A proprietor may withdraw spirits without payment of tax for transfer to a bonded wine cellar for use in the production of nonbeverage wine and nonbeverage wine products in accordance with part 24 of this chapter. The proprietor, as consignor, must prepare a transfer record in accordance with Sec. 19.620. In addition, the proprietor must prepare a package gauge record in accordance with Sec. 19.619 and must attach it to the transfer record, unless the wine spirits are already in packages and are being withdrawn on the production or filling gauge. (26 U.S.C. 5214)
Spirits Withdrawn Free of Tax