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Section 25.1
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Territorial extent |
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Section 25.2
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Forms prescribed |
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Section 25.3
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Related regulations |
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Section 25.4
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OMB control numbers assigned under the Paperwork Reduction Act |
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Section 25.5
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Delegations of the Administrator |
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Section 25.6
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Meaning of terms |
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Section 25.11
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Materials for the production of beer |
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Section 25.15
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Restrictions on location |
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Section 25.21
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Continuity of brewery |
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Section 25.22
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Restrictions on use |
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Section 25.23
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Storage of beer |
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Section 25.24
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Operation of a tavern on brewery premises |
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Section 25.25
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Brewery buildings |
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Section 25.31
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Tanks |
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Section 25.35
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Empty container storage |
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Section 25.36
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Measuring system required |
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Section 25.41
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Testing of measuring devices |
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Section 25.42
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Right of Entry and Examination |
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Section 25.51
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Variations from requirements |
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Section 25.52
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Submissions of samples of fermented products |
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Section 25.53
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Formulas for fermented products |
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Section 25.55
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Filing of formulas |
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Section 25.56
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Formula information |
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Section 25.57
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New and superseding formulas |
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Section 25.58
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General requirements for notice |
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Section 25.61
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Data for notice |
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Section 25.62
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Notice of registration |
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Section 25.63
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Maintenance of notice file |
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Section 25.64
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Power of attorney |
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Section 25.65
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Organizational documents |
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Section 25.66
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Description of brewery |
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Section 25.68
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Amended or superseding notices |
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Section 25.71
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Change in proprietorship |
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Section 25.72
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Change in partnership |
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Section 25.73
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Change in stockholders |
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Section 25.74
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Change in officers and directors |
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Section 25.75
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Change in location |
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Section 25.77
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Change in premises |
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Section 25.78
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Alternation of brewery and bonded or taxpaid wine premises |
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Section 25.81
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Notice of permanent discontinuance |
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Section 25.85
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Requirement for bond |
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Section 25.91
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Consent of surety |
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Section 25.92
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Penal sum of bond |
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Section 25.93
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Strengthening bonds |
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Section 25.94
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New bond |
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Section 25.95
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Superseding bond |
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Section 25.96
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Continuation certificate |
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Section 25.97
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Surety or security |
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Section 25.98
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Filing powers of attorney |
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Section 25.99
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Disapproval of bonds or consents of surety |
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Section 25.101
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Termination of surety's liability |
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Section 25.102
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Notice by surety for relief from liability under bond |
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Section 25.103
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Termination of bonds |
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Section 25.104
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Release of collateral security |
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Section 25.105
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Definitions |
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Section 25.111
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Dealer registration |
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Section 25.112
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Amending the dealer registration |
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Section 25.113
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Dealer records |
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Section 25.114
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Barrels and kegs |
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Section 25.141
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Bottles |
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Section 25.142
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Cases |
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Section 25.143
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Rebranding barrels and kegs |
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Section 25.144
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Tanks, vehicles, and vessels |
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Section 25.145
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Rate of tax |
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Section 25.151
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Reduced rate of tax for certain brewers |
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Section 25.152
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Persons liable for tax |
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Section 25.153
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Types of containers |
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Section 25.155
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Determination of tax on keg beer |
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Section 25.156
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Determination of tax on bottled beer |
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Section 25.157
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Tax computation for bottled beer |
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Section 25.158
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Time of tax determination and payment; offsets |
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Section 25.159
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Tax adjustment for brewers who produce more than 2,000,000 barrels of beer |
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Section 25.160
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Method of tax payment |
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Section 25.163
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Quarterly and semimonthly returns |
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Section 25.164
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Payment of tax by electronic fund transfer |
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Section 25.165
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Payment of reduced rate of tax |
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Section 25.166
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Notice of brewer to pay reduced rate of tax |
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Section 25.167
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Employer identification number |
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Section 25.168
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Application for employer identification number |
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Section 25.169
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Brewer in default |
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Section 25.173
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Bond not sufficient |
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Section 25.174
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Prepayment of tax |
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Section 25.175
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Evasion of or failure to pay tax; failure to file a tax return |
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Section 25.177
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Eligibility |
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Section 25.181
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Kinds of containers |
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Section 25.182
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Determination of quantity transferred |
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Section 25.183
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Losses in transit |
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Section 25.184
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Mingling |
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Section 25.185
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Record of beer transferred |
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Section 25.186
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General |
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Section 25.191
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Removal of sour or damaged beer |
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Section 25.192
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Removals for analysis |
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Section 25.195
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Removals for research, development or testing |
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Section 25.196
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Removal by pipeline |
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Section 25.201
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Exportation without payment of tax |
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Section 25.203
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Production |
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Section 25.205
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Removal of beer |
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Section 25.206
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Removal from brewery for personal or family use |
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Section 25.207
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Beer returned to brewery |
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Section 25.211
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Beer returned to brewery from which removed |
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Section 25.212
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Beer returned to brewery other than that from which removed |
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Section 25.213
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Voluntary destruction of beer |
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Section 25.221
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Notice of brewer |
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Section 25.222
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Destruction of beer off brewery premises |
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Section 25.223
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Refund or adjustment of tax |
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Section 25.224
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Destruction of taxpaid beer which was never removed from brewery premises |
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Section 25.225
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Finished beer |
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Section 25.231
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Basic permit |
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Section 25.232
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Production |
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Section 25.241
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Markings |
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Section 25.242
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Authorized removals |
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Section 25.251
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Records |
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Section 25.252
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General |
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Section 25.261
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Restrictions and conditions on processes of concentration and reconstitution |
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Section 25.262
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Production of concentrate and reconstitution of beer |
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Section 25.263
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Transfer between breweries |
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Section 25.264
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General |
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Section 25.271
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Application |
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Section 25.272
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Action on application |
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Section 25.273
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Bond |
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Section 25.274
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Operations and records |
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Section 25.276
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Discontinuance of operations |
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Section 25.277
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General |
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Section 25.281
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Beer lost by fire, theft, casualty, or act of God |
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Section 25.282
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Claims for refund of tax |
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Section 25.283
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Adjustment of tax |
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Section 25.284
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Refund of beer tax excessively paid |
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Section 25.285
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Claims for remission of tax on beer lost in transit between breweries |
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Section 25.286
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Records |
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Section 25.291
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Daily records of operations |
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Section 25.292
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Record of ballings and alcohol content |
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Section 25.293
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Inventories |
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Section 25.294
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Record of unsalable beer |
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Section 25.295
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Record of beer concentrate |
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Section 25.296
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Report of Operations, Form 5130 |
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Section 25.297
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Excise tax return, Form 5000 |
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Section 25.298
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Execution under penalties of perjury |
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Section 25.299
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Retention and preservation of records |
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Section 25.300
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Photographic copies of records |
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Section 25.301
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Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands |