GroundRules
27 CFR 19.296: Fermented materials.
Where this section sits in the code
- Title 27—Alcohol, Tobacco Products and Firearms
- CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—ALCOHOL
- PART 19—DISTILLED SPIRITS PLANTS
- Subpart L—Production of Distilled Spirits
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).
Collected 2026-08-27T02:25:11Z. Source file · JSON