27 C.F.R. § 24.102

Current through September 30, 2024

Section 24.102 - Premises established for taxpaid wine operations

A person desiring to bottle or pack taxpaid United States or foreign wine shall file an application as provided in § 24.105 to establish a taxpaid wine bottling house premises. A person desiring to conduct taxpaid United States or foreign wine operations, other than bottling or packing taxpaid wine, at bonded wine premises shall include in their application, as provided in § 24.109 , the establishment of taxpaid wine premises.

(a)Taxpaid wine premises. Premises on which taxpaid United States or foreign wine may be received and stored, or blended with wine of the same kind and tax class, or reconditioned, and removed.

(b)Taxpaid wine bottling house premises. Premises on which taxpaid United States or foreign wine may be received, stored, mixed with wine of the same kind, tax class and country of origin to facilitate handling, reconditioned, bottled or packed, and removed.

27 C.F.R. §24.102

Sec. 201, Pub. L. 85-859, 72 Stat. 1378, as amended, 1381, as amended ( 26 U.S.C. 5352 , 5363 )

Approved by the Office of Management and Budget under control number 1512-0058