CFR /  Title 27  /  Part 19: Distilled Spirits Plants

Section No.	Description
Section 19.0	Definitions
Section 19.1	Territorial extent of these regulations
Section 19.2	Related regulations
Section 19.3	Recovery and reuse of denatured spirits in manufacturing processes
Section 19.4	Manufacturing products unfit for beverage use
Section 19.5	Right of entry and examination
Section 19.11	Furnishing facilities and assistance
Section 19.12	Assignment of officers and supervision of operations
Section 19.13	Delegation of the Administrator's authorities to the appropriate TTB officer
Section 19.14	Forms prescribed
Section 19.15	Modified forms
Section 19.16	Detention of containers
Section 19.17	Samples for the United States
Section 19.18	Discontinuance of storage facilities
Section 19.19	Installation of meters, tanks, and other apparatus
Section 19.20	Alternate methods or procedures
Section 19.26	Application for and use of alternate method or procedure
Section 19.27	Emergency variations from requirements
Section 19.28	Exemptions for national defense and disasters
Section 19.29	Pilot operations
Section 19.31	Experimental distilled spirits plants
Section 19.32	Application to establish experimental plants
Section 19.33	Experimental or research operations by scientific institutions and colleges of learning
Section 19.34	Application by scientific institutions and colleges of learning for experimental or research operations
Section 19.35	Spirits produced in industrial processes
Section 19.36	Application for industrial processes waiver
Section 19.37	Approval of required documents
Section 19.38	Execution under penalties of perjury
Section 19.45	Home production of distilled spirits prohibited
Section 19.51	Restrictions on location of plants
Section 19.52	Continuity of plant premises
Section 19.53	Use of distilled spirits plant premises
Section 19.54	Other businesses
Section 19.55	Bonded warehouses not on premises qualified for production of spirits
Section 19.56	Taxpaid spirits or wines on bonded premises
Section 19.58	Conveyance of untaxpaid spirits or wines within a distilled spirits plant
Section 19.59	Spirits in customs custody
Section 19.60	Registration and permits in general
Section 19.71	General requirements for registration
Section 19.72	Information required in application for registration
Section 19.73	Description of the plant
Section 19.74	Major equipment
Section 19.75	Statement of plant security
Section 19.76	Statement of production procedure
Section 19.77	Power of attorney
Section 19.78	Registry of stills
Section 19.79	Approved notice of registration
Section 19.80	Maintenance of registration file
Section 19.81	Operating permit
Section 19.91	Information required in application for operating permit
Section 19.92	Applicant organization documents
Section 19.93	Trade names
Section 19.94	Issuance of operating permits
Section 19.95	Denial of permit
Section 19.96	Correction of permit
Section 19.97	Duration of permit
Section 19.98	Suspension or revocation of permit
Section 19.99	Scope
Section 19.111	General rules for amending a registration
Section 19.112	Change in name of proprietor
Section 19.113	Changes in stockholders or persons with interest
Section 19.114	Change in officers, directors, members, or managers
Section 19.115	Change in proprietorship
Section 19.116	Partnerships
Section 19.117	Change in location
Section 19.118	Change in premises
Section 19.119	Change in operations
Section 19.120	Change in production procedure
Section 19.121	Change in construction or use of buildings and equipment
Section 19.122	Statement of plant security
Section 19.123	General rules for amending an operating permit
Section 19.126	Automatic termination of permits
Section 19.127	Change in name of proprietor
Section 19.128	Change in trade name
Section 19.129	Changes in stockholders or persons with interest
Section 19.130	Changes in officers, directors, members, or managers
Section 19.131	Change in proprietorship
Section 19.132	Partnerships
Section 19.133	Change in location
Section 19.134	Change in operations
Section 19.135	Procedures for alternation of proprietors
Section 19.141	Alternate use of premises and equipment for customs purposes
Section 19.142	Alternation for other purposes
Section 19.143	Alternation of distilled spirits plant and volatile fruit-flavor concentrate plant premises
Section 19.144	Notice of discontinuance of operations
Section 19.147	General
Section 19.151	Types of bonds
Section 19.152	Bond guaranteed by a corporate surety
Section 19.153	Bond guaranteed by deposit of securities
Section 19.154	Change of surety bond terms--consent of surety
Section 19.155	Power of attorney for surety
Section 19.156	Disapproval of bonds and consents of surety
Section 19.157	Operations bond
Section 19.161	Operations bond for distilled spirits plant and adjacent bonded wine cellar
Section 19.162	Area operations bond
Section 19.163	Withdrawal bond
Section 19.164	Unit bonds
Section 19.165	Required penal sums
Section 19.166	Increase of bond coverage
Section 19.167	Superseding bonds
Section 19.168	Effect of failure to furnish a superseding bond
Section 19.169	Termination of bonds
Section 19.170	Surety notice of relief from bond liability
Section 19.171	Relief of surety from bond liability
Section 19.172	Release of pledged securities
Section 19.173	General
Section 19.181	Tanks--general requirements
Section 19.182	Scale tanks
Section 19.183	Scale tank minimum graduations
Section 19.184	Testing scale tanks for accuracy
Section 19.185	Package scales
Section 19.186	Pipelines
Section 19.187	Measuring devices and proofing instruments
Section 19.188	Identification of structures, areas, apparatus, and equipment
Section 19.189	Office facilities for TTB use
Section 19.190	Signs
Section 19.191	Security
Section 19.192	Breaking Government locks
Section 19.193	Definitions
Section 19.201	Dealer registration
Section 19.202	Amending the dealer registration
Section 19.203	Dealer records
Section 19.204	Scope
Section 19.221	Basic tax law provisions
Section 19.222	Persons liable for tax
Section 19.223	Requirement to gauge and tax determine spirits
Section 19.225	Gauges for tax determination
Section 19.226	Determination of the tax
Section 19.227	Deferred payment and prepayment of taxes
Section 19.229	Conditions requiring prepayment of taxes
Section 19.230	Accounting for bond coverage
Section 19.231	Filing prepayment returns
Section 19.233	Filing deferred payment returns
Section 19.234	Deferred payment return periods--quarterly and semimonthly
Section 19.235	Due dates for returns
Section 19.236	Special rule for semimonthly filers for the month of September
Section 19.237	Payment by mail or courier
Section 19.238	Form of payment
Section 19.239	Payment of tax by electronic fund transfer
Section 19.240	Employer identification number
Section 19.242	Application for employer identification number
Section 19.243	Tax credits under 26 U
Section 19.245	Computing the effective tax rate for a product
Section 19.246	Use of effective (actual) tax rates
Section 19.247	Standard effective tax rate
Section 19.248	Average effective tax rate
Section 19.249	Inventory reserve account
Section 19.250	Assessment of tax on spirits not accounted for or reported
Section 19.253	Assessment of tax for losses or unauthorized removals
Section 19.254	Tax on wine
Section 19.256	Imported spirits
Section 19.257	Additional tax on nonbeverage spirits
Section 19.258	Scope
Section 19.261	General requirements for filing claims
Section 19.262	Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond--specific requirements
Section 19.263	Claims on spirits returned to bonded premises-- specific requirements
Section 19.264	Claims relating to spirits lost after tax determination
Section 19.265	Claims for credit of tax
Section 19.266	Adjustments for credited tax
Section 19.267	Allowance of remission, abatement, credit, or refund of tax
Section 19.268	Puerto Rican and Virgin Islands spirits
Section 19.269	Scope
Section 19.281	General requirements for gauging and measuring equipment
Section 19.282	When gauges are required
Section 19.283	Quantity determination of bulk spirits
Section 19.284	Proof determination of distilled spirits
Section 19.285	Gauging of spirits in bottles
Section 19.286	Gauging of alcoholic flavoring materials
Section 19.287	Determination of tare
Section 19.288	Production gauge
Section 19.289	General
Section 19.291	Notice of operations
Section 19.292	Receipt of materials
Section 19.293	Removal of fermenting material
Section 19.294	Removal or destruction of distilling material
Section 19.295	Fermented materials
Section 19.296	Use of materials in production of spirits
Section 19.297	Distillation
Section 19.301	Treatment during production
Section 19.302	Addition of caramel to rum or brandy and addition of oak chips to spirits
Section 19.303	Production gauge
Section 19.304	Identification of spirits
Section 19.305	Entry
Section 19.306	Distillates containing extraneous substances
Section 19.307	Spirits content of chemicals produced
Section 19.308	Disposition of chemicals
Section 19.309	Wash water
Section 19.310	Physical inventories
Section 19.312	General
Section 19.314	Receipts for redistillation
Section 19.315	Redistillation
Section 19.316	General
Section 19.321	Receipt and storage of bulk spirits and wines
Section 19.322	Filling of packages from tanks
Section 19.324	Change of packages
Section 19.325	Mingling or blending of spirits for further storage
Section 19.326	Packages dumped for mingling
Section 19.327	Determining age of mingled spirits
Section 19.328	Mingled spirits or wines held in tanks
Section 19.329	Use of oak chips in spirits and caramel in brandy and rum
Section 19.331	Physical inventories
Section 19.333	General
Section 19.341	Receipt of spirits, wines, and alcoholic flavoring materials for processing
Section 19.342	Use of spirits, wines, and alcoholic flavoring materials
Section 19.343	Manufacture of nonbeverage products, intermediate products, or eligible flavors
Section 19.344	Determining obscuration
Section 19.346	Formula requirements
Section 19.348	Removals from processing
Section 19.351	Bottling tanks
Section 19.352	Bottling tank gauge
Section 19.353	Bottling or packaging records
Section 19.354	Labels describing the spirits
Section 19.355	Alcohol content and fill
Section 19.356	Completion of bottling
Section 19.357	Cases
Section 19.358	Remnants
Section 19.359	Filling packages
Section 19.360	Removals by bulk conveyances or pipelines
Section 19.361	Rebottling
Section 19.362	Reclosing and relabeling
Section 19.363	Bottled-in-bond spirits
Section 19.364	Spirits not originally intended for export
Section 19.365	Alcohol
Section 19.366	Inventories of wines and bulk spirits in processing
Section 19.371	Physical inventories of bottled and packaged spirits
Section 19.372	General
Section 19.381	Formulas
Section 19.382	Gauging for denaturation
Section 19.383	Adding denaturants to spirits
Section 19.384	Making alcohol or water solutions of denaturants
Section 19.385	Adjusting pH of denatured spirits
Section 19.386	Ensuring the quality of denaturants
Section 19.387	Storing denatured spirits
Section 19.388	Filling containers from tanks
Section 19.389	Container marking requirements
Section 19.390	Mixing denatured spirits
Section 19.391	Converting denatured alcohol to a different formula
Section 19.392	Restoration and redenaturation of recovered denatured spirits and recovered articles
Section 19.393	Inventory of denatured spirits
Section 19.394	Manufacture of articles
Section 19.395	Required records
Section 19.396	Authorized transactions
Section 19.401	Authorized transfers in bond
Section 19.402	Application to receive spirits in bond
Section 19.403	Termination of application
Section 19.404	Consignor for in-bond shipments
Section 19.405	Reconsignment of in-bond shipments
Section 19.406	Consignee premises
Section 19.407	General
Section 19.409	Age and fill date
Section 19.410	Recording gauge
Section 19.411	Marks on containers of imported spirits
Section 19.414	Marks on containers of Puerto Rican and Virgin Islands spirits
Section 19.415	Authorized withdrawals without payment of tax
Section 19.418	Withdrawals of spirits for use in wine production
Section 19.419	Withdrawals of spirits without payment of tax for experimental or research use
Section 19.420	Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products
Section 19.421	Authorized withdrawals free of tax
Section 19.424	Withdrawal of spirits free of tax
Section 19.425	Withdrawal of spirits by the United States
Section 19.426	Removal of denatured spirits and articles
Section 19.427	Reconsignment
Section 19.428	Withdrawal of spirits on production gauge
Section 19.431	Spirits withdrawn from bonded premises
Section 19.434	Samples used on bonded premises
Section 19.435	Taxpayment of samples
Section 19.436	Labels
Section 19.437	Securing of conveyances
Section 19.441	Scope
Section 19.451	Return of taxpaid spirits to bonded premises for destruction, denaturation, redistillation, reconditioning, or
Section 19.452	Return of bottled spirits for relabeling or reclosing
Section 19.453	Other authorized returns to bonded premises
Section 19.454	Return of spirits withdrawn for export with benefit of drawback
Section 19.455	Receipt of spirits abandoned to the United States
Section 19.457	Voluntary destruction
Section 19.459	Losses and shortages in general
Section 19.461	Determination of losses in bond
Section 19.462	Loss of spirits from packages
Section 19.463	Losses after tax determination
Section 19.464	Shortages of bottled spirits
Section 19.465	General
Section 19.471	Need to determine use of spirits--industrial or nonindustrial
Section 19.472	Authorized containers
Section 19.473	Spirits for nonindustrial use
Section 19.474	Spirits for industrial use
Section 19.475	Packages
Section 19.476	Use of bulk conveyances
Section 19.477	Construction requirements for bulk conveyances
Section 19.478	Restrictions on dispositions of bulk spirits
Section 19.479	General
Section 19.482	Specifications for marks
Section 19.483	Marks on packages filled in production or storage
Section 19.484	Package identification numbers in production and storage
Section 19.485	Change of packages in storage
Section 19.486	Kind of spirits
Section 19.487	Marks on packages filled in processing
Section 19.488	Marks on cases filled in processing
Section 19.489	Numbering of packages and cases filled in processing
Section 19.490	Marks on containers of specially denatured spirits
Section 19.491	Marks on containers of completely denatured alcohol
Section 19.492	Caution label for completely denatured alcohol
Section 19.493	Additional marks on portable containers
Section 19.494	Marks on bulk conveyances
Section 19.495	Cases of industrial alcohol
Section 19.496	Obliteration of marks
Section 19.497	Relabeling and reclosing off bonded premises
Section 19.498	Authorized abbreviations to identify marks
Section 19.499	Bottles authorized
Section 19.511	Bottles not constituting approved containers
Section 19.512	Distinctive liquor bottles
Section 19.513	Certificate of label approval or exemption
Section 19.516	Statements required on labels under an exemption from label approval
Section 19.517	Name and address of bottler
Section 19.518	Labels for export spirits
Section 19.519	Spirits for shipment to Puerto Rico
Section 19.520	Affixing closures
Section 19.523	Reclosing
Section 19.525	Records in general
Section 19.571	Format of records
Section 19.572	Location of required records
Section 19.573	Availability of records
Section 19.574	Retention of records
Section 19.575	Preservation of records
Section 19.576	Documents that are not records
Section 19.577	Financial records and books of account
Section 19.578	Time for making entries in records
Section 19.580	Details of daily records
Section 19.581	Conversion from metric to U
Section 19.582	Materials for the production of distilled spirits
Section 19.584	Production and withdrawal records
Section 19.585	Byproduct spirits production records
Section 19.586	Storage operations
Section 19.590	Package summary records
Section 19.591	Tank record of wine and spirits of less than 190[deg] of proof
Section 19.592	Tank summary record for spirits of 190[deg] or more of proof
Section 19.593	Processing records in general
Section 19.596	Manufacturing records
Section 19.597	Dump/batch records
Section 19.598	Bottling and packaging records
Section 19.599	Alcohol content and fill test record
Section 19.600	Finished products records
Section 19.601	Redistillation records
Section 19.602	Liquor bottle records
Section 19.603	Rebottling, relabeling, and reclosing records
Section 19.604	Denaturation records
Section 19.606	Article manufacture records
Section 19.607	Records of tax determination in general
Section 19.611	Summary records of tax determinations
Section 19.612	Average effective tax rate records
Section 19.613	Inventory reserve records
Section 19.614	Standard effective tax rate records
Section 19.615	Records of samples
Section 19.616	Destruction records
Section 19.617	Gauge record
Section 19.618	Package gauge record
Section 19.619	Transfer record--consignor's responsibility
Section 19.620	Transfer record--consignee's responsibility
Section 19.621	Daily records of wholesale liquor dealer and taxpaid storeroom operations
Section 19.622	Records of inventories
Section 19.623	Removal of Puerto Rican and Virgin Islands spirits and rum imported from all other areas
Section 19.624	Shipping records for spirits and specially denatured spirits withdrawn free of tax
Section 19.625	Records of distilled spirits shipped to manufacturers of nonbeverage products
Section 19.626	Alternating premises record
Section 19.627	Submission of transaction forms
Section 19.631	Submission of monthly reports
Section 19.632	Computer-generated reports and transaction forms
Section 19.634	Application
Section 19.641	Qualification requirements
Section 19.643	Changes after original qualification
Section 19.644	Notice of permanent discontinuance of business
Section 19.645	Construction and equipment requirements
Section 19.646	Authorized operations
Section 19.647	Conduct of operations
Section 19.648	Restrictions on alcohol content
Section 19.649	Daily records
Section 19.650	Liability for distilled spirits tax
Section 19.651	Scope
Section 19.661	Definitions
Section 19.662	Application of other provisions
Section 19.663	Alternate methods or procedures
Section 19.665	Application for and use of an alternate method or procedure
Section 19.666	Emergency variations from requirements
Section 19.667	Distilled spirits taxes
Section 19.669	Dealer registration and recordkeeping
Section 19.670	Types of plants
Section 19.672	Small plant permit applications
Section 19.673	TTB action on small plant applications
Section 19.674	Medium plant permit applications
Section 19.675	Large plant permit applications
Section 19.676	Large plant applications--organizational documents
Section 19.677	Criteria for issuance of permit
Section 19.678	Duration of permit
Section 19.679	Registration of stills
Section 19.680	Changes affecting permit applications
Section 19.683	Automatic termination of permits
Section 19.684	Change in type of alcohol fuel plant
Section 19.685	Change in name of proprietor
Section 19.686	Changes in officers, directors, members, managers, or principal persons
Section 19.687	Change in proprietorship
Section 19.688	Continuing partnerships
Section 19.689	Change in location
Section 19.690	Change in address without change in location or area
Section 19.691	Qualifying for alternating proprietorship
Section 19.692	Operating requirements for alternating proprietorships
Section 19.693	Notice of permanent discontinuance
Section 19.695	Permit suspension or revocation
Section 19.697	General bond requirements
Section 19.699	Amount of bond
Section 19.700	Construction and equipment
Section 19.703	Security
Section 19.704	Supervision of operations
Section 19.706	Gauging
Section 19.709	Inventory of spirits
Section 19.710	General requirements for records
Section 19.714	Format of records
Section 19.715	Maintenance and retention of records
Section 19.716	Time for making entries in records
Section 19.717	Required records
Section 19.718	Spirits made unfit for beverage use in the production process
Section 19.719	Reports
Section 19.720	General rules for redistillation of spirits or fuel alcohol
Section 19.722	Effect of redistillation on plant size and bond amount
Section 19.723	Records of redistillation
Section 19.724	Prohibited uses, transfers, and withdrawals
Section 19.726	Use on premises
Section 19.727	Withdrawal of spirits
Section 19.728	Withdrawal of fuel alcohol
Section 19.729	Authorized transfers between alcohol fuel plants
Section 19.733	Consignor for in-bond shipments
Section 19.734	Reconsignment while in transit
Section 19.735	Consignee for in-bond shipments
Section 19.736	Authorized transfers to or from distilled spirits plants
Section 19.739	Authorized transfers from customs custody
Section 19.742	Authorized materials
Section 19.746	Other materials
Section 19.747	Samples
Section 19.749	Marks
Section 19.752	OMB control numbers assigned under the Paperwork Reduction Act
Section 19.761	General