{"data":{"id":"us/27-cfr-24.76","jurisdiction":"us","citation":"27 CFR 24.76","heading":"Tax exempt cider.","body":"Cider, when produced solely from the noneffervescent fermentation of apple juice without the use of any preservative method or material, and when produced at a place other than a bonded wine premises and sold or offered for sale as cider, and not as wine or as a substitute for wine, is not subject to the tax on wine, or to the provisions of this part.","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 24—WINE","Subpart C—Administrative and Miscellaneous Provisions"],"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":"57e0efcb54f7d8b9f2125df321de50fdaf9a70d7769cc88c5ba60552561c63f4","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-24.75","next":"us/27-cfr-24.77"},"notice":"GroundRules: Original legal text. Not legal advice."}