Browse Federal regulations
Read the original sections, or search by topic.
- 27 CFR 19.166 · Required penal sums.
- 27 CFR 19.167 · Increase of bond coverage.
- 27 CFR 19.168 · Superseding bonds and new bonds for existing proprietors.
- 27 CFR 19.169 · Effect of failure to furnish a superseding bond or a new bond.
- 27 CFR 19.170 · Termination of bonds.
- 27 CFR 19.171 · Surety notice of relief from bond liability.
- 27 CFR 19.172 · Relief of surety from bond liability.
- 27 CFR 19.173 · Release of pledged securities.
- 27 CFR 19.181 · General.
- 27 CFR 19.182 · Tanks—general requirements.
- 27 CFR 19.183 · Scale tanks.
- 27 CFR 19.184 · Scale tank minimum graduations.
- 27 CFR 19.185 · Testing scale tanks for accuracy.
- 27 CFR 19.186 · Package scales.
- 27 CFR 19.187 · Pipelines.
- 27 CFR 19.188 · Measuring devices and proofing instruments.
- 27 CFR 19.189 · Identification of structures, areas, apparatus, and equipment.
- 27 CFR 19.190 · Office facilities for TTB use.
- 27 CFR 19.191 · Signs.
- 27 CFR 19.192 · Security.
- 27 CFR 19.193 · Breaking Government locks.
- 27 CFR 19.201 · Definitions.
- 27 CFR 19.202 · Dealer registration.
- 27 CFR 19.203 · Amending the dealer registration.
- 27 CFR 19.204 · Dealer records.
- 27 CFR 19.221 · Scope.
- 27 CFR 19.222 · Basic tax law provisions.
- 27 CFR 19.223 · Persons liable for tax.
- 27 CFR 19.225 · Requirement to gauge and tax determine spirits.
- 27 CFR 19.226 · Gauges for tax determination.
- 27 CFR 19.227 · Determination of the tax.
- 27 CFR 19.229 · Deferred payment and prepayment of taxes.
- 27 CFR 19.230 · Conditions requiring prepayment of taxes.
- 27 CFR 19.231 · Accounting for bond coverage.
- 27 CFR 19.233 · Filing prepayment returns.
- 27 CFR 19.234 · Filing deferred payment returns.
- 27 CFR 19.235 · Deferred payment return periods—annual, quarterly, and semimonthly.
- 27 CFR 19.236 · Due dates for returns.
- 27 CFR 19.237 · Special rule for semimonthly filers for the month of September.
- 27 CFR 19.238 · Payment by mail or courier.
- 27 CFR 19.239 · Form of payment.
- 27 CFR 19.240 · Payment of tax by electronic fund transfer.
- 27 CFR 19.242 · Employer identification number.
- 27 CFR 19.243 · Application for employer identification number.
- 27 CFR 19.245 · Tax credits under 26 U.S.C. 5010.
- 27 CFR 19.246 · Computing the effective tax rate for a product.
- 27 CFR 19.247 · Use of effective (actual) tax rates.
- 27 CFR 19.248 · Standard effective tax rate.
- 27 CFR 19.249 · Average effective tax rate.
- 27 CFR 19.250 · Inventory reserve account.
- 27 CFR 19.253 · Assessment of tax on spirits not accounted for or reported.
- 27 CFR 19.254 · Assessment of tax for losses or unauthorized removals.
- 27 CFR 19.256 · Tax on wine.
- 27 CFR 19.257 · Imported spirits.
- 27 CFR 19.258 · Additional tax on nonbeverage spirits.
- 27 CFR 19.261 · Scope.
- 27 CFR 19.262 · General requirements for filing claims.
- 27 CFR 19.263 · Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond—specific requirements.
- 27 CFR 19.264 · Claims on spirits returned to bonded premises—specific requirements.
- 27 CFR 19.265 · Claims relating to spirits lost after tax determination.
- 27 CFR 19.266 · Claims for credit of tax.
- 27 CFR 19.267 · Adjustments for credited tax.
- 27 CFR 19.268 · Allowance of remission, abatement, credit, or refund of tax.
- 27 CFR 19.269 · Puerto Rican and Virgin Islands spirits.
- 27 CFR 19.281 · Scope.
- 27 CFR 19.282 · General requirements for gauging and measuring equipment.
- 27 CFR 19.283 · When gauges are required.
- 27 CFR 19.284 · Quantity determination of bulk spirits.
- 27 CFR 19.285 · Proof determination of distilled spirits.
- 27 CFR 19.286 · Gauging of spirits in bottles.
- 27 CFR 19.287 · Gauging of alcoholic flavoring materials.
- 27 CFR 19.288 · Determination of tare.
- 27 CFR 19.289 · Production gauge.
- 27 CFR 19.291 · General.
- 27 CFR 19.292 · Notice of operations.
- 27 CFR 19.293 · Receipt of materials.
- 27 CFR 19.294 · Removal of fermenting material.
- 27 CFR 19.295 · Removal or destruction of distilling material.
- 27 CFR 19.296 · Fermented materials.
- 27 CFR 19.297 · Use of materials in production of spirits.
- 27 CFR 19.301 · Distillation.
- 27 CFR 19.302 · Treatment during production.
- 27 CFR 19.303 · Addition of caramel to rum or brandy and addition of oak chips to spirits.
- 27 CFR 19.304 · Production gauge.
- 27 CFR 19.305 · Identification of spirits.
- 27 CFR 19.306 · Entry.
- 27 CFR 19.307 · Distillates containing extraneous substances.
- 27 CFR 19.308 · Spirits content of chemicals produced.
- 27 CFR 19.309 · Disposition of chemicals.
- 27 CFR 19.310 · Wash water.
- 27 CFR 19.312 · Physical inventories.
- 27 CFR 19.314 · General.
- 27 CFR 19.315 · Receipts for redistillation.
- 27 CFR 19.316 · Redistillation.
- 27 CFR 19.321 · General.
- 27 CFR 19.322 · Receipt and storage of bulk spirits and wines.
- 27 CFR 19.324 · Filling of packages from tanks.
- 27 CFR 19.325 · Change of packages.
- 27 CFR 19.326 · Mingling or blending of spirits for further storage.
- 27 CFR 19.327 · Packages dumped for mingling.