{"data":{"id":"us/27-cfr-19.296","jurisdiction":"us","citation":"27 CFR 19.296","heading":"Fermented materials.","body":"Fermented materials that a proprietor intends to use in the production of spirits must be:\n(a) Produced on the bonded premises where used;\n(b) Received from a bonded wine cellar in the case of wine;\n(c) Beer received from a brewery without payment of tax, or beer that was removed from a brewery upon determination of tax; or\n(d) Apple cider exempt from tax under 26 U.S.C. 5042(a)(1).","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"4895bb69ee0dae7fcd21f30978f4b0b88425342552bc09c1c531b18ff84c8742","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.295","next":"us/27-cfr-19.297"},"notice":"GroundRules: Original legal text. Not legal advice."}