{"data":{"id":"us/27-cfr-19.421","jurisdiction":"us","citation":"27 CFR 19.421","heading":"Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products.","body":"A proprietor may withdraw spirits without payment of tax for transfer to a bonded wine cellar for use in the production of nonbeverage wine and nonbeverage wine products in accordance with part 24 of this chapter. The proprietor, as consignor, must prepare a transfer record in accordance with § 19.620. In addition, the proprietor must prepare a package gauge record in accordance with § 19.619 and must attach it to the transfer record, unless the wine spirits are already in packages and are being withdrawn on the production or filling gauge.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT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 P—Transfers, Receipts, and Withdrawals"],"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":"b1a72d05a34650c914397ce017a73b12ec0eb5f797c73e7e1e6c749bb9aaa15f","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.420","next":"us/27-cfr-19.424"},"notice":"GroundRules: Original legal text. Not legal advice."}