CFR /  Title 27  /  Part 24: Wine

Section No.	Description
Section 24.1	Territorial extent
Section 24.2	Related regulations
Section 24.4	Meaning of terms
Section 24.10	Delegations of the Administrator
Section 24.19	Forms prescribed
Section 24.20	Modified forms
Section 24.21	Alternate method or procedure
Section 24.22	Emergency variations from requirements
Section 24.25	Authority to approve
Section 24.26	Segregation of operations
Section 24.27	Installation of meters, tanks, and other apparatus
Section 24.28	Claims
Section 24.29	Supervision
Section 24.30	Submission of forms and reports
Section 24.31	Records
Section 24.32	Right of entry and examination
Section 24.35	Instruments and measuring devices
Section 24.36	Samples for the United States
Section 24.37	Gauging and measuring
Section 24.40	Office facilities
Section 24.41	Use on returns
Section 24.45	Application
Section 24.46	Execution of IRS Form SS-4
Section 24.47	Definitions
Section 24.51	Dealer registration
Section 24.52	Amending the dealer registration
Section 24.53	Dealer records
Section 24.54	General
Section 24.60	Assessment of tax
Section 24.61	Notice
Section 24.62	Claims for wine or spirits lost or destroyed in bond
Section 24.65	Claims on wine returned to bond
Section 24.66	Other claims
Section 24.67	Insurance coverage
Section 24.68	Filing of claims
Section 24.69	Claims for credit of tax
Section 24.70	Wine for personal or family use
Section 24.75	Tax exempt cider
Section 24.76	Experimental wine
Section 24.77	General
Section 24.80	Filing of formulas
Section 24.81	Samples
Section 24.82	Essences
Section 24.85	Essences produced on wine premises
Section 24.86	Essences made elsewhere
Section 24.87	Taxpaid products
Section 24.90	Conveyance of untaxpaid wine or spirits
Section 24.91	Products in customs custody
Section 24.92	General
Section 24.95	Use off premises
Section 24.96	Use on premises
Section 24.97	General
Section 24.100	Bonded wine premises
Section 24.101	Premises established for taxpaid wine operations
Section 24.102	Other operations
Section 24.103	General
Section 24.105	Basic permit requirements
Section 24.106	Designation as a bonded winery
Section 24.107	Bonded wine warehouse application
Section 24.108	Data for application
Section 24.109	Organizational documents
Section 24.110	Description of premises
Section 24.111	Name of proprietor and trade names
Section 24.112	Description of volatile fruit-flavor concentrate operations
Section 24.113	Registry of stills
Section 24.114	Registry number
Section 24.115	Powers of attorney
Section 24.116	Maintenance of application file
Section 24.117	Amended application
Section 24.120	Changes affecting permits
Section 24.121	Change in name of proprietor or trade name
Section 24.122	Change in stockholders
Section 24.123	Change in corporate officers
Section 24.124	Change in proprietorship
Section 24.125	Change in proprietorship involving a bonded wine warehouse
Section 24.126	Adoption of formulas
Section 24.127	Continuing partnerships
Section 24.128	Change in location
Section 24.129	Change in volatile fruit-flavor concentrate operations
Section 24.130	Change in building construction and use of premises
Section 24.131	Wine premises alternation
Section 24.135	Procedure for alternating proprietors
Section 24.136	Alternate use of the wine premises for customs purposes
Section 24.137	Notice
Section 24.140	Bonded wine warehouse
Section 24.141	General requirements
Section 24.145	Bonds
Section 24.146	Operations bond or unit bond
Section 24.147	Penal sums of bonds
Section 24.148	Corporate surety
Section 24.149	Powers of attorney
Section 24.150	Deposit of collateral security
Section 24.151	Consents of surety
Section 24.152	Strengthening bonds
Section 24.153	New or superseding bonds
Section 24.154	Disapproval and appeal from disapproval
Section 24.155	Termination of bonds
Section 24.156	Application by surety for relief from bond
Section 24.157	Extent of relief
Section 24.158	Release of collateral security
Section 24.159	Premises
Section 24.165	Buildings or rooms
Section 24.166	Tanks
Section 24.167	Identification of tanks
Section 24.168	Pipelines
Section 24.169	Measuring devices and testing instruments
Section 24.170	General
Section 24.175	Crushing and fermentation
Section 24.176	Chaptalization (Brix adjustment)
Section 24.177	Amelioration
Section 24.178	Sweetening
Section 24.179	Use of concentrated and unconcentrated fruit juice
Section 24.180	Use of sugar
Section 24.181	Use of acid to correct natural deficiencies
Section 24.182	Use of distillates containing aldehydes
Section 24.183	Use of volatile fruit-flavor concentrate
Section 24.184	General
Section 24.190	Segregation of operations
Section 24.191	Process and materials
Section 24.192	Conversion into still wine
Section 24.193	General
Section 24.195	Formula required
Section 24.196	Production by fermentation
Section 24.197	Blending
Section 24.198	General
Section 24.200	Formula required
Section 24.201	Dried fruit
Section 24.202	Honey wine
Section 24.203	Other agricultural products
Section 24.204	Classes of wine other than standard wine
Section 24.210	Formula required
Section 24.211	High fermentation wine
Section 24.212	Heavy bodied blending wine
Section 24.213	Spanish type blending sherry
Section 24.214	Wine or wine products not for beverage use
Section 24.215	Distilling material
Section 24.216	Vinegar stock
Section 24.217	Other wine
Section 24.218	General
Section 24.225	Receipt or transfer of spirits
Section 24.226	Transfer of spirits by pipeline for immediate use
Section 24.227	Transfer of spirits by pipeline to a spirits storage tank
Section 24.228	Tank car and tank truck requirements
Section 24.229	Examination of tank car or tank truck
Section 24.230	Receipt of spirits in sealed bulk containers
Section 24.231	Gauge of spirits
Section 24.232	Addition of spirits to wine
Section 24.233	Other use of spirits
Section 24.234	Taxpayment or destruction of spirits
Section 24.235	Losses of spirits
Section 24.236	Spirits added to juice or concentrated fruit juice
Section 24.237	General
Section 24.240	Decolorizing juice or wine
Section 24.241	Authority to use greater quantities of decolorizing material in juice or wine
Section 24.242	Filtering aids
Section 24.243	Use of acid to stabilize standard wine
Section 24.244	Use of carbon dioxide in still wine
Section 24.245	Materials authorized for the treatment of wine and juice
Section 24.246	Materials authorized for the treatment of distilling material
Section 24.247	Processes authorized for the treatment of wine, juice, and distilling material
Section 24.248	Experimentation with new treating material or process
Section 24.249	Application for use of new treating material or process
Section 24.250	Bottling or packing wine
Section 24.255	Bottle aging wine
Section 24.256	Labeling wine containers
Section 24.257	Certificates of approval or exemption
Section 24.258	Marks
Section 24.259	Serial numbers or filling date
Section 24.260	Losses by theft
Section 24.265	Inventory losses
Section 24.266	Losses in transit
Section 24.267	Losses by fire or other casualty
Section 24.268	Determination of tax
Section 24.270	Payment of tax by return with remittance
Section 24.271	Payment of tax by electronic fund transfer
Section 24.272	Exception to filing semimonthly or quarterly tax returns
Section 24.273	Failure to timely pay tax or file a return
Section 24.274	Prepayment of tax
Section 24.275	Prepayment of tax; proprietor in default
Section 24.276	Date of mailing or delivering of returns
Section 24.277	Tax credit for certain small domestic producers
Section 24.278	Tax adjustments related to wine credit
Section 24.279	General
Section 24.280	Consignor premises
Section 24.281	Multiple transfers
Section 24.282	Reconsignment
Section 24.283	Consignee premises
Section 24.284	Removal of wine as distilling material
Section 24.290	Removal of wine for vinegar production
Section 24.291	Exported wine
Section 24.292	Wine for Government use
Section 24.293	Destruction of wine
Section 24.294	Return of unmerchantable wine to bond
Section 24.295	Taxpaid wine operations
Section 24.296	General
Section 24.300	Bulk still wine record
Section 24.301	Effervescent wine record
Section 24.302	Formula wine record
Section 24.303	Chaptalization (Brix adjustment) and amelioration record
Section 24.304	Sweetening record
Section 24.305	Distilling material or vinegar stock record
Section 24.306	Nonbeverage wine record
Section 24.307	Bottled or packed wine record
Section 24.308	Transfer in bond record
Section 24.309	Taxpaid removals from bond record
Section 24.310	Taxpaid wine record
Section 24.311	Unmerchantable wine returned to bond record
Section 24.312	Inventory record
Section 24.313	Label information record
Section 24.314	Materials received and used record
Section 24.315	Spirits record
Section 24.316	Sugar record
Section 24.317	Acid record
Section 24.318	Carbon dioxide record
Section 24.319	Chemical record
Section 24.320	Decolorizing material record
Section 24.321	Allied products record
Section 24.322	Excise Tax Return form
Section 24.323	Production and removal of beer