27 C.F.R. § 24.331

Current through October 31, 2024

Section 24.331 - Wine eligible for the hard cider tax rate

A wine removed on or after January 1, 2017 is eligible for the hard cider tax rate listed in §24.270 if:

(a) It contains no more than 0.64 gram of carbon dioxide per 100 milliliters of wine;

(b) It is derived primarily from apples or pears, or from apple juice concentrate or pear juice concentrate and water, as described in §24.332(a);

(c) It contains no fruit product or fruit flavoring other than apple or pear, as described in §24.332(b) and (c); and

(d) It contains at least one-half of 1 percent and less than 8.5 percent alcohol by volume.

27 C.F.R. §24.331

Sec. 335 , Pub. L. 114-113 , 129 Stat. 3109, as amended ( 26 U.S.C. 5041 )

T.D. TTB-147, 82 FR 7665, 1/23/2017