27 C.F.R. § 24.90
Current through October 31, 2024
Taxpaid wine or other taxpaid products may be conveyed across bonded wine premises, but may neither be stored nor allowed to remain on bonded wine premises and will be kept separate from untaxpaid wine or spirits. However, upon payment or determination of the tax, bulk wine may remain on bonded wine premises until the close of the business day following the day the tax was paid or determined, respectively, or the bonded wine premises on which the tank is located may be alternated as taxpaid wine premises.
27 C.F.R. §24.90
Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended ( 26 U.S.C. 5365 )