27 C.F.R. § 19.296

Current through October 31, 2024

Section 19.296 - Fermented materials

Fermented materials that a proprietor intends to use in the production of spirits must be:

(a) Produced on the bonded premises where used;

(b) Received from a bonded wine cellar in the case of wine;

(c) Beer received from a brewery without payment of tax, or beer that was removed from a brewery upon determination of tax; or

(d) Apple cider exempt from tax under 26 U.S.C. 5042(a)(1) .

27 C.F.R. §19.296

26 U.S.C. 5201 , 5222 , 5223