and Reports
1703. § 20.261 Records of completely denatured alcohol.
1704. § 20.262 Dealer's records of specially denatured spirits.
1705. § 20.263 User's records of specially denatured spirits.
1706. § 20.264 User's records and report of products and processes.
1707. § 20.265 Retention of invoices.
1708. § 20.266 Time for making entries in records.
1709. § 20.267 Filing and retaining records.
1710. § 20.268 Photographic copies of records.
1711. PART 21 FORMULAS FOR DENATURED ALCOHOL AND RUM
1712. Subpart A General Provisions
1713. § 21.1 Scope of regulations.
1714. § 21.2 Forms prescribed.
1715. § 21.3 Stocks of discontinued formulas.
1716. § 21.4 Related regulations.
1717. § 21.5 Denatured spirits for export.
1718. § 21.6 Incorporations by reference.
1719. § 21.7 Delegations of the Administrator.
1720. Subpart B Definitions
1721. § 21.11 Meaning of terms.
1722. Subpart C Completely Denatured Alcohol Formulas
1723. § 21.21 General.
1724. § 21.22 Formula No. 18.
1725. § 21.23 Formula No. 19.
1726. § 21.24 Formula No. 20.
1727. § 21.25 Formula No. 35.
1728. § 21.26 Formula No. 12-A.
1729. Subpart D Specially Denatured Spirits Formulas and Authorized Uses
1730. § 21.31 General.
1731. § 21.32 Formula No. 1.
1732. § 21.33 Formula No. 2-B.
1733. § 21.34 [Reserved]
1734. § 21.35 Formula No. 3-A.
1735. § 21.36 [Reserved]
1736. § 21.37 Formula No. 3-C.
1737. § 21.38 Formula No. 4.
1738. §§ 21.39-21.40 [Reserved]
1739. § 21.41 Formula No. 13-A.
1740. § 21.42 [Reserved]
1741. § 21.43 Formula No. 18.
1742. § 21.44 Formula No. 19.
1743. §§ 21.45-21.46 [Reserved]
1744. § 21.47 Formula No. 23-A.
1745. § 21.48 [Reserved]
1746. § 21.49 Formula No. 23-H.
1747. § 21.50 Formula No. 25.
1748. § 21.51 Formula No. 25-A.
1749. §§ 21.52-21.54 [Reserved]
1750. § 21.55 Formula No. 28-A.
1751. § 21.56 Formula No. 29.
1752. § 21.57 Formula No. 30.
1753. § 21.58 Formula No. 31-A.
1754. § 21.59 Formula No. 32.
1755. §§ 21.60-21.61 [Reserved]
1756. § 21.62 Formula No. 35-A.
1757. § 21.63 Formula No. 36.
1758. § 21.64 Formula No. 37.
1759. § 21.65 Formula No. 38-B.
1760. § 21.66 [Reserved]
1761. § 21.67 Formula No. 38-D.
1762. § 21.68 Formula No. 38-F.
1763. §§ 21.69-21.70 [Reserved]
1764. § 21.71 Formula No. 39-B.
1765. § 21.72 Formula No. 39-C.
1766. § 21.73 Formula No. 39-D.
1767. § 21.74 Formula No. 40.
1768. § 21.75 Formula No. 40-A.
1769. § 21.76 Formula No. 40-B.
1770. § 21.77 Formula No. 40-C.
1771. § 21.78 [Reserved]
1772. § 21.79 Formula No. 44.
1773. § 21.80 Formula No. 45.
1774. § 21.81 [Reserved]
1775. Subpart E Specifications for Denaturants
1776. § 21.91 General.
1777. § 21.92 Denaturants listed as U.S.P. or N.F.
1778. § 21.93 Acetaldehyde.
1779. § 21.94 Acetaldol.
1780. § 21.94-T Alkylate.
1781. § 21.95 Alpha terpineol.
1782. § 21.96 Ammonia, aqueous.
1783. §§ 21.97-21.98 [Reserved]
1784. § 21.99 Brucine alkaloid.
1785. § 21.100 n-Butyl alcohol.
1786. § 21.101 tert-Butyl alcohol.
1787. § 21.102 Caustic soda, liquid.
1788. §§ 21.103-21.104 [Reserved]
1789. § 21.105 Citronella oil, natural.
1790. § 21.105-T1 Cornmint oil (Mentha arvensis and Mentha canadensis).
1791. § 21.105-T2 Cyclohexane.
1792. § 21.106 Diethyl phthalate.
1793. § 21.106-T Distilled lime oil (Citrus aurantifolia).
1794. § 21.107 Ethyl acetate.
1795. § 21.108 Ethyl ether.
1796. § 21.108-T Ethyl tertiary butyl ether.
1797. § 21.109 Gasoline.
1798. § 21.110 Gasoline, unleaded.
1799. § 21.111 [Reserved]
1800. § 21.112 Heptane.
1801. § 21.112-T1 Hexane (mixed isomers).
1802. § 21.112-T2 n-Hexane.
1803. § 21.112-T3 High octane denaturant blend.
1804. § 21.113 Isopropyl alcohol.
1805. § 21.114 Kerosene.
1806. § 21.115 Kerosene (deodorized).
1807. § 21.115-T1 Lemon oil (Citrus limonium).
1808. § 21.115-T2 L(-)-Carvone.
1809. § 21.116 Methyl alcohol.
1810. § 21.117 Methyl isobutyl ketone.
1811. § 21.118 Methyl n-butyl ketone.
1812. § 21.118-T1 Methyl tertiary butyl ether.
1813. § 21.118-T2 Naphtha.
1814. § 21.118-T3 Natural gasoline.
1815. § 21.119 Nicotine solution.
1816. § 21.120 Nitropropane, mixed isomers of.
1817. § 21.121 Peppermint oil, Terpeneless.
1818. § 21.122 Potassium Hydroxide.
1819. § 21.123 Pyronate.
1820. § 21.124 Quassin.
1821. § 21.124-T Raffinate.
1822. § 21.125 Rubber hydrocarbon solvent.
1823. § 21.126 Safrole.
1824. § 21.127 Shellac (refined).
1825. § 21.128 [Reserved]
1826. § 21.129 Spearmint oil, terpeneless.
1827. § 21.130 Spike lavender oil, natural.
1828. § 21.130-T Straight run gasoline.
1829. § 21.131 Sucrose octaacetate.
1830. § 21.132 Toluene.
1831. § 21.133 Vinegar.
1832. Subpart F Uses of Specially Denatured Alcohol and Specially Denatured Rum
1833. § 21.141 List of products and processes using specially denatured alcohol and rum, and formulas authorized therefor.
1834. Subpart G Denaturants Authorized for Denatured Spirits
1835. § 21.151 List of denaturants authorized for denatured spirits.
1836. Subpart H Weights and Specific Gravities of Specially Denatured Alcohol
1837. § 21.161 Weights and specific gravities of specially denatured alcohol.
1838. PART 22 DISTRIBUTION AND USE OF TAX-FREE ALCOHOL
1839. Subpart A Scope
1840. § 22.1 General.
1841. § 22.2 Territorial extent.
1842. § 22.3 Related regulations.
1843. Subpart B Definitions
1844. § 22.11 Meaning of terms.
1845. Subpart C Administrative Provisions
1846. 298 Authorities
1847. § 22.20 Delegations of the Administrator.
1848. § 22.21 Forms prescribed.
1849. § 22.22 Alternate methods or procedures; and emergency variations from requirements.
1850. § 22.23 Allowance of claims.
1851. § 22.24 Permits.
1852. § 22.25 Right of entry and examination.
1853. § 22.26 Detention of containers.
1854. 299 Liability for Tax
1855. § 22.31 Persons liable for tax.
1856. 300 Destruction of Marks and Brands
1857. § 22.33 Time of destruction of marks and brands.
1858. 301 Document Requirements
1859. § 22.35 Execution under penalties of perjury.
1860. § 22.36 Filing of qualifying documents.
1861. Ca Subpart Ca [Reserved]
1862. Subpart D Qualification
1863. 302 Application for Permit, Form 5150.22
1864. § 22.41 Application for industrial alcohol user permit.
1865. § 22.42 Data for application, Form 5150.22.
1866. § 22.43 Exceptions to application requirements.
1867. § 22.44 Disapproval of application.
1868. § 22.45 Organizational documents.
1869. 303 Industrial Alcohol User Permit, Form 5150.9
1870. § 22.48 Conditions of permits.
1871. § 22.49 Duration of permits.
1872. § 22.50 Correction of permits.
1873. § 22.51 Suspension or revocation of permits.
1874. § 22.52 Rules of practice in permit proceedings.
1875. § 22.53 Powers of attorney.
1876. § 22.54 Photocopying of permits.
1877. § 22.55 Posting of permits.
1878. 304 Changes After Original Qualification
1879. § 22.57 Changes affecting applications and permits.
1880. § 22.58 Automatic termination of permits.
1881. § 22.59 Adoption of documents by a fiduciary.
1882. § 22.60 Continuing partnerships.
1883. § 22.61 Change in name of permittee.
1884. § 22.62 Change in trade name.
1885. § 22.63 Change in location.
1886. § 22.64 Return of permits.
1887. 305 Registry of Stills
1888. § 22.66 Registry of stills.
1889. 306 Permanent Discontinuance of Use of Tax-Free Alcohol
1890. § 22.68 Notice of permanent discontinuance.
1891. E Subpart E [Reserved]
1892. Subpart F Premises and Equipment
1893. § 22.91 Premises.
1894. § 22.92 Storage facilities.
1895. § 22.93 Equipment for recovery and restoration of tax-free alcohol.
1896. Subpart G Use of Tax-Free Alcohol
1897. § 22.101 Authorized uses.
1898. § 22.102 Prohibited uses.
1899. § 22.103 States and the District of Columbia.
1900. § 22.104 Educational organizations, colleges of learning, and scientific universities.
1901. § 22.105 Hospitals, blood banks, and sanitariums.
1902. § 22.106 Clinics.
1903. § 22.107 Pathological laboratories.
1904. § 22.108 Other laboratories.
1905. Subpart H Withdrawal and Receipt of Tax-Free Alcohol
1906. § 22.111 Withdrawals under permit.
1907. § 22.112 Regulation of withdrawals.
1908. § 22.113 Receipt of tax-free alcohol.
1909. § 22.114 Alcohol received from the General Services Administration.
1910. Subpart I Losses
1911. § 22.121 Liability and responsibility of carriers.
1912. § 22.122 Losses in transit.
1913. § 22.123 Losses on premises.
1914. § 22.124 Incomplete shipments.
1915. § 22.125 Claims.
1916. Subpart J Recovery of Tax-Free Alcohol
1917. § 22.131 General.
1918. § 22.132 Deposit in storage tanks.
1919. § 22.133 Shipment for redistillation.
1920. § 22.134 Records of shipment.
1921. Subpart K Destruction
1922. § 22.141 General.
1923. § 22.142 Destruction.
1924. Subpart L Return, Reconsignment and Disposition of Tax-Free or Recovered Alcohol
1925. § 22.151 Return.
1926. § 22.152 Reconsignment in transit.
1927. § 22.153 Disposition after revocation of permit.
1928. § 22.154 Disposition on permanent discontinuance of use.
1929. § 22.155 Emergency disposition to another permittee.
1930. Subpart M Records of Transactions
1931. § 22.161 Records.
1932. § 22.162 Inventories.
1933. § 22.163 Time for making entries.
1934. § 22.164 Filing and retention of records.
1935. § 22.165 Photographic copies of records.
1936. Subpart N Use of Tax-Free Spirits by the United States or Government Agency
1937. § 22.171 General.
1938. § 22.172 Application and permit, Form 5150.33.
1939. § 22.173 Procurement of tax-free spirits.
1940. § 22.174 Receipt of shipment.
1941. § 22.175 Discontinuance of use.
1942. § 22.176 Disposition of excess spirits.
1943. PART 24 WINE
1944. Subpart A Scope
1945. § 24.1 General.
1946. § 24.2 Territorial extent.
1947. § 24.4 Related regulations.
1948. Subpart B Definitions
1949. § 24.10 Meaning of terms.
1950. Subpart C Administrative and Miscellaneous Provisions
1951. 330 Authorities
1952. § 24.19 Delegations of the Administrator.
1953. § 24.20 Forms prescribed.
1954. § 24.21 Modified forms.
1955. § 24.22 Alternate method or procedure.
1956. § 24.25 Emergency variations from requirements.
1957. § 24.26 Authority to approve.
1958. § 24.27 Segregation of operations.
1959. § 24.28 Installation of meters, tanks, and other apparatus.
1960. § 24.29 Claims.
1961. § 24.30 Supervision.
1962. § 24.31 Submission of forms and reports.
1963. § 24.32 Records.
1964. § 24.35 Right of entry and examination.
1965. § 24.36 Instruments and measuring devices.
1966. § 24.37 Samples for the United States.
1967. 331 Facilities and Assistance
1968. § 24.40 Gauging and measuring.
1969. § 24.41 Office facilities.
1970. 332 Employer Identification Number
1971. § 24.45 Use on returns.
1972. § 24.46 Application.
1973. § 24.47 Execution of IRS Form SS-4.
1974. 333 Dealer Registration and Recordkeeping
1975. § 24.50 [Reserved]
1976. § 24.51 Definitions.
1977. § 24.52 Dealer registration.
1978. § 24.53 Amending the dealer registration.
1979. § 24.54 Dealer records.
1980. 334 Assessments
1981. § 24.60 General.
1982. § 24.61 Assessment of tax.
1983. § 24.62 Notice.
1984. 335 Claims
1985. § 24.65 Claims for wine or spirits lost or destroyed in bond.
1986. § 24.66 Claims on wine returned to bond.
1987. § 24.67 Other claims.
1988. § 24.68 Insurance coverage.
1989. § 24.69 Filing of claims.
1990. § 24.70 Claims for credit of tax.
1991. 336 Tax Exempt Wine
1992. § 24.75 Wine for personal or family use.
1993. § 24.76 Tax exempt cider.
1994. § 24.77 Experimental wine.
1995. 337 Formulas
1996. § 24.80 General.
1997. § 24.81 Filing of formulas.
1998. § 24.82 Samples.
1999. 338 Essences
2000. § 24.85 Essences.
2001. § 24.86 Essences produced on wine premises.
2002. § 24.87 Essences made elsewhere.
2003. 339 Conveyance of Wine or Spirits on Wine Premises
2004. § 24.90 Taxpaid products.
2005. § 24.91 Conveyance of untaxpaid wine or spirits.
2006. § 24.92 Products in customs custody.
2007. 340 Samples
2008. § 24.95 General.
2009. § 24.96 Use off premises.
2010. § 24.97 Use on premises.
2011. Subpart D Establishment and Operations
2012. § 24.100 General.
2013. 341 Premises and Operations
2014. § 24.101 Bonded wine premises.
2015. § 24.102 Premises established for taxpaid wine operations.
2016. § 24.103 Other operations.
2017. 342 Application
2018. § 24.105 General.
2019. § 24.106 Basic permit requirements.
2020. § 24.107 Designation as a bonded winery.
2021. § 24.108 Bonded wine warehouse application.
2022. § 24.109 Data for application.
2023. § 24.110 Organizational documents.
2024. § 24.111 Description of premises.
2025. § 24.112 Name of proprietor and trade names.
2026. § 24.113 Description of volatile fruit-flavor concentrate operations.
2027. § 24.114 Registry of stills.
2028. § 24.115 Registry number.
2029. § 24.116 Powers of attorney.
2030. § 24.117 Maintenance of application file.
2031. 343 Changes Subsequent to Original Establishment
2032. § 24.120 Amended application.
2033. § 24.121 Changes affecting permits.
2034. § 24.122 Change in name of proprietor or trade name.
2035. § 24.123 Change in stockholders.
2036. § 24.124 Change in corporate officers.
2037. § 24.125 Change in proprietorship.
2038. § 24.126 Change in proprietorship involving a bonded wine warehouse.
2039. § 24.127 Adoption of formulas.
2040. § 24.128 Continuing partnerships.
2041. § 24.129 Change in location.
2042. § 24.130 Change in volatile fruit-flavor concentrate operations.
2043. § 24.131 Change in building construction and use of premises.
2044. § 24.132 Change in bond status.
2045. 344 Alternation
2046. § 24.135 Wine premises alternation.
2047. § 24.136 Procedure for alternating proprietors.
2048. § 24.137 Alternate use of the wine premises for customs purposes.
2049. 345 Permanent Discontinuance of Operations
2050. § 24.140 Notice.
2051. § 24.141 Bonded wine warehouse.
2052. 346 Bonds and Consents of Surety
2053. § 24.145 General requirements.
2054. § 24.146 Bonds.
2055. § 24.147 Operations bond or unit bond.
2056. § 24.148 Penal sums of bonds.
2057. § 24.149 Corporate surety.
2058. § 24.150 Powers of attorney.
2059. § 24.151 Deposit of collateral security.
2060. § 24.152 Consents of surety.
2061. § 24.153 Strengthening bonds.
2062. § 24.154 Superseding bonds and new bonds for existing proprietors.
2063. § 24.155 Disapproval and appeal from disapproval.
2064. § 24.156 Termination of bonds.
2065. § 24.157 Application by surety for relief from bond.
2066. § 24.158 Extent of relief.
2067. § 24.159 Release of collateral security.
2068. § 24.160 Application to terminate bond by existing proprietor who becomes exempt from bond requirements.
2069. Subpart E Construction and Equipment
2070. § 24.165 Premises.
2071. § 24.166 Buildings or rooms.
2072. § 24.167 Tanks.
2073. § 24.168 Identification of tanks.
2074. § 24.169 Pipelines.
2075. § 24.170 Measuring devices and testing instruments.
2076. Subpart F Production of Wine
2077. § 24.175 General.
2078. § 24.176 Crushing and fermentation.
2079. § 24.177 Chaptalization (Brix adjustment).
2080. § 24.178 Amelioration.
2081. § 24.179 Sweetening.
2082. § 24.180 Use of concentrated and unconcentrated fruit juice.
2083. § 24.181 Use of sugar.
2084. § 24.182 Use of acid to correct natural deficiencies.
2085. § 24.183 Use of distillates containing aldehydes.
2086. § 24.184 Use of volatile fruit-flavor concentrate.
2087. § 24.185 Use of wood to treat natural wine.
2088. § 24.186 Accidental additions of water.
2089. Subpart G Production of Effervescent Wine
2090. § 24.190 General.
2091. § 24.191 Segregation of operations.
2092. § 24.192 Process and materials.
2093. § 24.193 Conversion into still wine or still hard cider.
2094. Subpart H Production of Special Natural Wine
2095. § 24.195 General.
2096. § 24.196 Formula required.
2097. § 24.197 Production by fermentation.
2098. § 24.198 Blending.
2099. Subpart I Production of Agricultural Wine
2100. § 24.200 General.
2101. § 24.201 Formula required.
2102. § 24.202 Dried fruit.
2103. § 24.203 Honey wine.
2104. § 24.204 Other agricultural products.
2105. Subpart J Production of Other Than Standard Wine
2106. § 24.210 Classes of wine other than standard wine.
2107. § 24.211 Formula required.
2108. § 24.212 High fermentation wine.
2109. § 24.213 Heavy bodied blending wine.
2110. § 24.214 Spanish type blending sherry.
2111. § 24.215 Wine or wine products not for beverage use.
2112. § 24.216 Distilling material.
2113. § 24.217 Vinegar stock.
2114. § 24.218 Other wine.
2115. Subpart K Spirits
2116. § 24.225 Production and use of spirits.
2117. § 24.226 Receipt or transfer of spirits.
2118. § 24.227 Transfer of spirits by pipeline for immediate use.
2119. § 24.228 Transfer of spirits by pipeline to a spirits storage tank.
2120. § 24.229 Tank car and tank truck requirements.
2121. § 24.230 Examination of tank car or tank truck.
2122. § 24.231 Receipt of spirits in sealed bulk containers.
2123. § 24.232 Gauge of spirits.
2124. § 24.233 Addition of spirits to wine.
2125. § 24.234 Other use of spirits.
2126. § 24.235 Taxpayment or destruction of spirits.
2127. § 24.236 Losses of spirits.
2128. § 24.237 Spirits added to juice or concentrated fruit juice.
2129. Subpart L Storage, Treatment and Finishing of Wine
2130. § 24.240 General.
2131. § 24.241 Decolorizing juice or wine.
2132. § 24.242 Authority to use greater quantities of decolorizing material in juice or wine.
2133. § 24.243 Filtering aids.
2134. § 24.244 Use of acid to stabilize standard wine.
2135. § 24.245 Use of carbon dioxide in still wine and still hard cider.
2136. § 24.246 Materials authorized for the treatment of wine and juice.
2137. § 24.247 Materials authorized for the treatment of distilling material.
2138. § 24.248 Processes authorized for the treatment of wine, juice, and distilling material.
2139. § 24.249 Experimentation with new treating material or process.
2140. § 24.250 Application for use of new treating material or process.
2141. § 24.251 Tolerance for artificially carbonated hard cider and sparkling hard cider.
2142. § 24.252 Salvaging accidentally diluted wine.
2143. 347 Bottling, Packing, and Labeling of Wine
2144. § 24.255 Bottling or packing wine.
2145. § 24.256 Bottle aging wine.
2146. § 24.257 Labeling wine containers.
2147. § 24.258 Certificates of approval or exemption.
2148. § 24.259 Marks.
2149. § 24.260 Serial numbers or filling date.
2150. Subpart M Losses of Wine
2151. § 24.265 Losses by theft.
2152. § 24.266 Inventory losses.
2153. § 24.267 Losses in transit.
2154. § 24.268 Losses by fire or other casualty.
2155. Subpart N Removal, Return and Receipt of Wine
2156. 348 Taxpaid Removals
2157. § 24.270 Determination of tax.
2158. § 24.271 Deferred payment return periods—annual, quarterly, and semimonthly.
2159. § 24.272 Payment of tax by electronic fund transfer.
2160. § 24.273 [Reserved]
2161. § 24.274 Failure to timely pay tax or file a return.
2162. § 24.275 Prepayment of tax.
2163. § 24.276 Prepayment of tax; proprietor in default.
2164. § 24.277 Date of mailing or delivering of returns.
2165. § 24.278 Tax credit for certain small domestic producers.
2166. § 24.279 Tax adjustments related to wine credit.
2167. 349 Transfer of Wine in Bond
2168. § 24.280 General.
2169. § 24.281 Consignor premises.
2170. § 24.282 Multiple transfers.
2171. § 24.283 Reconsignment.
2172. § 24.284 Consignee premises.
2173. 350 Removals Without Payment of Tax
2174. § 24.290 Removal of wine as distilling material.
2175. § 24.291 Removal of wine for vinegar production.
2176. § 24.292 Exported wine.
2177. § 24.293 Wine for Government use.
2178. § 24.294 Destruction of wine.
2179. 351 Return of Wine to Bond
2180. § 24.295 Return of wine to bond.
2181. 352 Taxpaid Wine Operations
2182. § 24.296 Taxpaid wine operations.
2183. Subpart O Records and Reports
2184. § 24.300 General.
2185. § 24.301 Bulk still wine and bulk still hard cider record.
2186. § 24.302 Effervescent wine record.
2187. § 24.303 Formula wine record.
2188. § 24.304 Chaptalization (Brix adjustment) and amelioration record.
2189. § 24.305 Sweetening record.
2190. § 24.306 Distilling material or vinegar stock record.
2191. § 24.307 Nonbeverage wine record.
2192. § 24.308 Bottled or packed wine record.
2193. § 24.309 Transfer in bond record.
2194. § 24.310 Taxpaid removals from bond record.
2195. § 24.311 Taxpaid wine record.
2196. § 24.312 Wine returned to bond record.
2197. § 24.313 Inventory record.
2198. § 24.314 Label information record.
2199. § 24.315 Materials received and used record.
2200. § 24.316 Spirits record.
2201. § 24.317 Sugar record.
2202. § 24.318 Acid record.
2203. § 24.319 Carbon dioxide record.
2204. § 24.320 Chemical record.
2205. § 24.321 Decolorizing material record.
2206. § 24.322 Allied products record.
2207. § 24.323 Excise Tax Return form.
2208. Subpart P Eligibility for the Hard Cider Tax Rate
2209. § 24.331 Wine eligible for the hard cider tax rate.
2210. § 24.332 Hard cider materials.
2211. PART 25 BEER
2212. Subpart A Scope of Regulations
2213. § 25.1 Production and removal of beer.
2214. § 25.2 Territorial extent.
2215. § 25.3 Forms prescribed.
2216. § 25.4 Related regulations.
2217. § 25.5 OMB control numbers assigned under the Paperwork Reduction Act.
2218. § 25.6 Delegations of the Administrator.
2219. Subpart B Definitions
2220. § 25.11 Meaning of terms.
2221. 374 Standards for Beer
2222. § 25.15 Materials for the production of beer.
2223. Subpart C Location and Use of Brewery
2224. § 25.21 Restrictions on location.
2225. § 25.22 Continuity of brewery.
2226. § 25.23 Restrictions on use.
2227. § 25.24 Storage of beer.
2228. § 25.25 Operation of a tavern on brewery premises.
2229. Subpart D Construction and Equipment
2230. 375 Construction
2231. § 25.31 Brewery buildings.
2232. 376 Equipment
2233. § 25.35 Tanks.
2234. § 25.36 Empty container storage.
2235. Subpart E Measurement of Beer
2236. § 25.41 Measuring system required.
2237. § 25.42 Testing of measuring devices.
2238. Subpart F Miscellaneous Provisions
2239. § 25.51 Right of Entry and Examination.
2240. § 25.52 Variations from requirements.
2241. 377 Samples
2242. § 25.53 Submissions of samples of fermented products.
2243. 378 Formulas
2244. § 25.55 Formulas for fermented products.
2245. § 25.56 Filing of formulas.
2246. § 25.57 Formula information.
2247. § 25.58 New and superseding formulas.
2248. Subpart G Qualification of a Brewery
2249. 379 Original Qualification
2250. § 25.61 General requirements for notice.
2251. § 25.62 Data for notice.
2252. § 25.63 Notice of registration.
2253. § 25.64 Maintenance of notice file.
2254. § 25.65 Power of attorney.
2255. § 25.66 Organizational documents.
2256. § 25.67 [Reserved]
2257. § 25.68 Description of brewery.
2258. 380 Changes After Original Qualification
2259. § 25.71 Amended or superseding notices.
2260. § 25.72 Change in proprietorship.
2261. § 25.73 Change in partnership.
2262. § 25.74 Change in stockholders.
2263. § 25.75 Change in officers and directors.
2264. § 25.76 [Reserved]
2265. § 25.77 Change in location.
2266. § 25.78 Change in premises.
2267. § 25.79 Change in bond status.
2268. 381 Alternation of Operations
2269. § 25.81 Alternation of brewery and bonded or taxpaid wine premises.
2270. 382 Discontinuance of Business
2271. § 25.85 Notice of permanent discontinuance.
2272. Subpart H Bonds and Consents of Surety
2273. § 25.91 Requirement for bond.
2274. § 25.92 Consent of surety.
2275. § 25.93 Penal sum of bond.
2276. § 25.94 Strengthening bonds.
2277. § 25.95 Superseding bonds and new bonds for existing brewers.
2278. § 25.96 Superseding bond.
2279. § 25.97 Continuation certificate.
2280. § 25.98 Surety or security.
2281. § 25.99 Filing powers of attorney.
2282. 383 Disapproval or Termination of Bonds or Consents of Surety
2283. § 25.101 Disapproval of bonds or consents of surety.
2284. § 25.102 Termination of surety's liability.
2285. § 25.103 Notice by surety for relief from liability under bond.
2286. § 25.104 Termination of bonds.
2287. § 25.105 Release of collateral security.
2288. § 25.106 Application to terminate bond by existing brewer who becomes exempt from bond requirements.
2289. Subpart I Dealer Registration and Recordkeeping
2290. § 25.111 Definitions.
2291. § 25.112 Dealer registration.
2292. § 25.113 Amending the dealer registration.
2293. § 25.114 Dealer records.
2294. Subpart J Marks, Brands, and Labels
2295. § 25.141 Barrels and kegs.
2296. § 25.142 Bottles.
2297. § 25.143 Cases.
2298. § 25.144 Rebranding barrels and kegs.
2299. § 25.145 Tanks, vehicles, and vessels.
2300. Subpart K Tax on Beer
2301. 384 Liability for Tax
2302. § 25.151 Rate of tax.
2303. § 25.152 Reduced rate of tax for certain brewers.
2304. § 25.153 Persons liable for tax.
2305. 385 Determination of Tax
2306. § 25.155 Types of containers.
2307. § 25.156 Determination of tax on keg beer.
2308. § 25.157 Determination of tax on bottled beer.
2309. § 25.158 Tax computation for bottled beer.
2310. § 25.159 Time of tax determination and payment; offsets.
2311. § 25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.
2312. 386 Preparation and Remittance of Tax Returns
2313. § 25.163 Method of tax payment.
2314. § 25.164 Deferred payment return periods—annual, quarterly, and semimonthly.
2315. § 25.164a Special September rule for taxes due by semimonthly return.
2316. § 25.165 Payment of tax by electronic fund transfer.
2317. § 25.166 Payment of reduced rate of tax.
2318. § 25.167 Notice of brewer to pay reduced rate of tax.
2319. § 25.168 Employer identification number.
2320. § 25.169 Application for employer identification number.
2321. 387 Prepayment of Tax
2322. § 25.173 Brewer in default.
2323. § 25.174 Bond not sufficient.
2324. § 25.175 Prepayment of tax.
2325. 388 Failure To Pay Tax
2326. § 25.177 Evasion of or failure to pay tax; failure to file a tax return.
2327. Subpart L Removals Without Payment of Tax
2328. 389 Transfer to Another Brewery of Same Ownership
2329. § 25.181 Eligibility.
2330. § 25.182 Kinds of containers.
2331. § 25.183 Determination of quantity transferred.
2332. § 25.184 Losses in transit.
2333. § 25.185 Mingling.
2334. § 25.186 Record of beer transferred.
2335. 390 Removal of Beer Unfit for Beverage Use
2336. § 25.191 General.
2337. § 25.192 Removal of sour or damaged beer.
2338. 391 Removals for Analysis, Research, Development or Testing
2339. § 25.195 Removals for analysis.
2340. § 25.196 Removals for research, development or testing.
2341. 392 Removal of Beer to a Contiguous Distilled Spirits Plant
2342. § 25.201 Removal by pipeline.
2343. 393 Exportation
2344. § 25.203 Exportation without payment of tax.
2345. 394 Beer For Personal or Family Use
2346. § 25.205 Production.
2347. § 25.206 Removal of beer.
2348. § 25.207 Removal from brewery for personal or family use.
2349. Subpart M Beer Returned to Brewery
2350. § 25.211 Beer returned to brewery.
2351. § 25.212 Beer returned to brewery from which removed.
2352. § 25.213 Beer returned to brewery other than that from which removed.
2353. Subpart N Voluntary Destruction
2354. § 25.221 Voluntary destruction of beer.
2355. § 25.222 Notice of brewer.
2356. § 25.223 Destruction of beer off brewery premises.
2357. § 25.224 Refund or adjustment of tax.
2358. § 25.225 Destruction of taxpaid beer which was never removed from brewery premises.
2359. Subpart O Beer Purchased From Another Brewer
2360. § 25.231 Finished beer.
2361. § 25.232 Basic permit.
2362. Subpart P Cereal Beverage
2363. § 25.241 Production.
2364. § 25.242 Markings.
2365. Subpart Q Removal of Brewer's Yeast and Other Articles
2366. § 25.251 Authorized removals.
2367. § 25.252 Records.
2368. Subpart R Beer Concentrate
2369. § 25.261 General.
2370. § 25.262 Restrictions and conditions on processes of concentration and reconstitution.
2371. § 25.263 Production of concentrate and reconstitution of beer.
2372. § 25.264 Transfer between breweries.
2373. Subpart S Pilot Brewing Plants
2374. § 25.271 General.
2375. § 25.272 Application.
2376. § 25.273 Action on application.
2377. § 25.274 Bond.
2378. § 25.275 [Reserved]
2379. § 25.276 Operations and records.
2380. § 25.277 Discontinuance of operations.
2381. Subpart T Refund or Adjustment of Tax or Relief From Liability
2382. § 25.281 General.
2383. § 25.282 Beer lost by fire, theft, casualty, or act of God.
2384. § 25.283 Claims for refund of tax.
2385. § 25.284 Adjustment of tax.
2386. § 25.285 Refund of beer tax excessively paid.
2387. § 25.286 Claims for remission of tax on beer lost in transit between breweries.
2388. Subpart U Records and Reports
2389. § 25.291 Records.
2390. § 25.292 Daily records of operations.
2391. § 25.293 Record of ballings and alcohol content.
2392. § 25.294 Inventories.
2393. § 25.295 Record of unsalable beer.
2394. § 25.296 Record of beer concentrate.
2395. § 25.297 Report of Operations, Form 5130.9 or Form 5130.26.
2396. § 25.298 Excise tax return, Form 5000.24.
2397. § 25.299 Execution under penalties of perjury.
2398. § 25.300 Retention and preservation of records.
2399. § 25.301 Photographic copies of records.
2400. PART 26 LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
2401. Subpart A Scope of Regulations
2402. § 26.1 Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands.
2403. § 26.2 Forms prescribed.
2404. § 26.3 Delegations of the Administrator.
2405. Subpart B Definitions
2406. § 26.11 Meaning of terms.
2407. C Subpart C [Reserved]
2408. Subpart Ca Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands
2409. § 26.30 Excise taxes.
2410. § 26.31 Formula.
2411. Subpart Cb Products Coming Into the United States From Puerto Rico
2412. § 26.35 Taxable status.
2413. § 26.36 Products exempt from tax.
2414. §§ 26.36a-26.36b [Reserved]
2415. § 26.36c Shipments of bulk distilled spirits to the United States without payment of tax.
2416. § 26.37 Alcohol and Tobacco Tax and Trade Bureau Officers.
2417. § 26.38 Containers of distilled spirits.
2418. § 26.39 Labels.
2419. § 26.40 Marking containers of distilled spirits.
2420. § 26.41 Destruction of marks and brands.
2421. § 26.43 Samples.
2422. 413 Dealer Registration and Recordkeeping
2423. § 26.44 Liquor dealer registration and recordkeeping.
2424. § 26.45 Warehouse receipts covering distilled spirits.
2425. §§ 26.46-26.47 [Reserved]
2426. Subpart D Formulas for Products From Puerto Rico
2427. § 26.50 Formulas for liquors.
2428. § 26.50a Verification of eligible flavors.
2429. § 26.51 Formulas for articles, eligible articles and products manufactured with denatured spirits.
2430. § 26.52 Still wines containing carbon dioxide.
2431. § 26.53 Changes of formulas.
2432. § 26.54 Filing and disposition of formulas.
2433. § 26.55 Previously approved formulas.
2434. Subpart E Taxpayment of Liquors and Articles in Puerto Rico
2435. 414 Bonds
2436. § 26.61 General.
2437. § 26.62 Corporate surety.
2438. § 26.62a Filing of powers of attorney.
2439. § 26.62b Execution of powers of attorney.
2440. § 26.63 Deposit of securities or cash (including cash equivalents) in lieu of corporate surety.
2441. § 26.64 Consents of surety.
2442. § 26.65 Authority to approve bonds and consents of surety.
2443. § 26.66 Bond, TTB Form 5110.50—Distilled spirits.
2444. § 26.67 Bond, TTB Form 5120.32—Wine.
2445. § 26.68 Bond, TTB Form 5130.16—Beer.
2446. § 26.68a Bond account.
2447. § 26.69 Strengthening bonds.
2448. § 26.70 Superseding bonds and new bonds for previously exempt persons.
2449. § 26.70a Notice of approval of bonds.
2450. 415 Termination of Bonds
2451. § 26.71 Termination of bonds.
2452. § 26.72 Application of surety for relief from bond.
2453. § 26.73 Relief of surety from bond.
2454. § 26.74 Release of pledged securities or cash (including cash equivalents).
2455. § 26.75 TTB Form 5000.23 PR, Notice of Termination of Bond.
2456. 416 Permits Required
2457. § 26.76 Insular permits.
2458. 417 Distilled Spirits
2459. § 26.77 Subject to tax.
2460. § 26.78 Application and permit, TTB Form 5110.51.
2461. § 26.79 Inspection or gauge and computation of tax.
2462. § 26.79a Computation of effective tax rate.
2463. § 26.80 Deferred payment of tax—release of spirits.
2464. § 26.81 Prepayment of tax and release of spirits.
2465. § 26.82 Permit to ship.
2466. 418 Packages of Distilled Spirits
2467. § 26.86 Authority for shipment.
2468. § 26.87 Evidence of taxpayment.
2469. 419 Wine
2470. § 26.92 Subject to tax.
2471. § 26.93 Application and permit, TTB Form 5100.21.
2472. § 26.94 Computation of tax.
2473. § 26.95 Deferred payment of tax—release of wine.
2474. § 26.96 Prepayment of tax—release of wine.
2475. § 26.96a [Reserved]
2476. § 26.96b Permit to ship.
2477. § 26.97 Marking containers of wine.
2478. 420 Beer
2479. § 26.101 Subject to tax.
2480. § 26.102 Application and permit, TTB Form 5100.21.
2481. § 26.103 Computation of tax.
2482. § 26.104 Deferred payment of tax—release of beer.
2483. § 26.105 Prepayment of tax—release of beer.
2484. § 26.105a Permit to ship.
2485. § 26.106 Marking containers of beer.
2486. 421 Articles
2487. § 26.107 Taxable status.
2488. § 26.108 Application for permit, TTB Form 5110.51 and/or 5100.21.
2489. § 26.109 Taxpayment.
2490. § 26.110 Release of articles or liquors.
2491. 422 Payment of Tax by Return
2492. § 26.111 General.
2493. § 26.112 Returns for deferred payment of tax.
2494. § 26.112a Payment of tax by electronic fund transfer.
2495. § 26.113 Returns for prepayment of taxes.
2496. 423 Permit To Ship Liquors and Articles
2497. § 26.114 Permit to ship required.
2498. § 26.115 Application, TTB Form 5170.7.
2499. § 26.116 Issuance of permit, TTB Form 5170.7, and customs inspection.
2500. 424 Procedure at Port of Arrival
2501. § 26.117 Action by carrier.
2502. § 26.118 Inspection by district director of customs at port of arrival.
2503. § 26.119 Disposition of forms by district director of customs.
2504. Subpart F Liquors and Articles Purchased by Tourists in Puerto Rico
2505. § 26.125 Taxable.
2506. § 26.126 Taxpayment in Puerto Rico.
2507. § 26.128 Taxpayment at port of arrival.
2508. Subpart G Closures for Distilled Spirits From Puerto Rico
2509. § 26.135 Containers of distilled spirits to bear closures.
2510. § 26.136 Affixing closures.
2511. Subpart H Records and Reports of Liquors From Puerto Rico
2512. § 26.163 General requirements.
2513. § 26.164 Proprietors of taxpaid premises.
2514. § 26.164a Package gauge record.
2515. § 26.165 Certificate of effective tax rate computation.
2516. Subpart I Claims for Drawback on Eligible Articles From Puerto Rico
2517. § 26.170 Drawback of tax.
2518. § 26.171 Claimant registration.
2519. § 26.172 Bonds.
2520. § 26.173 Claims for drawback.
2521. § 26.174 Records.
2522. Subpart Ia Shipment of Denatured Spirits and Products Made With Denatured Spirits to the United States From Puerto Rico
2523. § 26.191 Notice of shipment.
2524. § 26.192 Samples and analysis.
2525. § 26.193 Notification of tax liability.
2526. § 26.194 Detention of articles.
2527. Subpart Ib Shipment of Bulk Distilled Spirits From Puerto Rico, Without Payment of Tax, for Transfer From Customs Custody to the Bonded Premises of a Distilled Spirits Plant
2528. § 26.196 General.
2529. § 26.197 Furnishing formula to consignee.
2530. § 26.198 [Reserved]
2531. § 26.199 Application and permit to ship, TTB Form 5110.31.
2532. § 26.199a Action by revenue agent.
2533. § 26.199b Issuance and disposition of permit.
2534. § 26.199c Action by carrier.
2535. § 26.199d Customs inspection and release.
2536. § 26.199e [Reserved]
2537. § 26.199f Consignee premises.
2538. Subpart J Products Coming Into the United States From the Virgin Islands
2539. § 26.200 Taxable status.
2540. § 26.201 Products exempt from tax.
2541. § 26.201a Production in the Virgin Islands for tax-free shipment to the United States.
2542. § 26.201b [Reserved]
2543. § 26.201c Shipments of distilled spirits, natural wine, and beer to the United States without payment of tax.
2544. § 26.202 Requirements of the Federal Alcohol Administration Act.
2545. § 26.203 Containers of 1 gallon (3.785 liters) or less.
2546. § 26.203a Containers in excess of 1 gallon (3.785 liters).
2547. § 26.204 Regauge.
2548. § 26.204a Verification of eligible wines and eligible flavors.
2549. § 26.205 Certificate.
2550. § 26.206 Marking packages and cases.
2551. § 26.207 Destruction of marks and brands.
2552. § 26.208 Craft Beverage Modernization Act Tax benefits.
2553. § 26.209 Samples.
2554. 425 Dealer Registration and Recordkeeping
2555. § 26.210 Liquor dealer registration and recordkeeping.
2556. § 26.211 Warehouse receipts covering distilled spirits.
2557. Subpart K Formulas for Products From the Virgin Islands
2558. § 26.220 Formulas for liquors.
2559. § 26.221 Formulas for articles, eligible articles and products manufactured with denatured spirits.
2560. § 26.222 Still wines containing carbon dioxide.
2561. § 26.223 Changes of formulas.
2562. § 26.224 Filing and disposition of formulas.
2563. § 26.225 Previously approved formulas.
2564. Subpart L Closures for Distilled Spirits From the Virgin Islands
2565. 426 General
2566. § 26.230 Containers of distilled spirits to bear closures.
2567. § 26.231 Affixing closures.
2568. Subpart M Procedure at Port of Entry From the Virgin Islands
2569. § 26.260 Required information.
2570. § 26.261 [Reserved]
2571. § 26.262 Determination of tax on distilled spirits.
2572. § 26.262a Computation of effective tax rate.
2573. § 26.263 Determination of tax on beer.
2574. § 26.264 Determination of tax on wine.
2575. § 26.265 Determination of tax on articles.
2576. § 26.266 Tax payment.
2577. § 26.267 Payment of tax by electronic fund transfer.
2578. Subpart N Records and Reports of Liquors From the Virgin Islands
2579. 427 Record and Report of Liquors Brought Into the United States
2580. § 26.272 General requirements.
2581. § 26.273 Proprietors of taxpaid premises.
2582. § 26.273a Transfer record.
2583. § 26.273b Package gauge record.
2584. 428 Filing and Retention of Records and Reports
2585. § 26.275 Filing.
2586. § 26.276 Retention.
2587. § 26.277 [Reserved]
2588. Subpart O Tax-Free Shipments to the United States From the Virgin Islands
2589. § 26.291 General.
2590. 429 Shipment of Industrial Spirits and Specially Denatured Spirits
2591. § 26.292 Consignee permit number.
2592. § 26.293 Marks on containers.
2593. § 26.294 Record of shipment.
2594. 430 Shipment of Completely Denatured Alcohol and Products Made With Denatured Spirits
2595. § 26.295 Marks on containers.
2596. § 26.296 Record of shipment.
2597. Subpart Oa Shipment of Bulk Distilled Spirits From the Virgin Islands, Without Payment of Tax, for Transfer From Customs Custody to the Bonded Premises of a Distilled Spirits Plant
2598. § 26.300 General provisions.
2599. § 26.301 Record of shipment.
2600. §§ 26.302-26.303 [Reserved]
2601. § 26.304 Bulk conveyances to be sealed.
2602. § 26.305 Receipt by consignee.
2603. Subpart Ob Claims for Drawback on Eligible Articles From the Virgin Islands
2604. § 26.306 Drawback of tax.
2605. § 26.307 Claimant registration.
2606. § 26.308 Bonds.
2607. § 26.309 Claims for drawback.
2608. § 26.310 Records.
2609. Subpart P Requirements for Liquor Bottles
2610. § 26.311 Scope of subpart.
2611. § 26.312 Standards of fill.
2612. § 26.314 Distinctive liquor bottles.
2613. § 26.315 [Reserved]
2614. § 26.316 Bottles not constituting approved containers.
2615. § 26.317 Bottles to be used for display purposes.
2616. § 26.318 Liquor bottles not eligible to be brought into the United States.
2617. § 26.319 Used liquor bottles.
2618. Subpart Q Miscellaneous Provisions
2619. § 26.331 Alternate methods or procedures.
2620. PART 27 IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER
2621. Subpart A Scope of Regulations
2622. § 27.1 Imported distilled spirits, wines, and beer.
2623. § 27.2 Forms prescribed.
2624. § 27.3 Delegations of the Administrator.
2625. Subpart B Definitions
2626. § 27.11 Meaning of terms.
2627. Subpart C Dealer Registration and Recordkeeping
2628. § 27.30 Dealer registration and recordkeeping.
2629. § 27.31 Warehouse receipts covering distilled spirits.
2630. Subpart D Tax On Imported Distilled Spirits, Wines, and Beer
2631. 447 Distilled Spirits
2632. § 27.40 Distilled spirits.
2633. § 27.41 Computation of effective tax rate.
2634. 448 Wines
2635. § 27.42 Wines.
2636. § 27.42a Still wines containing carbon dioxide.
2637. 449 Liqueurs, Cordials, and Other Compounds and Preparations
2638. § 27.43 Liqueurs, cordials, and similar compounds.
2639. § 27.44 Other compounds and preparations.
2640. 450 Beer
2641. § 27.45 Rate of tax.
2642. § 27.46 Computation of tax.
2643. 451 Collection of Internal Revenue Taxes
2644. § 27.48 Imported distilled spirits, wines, and beer.
2645. § 27.48a Payment of tax by electronic fund transfer.
2646. 452 Exemption of Certain Samples From Internal Revenue Taxes
2647. § 27.49 Commercial samples of alcoholic beverages.
2648. Subpart E General Requirements
2649. 453 Federal Alcohol Administration Act Requirements for Importation of Distilled Spirits, Wines, and Malt Beverages
2650. § 27.55 Requirements of the Federal Alcohol Administration Act.
2651. 454 Packaging and Marking of Distilled Spirits
2652. § 27.56 Distilled spirits containers of a capacity of not more than 1 gallon.
2653. § 27.57 Containers in excess of 1 gallon.
2654. 455 Labeling of Distilled Spirits
2655. § 27.58 Containers of 1 gallon (3.785 liters) or less.
2656. 456 Marking and Labeling of Wines and Beer
2657. § 27.59 Wines.
2658. § 27.60 Beer.
2659. 457 Closures for Containers of Distilled Spirits
2660. § 27.61 Containers of distilled spirits to bear closures.
2661. § 27.62 Affixing closures.
2662. 458 Exemptions
2663. § 27.74 Exemption from requirements pertaining to marks, bottles, and labels.
2664. § 27.75 Samples of distilled spirits, wine, and beer for quality control purposes.
2665. 459 Wine and Flavors Content of Distilled Spirits
2666. § 27.76 Approval and certification of wine and flavors content.
2667. § 27.77 Standard effective tax rate.
2668. F Subparts F-G [Reserved]
2669. Subpart H Importation of Distilled Spirits In Bulk
2670. § 27.120 Persons authorized to receive distilled spirits imported in bulk.
2671. § 27.121 Containers.
2672. Subpart I Importer's Records and Reports
2673. §§ 27.130-27.132 [Reserved]
2674. 460 Record and Report of Imported Liquors
2675. § 27.133 General requirements.
2676. § 27.134 Proprietors of qualified premises.
2677. 461 Filing and Retention of Records and Reports
2678. § 27.136 Filing.
2679. § 27.137 Retention.
2680. 462 Other Records
2681. § 27.138 Transfer record.
2682. § 27.139 Package gauge record.
2683. § 27.140 Certification requirements for wine.
2684. J Subparts J-K [Reserved]
2685. Subpart L Transfer of Distilled Spirits, Natural Wines, and Beer Without Payment of Tax, From Customs Custody to Distilled Spirits Plants, Bonded Wine Cellars, and Breweries
2686. § 27.171 General provisions.
2687. § 27.172 Preparation of records and reporting of information for release of distilled spirits, natural wines, and beer without payment of tax.
2688. § 27.173 [Reserved]
2689. § 27.174 Tank cars and tank trucks to be sealed.
2690. § 27.175 Receipt of distilled spirits by consignee.
2691. Subpart M Withdrawal of Imported Distilled Spirits From Customs Custody Free of Tax for Use of the United States
2692. § 27.181 General.
2693. § 27.182 Application and permit, Form 5150.33.
2694. § 27.183 Use of Government agency permit, Form 5150.33.
2695. § 27.184 Information required for entry.
2696. Subpart N Requirements for Liquor Bottles
2697. § 27.201 Scope of subpart.
2698. § 27.202 Standards of fill.
2699. § 27.204 Distinctive liquor bottles.
2700. § 27.205 [Reserved]
2701. § 27.206 Bottles not constituting approved containers.
2702. § 27.207 Bottles to be used for display purposes.
2703. § 27.208 Liquor bottles not eligible for release from customs custody.
2704. § 27.209 Used liquor bottles.
2705. Subpart O Miscellaneous Provisions
2706. § 27.221 Alternate methods or procedures.
2707. § 27.222 Importation of denatured spirits and fuel alcohol.
2708. §§27.223-27.249 [Reserved]
2709. Subpart P Craft Beverage Modernization Act Import Refund Claims
2710. § 27.250 Scope.
2711. § 27.252 Meaning of terms.
2712. § 27.254 Registration of foreign producer.
2713. § 27.256 Foreign producer ownership information.
2714. § 27.258 Changes to foreign producer registration.
2715. § 27.260 Persons authorized to act on behalf of foreign producer.
2716. § 27.262 Foreign producer's assignment of CBMA tax benefits.
2717. § 27.264 CBMA import refund claim submission.
2718. § 27.266 Importer reference number.
2719. § 27.268 Revocation of eligibility for CBMA tax benefits.
2720. PART 28 EXPORTATION OF ALCOHOL
2721. Subpart A Scope
2722. § 28.1 General.
2723. § 28.2 Forms prescribed.
2724. § 28.3 Related regulations.
2725. § 28.4 Delegations of the Administrator.
2726. Subpart B Definitions
2727. § 28.11 Meaning of terms.
2728. Subpart C Miscellaneous Provisions
2729. 493 Withdrawal or Lading for Use on Certain Vessels and Aircraft
2730. § 28.20 Alternate methods or procedures; and emergency variations from requirements.
2731. § 28.21 General.
2732. § 28.22 Vessels employed in the fisheries.
2733. § 28.23 Reciprocating foreign countries.
2734. 494 Manufacturing Bonded Warehouses
2735. § 28.25 General.
2736. 495 Customs Bonded Warehouses
2737. § 28.26 Entry of distilled spirits into customs bonded warehouses.
2738. § 28.27 Entry of wine into customs bonded warehouses.
2739. § 28.28 Withdrawal of wine and distilled spirits from customs bonded warehouses.
2740. 496 Foreign-Trade Zones
2741. § 28.30 Export status.
2742. 497 Voluntary Destruction of Liquors After Receipt in a Foreign-Trade Zone
2743. § 28.35 General.
2744. § 28.36 Application.
2745. § 28.37 Action by appropriate TTB officer.
2746. § 28.38 Action by district director of customs.
2747. 498 Evidence of Exportation and Use
2748. § 28.40 Evidence of exportation: distilled spirits and wine.
2749. § 28.41 Evidence of lading for use on vessels or aircraft: distilled spirits and wine.
2750. § 28.42 Evidence of deposit.
2751. § 28.43 Evidence of exportation and lading for use on vessels and aircraft: beer.
2752. 499 Retention of Records
2753. § 28.45 Retention of records.
2754. 500 Penalties of Perjury
2755. § 28.48 Execution under penalties of perjury.
2756. Subpart D Bonds and Consents of Surety
2757. § 28.51 General.
2758. § 28.52 Corporate surety.
2759. § 28.52a Filing of powers of attorney.
2760. § 28.52b Execution of powers of attorney.
2761. § 28.53 Deposit of securities or cash (including cash equivalent) in lieu of corporate surety.
2762. § 28.54 Consents of surety.
2763. § 28.55 Authority to approve bonds and consents of surety.
2764. § 28.56 Disapproval of bonds or consents of surety.
2765. § 28.57 Appeal to Administrator.
2766. § 28.58 Operations or unit bond—distilled spirits.
2767. § 28.59 Bond, Form 5120.36.
2768. § 28.60 Brewer's bond, Form 5130.22.
2769. § 28.61 Bond, Form 5100.25
2770. § 28.62 Bond, Form 5100.30.
2771. § 28.63 Bond, Form 5100.12.
2772. § 28.64 Bond, Form 5110.67.
2773. § 28.65 [Reserved]
2774. § 28.66 Strengthening bonds.
2775. § 28.67 Superseding bonds and new bonds for previously exempt persons.
2776. 501 Termination of Bonds
2777. § 28.70 Termination of Bonds, Forms 5120.25 and 5100.12.
2778. § 28.71 Termination of bonds, Forms 5100.30 and 5110.67.
2779. § 28.72 Application of surety for relief from bond.
2780. § 28.73 Relief of surety from bond.
2781. § 28.74 Release of pledged securities or cash (including cash equivalents).
2782. 502 Charges and Credits
2783. § 28.80 Charges and credits on bonds.
2784. Subpart E Withdrawal of Distilled Spirits Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone, or Transportation to a Manufacturing Bonded Warehouse
2785. § 28.91 General.
2786. § 28.92 Application or notice, TTB Form 5100.11.
2787. § 28.93 Carrier to be designated.
2788. § 28.94 Containers.
2789. § 28.95 Change of packages for exportation.
2790. § 28.96 Approval of application.
2791. § 28.97 [Reserved]
2792. § 28.98 Inspection and regauge.
2793. § 28.100 [Reserved]
2794. § 28.101 Packages to be stamped.
2795. § 28.102 Bottles to have closures affixed.
2796. § 28.103 Export marks.
2797. § 28.104 Certificates of origin.
2798. § 28.105 Report of inspection and tax liability.
2799. § 28.106 Consignment, shipment, and delivery.
2800. § 28.107 Disposition of forms.
2801. 503 Losses
2802. § 28.110 Losses.
2803. 504 Return of Spirits to Bonded Premises
2804. § 28.115 General.
2805. § 28.116 Notice of return of spirits withdrawn without payment of tax.
2806. § 28.117 Responsibility for return of spirits.
2807. § 28.118 Receipt of spirits.
2808. Subpart F Withdrawal of Wine Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone or to a Customs Bonded Warehouse, or Transportation to a Manufacturing Bonded Warehouse
2809. § 28.121 General.
2810. § 28.122 Application or notice, TTB Form 5100.11.
2811. § 28.123 Export marks.
2812. § 28.124 Consignment, shipment, and delivery.
2813. § 28.125 Disposition of forms.
2814. § 28.126 Proprietor's report.
2815. § 28.127 Losses.
2816. 505 Return of Wines to Bonded Wine Cellar
2817. § 28.130 General.
2818. § 28.131 Application for return of wines withdrawn without payment of tax.
2819. § 28.132 Responsibility for return of wine.
2820. § 28.133 Disposition of forms.
2821. Subpart G Removal of Beer and Beer Concentrate Without Payment of Tax for Exportation, Use as Supplies on Vessels and Aircraft, or Transfer to a Foreign-Trade Zone
2822. § 28.141 General.
2823. § 28.142 Notice, Form 1689 (5130.12).
2824. § 28.143 Containers.
2825. § 28.144 Export marks.
2826. § 28.145 Consignment, shipment and delivery.
2827. § 28.146 Disposition of forms.
2828. § 28.147 Return of beer or beer concentrate.
2829. § 28.148 Brewer's report.
2830. § 28.149 Losses.
2831. § 28.150 Charges and credits on bond.
2832. Subpart H Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone
2833. § 28.151 General.
2834. § 28.152 Notice, TTB Form 5100.11.
2835. § 28.153 Withdrawal procedure.
2836. § 28.154 Export marks.
2837. § 28.155 Consignment, shipment, and delivery.
2838. § 28.156 Losses.
2839. § 28.157 Exportation by dealer in specially denatured spirits.
2840. 506 Return of Specially Denatured Spirits to Bonded Premises
2841. § 28.160 General.
2842. § 28.161 Notice of return of specially denatured spirits.
2843. § 28.162 Responsibility for return of specially denatured spirits.
2844. § 28.163 Receipt of specially denatured spirits.
2845. Subpart I Exportation of Distilled Spirits With Benefit of Drawback
2846. § 28.171 General.
2847. 507 Filing of Notice and Removal
2848. § 28.190 Notice, TTB Form 5110.30.
2849. § 28.191 [Reserved]
2850. § 28.192 Packages of distilled spirits to be gauged.
2851. § 28.193 Export marks.
2852. §§ 28.194-28.195 [Reserved]
2853. § 28.195b Claims on spirits tax determined on and after January 1, 1980.
2854. § 28.196 Consignment, shipment, and delivery.
2855. § 28.197 Return of spirits withdrawn for export with benefit of drawback.
2856. § 28.198 Notice of return.
2857. § 28.199 Responsibility for return of spirits withdrawn for export with benefit of drawback.
2858. J Subpart J [Reserved]
2859. Subpart K Exportation of Wine With Benefit of Drawback
2860. § 28.211 General.
2861. § 28.212 Persons authorized.
2862. § 28.213 [Reserved]
2863. § 28.214 Notice and claim, Form 5120.24.
2864. § 28.215 Certificate of tax determination, Form 5120.20.
2865. § 28.216 Export marks.
2866. § 28.217 Consignment, shipment, and delivery.
2867. § 28.218 Disposition of Forms 1582-A (5120.24).
2868. § 28.219 Return of wine withdrawn for export with benefit of drawback.
2869. § 28.220 Notice of return.
2870. § 28.220a Responsibility for return of wine withdrawn for export with benefit of drawback.
2871. Subpart L Exportation of Beer With Benefit of Drawback
2872. § 28.221 General.
2873. § 28.222 Claim, Form 1582-B (5130.6).
2874. § 28.223 Export marks.
2875. 508 Execution of Claims
2876. § 28.225 Removals of beer by brewer.
2877. § 28.226 Removals of beer by agent on behalf of brewer.
2878. § 28.227 Removals of beer by persons other than the brewer or agent of the brewer.
2879. 509 Consignment, Shipment, and Delivery
2880. § 28.230 Consignment, shipment, and delivery.
2881. Subpart M Shipment or Delivery for Export
2882. 510 Consignment
2883. § 28.241 Shipment for export, or for use on vessels.
2884. § 28.242 Shipment for use on aircraft.
2885. § 28.243 Shipment to armed services.
2886. § 28.244 Shipment to manufacturing bonded warehouse.
2887. § 28.244a Shipment to a customs bonded warehouse.
2888. § 28.245 Shipment to foreign-trade zone.
2889. § 28.246 Delivery for shipment.
2890. § 28.247 Change in consignee.
2891. 511 Bills of Lading
2892. § 28.250 Bills of lading required.
2893. § 28.251 Railway express receipts.
2894. § 28.252 Air express or freight bills of lading.
2895. § 28.253 Certificate by export carrier.
2896. Subpart N Proceedings at Ports of Export
2897. § 28.261 Notice to district director of customs.
2898. § 28.262 Delay in lading at port.
2899. § 28.263 [Reserved]
2900. § 28.264 Lading for exportation.
2901. § 28.265 Evidence of fraud.
2902. § 28.266 Release of detained merchandise.
2903. § 28.267 Exportation from interior port.
2904. § 28.268 Receipt for liquors for use on vessels or aircraft.
2905. § 28.269 Certification by district director of customs.
2906. 512 Receipt by Armed Services
2907. § 28.275 Receipt by armed services.
2908. 513 Lading for Use on Aircraft
2909. § 28.280 Distilled spirits and wines.
2910. § 28.281 Certificate of use for distilled spirits and wines.
2911. § 28.282 Beer.
2912. 514 Receipt in Manufacturing Bonded Warehouse
2913. § 28.285 Receipt in manufacturing bonded warehouse.
2914. 515 Receipt in Customs Bonded Warehouse
2915. § 28.286 Receipt in customs bonded warehouse.
2916. 516 Receipt in Foreign-Trade Zone
2917. § 28.290 Receipt in foreign trade zone.
2918. 517 Customs Gauge
2919. § 28.291 Customs Form 6001.
2920. 518 Alternate Procedures
2921. § 28.295 Exception for export of beer.
2922. Subpart O Losses
2923. 519 Distilled Spirits
2924. § 28.301 Loss of distilled spirits in transit.
2925. § 28.302 Notice to exporter.
2926. § 28.303 Filing of claims.
2927. § 28.304 Action on claim.
2928. 520 Specially Denatured Spirits
2929. § 28.310 Loss of specially denatured spirits in transit.
2930. 521 Wine
2931. § 28.315 Loss of wine in transit.
2932. § 28.316 Notice to exporter.
2933. § 28.317 Filing of claims.
2934. § 28.318 Action on claim.
2935. 522 Beer And Beer Concentrate
2936. § 28.320 Loss of beer and beer concentrate in transit.
2937. § 28.321 Tax assessed on loss not accounted for.
2938. Subpart P Action on Claims
2939. §§ 28.331-28.332 [Reserved]
2940. § 28.333 Claims for drawback.
2941. § 28.334 Credit allowance.
2942. § 28.335 Disallowance of claim.
2943. PART 29 STILLS AND MISCELLANEOUS REGULATIONS
2944. A Subparts A-B [Reserved]
2945. Subpart C Stills
2946. § 29.41 Scope of subpart.
2947. § 29.42 Delegations of the Administrator.
2948. § 29.43 Forms prescribed.
2949. § 29.45 Meaning of terms.
2950. § 29.47 Notice requirement; manufacture of stills.
2951. § 29.49 Notice requirement; setup of still.
2952. § 29.51 Failure to give notice; penalty.
2953. § 29.53 Identification of distilling apparatus.
2954. § 29.55 Registry of stills and distilling apparatus.
2955. § 29.57 Failure to register; penalty.
2956. § 29.59 Records.
2957. D Subparts D-Y [Reserved]
2958. PART 30 GAUGING MANUAL
2959. Subpart A Scope of Regulations
2960. § 30.1 Gauging of distilled spirits.
2961. § 30.3 Delegations of the Administrator.
2962. Subpart B Definitions
2963. § 30.11 Meaning of terms.
2964. Subpart C Gauging Instruments
2965. § 30.21 Requirements.
2966. § 30.22 Hydrometers and thermometers.
2967. § 30.23 Use of precision hydrometers and thermometers.
2968. § 30.24 Specific gravity hydrometers.
2969. § 30.25 Use of precision specific gravity hydrometers.
2970. Subpart D Gauging Procedures
2971. § 30.31 Determination of proof.
2972. § 30.32 Determination of proof obscuration.
2973. 526 Determination of Quantity
2974. § 30.36 General requirements.
2975. 527 Determination of Quantity by Weight
2976. § 30.41 Bulk spirits.
2977. § 30.42 Denatured spirits.
2978. § 30.43 Packaged spirits.
2979. § 30.44 Weighing containers.
2980. § 30.45 Withdrawal gauge for packages.
2981. 528 Determination of Quantity by Volume
2982. § 30.51 Procedures for measurement of bulk spirits.
2983. § 30.52 Procedure for measurement of cased spirits.
2984. Subpart E Prescribed Tables
2985. § 30.61 Table 1, showing the true percent of proof spirit for any indication of the hydrometer at temperatures between zero and 100 degrees Fahrenheit.
2986. § 30.62 Table 2, showing wine gallons and proof gallons by weight.
2987. § 30.63 Table 3, for determining the number of proof gallons from the weight and proof of spirituous liquor.
2988. § 30.64 Table 4, showing the fractional part of a gallon per pound at each percent and each tenth percent of proof of spirituous liquor.
2989. § 30.65 Table 5, showing the weight per wine gallon (at 60 degrees Fahrenheit) and proof gallon at each percent of proof of spirituous liquor.
2990. § 30.66 Table 6, showing respective volumes of alcohol and water and the specific gravity in both air and vacuum of spirituous liquor.
2991. § 30.67 Table 7, for correction of volume of spirituous liquors to 60 degrees Fahrenheit.
2992. Subpart F Optional Gauging Procedures
2993. § 30.71 Optional method for determination of proof for spirits containing solids of 400 milligrams or less per 100 milliliters.
2994. § 30.72 Recording obscuration by proprietors using the optional method for determination of proof.
2995. PART 31 ALCOHOL BEVERAGE DEALERS
2996. § 31.0 Scope.
2997. Subpart A General Provisions
2998. § 31.1 Definitions.
2999. § 31.2 Territorial extent.
3000. § 31.3 Basic permit requirements.
3001. § 31.4 Relation to State and municipal law.
3002. Subpart B Administrative Provisions
3003. § 31.11 Forms prescribed.
3004. § 31.12 Right of entry and examination.
3005. § 31.13 Delegations of the Administrator.
3006. § 31.14 Penalties.
3007. § 31.15 Disclosure of information.
3008. Subpart C Activities Subject to This Part
3009. § 31.21 Basis of regulation.
3010. § 31.22 Selling or offering for sale.
3011. 541 Dealers Classified
3012. § 31.31 Retail dealer in liquors.
3013. § 31.32 Wholesale dealer in liquors.
3014. § 31.33 Retail dealer in beer.
3015. § 31.34 Wholesale dealer in beer.
3016. § 31.35 Limited retail dealer; persons eligible.
3017. § 31.36 Sales of 20 wine gallons (75.7 liters) or more.
3018. 542 Certain Organizations, Agencies, and Persons
3019. § 31.41 Clubs or similar organizations.
3020. § 31.42 Restaurants serving liquors with meals.
3021. § 31.43 States, political subdivisions of States, or the District of Columbia.
3022. § 31.44 Sales of denatured spirits or articles.
3023. § 31.45 Sales of alcoholic compounds, preparations, or mixtures containing distilled spirits, wines, or beer.
3024. § 31.46 Sales by agencies and instrumentalities of the United States.
3025. § 31.47 Warehouse receipts covering spirits.
3026. § 31.48 Alcohol beverage producers, processors, and bonded warehousemen.
3027. Subpart D Exemptions and Exceptions
3028. 543 Persons Exempt From Registration and/or Recordkeeping
3029. § 31.51 Wholesale dealers making retail sales.
3030. § 31.52 Wholesale dealers in liquors consummating sales of wines or beer at premises of other dealers.
3031. § 31.53 Wholesale dealers in beer consummating sales at premises of other dealers.
3032. § 31.54 Hospitals.
3033. § 31.55 Limited retail dealers.
3034. 544 Persons Who Are Not Dealers in Liquors or Beer
3035. § 31.61 Single sale of liquors or warehouse receipts.
3036. § 31.62 Persons making casual sales.
3037. § 31.63 Agents, auctioneers, brokers, etc., acting on behalf of others.
3038. § 31.64 Apothecaries or druggists selling medicines and tinctures.
3039. § 31.65 Persons selling products unfit for beverage use.
3040. § 31.66 Retail dealer selling entire stock in liquidation.
3041. § 31.67 Persons returning liquors for credit, refund, or exchange.
3042. Subpart E Places Subject to Registration
3043. § 31.71 Registration required at each place of business.
3044. § 31.72 Place of sale.
3045. § 31.73 Place of offering for sale.
3046. § 31.74 Places of storage; deliveries therefrom.
3047. § 31.75 Dealer in beer and dealer in liquors at the same location.
3048. 545 Sales in Two or More Areas on the Same Premises
3049. § 31.81 General.
3050. § 31.82 Hotels.
3051. § 31.83 Ball park, race track, etc.; sales throughout the premises.
3052. 546 Sales in Multiple Locations
3053. § 31.91 Passenger trains, aircraft, and vessels.
3054. § 31.92 Carriers not engaged in passenger service.
3055. § 31.93 Supply boats or vessels.
3056. § 31.94 Retail dealers “At Large.”
3057. § 31.95 Caterers.
3058. § 31.96 Peddling.
3059. Subpart F Partnerships
3060. § 31.101 Registration of partners.
3061. § 31.102 Addition of partners or incorporation of partnership.
3062. § 31.103 Formation of a partnership by two dealers.
3063. § 31.104 Withdrawal of one or more partners.
3064. Subpart G Registration Form, TTB F 5630.5d
3065. § 31.111 Date registration form is due.
3066. § 31.112 Registration of multiple locations.
3067. § 31.113 Place for filing registration form.
3068. § 31.114 Completion of registration form.
3069. § 31.115 Employer identification number.
3070. § 31.116 Execution of registration form.
3071. Subpart H Changes in Registration Information
3072. 547 Changes Requiring Registration as a New Business
3073. § 31.121 Sale of business.
3074. § 31.122 Incorporation of business.
3075. § 31.123 New corporation.
3076. § 31.124 Stockholder continuing business of corporation.
3077. § 31.125 Cross references.
3078. 548 Other Changes
3079. § 31.131 Change of address.
3080. § 31.132 Change in name or style of business.
3081. § 31.133 Change in management.
3082. § 31.134 Increase in capital stock of a corporation.
3083. § 31.135 Change in ownership of capital stock.
3084. § 31.136 Change in membership of unincorporated club.
3085. § 31.137 Withdrawal of partner(s).
3086. § 31.138 Discontinuance of business.
3087. Subpart I Restrictions Relating to Purchases of Distilled Spirits
3088. § 31.141 Unlawful purchases of distilled spirits.
3089. Subpart J Records and Reports
3090. 549 Wholesale Dealers' Records and Reports
3091. § 31.151 General requirements as to distilled spirits.
3092. § 31.152 Requirements as to wines and beer.
3093. § 31.153 Records to be kept by States, political subdivisions of States, or the District of Columbia.
3094. § 31.154 Records to be kept by alcohol beverage producers, processors, and bonded warehousemen.
3095. § 31.155 Records of receipt.
3096. § 31.156 Records of disposition.
3097. § 31.157 Canceled or corrected records.
3098. § 31.158 Previously prescribed or approved records of receipt and disposition.
3099. § 31.159 Variations in format or preparation of records.
3100. § 31.160 Monthly summary report.
3101. § 31.161 Conversion between metric and U.S. units.
3102. § 31.162 Discontinuance of business.
3103. § 31.163 Requirements when a wholesale dealer in liquors maintains a retail department.
3104. 550 Filing of Wholesale Dealers' Records and Reports
3105. § 31.171 Method of filing.
3106. § 31.172 Place of filing.
3107. 551 Retail Dealer's Records
3108. § 31.181 Requirements for retail dealers.
3109. 552 Retention of Records and Files
3110. § 31.191 Period of retention.
3111. § 31.192 Photographic copies of records.
3112. Subpart K Reuse and Possession of Used Liquor Bottles
3113. § 31.201 Refilling of liquor bottles.
3114. § 31.202 Possession of refilled liquor bottles.
3115. § 31.203 Possession of used liquor bottles.
3116. § 31.204 Mixed cocktails.
3117. Subpart L Packaging of Alcohol for Industrial Uses
3118. § 31.211 Requirements and procedure.
3119. § 31.212 Labeling.
3120. Subpart M Distilled Spirits for Export with Benefit of Drawback
3121. § 31.221 General.
3122. § 31.223 Records and reports.
3123. Subpart N Miscellaneous
3124. § 31.231 Destruction of marks and brands on wine containers.
3125. § 31.232 Wine bottling.
3126. § 31.233 Mixing cocktails in advance of sale.
3127. § 31.234 Liability for special (occupational) tax.
3128. 32-39 PARTS 32-39 [RESERVED]
3129. CHAPTER I ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)
3130. SUBCHAPTER B TOBACCO
3131. PART 40 MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
3132. Subpart A Scope of Regulations
3133. § 40.1 Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco.
3134. § 40.2 Territorial extent.
3135. Subpart B Definitions
3136. § 40.11 Meaning of terms.
3137. Subpart C Taxes
3138. § 40.21 Cigar tax rates.
3139. § 40.22 Determination of sale price of large cigars.
3140. § 40.23 Cigarette tax rates.
3141. § 40.24 Classification of cigarettes.
3142. § 40.25 Smokeless tobacco tax rates.
3143. § 40.25a Pipe tobacco and roll-your-own tobacco tax rates and classification.
3144. § 40.26 Persons liable for tax.
3145. § 40.27 Assessment.
3146. Subpart Ca Special (Occupational) Taxes
3147. § 40.31 Liability for special tax.
3148. § 40.32 Rates of special tax.
3149. § 40.33 Cross reference.
3150. §§ 40.34-40.36 [Reserved]
3151. Subpart D Administrative Provisions
3152. § 40.41 Forms prescribed.
3153. § 40.42 Authority of Appropriate TTB officers to enter premises.
3154. § 40.43 Interference with administration.
3155. § 40.44 Disposal of forfeited, condemned, and abandoned tobacco products.
3156. § 40.45 Alternate methods or procedures.
3157. § 40.46 Emergency variations from requirements.
3158. § 40.47 Other businesses within factory.
3159. § 40.48 Penalties and forfeitures.
3160. § 40.49 Delegations of the Administrator.
3161. Subpart E Qualification Requirements for Manufacturers of Tobacco Products
3162. § 40.61 Qualification.
3163. § 40.61a Transitional rule.
3164. § 40.62 Application for permit.
3165. § 40.63 Corporate documents.
3166. § 40.64 Articles of partnership or association.
3167. § 40.65 Trade name certificate.
3168. § 40.66 Bond.
3169. § 40.67 Blanket bond.
3170. § 40.68 Power of attorney.
3171. § 40.69 Factory premises.
3172. § 40.70 Separation of and access to factory.
3173. § 40.71 Factories established prior to October 1, 1961.
3174. § 40.72 Use of factory premises.
3175. § 40.73 Additional information.
3176. § 40.74 Investigation of applicant.
3177. § 40.75 Issuance of permit.
3178. § 40.76 Retention of permit and supporting documents.
3179. Subpart F Changes After Original Qualification of Manufacturers of Tobacco Products
3180. 24 Changes in Name
3181. § 40.91 Change in individual name.
3182. § 40.92 Change in trade name.
3183. § 40.93 Change in corporate name.
3184. 25 Changes in Ownership and Control
3185. § 40.101 Fiduciary successor.
3186. § 40.102 Transfer of ownership.
3187. § 40.103 Change in officers, directors, or stockholders of a corporation.
3188. § 40.104 Change in control of a corporation.
3189. 26 Changes in Location of Factory
3190. § 40.111 Change in location.
3191. § 40.112 Change in address.
3192. § 40.114 Extension or curtailment of factory.
3193. Subpart G Bonds and Extensions of Coverage of Bonds
3194. § 40.131 Corporate surety.
3195. § 40.132 Deposit of securities in lieu of corporate surety.
3196. § 40.133 Amount of individual bond.
3197. § 40.134 Amount of blanket bond.
3198. § 40.135 Strengthening bond.
3199. § 40.136 Superseding bond.
3200. § 40.137 Extension of coverage of bond.
3201. § 40.138 Approval of bond and extension of coverage of bond.
3202. § 40.139 Termination of bond.
3203. § 40.140 Release of pledged securities.
3204. Subpart H Operations by Manufacturers of Tobacco Products
3205. 27 Determination and Payment of Taxes on Tobacco Products
3206. § 40.161 Determination of tax and method of payment.
3207. § 40.162 Semimonthly tax return.
3208. § 40.163 Semimonthly tax return periods.
3209. § 40.164 Special rule for taxes due for the month of September.
3210. § 40.165 Times for filing semimonthly return.
3211. § 40.165a Payment of tax by electronic fund transfer.
3212. § 40.166 Default, prepayment of tax required.
3213. § 40.167 Prepayment tax return.
3214. § 40.168 Remittance with return.
3215. § 40.169 Employer identification number.
3216. § 40.170 Application for employer identification number.
3217. § 40.171 Execution and filing of Form SS-4.
3218. 28 Records
3219. § 40.181 General.
3220. § 40.182 Record of tobacco and processed tobacco.
3221. § 40.183 Record of tobacco products.
3222. § 40.184 Record of removals subject to tax.
3223. § 40.185 Retention of records.
3224. § 40.186 Record in support of transfers in bond.
3225. § 40.187 Record of sales prices of large cigars.
3226. 29 Inventories and Reports
3227. § 40.201 Inventories.
3228. § 40.202 Reports.
3229. 30 Packages
3230. § 40.211 Package.
3231. § 40.212 Mark.
3232. § 40.213 Tobacco products labeled for export.
3233. § 40.214 Notice for cigars.
3234. § 40.215 Notice for cigarettes.
3235. § 40.216 Notice for smokeless tobacco.
3236. § 40.216a Notice for pipe tobacco.
3237. § 40.216b Notice for roll-your-own tobacco.
3238. § 40.216c Package use-up rule.
3239. § 40.217 Repackaging.
3240. 31 Exemption From Taxes on Tobacco Products
3241. § 40.231 Consumption by employees.
3242. § 40.232 Experimental purposes.
3243. § 40.233 Transfer in bond.
3244. § 40.234 Removal for use of the United States.
3245. § 40.235 Removal for export purposes.
3246. § 40.236 Release from customs custody.
3247. 32 Other Provisions Relating to Operations
3248. § 40.251 Emergency storage.
3249. § 40.252 Reduction of tobacco products to materials.
3250. § 40.253 Destruction.
3251. § 40.254 Receipt into factory.
3252. § 40.255 Shortages and overages in inventory.
3253. § 40.256 Minimum manufacturing and activity requirements.
3254. § 40.257 Processed tobacco.
3255. Subpart I Claims by Manufacturers
3256. 33 General
3257. § 40.281 Abatement of assessment.
3258. § 40.282 Allowance of tax.
3259. § 40.283 Credit or refund of tax.
3260. § 40.284 Remission of tax liability.
3261. § 40.285 [Reserved]
3262. § 40.286 Refund of overpayment.
3263. § 40.287 Remission of tax liability on shortage.
3264. 34 Tobacco Products Lost or Destroyed
3265. § 40.301 Action by claimant.
3266. 35 Tobacco Products Withdrawn From the Market
3267. § 40.311 Action by claimant.
3268. § 40.312 Action by the appropriate TTB officer.
3269. § 40.313 Disposition of tobacco products and schedule.
3270. Subpart J Suspension and Discontinuance of Operations by Manufacturers
3271. § 40.331 Discontinuance of operations.
3272. § 40.332 Suspension and revocation of permit.
3273. Subpart K Manufacture of Cigarette Papers and Tubes
3274. 36 Taxes
3275. § 40.351 Cigarette papers.
3276. § 40.352 Cigarette tubes.
3277. § 40.353 Persons liable for tax.
3278. § 40.354 Determination of tax and method of payment.
3279. § 40.355 Return of manufacturer.
3280. § 40.356 Adjustments in the return of manufacturer.
3281. § 40.357 Payment of tax by electronic fund transfer.
3282. § 40.358 Assessment.
3283. § 40.359 Employer identification number.
3284. § 40.360 Application for employer identification number.
3285. § 40.361 Execution and filing of Form SS-4.
3286. 37 Special (Occupational) Taxes
3287. § 40.371 Liability for special tax.
3288. § 40.372 Rate of special tax.
3289. § 40.373 Cross reference.
3290. §§ 40.374-40.375 [Reserved]
3291. 38 General
3292. § 40.382 Authority of TTB officers to enter premises.
3293. § 40.383 Interference with administration.
3294. § 40.384 Disposal of forfeited, condemned, and abandoned cigarette papers and tubes.
3295. § 40.385 Alternate methods or procedures.
3296. § 40.386 Emergency variations from requirements.
3297. § 40.387 Penalties and forfeitures.
3298. 39 Qualification Requirements for Manufacturers
3299. § 40.391 Persons required to qualify.
3300. § 40.392 Bond.
3301. § 40.393 Power of attorney.
3302. § 40.394 Notice of approval of bond.
3303. § 40.395 Change in name.
3304. § 40.396 Change in proprietorship.
3305. § 40.397 Change in location.
3306. § 40.401 Corporate surety.
3307. § 40.402 Two or more corporate sureties.
3308. § 40.403 Deposit of securities in lieu of corporate surety.
3309. § 40.404 Amount of bond.
3310. § 40.405 Strengthening bond.
3311. § 40.406 Superseding bond.
3312. § 40.407 Extension of coverage of bond.
3313. § 40.408 Approval of bond and extension of coverage of bond.
3314. § 40.409 Termination of liability of surety under bond.
3315. § 40.410 Release of pledged securities.
3316. 40 Operations By Manufacturers
3317. § 40.421 General.
3318. § 40.422 General.
3319. § 40.423 Opening.
3320. § 40.424 Monthly.
3321. § 40.425 Special.
3322. § 40.426 Closing.
3323. § 40.431 General.
3324. § 40.432 Opening.
3325. § 40.433 Special.
3326. § 40.434 Closing.
3327. § 40.435 General.
3328. § 40.441 General.
3329. § 40.451 Transfer in bond.
3330. § 40.452 Release from customs custody.
3331. § 40.453 Use of the United States.
3332. § 40.454 Removal for export purposes.
3333. § 40.461 Discontinuance of operations.
3334. 41 Claims By Manufacturers
3335. § 40.471 Abatement.
3336. § 40.472 Allowance.
3337. § 40.473 Credit or refund.
3338. § 40.474 Remission.
3339. § 40.475 Action by claimant.
3340. § 40.476 Action by claimant.
3341. § 40.477 Action by the appropriate TTB officer.
3342. § 40.478 Disposition of cigarette papers and tubes and schedule.
3343. Subpart L Manufacture of Processed Tobacco
3344. 42 Qualification Requirements for Manufacturers of Processed Tobacco
3345. § 40.491 Persons required to qualify.
3346. § 40.492 Application for permit.
3347. § 40.493 Transitional rule.
3348. § 40.494 Corporate documents.
3349. § 40.495 Articles of partnership or association.
3350. § 40.496 Trade name certificate.
3351. § 40.497 Additional information.
3352. § 40.498 Investigation of applicant.
3353. § 40.499 Notice of contemplated disapproval.
3354. § 40.500 Issuance of permit.
3355. § 40.501 Retention of permit and supporting documents.
3356. 43 Qualification Requirements for Manufacturers of Processed Tobacco
3357. § 40.502 Factory premises.
3358. 44 Changes After Qualification
3359. § 40.511 Change in name.
3360. § 40.512 Change in ownership or control.
3361. § 40.513 Change in location or address of factory.
3362. 45 Operations by Manufacturers of Processed Tobacco
3363. § 40.521 Record of tobacco and processed tobacco.
3364. § 40.522 Reports.
3365. § 40.523 Inventories.
3366. § 40.524 Retention of documents.
3367. § 40.525 Discontinuance of operations.
3368. § 40.526 Minimum manufacturing and activity requirements.
3369. § 40.527 Authorization to package processed tobacco.
3370. § 40.528 Suspension and revocation of permit.
3371. 46 Other Provisions Relating to Manufacturers of Processed Tobacco
3372. § 40.531 Alternate methods or procedures.
3373. § 40.532 Emergency variations from requirements.
3374. § 40.533 Penalties and forfeitures.
3375. § 40.534 Power of attorney.
3376. PART 41 IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
3377. Subpart A Scope of Regulations
3378. § 41.1 Importation of tobacco products, cigarette papers and tubes, and processed tobacco.
3379. Subpart B Definitions
3380. § 41.11 Meaning of terms.
3381. Subpart C General
3382. § 41.21 Forms prescribed.
3383. § 41.22 Retention of records.
3384. § 41.23 Authority of TTB officers to enter premises.
3385. § 41.24 Interference with administration.
3386. § 41.25 Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes.
3387. § 41.26 Alternate methods or procedures.
3388. § 41.27 Emergency variations from requirements.
3389. § 41.28 Penalties and forfeitures.
3390. § 41.29 Delegations of the Administrator.
3391. Subpart D Taxes
3392. 68 Tax Rates
3393. § 41.30 Pipe tobacco and roll-your-own tobacco tax rates.
3394. § 41.31 Cigar tax rates.
3395. § 41.32 Cigarette tax rates.
3396. § 41.33 Smokeless tobacco tax rates.
3397. § 41.34 Cigarette papers.
3398. § 41.35 Cigarette tubes.
3399. 69 Classification of Large Cigars and Cigarettes
3400. § 41.37 [Reserved]
3401. § 41.38 Cigarettes.
3402. § 41.39 Determination of sale price of large cigars.
3403. 70 Liability for and Payment of Taxes
3404. § 41.40 Persons liable for tax.
3405. § 41.41 Determination and payment of tax.
3406. 71 Exemptions From Taxes and Permits
3407. § 41.50 Exemptions.
3408. 72 Assessment of Taxes
3409. § 41.60 Assessment.
3410. 73 Customs' Collection of Taxes
3411. § 41.62 Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States.
3412. § 41.63 Payment of tax by electronic fund transfer.
3413. Subpart E Packages
3414. § 41.71 Package.
3415. § 41.72 Notice for smokeless tobacco.
3416. § 41.72a Notice for pipe tobacco.
3417. § 41.72b Notice for roll-your-own tobacco.
3418. § 41.72c Package use-up rule.
3419. § 41.73 Notice for cigars.
3420. § 41.74 Notice for cigarettes.
3421. § 41.75 Exemptions.
3422. Subpart F Tobacco Products and Cigarette Papers and Tubes, Imported Into or Returned to the United States
3423. § 41.81 Taxpayment.
3424. 74 Release From Customs Custody of Tobacco Products and Cigarette Papers and Tubes Without Payment of Tax or Certain Duty
3425. § 41.82 Restrictions on tobacco products labeled for export.
3426. § 41.83 Penalties and forfeiture for products labeled or shipped for export.
3427. § 41.84 Entry for warehousing.
3428. § 41.85 Release from customs custody of imported tobacco products or cigarette papers or tubes.
3429. § 41.85a Release from customs custody of returned articles.
3430. § 41.86 Entry process for releases without payment of tax.
3431. Subpart G Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States
3432. § 41.101 General.
3433. 75 Prepayment of Tax in Puerto Rico on Tobacco products and Cigarette Papers and Tubes
3434. § 41.105 Prepayment of tax.
3435. § 41.106 Record of shipment by taxpayer.
3436. §§ 41.107-41.108 [Reserved]
3437. 76 Deferred Payment of Tax in Puerto Rico on Tobacco Products
3438. § 41.109 Bond required for deferred taxpayment.
3439. § 41.110 Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.
3440. § 41.111 Verification of bond and agreement to pay tax.
3441. § 41.112 Tax return.
3442. § 41.113 Return periods.
3443. § 41.114 Time for filing.
3444. § 41.114a Qualification for extended deferral.
3445. § 41.115 Remittance with return.
3446. § 41.115a Payment of tax by electronic fund transfer.
3447. § 41.116 Default.
3448. §§ 41.117-41.118 [Reserved]
3449. § 41.119 Corporate surety.
3450. § 41.120 Deposit of securities in lieu of corporate surety.
3451. § 41.121 Amount and account of bond.
3452. § 41.122 Strengthening bond.
3453. § 41.123 Superseding bond.
3454. § 41.124 Extension of coverage of bond.
3455. § 41.125 Approval of bond and extension of coverage of bond.
3456. § 41.126 Termination of bond.
3457. § 41.127 Application of surety for relief from bond.
3458. § 41.128 Relief of surety from bond.
3459. § 41.129 Release of pledged securities.
3460. §§ 41.135-41.138 [Reserved]
3461. § 41.139 Records.
3462. § 41.140 Taxpayment in the United States.
3463. § 41.141 Reports.
3464. H Subpart H [Reserved]
3465. §§ 41.151-41.153 [Reserved]
3466. Subpart I Claims
3467. 77 General
3468. § 41.161 Abatement of assessment.
3469. § 41.162 Losses caused by disaster occurring after September 2, 1958.
3470. § 41.163 Refund of tax.
3471. 78 Tobacco Products and Cigarette Papers and Tubes Lost or Destroyed
3472. § 41.165 Action by taxpayer.
3473. 79 Tobacco Products and Cigarette Papers and Tubes Withdrawn From the Market
3474. § 41.170 Reduction of tobacco products to materials; TTB action.
3475. § 41.171 Reduction of tobacco products to materials, action by appropriate TTB officer.
3476. § 41.172 Return to nontaxpaid status, action by taxpayer.
3477. § 41.173 Return to nontaxpaid status, action by appropriate TTB officer.
3478. § 41.174 Disposition of tobacco products and cigarette papers and tubes, and schedule.
3479. Subpart J Records and Reports
3480. § 41.181 Records of large cigars.
3481. § 41.182 Availability of records.
3482. § 41.183 [Reserved]
3483. Subpart K Tobacco Products Importers
3484. § 41.190 Persons required to qualify.
3485. § 41.191 Application for permit.
3486. § 41.192 [Reserved]
3487. § 41.193 Corporate documents.
3488. § 41.194 Articles of partnership or association.
3489. § 41.195 Trade name certificate.
3490. § 41.196 Power of attorney.
3491. § 41.197 Additional information.
3492. § 41.198 Investigation of applicant.
3493. § 41.199 Notice of contemplated disapproval.
3494. § 41.200 Issuance of permit.
3495. § 41.201 Duration of permit.
3496. § 41.202 Renewal of permit.
3497. § 41.203 Retention of permit and supporting documents.
3498. § 41.203a Suspension and revocation of permit.
3499. 80 Required Records and Reports
3500. § 41.204 Records and reports in general.
3501. § 41.205 [Reserved]
3502. 81 Filing and Retention of Records and Reports
3503. § 41.206 Reports.
3504. § 41.207 [Reserved]
3505. § 41.208 Maintenance and retention of records and reports.
3506. Subpart L Changes After Original Qualification of Importers
3507. 82 Changes in Name
3508. § 41.220 Change in individual name.
3509. § 41.221 Change in trade name.
3510. § 41.222 Change in corporate name.
3511. 83 Changes in Ownership or Control
3512. § 41.223 Fiduciary successor.
3513. § 41.224 Transfer of ownership.
3514. § 41.225 Change in officers, directors, or stockholders of a corporation.
3515. § 41.226 Change in control of a corporation.
3516. 84 Changes in Location or Address
3517. § 41.227 Change in location.
3518. § 41.228 Change in address.
3519. Subpart M Importation of Processed Tobacco
3520. 85 Qualification Requirements for Importers of Processed Tobacco
3521. § 41.231 Persons required to qualify.
3522. § 41.232 Application for permit or amendment of existing permit.
3523. § 41.233 Transitional rule.
3524. § 41.234 Corporate documents.
3525. § 41.235 Articles of partnership or association.
3526. § 41.236 Trade name certificate.
3527. § 41.237 Additional information.
3528. § 41.238 Investigation of applicant.
3529. § 41.239 Notice of contemplated disapproval.
3530. § 41.240 Issuance of permit.
3531. § 41.241 Duration of permit.
3532. § 41.242 Renewal of permit.
3533. § 41.243 Retention of permit and supporting documents.
3534. 86 Changes After Original Qualification
3535. § 41.251 Change in name.
3536. § 41.252 Change in ownership or control.
3537. § 41.253 Change in location or address.
3538. 87 Operations of Importers of Processed Tobacco
3539. § 41.261 Records.
3540. § 41.262 Reports.
3541. § 41.263 Maintenance of records and reports.
3542. § 41.264 Inventories.
3543. § 41.265 Processed tobacco importation process.
3544. 88 Other Provisions Applicable to Importers of Processed Tobacco
3545. § 41.271 Power of attorney.
3546. § 41.272 Cross reference.
3547. § 41.273 Suspension and revocation of permit.
3548. PART 44 EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX
3549. Subpart A Scope of Regulations
3550. § 44.1 Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.
3551. § 44.2 Forms prescribed.
3552. § 44.3 Delegations of the Administrator.
3553. Subpart B Definitions
3554. § 44.11 Meaning of terms.
3555. Subpart Ba Special (Occupational) Taxes
3556. § 44.31 Liability for special tax.
3557. § 44.32 Rate of special tax.
3558. § 44.33 Cross reference.
3559. §§ 44.34-44.36 [Reserved]
3560. Subpart C General
3561. § 44.61 Removals, withdrawals, and shipments authorized.
3562. § 44.61a Deliveries to foreign-trade zones—export status.
3563. § 44.62 Restrictions on deliveries of tobacco products, and cigarette papers and tubes to vessels and aircraft, as supplies.
3564. § 44.63 Restrictions on disposal of tobacco products, and cigarette papers and tubes on vessels and aircraft.
3565. § 44.64 Responsibility for delivery or exportation of tobacco products, and cigarette papers and tubes.
3566. § 44.65 Liability for tax on tobacco products, and cigarette papers and tubes.
3567. § 44.66 Relief from liability for tax.
3568. § 44.67 Payment of tax.
3569. § 44.68 [Reserved]
3570. § 44.69 Assessment.
3571. § 44.70 Authority of appropriate TTB officers to enter premises.
3572. § 44.71 Interference with administration.
3573. 105 Variations From Requirements
3574. § 44.72 Alternate methods or procedures.
3575. § 44.73 Emergency variations from requirements.
3576. Subpart D Qualification Requirements for Export Warehouse Proprietors
3577. § 44.81 Persons required to qualify.
3578. § 44.82 Application for permit.
3579. § 44.83 Corporate documents.
3580. § 44.84 Articles of partnership or association.
3581. § 44.85 Trade name certificate.
3582. § 44.86 Bond.
3583. § 44.87 Power of attorney.
3584. § 44.88 Description and diagram of premises.
3585. § 44.89 Separation of premises.
3586. § 44.90 [Reserved]
3587. § 44.91 Additional information.
3588. § 44.92 Investigation of applicant.
3589. § 44.93 Issuance of permit.
3590. Subpart E Changes Subsequent to Original Qualification of Export Warehouse Proprietors
3591. 106 Changes in Name
3592. § 44.101 Change in individual name.
3593. § 44.102 Change in trade name.
3594. § 44.103 Change in corporate name.
3595. 107 Changes in Ownership and Control
3596. § 44.104 Fiduciary successor.
3597. § 44.105 Transfer of ownership.
3598. § 44.106 Change in officers or directors of a corporation.
3599. § 44.107 Change in stockholders of a corporation.
3600. 108 Changes in Location and Premises
3601. § 44.108 Change in location.
3602. § 44.109 Change in address.
3603. § 44.110 [Reserved]
3604. § 44.111 Change in export warehouse premises.
3605. § 44.112 Emergency premises.
3606. Subpart F Bonds and Extensions of Coverage of Bonds
3607. § 44.121 Corporate surety.
3608. § 44.122 Deposits of bonds, notes, or obligations in lieu of corporate surety.
3609. § 44.123 Amount of bond.
3610. § 44.124 Strengthening bond.
3611. § 44.125 Superseding bond.
3612. § 44.126 Extension of coverage of bond.
3613. § 44.127 Approval of bond and extension of coverage of bond.
3614. § 44.128 Termination of liability of surety under bond.
3615. § 44.129 Release of bonds, notes, and obligations.
3616. Subpart G Operations by Export Warehouse Proprietors
3617. § 44.141 Sign.
3618. § 44.141a Use of premises.
3619. § 44.142 Records.
3620. 109 Inventories
3621. § 44.143 General.
3622. § 44.144 Opening.
3623. § 44.145 Special.
3624. § 44.146 Closing.
3625. 110 Reports
3626. § 44.147 General.
3627. § 44.148 Opening.
3628. § 44.149 Monthly.
3629. § 44.150 Special.
3630. § 44.151 Closing.
3631. 111 Claims
3632. § 44.152 Claim for remission of tax liability.
3633. § 44.153 Claim for abatement of assessment.
3634. § 44.154 Claim for refund of tax.
3635. Subpart H Suspension and Discontinuance of Operations
3636. § 44.161 Discontinuance of operations.
3637. § 44.162 Suspension and revocation of permit.
3638. I Subpart I [Reserved]
3639. Subpart J Removal of Shipments of Tobacco Products and Cigarette Papers and Tubes by Manufacturers and Export Warehouse Proprietors
3640. 112 Packaging Requirements
3641. § 44.181 Packages.
3642. § 44.182 Lottery features.
3643. § 44.183 Indecent or immoral material.
3644. § 44.184 Mark.
3645. § 44.185 Label or notice.
3646. § 44.186 Tax classification for cigars.
3647. § 44.187 Shipping containers.
3648. 113 Consignment of Shipment
3649. § 44.188 General.
3650. § 44.189 Transfers between factories and export warehouses.
3651. § 44.190 Return of shipment to a manufacturer or customs warehouse proprietor.
3652. § 44.191 To officers of the armed forces for subsequent exportation.
3653. § 44.192 To vessels and aircraft for shipment to noncontiguous foreign countries and possessions of the United States.
3654. § 44.193 To a Federal department or agency.
3655. § 44.194 To district director of customs for shipment to contiguous foreign countries.
3656. § 44.195 To Government vessels and aircraft for consumption as supplies.
3657. § 44.196 To district director of customs for consumption as supplies on commercial vessels and aircraft.
3658. § 44.196a To a foreign-trade zone.
3659. § 44.197 For export by parcel post.
3660. 114 Notice of Removal of Shipment
3661. § 44.198 Preparation.
3662. § 44.199 Disposition.
3663. § 44.200 Transfers between factories and export warehouses.
3664. § 44.201 Return to manufacturer or customs warehouse proprietor.
3665. § 44.202 To officers of the armed forces for subsequent exportation.
3666. § 44.203 To noncontiguous foreign countries and possessions of the United States.
3667. § 44.204 To a Federal department or agency.
3668. § 44.205 To contiguous foreign countries.
3669. § 44.206 To Government vessels and aircraft for consumption as supplies.
3670. § 44.207 To commercial vessels and aircraft for consumption as supplies.
3671. § 44.207a To a foreign-trade zone.
3672. § 44.208 For export by parcel post.
3673. 115 Miscellaneous Provisions
3674. § 44.209 Diversion of shipment to another consignee.
3675. § 44.210 Return of shipment to factory or export warehouse.
3676. § 44.211 [Reserved]
3677. § 44.212 Delay in lading at port of exportation.
3678. § 44.213 Destruction of tobacco products, and cigarette papers and tubes.
3679. Subpart K Drawback of Tax
3680. § 44.221 Application of drawback of tax.
3681. § 44.222 Claim.
3682. § 44.223 Drawback bond.
3683. § 44.224 Inspection by an appropriate TTB officer.
3684. § 44.225 Delivery of tobacco products, or cigarette papers or tubes for export other than by parcel post.
3685. § 44.226 Delivery of tobacco products, and cigarette papers and tubes for export by parcel post.
3686. § 44.227 Customs procedure.
3687. § 44.228 Landing certificate.
3688. § 44.229 Collateral evidence as to landing.
3689. § 44.230 Proof of loss.
3690. § 44.231 Extension of time.
3691. § 44.232 Allowance of claim.
3692. Subpart L Withdrawal of Cigars From Customs Warehouses
3693. § 44.241 Shipment restricted.
3694. § 44.242 Responsibility for tax on cigars.
3695. 116 Bonds
3696. § 44.243 Bond required.
3697. § 44.244 Amount of bond.
3698. § 44.245 Strengthening bond.
3699. § 44.246 Superseding bond.
3700. § 44.247 Termination of liability of surety under bond.
3701. 117 Packaging Requirements
3702. § 44.248 Packages.
3703. § 44.249 Lottery features.
3704. § 44.250 Indecent or immoral material.
3705. § 44.251 Mark.
3706. § 44.252 Label or notice.
3707. § 44.253 Tax classification for cigars.
3708. § 44.254 Shipping containers.
3709. 118 Consignment of Shipment
3710. § 44.255 Consignment of cigars.
3711. 119 Notice of Removal of Shipment
3712. § 44.256 Preparation.
3713. § 44.257 Disposition.
3714. § 44.258 To officers of the armed forces for subsequent exportation.
3715. § 44.259 To noncontiguous foreign countries and possessions of the United States.
3716. § 44.260 To a Federal department or agency.
3717. § 44.261 To contiguous foreign countries.
3718. § 44.262 To Government vessels and aircraft for consumption as supplies.
3719. § 44.263 To commercial vessels and aircraft for consumption as supplies.
3720. § 44.264 To export warehouses.
3721. § 44.264a To a foreign-trade zone.
3722. § 44.265 For export by parcel post.
3723. 120 Return of Shipment
3724. § 44.266 Return of cigars from export warehouses.
3725. § 44.267 Return of cigars from other sources.
3726. PART 45 REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES
3727. Subpart A Scope of Regulations
3728. § 45.1 Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States.
3729. Subpart B Definitions
3730. § 45.11 Meaning of terms.
3731. Subpart C Administrative Provisions
3732. § 45.21 Alternate methods or procedures.
3733. § 45.22 Emergency variations from requirements.
3734. § 45.23 Authority of appropriate TTB officers to enter premises.
3735. § 45.24 Interference with administration.
3736. § 45.25 Unlawful purchase, receipt, possession, or sale of tobacco products, or cigarette papers or tubes, after removal.
3737. § 45.26 Delegations of the Administrator.
3738. § 45.27 Forms prescribed.
3739. Subpart D Removals
3740. § 45.31 Removals for delivery to a Federal agency.
3741. § 45.32 Under manufacturer's bond.
3742. § 45.33 Return of shipment to factory.
3743. § 45.34 Loss or shortage in shipment.
3744. § 45.35 Liability for tax.
3745. § 45.36 Payment of tax.
3746. § 45.37 Assessment.
3747. Subpart E Packaging Requirements
3748. § 45.41 Packages.
3749. § 45.42 Mark.
3750. § 45.43 Notice for smokeless tobacco.
3751. § 45.44 Notice for cigars.
3752. § 45.45 Notice for cigarettes.
3753. § 45.45a Notice for pipe tobacco.
3754. § 45.45b Notice for roll-your-own tobacco.
3755. § 45.45c Package use-up rule.
3756. § 45.46 Tax-exempt label.
3757. Subpart F Records
3758. § 45.51 Supporting records.
3759. PART 46 MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
3760. Subpart A Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes
3761. 136 General
3762. § 46.1 Scope of regulations in this subpart.
3763. § 46.2 Meaning of terms.
3764. § 46.3 Applicability to certain credits or refunds.
3765. § 46.4 Ultimate burden.
3766. § 46.5 Conditions to allowance of credit or refund.
3767. § 46.6 Requirements for persons intending to file claim.
3768. 137 Claim Procedure
3769. § 46.7 Execution and filing of claim.
3770. § 46.8 Data to be shown in claim.
3771. § 46.9 Time for filing claim.
3772. 138 Bond
3773. § 46.10 Bond, Form 2490.
3774. § 46.11 Corporate surety.
3775. § 46.12 Deposit of securities in lieu of corporate surety.
3776. § 46.13 Authority to approve bonds.
3777. § 46.14 Termination of liability.
3778. § 46.15 Release of pledged securities.
3779. 139 Penalties
3780. § 46.16 Penalties.
3781. Subpart B Administrative Provisions
3782. § 46.21 Delegations of the Administrator.
3783. § 46.22 Forms prescribed.
3784. Subpart C Disaster Loss Claims
3785. § 46.71 Scope of subpart.
3786. 140 Definitions
3787. § 46.72 Meaning of terms.
3788. 141 Payments
3789. § 46.73 Circumstances under which payment may be made.
3790. 142 Claims Procedure
3791. § 46.74 Execution of claims.
3792. § 46.75 Required information for claim.
3793. § 46.76 Supporting evidence.
3794. § 46.77 Time and place of filing.
3795. § 46.78 Action by appropriate TTB officer.
3796. 143 Destruction of Tobacco Products, and Cigarette Papers and Tubes
3797. § 46.79 Supervision.
3798. 144 Penalties
3799. § 46.80 Penalties.
3800. 145 Admimistrative Provisions
3801. § 46.81 [Reserved]
3802. Subpart D Rules for Special (Occupational) Tax
3803. § 46.91 Scope of subpart.
3804. § 46.92 Meaning of terms.
3805. § 46.93 Multiple businesses of same ownership and location.
3806. § 46.94 Relation to State and municipal law.
3807. § 46.95 Liability of partners.
3808. 146 Payment of Special Tax
3809. § 46.101 Special tax returns.
3810. § 46.102 Employer identification number.
3811. § 46.103 Time for filing return and paying tax.
3812. § 46.104 Method of payment.
3813. § 46.105 Receipt for taxes.
3814. § 46.106 Receipt in lieu of stamp prohibited.
3815. § 46.107 Penalty for failure to file return or to pay tax.
3816. § 46.108 Interest on unpaid tax.
3817. § 46.109 Waiver of penalties.
3818. 147 Special Tax Stamps
3819. § 46.116 Issuance, distribution, and examination of special tax stamps.
3820. § 46.117 Lost or destroyed stamps.
3821. § 46.118 Certificate in lieu of lost or destroyed special tax stamp.
3822. § 46.119 Errors disclosed by taxpayers.
3823. § 46.120 Errors discovered on inspection.
3824. 148 Changes in Businesses Holding Special (Occupational) Tax Stamps
3825. § 46.126 Change in name or address.
3826. § 46.127 Change in ownership.
3827. 149 Stamps for Incorrect Period or Incorrect Liability
3828. § 46.131 General.
3829. § 46.132 Credit for incorrect stamp.
3830. 150 Abatement or Refund of Special Taxes
3831. § 46.136 Claims.
3832. § 46.137 Time limit on filing of claim for refund.
3833. § 46.138 Discontinuance of business.
3834. E Subparts E-F [Reserved]
3835. Subpart G Dealers in Tobacco Products
3836. § 46.161 Scope of subpart.
3837. § 46.162 Territorial extent.
3838. § 46.163 Meaning of terms.
3839. § 46.164 Authority of TTB officers to enter premises.
3840. § 46.165 Interference with administration.
3841. § 46.166 Dealing in tobacco products.
3842. § 46.167 Liability to tax.
3843. § 46.168 Liability to penalties and forfeitures.
3844. SUBCHAPTER C FIREARMS
3845. PART 53 MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION
3846. Subpart A Introduction
3847. § 53.1 Introduction.
3848. § 53.2 Attachment of tax.
3849. § 53.3 Exemption certificates.
3850. Subpart B Definitions
3851. § 53.11 Meaning of terms.
3852. Subpart C Administrative and Miscellaneous Provisions
3853. § 53.20 Delegations of the Administrator.
3854. § 53.21 Forms prescribed.
3855. § 53.22 Employer identification number.
3856. § 53.23 Alternate methods or procedures.
3857. § 53.24 Records.
3858. D Subparts D-F [Reserved]
3859. Subpart G Tax Rates
3860. § 53.61 Imposition and rates of tax.
3861. § 53.62 Exemptions.
3862. § 53.63 Other tax-free sales.
3863. H Subparts H-I [Reserved]
3864. Subpart J Special Provisions Applicable to Manufacturers Taxes
3865. § 53.91 Charges to be included in sale price.
3866. § 53.92 Exclusions from sale price.
3867. § 53.93 Other items relating to tax on sale price.
3868. § 53.94 Constructive sale price; scope and application.
3869. § 53.95 Constructive sale price; basic rules.
3870. § 53.96 Constructive sale price; special rule for arm's-length sales.
3871. § 53.97 Constructive sale price; affiliated corporations.
3872. § 53.98 Computation of tax on leases and installment sales.
3873. § 53.99 Sales of installment accounts.
3874. § 53.100 Exclusion of local advertising charges from sale price.
3875. § 53.101 Limitation on aggregate of exclusions and price readjustments.
3876. § 53.102 No exclusion or readjustment for other advertising charges or reimbursements.
3877. § 53.103 Lease considered as sale.
3878. § 53.104 Limitation on amount of tax applicable to certain leases.
3879. 153 Use by Manufacturer or Importer Considered Sale
3880. § 53.111 Tax on use by manufacturer, producer, or importer.
3881. § 53.112 Business or personal use of articles.
3882. § 53.113 Events subsequent to taxable use of article.
3883. § 53.114 Use in further manufacture.
3884. § 53.115 Computation of tax.
3885. 154 Application of Tax in Case of Sales by Other Than Manufacturer or Importer
3886. § 53.121 Sales of taxable articles by a person other than the manufacturer, producer, or importer.
3887. Subpart K Exemptions, Registration, Etc.
3888. § 53.131 Tax-free sales; general rule.
3889. § 53.132 Tax-free sale of articles to be used for, or resold for, further manufacture.
3890. § 53.133 Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export.
3891. § 53.134 Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.
3892. § 53.135 Tax-free sale of articles to State and local governments for their exclusive use.
3893. § 53.136 Tax-free sales of articles to nonprofit educational organizations.
3894. §§ 53.137-53.139 [Reserved]
3895. § 53.140 Registration.
3896. § 53.141 Exceptions to the requirement for registration.
3897. § 53.142 Denial, revocation or suspension of registration.
3898. § 53.143 Special rules relating to further manufacture.
3899. Subpart L Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes
3900. § 53.151 Returns.
3901. § 53.152 Final returns.
3902. § 53.153 Time for filing returns.
3903. § 53.154 Manner of filing returns.
3904. § 53.155 Extension of time for filing returns.
3905. § 53.156 Extension of time for paying tax shown on return.
3906. § 53.157 Deposit requirement for deposits made for calendar quarters prior to July 1, 1995.
3907. § 53.158 Payment of tax by electronic fund transfer.
3908. § 53.159 Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995.
3909. § 53.161 Authority to make credits or refunds.
3910. § 53.162 Abatements.
3911. §§ 53.163-53.170 [Reserved]
3912. § 53.171 Claims for credit or refund of overpayments of manufacturers taxes.
3913. § 53.172 Credit or refund of manufacturers tax under chapter 32.
3914. § 53.173 Price readjustments causing overpayments of manufacturers tax.
3915. § 53.174 Determination of price readjustments.
3916. § 53.175 Readjustment for local advertising charges.
3917. § 53.176 Supporting evidence required in case of price readjustments.
3918. § 53.177 Certain exportations, uses, sales, or resales causing overpayments of tax.
3919. § 53.178 Exportations, uses, sales, and resales included.
3920. § 53.179 Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
3921. § 53.180 Tax-paid articles used for further manufacture and causing overpayments of tax.
3922. § 53.181 Further manufacture included.
3923. § 53.182 Supporting evidence required in case of tax-paid articles used for further manufacture.
3924. § 53.183 Return of installment accounts causing overpayments of tax.
3925. § 53.184 Refund to exporter or shipper.
3926. § 53.185 Credit on returns.
3927. § 53.186 Accounting procedures for like articles.
3928. § 53.187 OMB control numbers.
3929. S D SUBCHAPTERS D-E [RESERVED]
3930. SUBCHAPTER F PROCEDURES AND PRACTICES
3931. PART 70 PROCEDURE AND ADMINISTRATION
3932. Subpart A Scope
3933. § 70.1 General.
3934. § 70.2 Forms prescribed.
3935. § 70.3 Delegations of the Administrator.
3936. Subpart B Definitions
3937. § 70.11 Meaning of terms.
3938. Subpart C Discovery of Liability and Enforcement of Laws
3939. 191 Examination and Inspection
3940. § 70.21 Canvass for taxable persons and objects.
3941. § 70.22 Examination of books and witnesses.
3942. § 70.23 Service of summonses.
3943. § 70.24 Enforcement of summonses.
3944. § 70.25 Special procedures for third-party summonses.
3945. § 70.26 Third-party recordkeepers.
3946. § 70.27 Right to intervene; right to institute a proceeding to quash.
3947. § 70.28 Summonses excepted from 26 U.S.C. 7609 procedures.
3948. § 70.29 Suspension of statutes of limitations.
3949. § 70.30 Time and place of examination.
3950. § 70.31 Entry of premises for examination of taxable objects.
3951. § 70.32 Examination of records and objects.
3952. § 70.33 Authority of enforcement officers of the Bureau.
3953. § 70.34 Listing by appropriate TTB officers of taxable objects owned by nonresidents.
3954. 192 General Powers and Duties
3955. § 70.40 Authority to administer oaths and certify.
3956. § 70.41 [Reserved]
3957. § 70.42 Returns prepared or executed by appropriate TTB officers.
3958. Subpart D Collection of Excise and Special (Occupational) Tax
3959. Collection General Provisions
3960. § 70.51 Collection authority.
3961. § 70.52 Signature presumed authentic.
3962. 194 Receipt of Payment
3963. § 70.61 Payment by check or money order.
3964. § 70.62 Fractional parts of a cent.
3965. § 70.63 Computations on returns or other documents.
3966. § 70.64 Receipt for taxes.
3967. § 70.65 Use of commercial banks.
3968. 195 Assessment
3969. § 70.71 Assessment authority.
3970. § 70.72 Method of assessment.
3971. § 70.73 Supplemental assessments.
3972. § 70.74 Request for prompt assessment.
3973. § 70.75 Jeopardy assessment of alcohol, tobacco, and firearms taxes.
3974. § 70.76 Stay of collection of jeopardy assessment; bond to stay collection.
3975. § 70.77 Collection of jeopardy assessment; stay of sale of seized property pending court decision.
3976. 196 Notice and Demand
3977. § 70.81 Notice and demand for tax.
3978. § 70.82 Payment on notice and demand.
3979. 197 Interest
3980. § 70.90 Interest on underpayments.
3981. § 70.91 Interest on erroneous refund recoverable by suit.
3982. § 70.92 Interest on overpayments.
3983. § 70.93 Interest rate.
3984. § 70.94 Interest compounded daily.
3985. 198 Additions to the Tax, Additional Amounts, and Assessable Penalties
3986. § 70.95 Scope.
3987. § 70.96 Failure to file tax return or to pay tax.
3988. § 70.97 Failure to pay tax.
3989. § 70.98 Penalty for underpayment of deposits.
3990. § 70.100 Penalty for fraudulently claiming drawback.
3991. § 70.101 Bad checks.
3992. § 70.102 Coordination with title 11.
3993. § 70.103 Failure to pay tax.
3994. § 70.111 Rules for application of assessable penalties.
3995. § 70.112 Failure to collect and pay over tax, or attempt to evade or defeat tax.
3996. § 70.113 Penalty for failure to supply taxpayer identification number.
3997. § 70.114 Penalties for aiding and abetting understatement of tax liability.
3998. 199 Abatements, Credits and Refunds
3999. § 70.121 Amounts treated as overpayments.
4000. § 70.122 Authority to make credits or refunds.
4001. § 70.123 Claims for credit or refund.
4002. § 70.124 Payments in excess of amounts shown on return.
4003. § 70.125 Abatements.
4004. § 70.126 Date of allowance of refund or credit.
4005. § 70.127 Overpayment of installment.
4006. 200 Rule of Special Application
4007. § 70.131 Conditions to allowance.
4008. 201 Lien for Taxes
4009. § 70.141 Lien for taxes.
4010. § 70.142 Scope of definitions.
4011. § 70.143 Definitions.
4012. § 70.144 Special rules.
4013. § 70.145 Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
4014. § 70.146 45-day period for making disbursements.
4015. § 70.147 Priority of interest and expenses.
4016. § 70.148 Place for filing notice; form.
4017. § 70.149 Refiling of notice of tax lien.
4018. § 70.150 Release of lien or discharge of property.
4019. § 70.151 Administrative appeal of the erroneous filing of notice of Federal tax lien.
4020. 202 Seizure of Property for Collection of Taxes
4021. § 70.161 Levy and distraint.
4022. § 70.162 Levy and distraint on salary and wages.
4023. § 70.163 Surrender of property subject to levy.
4024. § 70.164 Surrender of property subject to levy in the case of life insurance and endowment contracts.
4025. § 70.165 Production of books.
4026. § 70.167 Authority to release levy and return property.
4027. § 70.168 Redemption of property.
4028. § 70.169 Expense of levy and sale.
4029. § 70.170 Application of proceeds of levy.
4030. 203 Disposition of Property
4031. § 70.181 Disposition of seized property.
4032. § 70.182 Disposition of personal property acquired by the United States.
4033. § 70.183 Administration and disposition of real estate acquired by the United States.
4034. § 70.184 Disposition of perishable goods.
4035. § 70.185 Certificate of sale; deed of real property.
4036. § 70.186 Legal effect of certificate of sale of personal property and deed of real property.
4037. § 70.187 Records of sale.
4038. § 70.188 Expense of levy and sale.
4039. 204 Judicial Proceedings
4040. § 70.191 Authorization.
4041. § 70.192 Action to enforce lien or to subject property to payment of tax.
4042. § 70.193 Disposition of judgments and moneys recovered.
4043. § 70.202 Intervention.
4044. § 70.203 Discharge of liens; scope and application; judicial proceedings.
4045. § 70.204 Discharge of liens; nonjudicial sales.
4046. § 70.205 Discharge of liens; special rules.
4047. § 70.206 Discharge of liens; redemption by United States.
4048. § 70.207 Civil actions by persons other than taxpayers.
4049. § 70.208 Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.
4050. § 70.209 Review of jeopardy assessment or levy procedures; administrative review.
4051. § 70.210 Review of jeopardy assessment or levy procedures; judicial action.
4052. § 70.213 Repayments to officers or employees.
4053. 205 Limitations
4054. § 70.221 Period of limitations upon assessment.
4055. § 70.222 Time return deemed filed for purposes of determining limitations.
4056. § 70.223 Exceptions to general period of limitations on assessment and collection.
4057. § 70.224 Collection after assessment.
4058. § 70.225 Suspension of running of period of limitation; assets of taxpayer in control or custody of court.
4059. § 70.226 Suspension of running of period of limitation; taxpayer outside of United States.
4060. § 70.227 Suspension of running of period of limitation; wrongful seizure of property of third party.
4061. § 70.231 Protection for certain interests even though notice filed.
4062. § 70.232 Protection for commercial transactions financing agreements.
4063. § 70.233 Protection for real property construction or improvement financing agreements.
4064. § 70.234 Protection for obligatory disbursement agreements.
4065. § 70.241 Property exempt from levy.
4066. § 70.242 Wages, salary and other income.
4067. § 70.243 Exempt amount.
4068. § 70.244 Payroll period.
4069. § 70.245 Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer.
4070. § 70.251 Periods of limitation on suits by taxpayers.
4071. § 70.252 Periods of limitation on suits by the United States.
4072. § 70.253 Periods of limitation on suits by persons other than taxpayers.
4073. § 70.261 Period of limitation on filing claim.
4074. § 70.262 Limitations on allowance of credits and refunds.
4075. § 70.263 Special rules applicable in case of extension of time by agreement.
4076. § 70.264 Time return deemed filed and tax considered paid.
4077. § 70.265 Credits or refunds after period of limitation.
4078. § 70.266 Credit against barred liability.
4079. 206 Transferees
4080. § 70.271 Procedure in the case of transferred assets.
4081. 207 Bonds
4082. § 70.281 Form of bond and security required.
4083. § 70.282 Single bond in lieu of multiple bonds.
4084. 208 Miscellaneous Provisions
4085. § 70.301 Reproduction of returns and other documents.
4086. § 70.302 Fees and costs for witnesses.
4087. § 70.303 Rules and regulations.
4088. § 70.304 Place for filing documents other than returns.
4089. § 70.305 Timely mailing treated as timely filing.
4090. § 70.306 Time for performance of acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or legal holiday.
4091. 209 General Provisions Relating to Stamps, Marks or Labels
4092. § 70.311 Authority for establishment, alteration, and distribution of stamps, marks, or labels.
4093. 210 Registration
4094. § 70.321 Registration of persons paying a special tax.
4095. 211 Crimes, Other Offenses and Forfeitures
4096. § 70.331 Fraudulent returns, statements, or other documents.
4097. § 70.332 Unauthorized use or sale of stamps.
4098. § 70.333 Offenses by officers and employees of the United States.
4099. Subpart E Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives
4100. 212 Provisions Relating to Distilled Spirits, Wines, and Beer
4101. § 70.411 Imposition of taxes, qualification requirements, and regulations.
4102. § 70.412 Excise taxes.
4103. § 70.413 Claims.
4104. § 70.414 Preparation and filing of claims.
4105. § 70.415 Offers in compromise.
4106. § 70.416 Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act.
4107. § 70.417 Rulings.
4108. § 70.418 Conferences.
4109. § 70.419 Representatives.
4110. § 70.420 Forms.
4111. § 70.421 Alcohol dealer registration.
4112. § 70.422 Registration of manufacturers of nonbeverage products.
4113. 213 Provisions Relating to Tobacco Products, and Cigarette Papers and Tubes
4114. § 70.431 Imposition of taxes; regulations.
4115. § 70.432 Qualification and bonding requirements.
4116. § 70.433 Collection of taxes.
4117. § 70.434 Assessments.
4118. § 70.435 Claims.
4119. § 70.436 Offers in compromise.
4120. § 70.437 Rulings.
4121. § 70.438 Forms.
4122. 214 Provisions Relating to Firearms, Shells and Cartridges, and Explosives
4123. § 70.441 Applicable laws.
4124. § 70.442 Taxes relating to machine guns, destructive devices, and certain other firearms.
4125. § 70.443 Firearms and ammunition.
4126. § 70.444 Importation of arms, ammunition, and implements of war.
4127. § 70.445 Commerce in explosives.
4128. § 70.446 Rulings.
4129. § 70.447 Assessments.
4130. § 70.448 Claims.
4131. § 70.449 Offers in compromise.
4132. 215 Seized Property
4133. § 70.450 Seizure and forfeiture of personal property.
4134. 216 Possessions
4135. § 70.461 Shipments to the United States.
4136. § 70.462 Shipments from the United States.
4137. 217 Rulings
4138. § 70.471 Rulings.
4139. 218 Administrative Remedies
4140. § 70.481 Agreements for payment of liability in installments.
4141. § 70.482 Offers in compromise of liabilities (other than forfeiture) under 26 U.S.C.
4142. § 70.483 Offers in compromise of violations of Federal Alcohol Administration Act.
4143. § 70.484 Offers in compromise of forfeiture liabilities.
4144. § 70.485 Closing agreements.
4145. § 70.486 Managerial review.
4146. Subpart F Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer
4147. 219 General
4148. § 70.501 Meaning of terms.
4149. § 70.502 Applicability to certain credits or refunds.
4150. § 70.503 Ultimate burden.
4151. § 70.504 Conditions to allowance of credit or refund.
4152. § 70.505 Requirements on persons intending to file claim.
4153. 220 Claim Procedure
4154. § 70.506 Execution and filing of claim.
4155. § 70.507 Data to be shown in claim.
4156. § 70.508 Time for filing claim.
4157. 221 Penalties
4158. § 70.509 Penalties.
4159. Subpart G Losses Resulting From Disaster, Vandalism, or Malicious Mischief
4160. 222 Definitions
4161. § 70.601 Meaning of terms.
4162. 223 Payments
4163. § 70.602 Circumstances under which payment may be made.
4164. 224 Claims Procedures
4165. § 70.603 Execution and filing of claim.
4166. § 70.604 Record of inventory to support claims.
4167. § 70.605 Claims relating to imported, domestic, and Virgin Islands liquors.
4168. § 70.606 Claimant to furnish proof.
4169. § 70.607 Supporting evidence.
4170. § 70.608 Action on claims.
4171. 225 Destruction of Liquors
4172. § 70.609 Supervision.
4173. 226 Penalties
4174. § 70.610 Penalties.
4175. Subpart H Rules, Regulations and Forms
4176. § 70.701 Rules and regulations.
4177. § 70.702 Forms and instructions.
4178. Subpart I Disclosure
4179. § 70.801 Publicity of information.
4180. § 70.802 Rules for disclosure of certain specified matters.
4181. § 70.803 Requests or demands for disclosure in testimony and in related matters.
4182. PART 71 RULES OF PRACTICE IN PERMIT PROCEEDINGS
4183. Subpart A Scope and Construction of Regulations
4184. § 71.1 Scope of part.
4185. § 71.2 Liberal construction.
4186. § 71.3 Forms prescribed.
4187. § 71.4 Delegations of the Administrator.
4188. Subpart B Definitions
4189. § 71.5 Meaning of terms.
4190. Subpart C General
4191. § 71.25 Communications and pleadings.
4192. § 71.26 Service on applicant or respondent.
4193. § 71.27 Service on the appropriate TTB officer or Administrator.
4194. 244 Time
4195. § 71.28 Computation.
4196. § 71.29 Continuances and extensions.
4197. 245 Representation at Hearings
4198. § 71.30 Personal representation.
4199. § 71.31 Attorneys and other representatives.
4200. Subpart D Compliance and Settlement
4201. § 71.35 Opportunity for compliance.
4202. 246 Informal Settlement
4203. § 71.36 General.
4204. § 71.37 Notice of contemplated action.
4205. § 71.38 Limitation on informal settlement.
4206. Subpart E Grounds for Citation
4207. § 71.45 Basic permits.
4208. § 71.46 Suspension and revocation of tobacco permits.
4209. § 71.48 Operating permits and industrial use permits.
4210. § 71.49 Applications for basic permits.
4211. § 71.49a Applications for operating permits and industrial use permits.
4212. § 71.49b Denial of application for tobacco permit.
4213. Subpart F Hearing Procedure
4214. 247 Citations
4215. § 71.55 Content.
4216. § 71.56 Form.
4217. § 71.57 Execution and disposition.
4218. § 71.58 Designated place of hearing.
4219. 248 Request for Hearing
4220. § 71.59 Application cases.
4221. § 71.60 Suspension, revocation, or annulment proceedings.
4222. § 71.61 Notice of hearing.
4223. 249 Non-Request for Hearing
4224. § 71.62 Application.
4225. § 71.63 Suspension, revocation, or annulment proceedings.
4226. 250 Answers
4227. § 71.64 When required.
4228. § 71.65 Answer admitting facts.
4229. § 71.66 Prehearing conferences.
4230. 251 Failure To Appear
4231. § 71.67 Applications.
4232. § 71.68 [Reserved]
4233. § 71.69 Suspension, revocation, or annulment.
4234. 252 Waiver of Hearing
4235. § 71.70 Application proceedings.
4236. § 71.71 Adjudication based upon written submissions.
4237. 253 Surrender of Permit
4238. § 71.72 Before citation.
4239. § 71.73 After citation.
4240. 254 Motions
4241. § 71.74 General.
4242. § 71.75 Prior to hearing.
4243. § 71.76 At hearing.
4244. 255 Hearing
4245. § 71.77 General.
4246. § 71.78 Applications.
4247. § 71.79 Suspension, revocation, or annulment.
4248. 256 Burden of Proof
4249. § 71.80 Applications.
4250. § 71.81 Suspension, revocation, or annulment.
4251. 257 General
4252. § 71.82 Stipulations at hearing.
4253. § 71.83 Evidence.
4254. § 71.84 Closing of hearings; arguments, briefs and proposed findings.
4255. § 71.85 Reopening of the hearing.
4256. 258 Record of Testimony
4257. § 71.86 Stenographic record.
4258. § 71.87 Oath of reporter.
4259. Subpart G Administrative Law Judges
4260. § 71.95 Responsibilities of administrative law judges.
4261. § 71.96 Disqualification.
4262. § 71.97 Powers.
4263. § 71.98 Separation of functions.
4264. § 71.99 Conduct of hearing.
4265. § 71.100 Unavailability of administrative law judge.
4266. Subpart H Decisions
4267. § 71.105 Administrative law judge's finding and decision or recommended decision.
4268. § 71.106 Certification and transmittal of record and decision.
4269. 259 Action by the Appropriate TTB Officer
4270. § 71.107 Application proceedings.
4271. § 71.107a Appropriate TTB officer's decision.
4272. § 71.108 Suspension, revocation, or annulment proceedings.
4273. § 71.109 Notice to Administrator.
4274. Subpart I Review
4275. § 71.115 Appeal on petition to the Administrator.
4276. § 71.116 Review by the Administrator.
4277. § 71.117 Permit privileges, exceptions.
4278. § 71.118 Court review.
4279. § 71.119 [Reserved]
4280. Subpart J Miscellaneous
4281. § 71.125 Depositions.
4282. § 71.126 Subpoenas.
4283. § 71.127 Witnesses and fees.
4284. 260 Record
4285. § 71.128 What constitutes record.
4286. § 71.129 Availability.
4287. PART 72 DISPOSITION OF SEIZED PERSONAL PROPERTY
4288. Subpart A Scope of Regulations
4289. § 72.1 Procedures relating to personal property and carriers.
4290. § 72.2 Forms prescribed.
4291. Subpart B Definitions
4292. § 72.11 Meaning of terms.
4293. Subpart C Seizures and Forfeitures
4294. § 72.21 Personal property and carriers subject to seizure.
4295. § 72.22 Forfeiture of seized personal property and carriers.
4296. § 72.23 Type and conditions of cost bond.
4297. § 72.24 Corporate surety bonds.
4298. § 72.25 Deposit of collateral.
4299. § 72.26 Bond for return of seized perishable goods.
4300. § 72.27 Summary destruction of explosives subject to forfeiture.
4301. Subpart D Remission or Mitigation of Forfeitures
4302. § 72.31 Laws applicable.
4303. § 72.32 Interest claimed.
4304. § 72.33 Form of the petition.
4305. § 72.34 Contents of the petition.
4306. § 72.35 Time of filing petition.
4307. § 72.36 Place of filing.
4308. § 72.37 Discontinuance of administrative proceedings.
4309. § 72.38 Return of defective petition.
4310. § 72.39 Final action.
4311. § 72.40 Acquisition for official use and sale for account of petitioner in allowed petitions.
4312. § 72.41 Re-appraisal of property involved in an allowed petition.
4313. Subpart E Appraiser's Fees
4314. § 72.51 Rate of compensation.
4315. Subpart F Administrative Sale or Disposition of Personal Property
4316. § 72.61 Alternative methods of sale.
4317. § 72.62 All bids on unit basis.
4318. § 72.63 Conditions of sale.
4319. § 72.64 Terms of sale.
4320. § 72.65 Sale of forfeited tobacco products and cigarette papers and tubes.
4321. § 72.66 Purchaser entitled to bill of sale.
4322. § 72.67 Sale on open, competitive bids.
4323. § 72.68 Sale on sealed, competitive bids.
4324. § 72.69 Alternative disposition of seized carriers.
4325. Subpart G Disposal of Forfeited Firearms, Ammunition, Explosive Materials, or Contraband Cigarettes
4326. § 72.81 Authority for disposal.
4327. PART 73 ELECTRONIC SIGNATURES; ELECTRONIC SUBMISSION OF FORMS
4328. Subpart A General Provisions
4329. 263 Scope
4330. § 73.1 What does this part do?
4331. 264 Definitions
4332. § 73.3 What terms must I know to understand this part?
4333. Subpart B Electronic Signatures
4334. § 73.10 What does subpart B cover?
4335. § 73.11 What are the required components and controls for acceptable electronic signatures?
4336. § 73.12 What security controls must I use for identification codes and passwords?
4337. Subpart C Electronic Filing of Documents with TTB
4338. § 73.30 What does subpart C cover?
4339. § 73.31 May I submit forms electronically to TTB?
4340. § 73.32 May I electronically sign forms I submit electronically to TTB?
4341. § 73.33 Am I legally bound by a form I sign electronically?
4342. § 73.34 When is an electronically submitted form considered timely filed?
4343. § 73.35 Do I need to keep paper copies of forms I submit to TTB electronically?
4344. Subpart D Electronic Filing of Documents With Other Agencies
4345. § 73.40 May I satisfy TTB requirements to submit forms to other agencies by submitting those forms electronically?
4346. S G SUBCHAPTERS G-L [RESERVED]
4347. SUBCHAPTER M ALCOHOL, TOBACCO AND OTHER EXCISE TAXES
4348. 194-399 PARTS 194-399 [RESERVED]
4349. CHAPTER II BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE
4350. A [RESERVED] SUBCHAPTER A [RESERVED]
4351. SUBCHAPTER B FIREARMS AND AMMUNITION
4352. 400-446 PARTS 400-446 [RESERVED]
4353. PART 447 IMPORTATION OF ARMS, AMMUNITION AND IMPLEMENTS OF WAR
4354. Subpart A Scope
4355. § 447.1 General.
4356. § 447.2 Relation to other laws and regulations.
4357. Subpart B Definitions
4358. § 447.11 Meaning of terms.
4359. Subpart C The U.S. Munitions Import List
4360. § 447.21 The U.S. Munitions Import List.
4361. § 447.22 Forgings, castings, and machined bodies.
4362. Subpart D Registration
4363. § 447.31 Registration requirement.
4364. § 447.32 Application for registration and refund of fee.
4365. § 447.33 Notification of changes in information furnished by registrants.
4366. § 447.34 Maintenance of records by persons required to register as importers of Import List articles.
4367. § 447.35 Forms prescribed.
4368. Subpart E Permits
4369. § 447.41 Permit requirement.
4370. § 447.42 Application for permit.
4371. § 447.43 Terms of permit.
4372. § 447.44 Permit denial, revocation or suspension.
4373. § 447.45 Importation.
4374. § 447.46 Articles in transit.
4375. Subpart F Miscellaneous Provisions
4376. § 447.51 Import certification and delivery verification.
4377. § 447.52 Import restrictions applicable to certain countries.
4378. § 447.53 447.53 Exemptions.
4379. § 447.54 Administrative procedures inapplicable.
4380. § 447.55 Departments of State and Defense consulted.
4381. § 447.56 Authority of Customs officers.
4382. § 447.57 U.S. military defense articles.
4383. § 447.58 Delegations of the Director.
4384. Subpart G Penalties, Seizures and Forfeitures
4385. § 447.61 Unlawful importation.
4386. § 447.62 False statements or concealment of facts.
4387. § 447.63 Seizure and forfeiture.
4388. PART 478 COMMERCE IN FIREARMS AND AMMUNITION
4389. Subpart A Introduction
4390. § 478.1 Scope of regulations.
4391. § 478.2 Relation to other provisions of law.
4392. Subpart B Definitions
4393. § 478.11 Meaning of terms.
4394. § 478.12 Definition of Frame or Receiver.
4395. §478.13 Definition of “engaged in the business as a dealer in firearms other than a gunsmith or a pawnbroker.”
4396. Subpart C Administrative and Miscellaneous Provisions
4397. § 478.21 Forms prescribed.
4398. § 478.22 Alternate methods or procedures; emergency variations from requirements.
4399. § 478.23 Right of entry and examination.
4400. § 478.24 Compilation of State laws and published ordinances.
4401. § 478.25 Disclosure of information.
4402. § 478.25a Responses to requests for information.
4403. § 478.26 Curio and relic determination.
4404. § 478.27 Destructive device determination.
4405. § 478.28 Transportation of destructive devices and certain firearms.
4406. § 478.29 Out-of-State acquisition of firearms by nonlicensees.
4407. § 478.29a Acquisition of firearms by nonresidents.
4408. § 478.30 Out-of-State disposition of firearms by nonlicensees.
4409. § 478.31 Delivery by common or contract carrier.
4410. § 478.32 Prohibited shipment, transportation, possession, purchase, or receipt of firearms and ammunition by certain persons.
4411. § 478.33 Stolen firearms and ammunition.
4412. § 478.33a Theft of firearms.
4413. § 478.34 Removed, obliterated, or altered serial number.
4414. § 478.35 Skeet, trap, target, and similar shooting activities.
4415. § 478.36 Transfer or possession of machine guns.
4416. § 478.37 Manufacture, importation and sale of armor piercing ammunition.
4417. § 478.38 Transportation of firearms.
4418. § 478.39 Assembly of semiautomatic rifles or shotguns.
4419. § 478.39a Reporting theft or loss of firearms.
4420. § 478.40 [Reserved]
4421. Subpart D Licenses
4422. § 478.41 General.
4423. § 478.42 License fees.
4424. § 478.43 License fee not refundable.
4425. § 478.44 Original license.
4426. § 478.45 Renewal of license.
4427. § 478.46 Insufficient fee.
4428. § 478.47 Issuance of license.
4429. § 478.48 Correction of error on license.
4430. § 478.49 Duration of license.
4431. § 478.50 Locations covered by license.
4432. § 478.51 License not transferable.
4433. § 478.52 Change of address.
4434. § 478.53 Change in trade name.
4435. § 478.54 Change of control.
4436. § 478.55 Continuing partnerships.
4437. § 478.56 Right of succession by certain persons.
4438. § 478.57 Discontinuance of business.
4439. § 478.58 State or other law.
4440. § 478.59 Abandoned application.
4441. § 478.60 Certain continuances of business.
4442. Subpart E License Proceedings
4443. § 478.71 Denial of an application for license.
4444. § 478.72 Hearing after application denial.
4445. § 478.73 Notice of revocation, suspension, or imposition of civil fine.
4446. § 478.74 Request for hearing after notice of suspension, revocation, or imposition of civil fine.
4447. § 478.75 Service on applicant or licensee.
4448. § 478.76 Representation at a hearing.
4449. § 478.77 Designated place of hearing.
4450. § 478.78 Operations by licensee after notice.
4451. Subpart F Conduct of Business
4452. § 478.91 Posting of license.
4453. § 478.92 Identification of firearms and armor piercing ammunition by licensed manufacturers and licensed importers.
4454. § 478.93 Authorized operations by a licensed collector.
4455. § 478.94 Sales or deliveries between licensees.
4456. § 478.95 Certified copy of license.
4457. § 478.96 Out-of-State and mail order sales.
4458. § 478.97 Loan or rental of firearms.
4459. § 478.98 Sales or deliveries of destructive devices and certain firearms.
4460. § 478.99 Certain prohibited sales, purchases, or deliveries.
4461. § 478.100 Conduct of business away from licensed premises.
4462. § 478.101 Record of transactions.
4463. § 478.102 Sales or deliveries of firearms on and after November 30, 1998.
4464. § 478.103 Posting of signs and written notification to purchasers of handguns.
4465. § 478.104 Secure gun storage or safety device.
4466. Subpart G Importation
4467. § 478.111 General.
4468. § 478.112 Importation by a licensed importer.
4469. § 478.113 Importation by other licensees.
4470. § 478.113a Importation of firearm barrels by nonlicensees.
4471. § 478.114 Importation by members of the U.S. Armed Forces.
4472. § 478.115 Exempt importation.
4473. § 478.116 Conditional importation.
4474. § 478.117 Function outside a customs territory.
4475. § 478.118 Importation of certain firearms classified as curios or relics.
4476. § 478.119 [Reserved]
4477. § 478.120 Firearms or ammunition imported by or for a nonimmigrant alien.
4478. Subpart H Records
4479. § 478.121 General.
4480. § 478.122 Records maintained by importers.
4481. § 478.123 Records maintained by manufacturers.
4482. § 478.124 Firearms transaction record.
4483. § 478.125 Record of receipt and disposition.
4484. § 478.125a Personal firearms collection.
4485. § 478.126 Furnishing transaction information.
4486. § 478.126a Reporting multiple sales or other disposition of pistols and revolvers.
4487. § 478.127 Discontinuance of business.
4488. § 478.128 False statement or representation.
4489. § 478.129 Record retention.
4490. § 478.131 Firearms transactions not subject to a NICS check.
4491. § 478.132 [Reserved]
4492. § 478.133 Records of transactions in semiautomatic assault weapons.
4493. § 478.134 Sale of firearms to law enforcement officers.
4494. Subpart I Exemptions, Seizures, and Forfeitures
4495. § 478.141 General.
4496. § 478.142 Effect of pardons and expunctions of convictions.
4497. § 478.143 Relief from disabilities incurred by indictment.
4498. § 478.144 [Reserved]
4499. § 478.145 Research organizations.
4500. § 478.146 Deliveries by mail to certain persons.
4501. § 478.147 Return of firearm.
4502. § 478.148 Armor piercing ammunition intended for sporting or industrial purposes.
4503. § 478.149 Armor piercing ammunition manufactured or imported for the purpose of testing or experimentation.
4504. § 478.150 Alternative to NICS in certain geographical locations.
4505. § 478.151 Semiautomatic rifles or shotguns for testing or experimentation.
4506. § 478.152 Seizure and forfeiture.
4507. § 478.153 [Reserved]
4508. J Subpart J [Reserved]
4509. Subpart K Exportation
4510. § 478.171 Exportation.
4511. PART 479 MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
4512. Subpart A Scope of Regulations
4513. § 479.1 General.
4514. Subpart B Definitions
4515. § 479.11 Meaning of terms.
4516. Subpart C Administrative and Miscellaneous Provisions
4517. § 479.21 Forms prescribed.
4518. § 479.22 Right of entry and examination.
4519. § 479.23 Restrictive use of required information.
4520. § 479.24 Destructive device determination.
4521. § 479.25 Collector's items.
4522. § 479.26 Alternate methods or procedures; emergency variations from requirements.
4523. Subpart D Special (Occupational) Taxes
4524. § 479.31 Liability for tax.
4525. § 479.32 Special (occupational) tax rates.
4526. § 479.32a Reduced rate of tax for small importers and manufacturers.
4527. § 479.33 Special exemption.
4528. § 479.34 Special tax registration and return.
4529. § 479.35 Employer identification number.
4530. § 479.36 The special tax stamp, receipt for special (occupational) taxes.
4531. § 479.37 Certificates in lieu of stamps lost or destroyed.
4532. § 479.38 Engaging in business at more than one location.
4533. § 479.39 Engaging in more than one business at the same location.
4534. § 479.40 Partnership liability.
4535. § 479.41 Single sale.
4536. 16 Change of Ownership
4537. § 479.42 Changes through death of owner.
4538. § 479.43 Changes through bankruptcy of owner.
4539. § 479.44 Change in partnership or unincorporated association.
4540. § 479.45 Changes in corporation.
4541. 17 Change of Business Location
4542. § 479.46 Notice by taxpayer.
4543. 18 Change of Trade Name
4544. § 479.47 Notice by taxpayer.
4545. 19 Penalties and Interest
4546. § 479.48 Failure to pay special (occupational) tax.
4547. § 479.49 Failure to register change or removal.
4548. § 479.50 Delinquency.
4549. § 479.51 Fraudulent return.
4550. 20 Application of State Laws
4551. § 479.52 State regulations.
4552. Subpart E Tax on Making Firearms
4553. § 479.61 Making tax rate.
4554. 21 Application To Make a Firearm
4555. § 479.62 Applying to make.
4556. § 479.63 Identification of applicant.
4557. § 479.64 Action on making application.
4558. § 479.65 Denial of application.
4559. § 479.66 Subsequent transfer of firearms.
4560. § 479.67 Cancellation of stamp.
4561. 22 Exceptions to Tax on Making Firearms
4562. § 479.68 Qualified manufacturer.
4563. § 479.69 Making a firearm for the United States.
4564. § 479.70 Certain government entities.
4565. 23 Registration
4566. § 479.71 Proof of registration.
4567. Subpart F Transfer Tax
4568. § 479.81 Tax scope.
4569. § 479.82 Transfer tax rate.
4570. § 479.83 Transfer tax in addition to import duty.
4571. 24 Application and Order for Transfer of Firearm
4572. § 479.84 Applying to transfer.
4573. § 479.85 Identification of transferee.
4574. § 479.86 Action on application.
4575. § 479.87 Cancellation of stamp.
4576. 25 Exemptions Relating to Transfers of Firearms
4577. § 479.88 Special (occupational) taxpayers.
4578. § 479.89 Transfers to the United States.
4579. § 479.90 Certain government entities.
4580. § 479.90a Estates.
4581. § 479.91 Unserviceable firearms.
4582. § 479.92 Transportation of firearms to effect transfer.
4583. 26 Other Provisions
4584. § 479.93 Transfers of firearms to certain persons.
4585. Subpart G Registration and Identification of Firearms
4586. § 479.101 Registration of firearms.
4587. § 479.102 Identification of firearms.
4588. § 479.103 Registration of firearms manufactured.
4589. § 479.104 Registration of firearms by certain governmental entities.
4590. 27 Machine Guns
4591. § 479.105 Transfer and possession of machine guns.
4592. Subpart H Importation and Exportation
4593. 28 Importation
4594. § 479.111 Procedure.
4595. § 479.112 Registration of imported firearms.
4596. § 479.113 Conditional importation.
4597. 29 Exportation
4598. § 479.114 Application and permit for exportation of firearms.
4599. § 479.115 Action by Director.
4600. § 479.116 Procedure by exporter.
4601. § 479.117 Action by Customs.
4602. § 479.118 Proof of exportation.
4603. § 479.119 Transportation of firearms to effect exportation.
4604. § 479.120 Refunds.
4605. § 479.121 Insular possessions.
4606. 30 Arms Export Control Act
4607. § 479.122 Requirements.
4608. Subpart I Records and Returns
4609. § 479.131 Records.
4610. Subpart J Stolen or Lost Firearms or Documents
4611. § 479.141 Stolen or lost firearms.
4612. § 479.142 Stolen or lost documents.
4613. Subpart K Examination of Books and Records
4614. § 479.151 Failure to make returns: Substitute returns.
4615. § 479.152 Penalties (records and returns).
4616. Subpart L Distribution and Sale of Stamps
4617. § 479.161 National Firearms Act stamps.
4618. § 479.162 Stamps authorized.
4619. § 479.163 Reuse of stamps prohibited.
4620. Subpart M Redemption of or Allowance for Stamps or Refunds
4621. § 479.171 Redemption of or allowance for stamps.
4622. § 479.172 Refunds.
4623. Subpart N Penalties and Forfeitures
4624. § 479.181 Penalties.
4625. § 479.182 Forfeitures.
4626. Subpart O Other Laws Applicable
4627. § 479.191 Applicability of other provisions of internal revenue laws.
4628. § 479.192 Commerce in firearms and ammunition.
4629. § 479.193 Arms Export Control Act.
4630. SUBCHAPTER C EXPLOSIVES
4631. PART 555 COMMERCE IN EXPLOSIVES
4632. Subpart A Introduction
4633. § 555.1 Scope of regulations.
4634. § 555.2 Relation to other provisions of law.
4635. Subpart B Definitions
4636. § 555.11 Meaning of terms.
4637. Subpart C Administrative and Miscellaneous Provisions
4638. § 555.21 Forms prescribed.
4639. § 555.22 Alternate methods or procedures; emergency variations from requirements.
4640. § 555.23 List of explosive materials.
4641. § 555.24 Right of entry and examination.
4642. § 555.25 Disclosure of information.
4643. § 555.26 Prohibited shipment, transportation, receipt, possession, or distribution of explosive materials.
4644. § 555.27 [Reserved]
4645. § 555.28 Stolen explosive materials.
4646. § 555.29 Unlawful storage.
4647. § 555.30 Reporting theft or loss of explosive materials.
4648. § 555.31 Inspection of site accidents or fires; right of entry.
4649. § 555.32 Special explosive devices.
4650. § 555.33 Background checks and clearances.
4651. § 555.34 Replacement of stolen or lost ATF Form 5400.30 (Intrastate Purchase of Explosives Coupon (IPEC)).
4652. Subpart D Licenses and Permits
4653. § 555.41 General.
4654. § 555.42 License fees.
4655. § 555.43 Permit fees.
4656. § 555.44 License or permit fee not refundable.
4657. § 555.45 Original license or permit.
4658. § 555.46 Renewal of license or permit.
4659. § 555.47 Insufficient fee.
4660. § 555.48 Abandoned application.
4661. § 555.49 Issuance of license or permit.
4662. § 555.50 Correction of error on license or permit.
4663. § 555.51 Duration of license or permit.
4664. § 555.52 Limitations on license or permit.
4665. § 555.53 License and permit not transferable.
4666. § 555.54 Change of address.
4667. § 555.56 Change in trade name.
4668. § 555.57 Change of control, change in responsible persons, and change of employees.
4669. § 555.58 Continuing partnerships.
4670. § 555.59 Right of succession by certain persons.
4671. § 555.60 Certain continuances of business or operations.
4672. § 555.61 Discontinuance of business or operations.
4673. § 555.62 State or other law.
4674. § 555.63 Explosives magazine changes.
4675. Subpart E License and Permit Proceedings
4676. § 555.71 Opportunity for compliance.
4677. § 555.72 Denial of initial application.
4678. § 555.73 Hearing after initial application is denied.
4679. § 555.74 Denial of renewal application or revocation of license or permit.
4680. § 555.75 Hearing after denial of renewal application or revocation of license or permit.
4681. § 555.76 Action by Director, Industry Operations.
4682. § 555.77 Designated place of hearing.
4683. § 555.78 Representation at a hearing.
4684. § 555.79 Appeal on petition to the Director.
4685. § 555.80 Court review.
4686. § 555.81 Service on applicant, licensee, or permittee.
4687. § 555.82 Rules of practice in license and permit proceedings.
4688. § 555.83 Operations by licensees or permittees after notice of denial or revocation.
4689. Subpart F Conduct of Business or Operations
4690. § 555.101 Posting of license or user permit.
4691. § 555.102 Authorized operations by permittees.
4692. § 555.103 Transactions among licensees/permittees and transactions among licensees and holders of user permits.
4693. § 555.104 Certified copy of license or permit.
4694. § 555.105 Distributions to limited permittees.
4695. § 555.106 Certain prohibited distributions.
4696. § 555.107 Record of transactions.
4697. § 555.108 Importation.
4698. § 555.109 Identification of explosive materials.
4699. § 555.110 Furnishing of samples (Effective on and after January 24, 2003).
4700. Subpart G Records and Reports
4701. § 555.121 General.
4702. § 555.122 Records maintained by licensed importers.
4703. § 555.123 Records maintained by licensed manufacturers.
4704. § 555.124 Records maintained by licensed dealers.
4705. § 555.125 Records maintained by permittees.
4706. § 555.126 Limited Permittee Transaction Report for distribution of explosive materials.
4707. § 555.127 Daily summary of magazine transactions.
4708. § 555.128 Discontinuance of business.
4709. § 555.129 Exportation.
4710. § 555.130 [Reserved]
4711. Subpart H Exemptions
4712. § 555.141 Exemptions.
4713. § 555.142 Relief from disabilities.
4714. Subpart I Unlawful Acts, Penalties, Seizures and Forfeitures
4715. § 555.161 Engaging in business without a license.
4716. § 555.162 False statement or representation.
4717. § 555.163 False entry in record.
4718. § 555.164 Unlawful storage.
4719. § 555.165 Failure to report theft or loss.
4720. § 555.166 Seizure or forfeiture.
4721. Subpart J Marking of Plastic Explosives
4722. § 555.180 Prohibitions relating to unmarked plastic explosives.
4723. § 555.181 Reporting of plastic explosives.
4724. § 555.182 Exceptions.
4725. § 555.183 Importing plastic explosives.
4726. § 555.184 Statements of process and samples.
4727. § 555.185 Criminal sanctions.
4728. § 555.186 Seizure or forfeiture.
4729. Subpart K Storage
4730. § 555.201 General.
4731. § 555.202 Classes of explosive materials.
4732. § 555.203 Types of magazines.
4733. § 555.204 Inspection of magazines.
4734. § 555.205 Movement of explosive materials.
4735. § 555.206 Location of magazines.
4736. § 555.207 Construction of type 1 magazines.
4737. § 555.208 Construction of type 2 magazines.
4738. § 555.209 Construction of type 3 magazines.
4739. § 555.210 Construction of type 4 magazines.
4740. § 555.211 Construction of type 5 magazines.
4741. § 555.212 Smoking and open flames.
4742. § 555.213 Quantity and storage restrictions.
4743. § 555.214 Storage within types 1, 2, 3, and 4 magazines.
4744. § 555.215 Housekeeping.
4745. § 555.216 Repair of magazines.
4746. § 555.217 Lighting.
4747. § 555.218 Table of distances for storage of explosive materials.
4748. § 555.219 Table of distances for storage of low explosives.
4749. § 555.220 Table of separation distances of ammonium nitrate and blasting agents from explosives or blasting agents.
4750. § 555.221 Requirements for display fireworks, pyrotechnic compositions, and explosive materials used in assembling fireworks or articles pyrotechnic.
4751. § 555.222 Table of distances between fireworks process buildings and between fireworks process and fireworks nonprocess buildings.
4752. § 555.223 Table of distances between fireworks process buildings and other specified areas.
4753. § 555.224 Table of distances for the storage of display fireworks (except bulk salutes).
4754. SUBCHAPTER D MISCELLANEOUS REGULATIONS RELATING TO ALCOHOL AND TOBACCO
4755. PART 646 CONTRABAND CIGARETTES AND SMOKELESS TOBACCO
4756. 31 General
4757. § 646.141 Scope of part.
4758. § 646.142 Territorial extent.
4759. § 646.143 Meaning of terms.
4760. 32 Records and Reports
4761. § 646.146 General record-keeping and reporting requirements.
4762. § 646.147 Required record-keeping information.
4763. § 646.150 Retaining records.
4764. 33 Other Provisions Relating to Distributing Cigarettes and Smokeless Tobacco
4765. § 646.153 Authority of appropriate ATF officers to enter business premises.
4766. 34 Penalties and Forfeitures
4767. § 646.154 Penalties.
4768. § 646.155 Forfeitures.
4769. 647-699 PARTS 647-699 [RESERVED]
4770. SUBCHAPTER E EXPLOSIVE LICENSE AND PERMIT PROCEEDINGS
4771. 700-770 PARTS 700-770 [RESERVED]
4772. PART 771 RULES OF PRACTICE IN EXPLOSIVE LICENSE AND PERMIT PROCEEDINGS
4773. Subpart A Scope and Construction of Regulations
4774. § 771.1 Scope of part.
4775. § 771.2 Liberal construction.
4776. § 771.3 Forms prescribed.
4777. Subpart B Definitions
4778. § 771.5 Meaning of terms.
4779. Subpart C General
4780. § 771.25 Communications and pleadings.
4781. § 771.26 Service on applicant, licensee, or permittee.
4782. § 771.27 Service on the Director of Industry Operations or Director.
4783. 51 Time
4784. § 771.28 Computation.
4785. § 771.29 Continuances and extensions.
4786. 52 Representation at Hearings
4787. § 771.30 Personal representation.
4788. § 771.31 Attorneys and other representatives.
4789. Subpart D Compliance and Settlement
4790. § 771.35 Opportunity for compliance.
4791. § 771.36 Settlement.
4792. § 771.37 Notice of contemplated action.
4793. § 771.38 Licensee's or permittee's failure to meet requirements within reasonable time.
4794. § 771.39 Authority of Director of Industry Operations to proceed with revocation or denial action.
4795. Subpart E Revocation or Denial
4796. § 771.40 Denial of initial application.
4797. § 771.41 Denial of renewal application or revocation of license or permit.
4798. § 771.42 Grounds for revocation of licenses or permits.
4799. § 771.43 Grounds for denial of applications for licenses or permits.
4800. Subpart F Hearing Procedure
4801. 53 Notices
4802. § 771.55 Content.
4803. § 771.56 Forms.
4804. § 771.57 Execution and disposition.
4805. § 771.58 Designated place of hearing.
4806. 54 Request for Hearing
4807. § 771.59 Initial application proceedings.
4808. § 771.60 Revocation or denial of renewal proceedings.
4809. § 771.61 Notice of hearing.
4810. 55 Non-Request for Hearing
4811. § 771.62 Initial application.
4812. § 771.63 Revocation or denial of renewal.
4813. 56 Responses to Notices
4814. § 771.64 Answers.
4815. § 771.65 Responses admitting facts.
4816. § 771.66 Initial conferences.
4817. 57 Failure to Appear
4818. § 771.67 Initial applications.
4819. § 771.68 Revocation or denial of renewal.
4820. 58 Waiver of Hearing
4821. § 771.69 Withdrawal of request for hearing.
4822. § 771.70 Adjudication based upon written submissions.
4823. 59 Surrender of License or Permit
4824. § 771.71 Before citation.
4825. § 771.72 After citation.
4826. 60 Motions
4827. § 771.73 General.
4828. § 771.74 Prior to hearing.
4829. § 771.75 At hearing.
4830. 61 Hearing
4831. § 771.76 General.
4832. § 771.77 Initial applications.
4833. § 771.78 Revocation or denial of renewal.
4834. 62 Burden of Proof
4835. § 771.79 Initial applications.
4836. § 771.80 Revocation or denial of renewal.
4837. 63 General
4838. § 771.81 Stipulations at hearing.
4839. § 771.82 Evidence.
4840. § 771.83 Closing of hearings; arguments, briefs, and proposed findings.
4841. § 771.84 Reopening of the hearing.
4842. 64 Record of Testimony
4843. § 771.85 Stenographic record.
4844. § 771.86 Oath of reporter.
4845. Subpart G Administrative Law Judges
4846. § 771.95 Responsibilities of administrative law judges.
4847. § 771.96 Disqualification.
4848. § 771.97 Powers.
4849. § 771.98 Separation of functions.
4850. § 771.99 Conduct of hearing.
4851. § 771.100 Unavailability of administrative law judge.
4852. Subpart H Decisions
4853. § 771.105 Administrative law judge's findings and recommended decision.
4854. § 771.106 Certification and transmittal of record and decision.
4855. 65 Action by Director of Industry Operations
4856. § 771.107 Initial application proceedings.
4857. § 771.108 Director of Industry Operations' decision.
4858. § 771.109 Revocation or denial of renewal proceedings.
4859. § 771.110 Revocation or denial of renewal.
4860. § 771.111 Proceedings involving violations not within the division of issuance of license or permit.
4861. Subpart I Review
4862. § 771.120 Appeal on petition to the Director.
4863. § 771.121 Review by Director.
4864. § 771.122 Denial of renewal or revocation.
4865. § 771.123 Court review.
4866. Subpart J Miscellaneous
4867. § 771.124 Depositions.
4868. § 771.125 Witnesses and fees.
4869. § 771.126 Discovery.
4870. § 771.127 Privileges.
4871. 66 Record
4872. § 771.135 What constitutes record.
4873. § 771.136 Availability.
4874. 772-799 PARTS 772-799 [RESERVED]