26 CFR 601.202 Closing agreements.
(a) General. (1) Under section 7121 of the Code and the regulations
and delegations thereunder, the Commissioner, or any officer or employee
of the Internal Revenue Service authorized in writing by the
Commissioner, may enter into and approve a written agreement with a
person relating to the liability of such person (or of the person or
estate for whom he acts) in respect of any internal revenue tax for any
taxable period. Such agreement, except upon a showing of fraud or
malfeasance, or misrepresentation of a material fact, shall be final and
conclusive.
(2) Closing agreements under section 7121 of the Code may relate to
any taxable period ending prior or subsequent to the date of the
agreement. With respect to taxable periods ended prior to the date of
the agreement, the matter agreed upon may relate to the total tax
liability of the taxpayer or it may relate to one or more separate items
affecting the tax liability of the taxpayer. A closing agreement may
also be entered into in order to provide a ''determination'', as defined
in section 1313 of the Code, and for the purpose of allowing a
deficiency dividend deduction under section 547 of the Code. But see
also sections 547(c)(3) and 1313(a)(4) of the Code and the regulations
thereunder as to other types of ''determination'' agreements. With
respect to taxable periods ending subsequent to the date of the
agreement, the matter agreed upon may related to one or more separate
items affecting the tax liability of the taxpayer. A closing agreement
with respect to any taxable period ending subsequent to the date of the
agreement is subject to any change in or modification of the law enacted
subsequent to the date of the agreement and applicable to such taxable
period, and each such closing agreement shall so recite. Closing
agreements may be entered into even though under the agreement the
taxpayer is not liable for any tax for the period to which the agreement
relates. There may be a series of agreements relating to the tax
liability for a single period. A closing agreement may be entered into
in any case in which there appears to be an advantage in having the case
permanently and conclusively closed, or where good and sufficient
reasons are shown by the taxpayer for desiring a closing agreement and
it is determined by the Commissioner or his representatives that the
Government will sustain no disadvantage through consummation of such an
agreement.
(b) Use of prescribed forms. In cases in which it is proposed to
close conclusively the total tax liability for a taxable period ending
prior to the date of the agreement, Form 866, Agreement as to Final
Determination of Tax Liability generally will be used. In cases in
which agreement has been reached as to the disposition of one or more
issues and a closing agreement is considered necessary to insure
consistent treatment of such issues in any other taxable period Form
906, Closing Agreement as to Final Determination Covering Specific
Matters, generally will be used. A request for a closing agreement
which determines tax liability may be submitted and entered into at any
time before the determination of such liability becomes a matter within
the province of a court of competent jurisdiction and may thereafter be
entered into in appropriate circumstances when authorized by the court
(e.g., in certain bankruptcy situations). The request should be
submitted to the district director of internal revenue with whom the
return for the period involved was filed. However, if the matter to
which the request relates is pending before an office of the Appellate
Division, the request should be submitted to that office. A request for
a closing agreement which relates only to a subsequent period should be
submitted to the Commissioner of Internal Revenue, Washington, DC 20224.
(c) Approval. (1) Closing agreements relating to alcohol, tobacco,
and firearms, taxes (other than the manufacturers excise tax on firearms
arising from application of sections 4181 and 4182 of the Internal
Revenue Code of 1954) in respect of any prospective transactions or
completed transactions affecting returns to be filed may be entered into
and approved by the Director, Bureau of Alcohol, Tobacco, and Firearms.
(2) Closing agreements relating to taxes other than those taxes
covered in subparagraph (1) of this paragraph in respect of any
prospective transactions or completed transactions affecting returns to
be filed may be entered into and approved by the Assistant Commissioner
(Technical).
(3) Closing agreements for a taxable period or periods ended prior to
the date of agreement and related specific items affecting other taxable
periods (including those covering competent authority determinations in
the administration of the operating provisions of the tax conventions of
the United States) may be entered into and approved by the Assistant
Commissioner (Compliance).
(4) Regional commissioners, assistant regional commissioners
(appellate), assistant regional commissioners (examination), district
directors (including the Director, Foreign Operations District), chiefs
and assistant chiefs of appellate branch offices may enter into and
approve closing agreements on cases under their jurisdiction (but
excluding cases docketed before the U.S. Tax Court) for a taxable period
or periods which end prior to the date of agreement and related specific
items affecting other taxable periods.
(5) Regional commissioners, assistant regional commissioners
(examination) and (appellate), chiefs and assistant chiefs of appellate
branch offices are authorized to enter into and approve closing
agreements in cases under their jurisdiction docketed in the U.S. Tax
Court but only in respect to related specific items affecting other
taxable periods.
(6) Closing agreements providing for the mitigation of economic
double taxation under section 3 of the Revenue Procedure 64-54, C.B.
1964-2, 1008, or under Revenue Procedure 69-13, C.B. 1969-1, 402 or for
such mitigation and relief under Revenue Procedure 65-17, C.B. 1965-1,
833, may be entered into and approved by the Director, Foreign
Operations District.
(7) Closing agreements in cases under the jurisdiction of a district
director providing that the taxability of earnings from a deposit or
account of the type described in Revenue Procedure 64-24, C.B. 1964-1
(Part 1), 693, opened prior to November 15, 1962, will be determined on
the basis that earnings on such deposits or accounts are not includable
in gross income until maturity or termination, whichever occurs earlier,
and that the full amount of earnings on the deposit or account will
constitute gross income in the year the plan matures, is assigned, or is
terminated, whichever occurs first, may be entered into and approved by
such district director.
(d) Applicability of ruling requirements. The requirement relating
to requests for rulings (see 601.291) shall be applicable with respect
to requests for closing agreements pertaining to prospective
transactions or completed transactions affecting returns to be filed
(see paragraph (c) (2) of this section).
(32 FR 15990, Nov. 22, 1967, as amended at 32 FR 20647, Dec. 21,
1967; 33 FR 17237, Nov. 21, 1968; 34 FR 14601, Sept. 19, 1969; 35 FR
15920, Oct. 9, 1970; 38 FR 4967, Feb. 23, 1973; 42 FR 46520, Sept. 16,
1977; 43 FR 53030, Nov. 15, 1978; 49 FR 36499, Sept. 18, 1984)
26 CFR 601.203 Offers in compromise.
(a) General. (1) The Commissioner may compromise, in accordance with
the provisions of section 7122 of the Code, any civil or criminal case
arising under the internal revenue laws prior to reference to the
Department of Justice for prosecution or defense. Certain functions of
the Commissioner with respect to compromise of civil cases involving
liability of $100,000 or more, based solely on doubt as to liability,
have been delegated to regional commissioners and, for cases arising in
the District Office, Foreign Operations District, to the Assistant
Commissioner (Compliance). The authority concerning liability of
$100,000 or more based on doubt as to collectibility or doubt as to both
collectibility and liability has been delegated to the Director,
Collection Division and regional commissioners. The authority with
respect to compromise of civil cases involving liability under $100,000,
and of certain specific penalties has been delegated to district
directors, assistant district directors (including the District Director
and Assistant District Director, Foreign Operations District), regional
directors of Appeals, and chiefs and associate chiefs, Appeals offices.
The authority concerning offers in compromise of penalties based solely
on doubt as to liability, if the liability is less than $100,000, has
also been delegated to service center directors and assistant service
center directors. In civil cases involving liability of $500 or over
and in criminal cases the functions of the General Counsel are performed
by the Chief Counsel for the Internal Revenue Service. These functions
are performed in the District Council, Regional Counsel, or National
Office as appropriate. (See also paragraph (c) of this section.) In
cases arising under Chapters 51, 52, and 53 of the Code, offers are
acted upon by the Bureau of Alcohol, Tobacco and Firearms. (See
601.327.)
(2) An offer in compromise of taxes, interest, delinquency penalties,
or specific penalties may be based on either inability to pay or doubt
as to liability. Offers in compromise arise usually when payments of
assessed liabilities are demanded, penalties for delinquency in filing
returns are asserted, or specific civil or criminal penalties are
incurred by taxpayers. A criminal liability will not be compromised
unless it involves only the regulatory provisions of the Internal
Revenue Code and related statutes. However, if the violations involving
the regulatory provisions are deliberate and with intent to defraud, the
criminal liabilities will not be compromised.
(b) Use of prescribed form. Offers in compromise are required to be
submitted on Form 656, properly executed, and accompanied by a financial
statement on Form 433 (if based on inability to pay). Form 656 is used
in all cases regardless of whether the amount of the offer is tendered
in full at the time the offer is filed or the amount of the offer is to
be paid by deferred payment or payments. Copies of Form 656 and Form
433 may be obtained from district directors. An offer in compromise,
should be filed with the district director or service center director.
(c) Consideration of offer. (1) An offer in compromise is first
considered by the director having jurisdiction. Except in certain
penalty cases, an investigation of the basis of the offer is required.
The examining officer makes a written recommendation for acceptance or
rejection of the offer. If the director has jurisdiction over the
processing of the offer he or she will:
(i) Reject the offer, or
(ii) Accept the offer if it involves a civil liability under $500, or
(iii) Accept the offer if it involves a civil liability of $500 or
more, but less than $100,000, or involves a specific penalty and the
District Counsel concurs in the acceptance of the offer, or
(iv) Recommend to the Regional Commissioner the acceptance of the
offer if it involves a civil liability of $100,000 or over.
(2)(i) If the district director does not have jurisdiction over the
entire processing of the offer, the offer is transmitted to the
appropriate District Counsel if the case is one in which:
(a) Recommendations for prosecution are pending in the Office of the
Chief Counsel, the Department of Justice, or in an office of a United
States attorney, including cases in which criminal proceedings have been
instituted but not disposed of and related cases in which offers in
compromise have been submitted or are pending;
(b) The taxpayer is in receivership or is involved in a proceeding
under any provision of the Bankruptcy Act;
(c) The taxpayer is deceased joint liability cases, where either
taxpayer is deceased''.
(d) A proposal is made to discharge property from the effect of a tax
lien or to subordinate the lien or liens;
(e) An insolvent bank is involved;
(f) An assignment for the benefit of creditors is involved;
(g) A liquidation proceeding is involved; or
(h) Court proceedings are pending, except Tax Court cases.
(ii) The District Counsel considers and processes offers submitted in
cases described in paragraphs (c)(2)(i) (a) through (h) of this section
and forwards those offers to the district director, service center
director, Regional Counsel, or Office of Chief Counsel in Washington, as
appropriate.
(iii) In those cases described in (a) of subdivision (i) of this
subparagraph no investigation will be made unless specifically requested
by the office having jurisdiction of the criminal case.
(iv) In those cases described in (b) through (h) of subdivision (i)
of this subparagraph the district director retains the duplicate copy of
the offer and the financial statement for investigation. After
investigation, the district director transmits to the appropriate
district counsel for consideration and processing his or her
recommendation for acceptance or rejection of the offer together with
the examining officer's report of the investigation.
(3) The district directors, assistant district directors (including
the District Director and Assistant District Director, Foreign
Operations District), service center directors, assistant service center
directors, Regional Directors of Appeals, and Chiefs and Associate
Chiefs, Appeals Offices are authorized to reject any offer in compromise
referred for their consideration. Unacceptable offers considered by the
District Counsel, Regional Counsel, or Office of Chief Counsel in
Washington, or the Appeals office are also rejected by the district
directors (including the Director, Foreign Operations District), as
applicable. If an offer is not acceptable, the taxpayer is promptly
notified of the rejection of that offer. If an offer is rejected, the
sum submitted with the offer is returned to the proponent, unless the
taxpayer authorizes application of the sum offered to the tax liability.
Each Regional Commissioner will perform a post review of offers
accepted, rejected, or withdrawn in the district director's office if
the offer covers liabilities of $5,000 or more. The post review will
cover a sampling of cases processed by the Collection function and all
cases processed by the Examination function.
(4) If an offer involving unpaid liability of $100,000 or more is
considered acceptable by the office having jurisdiction over the offer,
a recommendation for acceptance is forwarded to the National Office or
Regional Office, as appropriate for review. If the recommendation for
acceptance is approved, the offer is forwarded to the Regional Counsel
or Office of Chief Counsel in Washington, as appropriate, for approval.
After approval by the Regional Counsel or Office of Chief Counsel in
Washington, as appropriate, it is forwarded to the Assistant
Commissioner (Compliance), Director, Collection Division, or Regional
Commissioner, as appropriate for acceptance. The taxpayer is notified
of the acceptance of the offer in accordance with its terms. Acceptance
of an offer in compromise of civil liabilities does not remit criminal
liabilities, nor does acceptance of an offer in compromise of criminal
liabilities remit civil liabilities.
(d) Conferences. Before filing a formal offer in compromise, a
taxpayer may request a meeting in the office which would have
jurisdiction over the offer to explore the possibilities of compromising
unpaid tax liability. After all investigations have been made, the
taxpayer may also request a meeting in the office having jurisdiction of
the offer to determine the amount which may be accepted as a compromise.
If agreement is not reached at such meeting and the district director
has processing jurisdiction over the offer, the taxpayer will be
informed that the taxpayer may request consideration of the case by an
Appeals Office. The request may be in writing or oral. If the tax,
penalty, and assessed (but not accrued) interest sought to be
compromised exceeds $2,500 for any return, taxable year or taxable
period, a written protest is required. Taxpayers and their
representatives are required to comply with the applicable conference
and practice requirements. See Subpart E of this part.
(32 FR 15990, Nov. 22, 1967, as amended at 33 FR 17238, Nov. 21,
1968; 35 FR 7116, May 6, 1970; 35 FR 15920, Oct. 9, 1970; 43 FR
44510, Sept. 28, 1978; 45 FR 7255, Feb. 1, 1980; 46 FR 26054, May 11,
1981; 49 FR 36499, Sept. 18, 1984)
26 CFR 601.204 Changes in accounting periods and in methods of
accounting.
(a) Accounting periods. A taxpayer who changes his accounting period
shall, before using the new period for income tax purposes, comply with
the provisions of the income tax regulations relating to changes in
accounting periods. In cases where the regulations require the taxpayer
to secure the consent of the Commissioner to the change, the application
for permission to change the accounting period shall be made on Form
1128 and shall be submitted to the Commissioner of Internal Revenue,
Washington, DC 20224, within the period of time prescribed in such
regulations. See section 442 of the Code and regulations thereunder.
If the change is approved by the Commissioner, the taxpayer shall
thereafter make his returns and compute his net income upon the basis of
the new accounting period. A request for permission to change the
accounting period will be considered by the Corporation Tax Division.
However, in certain instances, Form 1128 may be filed with the Director
of the Internal Revenue Service Center in which the taxpayer files its
return. See, for example, Rev. Proc. 66-13, 1966-1 C.B. 626; Rev.
Proc. 66-50, 1966-2 C.B. 1260, and Rev. Proc. 68-41, 1968-2 C.B. 943.
With respect to partnership adoptions, see 1.706-1(b) of the Income Tax
Regulations.
(b) Methods of accounting. A taxpayer who changes the method of
accounting employed in keeping his books shall, before computing his
income upon such method for purposes of income taxation, comply with the
provisions of the income tax regulations relating to changes in
accounting methods. The regulations require that, in the ordinary case,
the taxpayer secure the consent of the Commissioner to the change. See
section 446 of the Code and the regulations thereunder. Application for
permission to change the method of accounting employed shall be made on
Form 3115 and shall be submitted to the Commissioner of Internal
Revenue, Washington, DC, 20224, within 180 days after the beginning of
the taxable year in which it is desired to make the change. Permission
to change the method of accounting will not be granted unless the
taxpayer and the Commissioner agree to the terms and conditions under
which the change will be effected. The request will be considered by
the Corporation Tax Division. However, in certain instances, Form 3115
may be filed with the Director of the Internal Revenue Service Center.
See, for example, Rev. Proc. 74-11, 1974-1 C.B. 420.
(c) Verification of changes. Written permission to a taxpayer by the
National Office consenting to a change in his annual accounting period
or to a change in his accounting method is a ''ruling''. Therefore, in
the examination of returns involving changes of annual accounting
periods and methods of accounting, district directors must determine
whether the representations upon which the permission was granted
reflect an accurate statement of the material facts, and whether the
agreed terms, conditions, and adjustments have been substantially
carried out as proposed. An application, Form 3115, filed with the
Director of the Internal Revenue Service Center is also subject to
similar verification.
(d) Instructions to taxpayers. The person seeking to secure the
consent of the Commissioner with respect to a change of accounting
periods or methods pursuant to section 442 or 446(e) of the Code need
not submit the statement of proposed deletions described in
601.201(e)(5) at the time the request is made. If, however, the person
seeking the consent of the Commissioner receives from the National
Office a notice that proposed deletions should be submitted because the
resulting ruling will be open to public inspection under section 6110,
the statement of proposed deletions must be submitted within 20 days
after such notice is mailed.
(41 FR 20882, May 21, 1976, as amended at 41 FR 48742, Nov. 5, 1976;
42 FR 34280, July 5, 1977)
26 CFR 601.205 Tort claims.
Claims for property loss or damage, personal injury, or death caused
by the negligent or wrongful act or omission of any employee of the
Service, acting within the scope of his office or employment, filed
under the Federal Tort Claims Act, as amended, must be prepared and
filed in accordance with Treasury Department regulations entitled
''Central Office Procedures'' and ''Claims Regulations'' (31 CFR Parts 1
and 3). Such regulations contain the procedural and substantive
requirements relative to such claims, and set forth the manner in which
they are handled. The claims should be filed with the Commissioner of
Internal Revenue, Washington, DC 20224, and must be filed within 2 years
after the accident or incident occurred.
26 CFR 601.206 Certification required to obtain reduced foreign tax
rates under income tax treaties.
(a) Basis of certification. Most of the income tax treaties between
the United States and foreign countries provide for either a reduction
in the statutory rate of tax or an exemption from tax on certain types
of income received from sources within the foreign treaty country by
citizens, domestic corporations, and residents of the United States.
Some of the treaty countries reduce the withholding tax on such types of
income or exempt the income from withholding tax after the claimant
furnishes evidence that he is entitled to the benefits of the treaty.
Other countries initially withhold the tax at statutory rates and refund
the excess tax withheld after satisfactory evidence of U.S. residence
has been accepted. As part of the proof that the applicant is a
resident of the United States and thus entitled to the benefits of the
treaty, he must usually furnish a certification from the U.S. Government
that he has filed a U.S. income tax return as a citizen, domestic
corporation, or resident of the United States.
(b) Procedure for obtaining the certification. Most of the treaty
countries which require certification have printed special forms. The
forms contain a series of questions to be answered by the taxpayer
claiming the benefits of the treaty, followed by a statement which the
foreign governments use for the U.S. taxing authority's certification.
This certification may be obtained from the office of the district
director of the district in which the claimant filed his latest income
tax return. Some certification forms are acceptable for Service
execution; however, others cannot be executed by the Service without
revision. In these instances the office of the district director will
prepare its own document of certification in accordance with internal
instructions. This procedure has been accepted by most treaty countries
as a satisfactory substitute.
(c) Obtaining the official certification forms. The forms may be
obtained from the foreign payor, the tax authority of the treaty country
involved, or the District Office, Foreign Operations District.
(34 FR 14601, Sept. 19, 1969, as amended at 49 FR 36500, Sept. 18,
1984)
26 CFR 601.206 Subpart C -- Provisions Relating to Distilled Spirits, Wines, Beer, Cigars, Cigarettes, Cigarette Papers and Tubes and Certain Firearms and Explosives
26 CFR 601.206 Distilled Spirits, Wines, and Beer
26 CFR 601.301 Imposition of taxes, qualification requirements, and
regulations.
(a) Imposition of taxes. Subchapter A of Chapter 51 of the Internal
Revenue Code of 1954 imposes taxes on distilled spirits (including
alcohol), wine, and beer. Except as specifically provided, additional
taxes are imposed when distilled spirits and wine are rectified by
blending, compounding, etc. Subchapter A of chapter 51 of the Code also
imposes taxes on stills and condensers used to produce spirits.
Occupational taxes are imposed upon still manufacturers, brewers,
rectifiers, dealers in liquors, and as a prerequisite for drawback under
section 5134 of the Code, upon manufacturers of nonbeverage products.
(b) Qualification requirements. Distillers, winemakers, brewers,
warehousemen, rectifiers, bottlers, liquor bottle manufacturers, dealers
in specially denatured alcohol, users of tax-free and specially
denatured alcohol, and wholesalers and importers of liquors, are
required to qualify with the Bureau of Alcohol, Tobacco and Firearms,
usually by filing notice or application and bond with, and procuring
permit from, the regional regulatory administrator, Bureau of Alcohol,
Tobacco and Firearms of the ATF region in which operations are to be
conducted. Detailed information respecting such qualification,
including the forms to be used and the procedure to be followed, is
contained in the respective regulations described in paragraph (c) of
this section.
(c) Regulations. The procedural requirements with respect to matters
relating to distilled spirits, wines, and beer which are within the
jurisdiction of the Bureau of Alcohol, Tobacco and Firearms are
published in the regulations described in this paragraph. These
regulations contain full information as to the general course and method
by which the functions concerning liquors are channeled and determined,
including the nature and requirements of formal and informal procedures,
the forms, records, reports, and other documents required, and the
contents of applications, notices, registrations, permits, bonds, and
other documents. Supplies of prescribed forms may be obtained from the
office of regional regulatory administrators, Bureau of Alcohol, Tobacco
and Firearms, except that Forms 52-A, 52-B, 122, 133, 338, 2051,
2056-2060, 2621, and 2637 must be provided by the users at their own
expense. Users and commercial printers may procure specimen copies of
such forms from such offices. AFT publication 1322.1, which contains a
listing of alcohol, tobacco and firearms public-use forms, may be
obtained from the AFT Distribution Center, 3800 South Four Mile Run
Drive, Arlington, Va. 22206. The following is a brief description of
the several regulations arranged according to the principal subjects and
operations concerned:
(1) Establishment and operation of distilled spirits plants. Part
201 of Title 27 CFR contains the regulations relating to the location,
qualification, construction, arrangement, equipment, and operations
(including activities incident thereto) of distilled spirits plants for
the production and/or warehousing (including denaturation),
rectification, and bottling (including bottling in bond) of distilled
spirits.
(2) Miscellaneous liquor transactions. Part 170 of Title 27 CFR
contains miscellaneous regulations relative to:
(i) Restamping of packages of distilled spirits by persons other than
proprietors of distilled spirits plants;
(ii) Refunds of tax and duty paid on distilled spirits, wine,
rectified products, and beer lost as a result of floods, hurricanes, or
other disasters;
(iii) Application of section 6423, Internal Revenue Code of 1954, as
amended, to refund or credit of tax on distilled spirits, wines, and
beer;
(iv) Regulations in effect on June 30, 1959, which were prescribed on
July 1, 1959, as interim regulations;
(v) Manufacture and sale of certain compounds, preparations, and
products containing alcohol;
(vi) Temporary regulations respecting the filing of deferred payment
tax returns by proprietors of distilled spirits plants;
(vii) Temporary regulations respecting the withdrawal free of tax
from bonded wine cellars, of wine, or wine products made from wine, when
rendered unfit for beverage use; and
(viii) Regulations pertaining to spirits brought into the United
States from Puerto Rico and the Virgin Islands in bulk containers, and
providing for the transfer of such spirits to internal revenue bond,
their storage in and withdrawal from bond, the determination of tax, the
application of certain loss provisions in the filing of returns,
reports, and claims, and the keeping of records.
(3) Disposition of substances used in the manufacture of distilled
spirits and articles and of containers used for the packaging of
distilled spirits. Part 173 of Title 27 CFR contains the regulations
relative to the returns and records of the disposition of articles from
which distilled spirits may be recovered, of substances of the character
used in the manufacture of distilled spirits, and of containers of the
character used for the packaging of distilled spirits; and to the
manufacture and disposition of liquor bottles.
(4) (Reserved)
(5) Gauging of distilled spirits. Part 186 of Title 27 CFR contains
the regulations that prescribe the gauging instruments, and methods or
techniques to be used in measuring distilled spirits (including
denatured spirits). Tables are provided for use in making the necessary
computation from gauge data.
(6) Stills and condensers. Part 196 of this chapter contains the
regulations relative to the manufacture, taxpayment, removal, use, and
registration of stills and condensers, and the exportation or transfer
to foreign-trade zones of stills and condensers with benefit of drawback
of internal revenue tax or without payment of tax.
(7) Rules of practice in permit proceedings. Part 200 of Title 27
CFR contains the rules governing the procedure and practice in
connection with the disapproval of applications for basic permits, and
for the issuance of citations for the suspension, revocation, and
annulment of such permits under sections 3 and 4 of the Federal Alcohol
Administration Act (27 U.S.C. 201 et seq.), and disapproval, suspension,
and revocation of industrial use, operating, withdrawal, and tobacco
permits under the Code. Such rules also govern, insofar as applicable,
any adversary proceeding involving adjudication required by statute to
be determined on the record, after opportunity for hearing, under laws
administered by the Bureau of Alcohol, Tobacco, and Firearms.
(8) Basic permit requirements under the Federal Alcohol
Administration Act. Regulations No. 1 (27 CFR Part 1), issued pursuant
to the Federal Alcohol Administration Act, as amended, contain the
requirements relative to the issuance under that Act of basic permits to
producers, rectifiers, blenders, bottlers, warehousemen, importers, and
wholesalers of distilled spirits, wine, or beer, and the amendment,
duration, revocation, suspension, or annulment of such permits.
(9) Bulk sales and bottling of distilled spirits. Regulations No. 3
(27 CFR Part 3), issued under the Federal Alcohol Administration Act, as
amended, contain the requirements relative to bulk sales and bottling of
distilled spirits under the Federal Alcohol Administration Act,
including the terms of warehouse receipts for distilled spirits in bulk.
(10) Labeling and advertising of distilled spirits. Regulations No.
5 (27 CFR Part 5), issued under the Federal Alcohol Administration Act,
as amended, contain the requirements relative to the labeling and
advertising of distilled spirits under the Federal Alcohol
Administration Act, including standards of identity for distilled
spirits, standards of fill for bottles of distilled spirits, withdrawal
of bottled imported distilled spirits from customs custody, and the
issuance of certificates of label approval and certificates of exemption
from label approval.
(11) Credit period to be extended to retailers of alcoholic
beverages. Regulations No. 8 (27 CFR Part 8) issued under the Federal
Alcohol Administration Act, as amended, contain the requirements
relative to the credit period which may be extended by vendors to
retailers of alcoholic beverages.
(12) Production and removal of wine. Part 240 of Title 27 CFR
contains the regulations relative to the establishment and operation of
bonded wine cellars, including bonded wineries, for the production,
cellar treatment, and storage of wines, including amelioration,
sweetening, addition of volatile fruit-flavor concentrates, addition of
wine spirits (including distillates containing aldehydes), blending, and
other cellar treatment; removals; taxpayment; return of
unmerchantable taxpaid wine; use of wine for distilling material and
manufacture of vinegar; and record and report requirements.
(13) Bottling or packaging of taxpaid wine. Part 231 of Title 27 CFR
contains the regulations relative to the establishment, qualification,
and operations of taxpaid wine bottling houses on premises other than
those of a plant operated under Part 201 of Title 27 CFR, and to the
bottling and packaging of taxpaid United States and foreign wines at
such premises.
(14) Nonindustrial use of distilled spirits and wine. Regulations
No. 2 (27 CFR Part 2), issued under the Federal Alcohol Administration
Act, as amended, specify what uses of distilled spirits and wine are
considered ''nonindustrial'', as that term is used in section 17 of the
Federal Alcohol Administration Act.
(15) Labeling and advertising of wine. Regulations No. 4 (27 CFR
Part 4), issued under the Federal Alcohol Administration Act, as
amended, contain the requirements relative to the labeling and
advertising of wine under the Federal Alcohol Administration Act,
including standards of identity for wine, standards of fill for
containers of wine, the withdrawal of imported wine from customs
custody, and the issuance of certificates of label approval and
certificates of exemption from label approval.
(16) Establishment and operations of breweries and experimental
breweries. Part 245 of Title 27 CFR contains the regulations relating
to the production (including concentration and reconstitution incident
thereto) and removal of beer and cereal beverages. The regulations
cover the location, construction, equipment, and operations of
breweries; and the qualification of such establishments, including the
ownership, control and management thereof, and the establishment and
operation of experimental breweries.
(17) Labeling and advertising of malt beverages. Regulations No. 7
(27 CFR Part 7), issued under the Federal Alcohol Administration Act, as
amended, contain the requirements relative to the labeling and
advertising of malt beverages (beer) under the Federal Alcohol
Administration Act, including withdrawal of imported malt beverages from
customs custody, and the issuance of certificates of label approval.
(18) Liquor dealers. Part 194 of Title 27 CFR contains the
regulations relative to the special (occupational) taxes imposed on
wholesale and retail dealers in liquors, wholesale and retail dealers in
beer, and limited retail dealers; restrictions on purchases of
distilled spirits; reuse or refilling of liquor bottles; sale or
possession of refilled or used liquor bottles; repackaging of alcohol
for industrial use; recordkeeping and reporting requirements; and
provisions relating to entry of premises and inspection of records by
ATF officers.
(19) Production of vinegar by the vaporizing process. Part 195 of
Title 27 CFR contains the regulations relating to the production of
vinegar by the vaporizing process (fermentation and distillation of
alcoholic liquid). The regulations cover the location, construction,
equipment, qualification, and operation of vinegar plants.
(20) Drawback of tax on spirits used in nonbeverage products. Part
197 of Title 27 CFR contains the regulations which relate to obtaining
drawback of internal revenue tax on distilled spirits used in the
manufacture or production of medicines, medicinal preparations, food
products, flavors, or flavoring extracts, which are unfit for beverage
purposes.
(21) Production of volatile fruit-flavor concentrates. Part 18 of
Title 27 CFR contains the regulations relating to the manufacture,
removal, sale, storage, transfer in bond, transportation, recordkeeping
and reporting requirements, and use of volatile fruit-flavor
concentrates. It includes provisions regarding the location,
qualification, use, and operations of concentrate plants.
(22) Inducements furnished to retailers. Regulations No. 6 (27 CFR
Part 6), issued under the Federal Alcohol Administration Act, as
amended, contain the requirements relative to the furnishing, giving,
renting, lending, or selling of equipment, fixtures, signs, supplies,
money, services, or other things of value to retailers of distilled
spirits, wine, and malt beverages, by other members of the liquor
industry (principally vendors), including the furnishing of samples and
advertising cuts.
(23) Distribution and use of denatured spirits. Part 211 of Title 27
CFR contains the regulations relating to the procurement, use,
disposition, and recovery of denatured alcohol, specially denatured rum,
and articles containing denatured spirits; and includes requirements in
respect to industrial use and withdrawal permits; and the packaging,
labeling, sale, rebottling, and reprocessing of articles containing
specially denatured spirits.
(24) Formulas for denatured spirits. Part 212 of Title 27 CFR
contains the regulations relating to the formulation of completely
denatured alcohol, specially denatured alcohol, and specially denatured
rum; to the uses of specially denatured spirits; and to the
specifications for denaturants. The procedural requirements relative to
the production of denatured alcohol and specially denatured rum are
prescribed in Part 201 of Title 27 CFR, and those relative to the
distribution and use of denatured alcohol and specially denatured rum
are prescribed in Part 211 of Title 27 CFR.
(25) Distribution and use of tax-free spirits. Part 213 of Title 27
CFR contains the regulations relating to tax-free alcohol and covers the
procurement, storage, use, and recovery of such alcohol; and includes
requirements in respect to industrial use and withdrawal permits.
(26) Liquors and articles from Puerto Rico and the Virgin Islands.
Part 250 of Title 27 CFR contains the regulations relating to the
production, bonded warehousing, and withdrawal of distilled spirits, and
denatured spirits, and the manufacture of articles in Puerto Rico and
the Virgin Islands to be brought into the United States free of tax and
the collection of internal revenue taxes on taxable alcoholic products
coming into the United States from Puerto Rico and the Virgin Islands.
Regulations respecting spirits produced in Puerto Rico or the Virgin
Islands and brought into the United States and transferred from customs
custody to internal revenue bond are contained in Part 170 of Title 27
CFR.
(27) Importation of liquors. Part 251 of Title 27 CFR contains the
substantive and procedural requirements relative to the importation of
distilled spirits, wines, and beer into the United States from foreign
countries including special (occupational) and commodity taxes, permits,
marking, branding, and labeling and stamping of containers and packages.
(28) Exportation of liquors. Part 252 of Title 27 CFR contains the
regulations relating to exportation including, where applicable, lading
for use on vessels and aircraft, transfer to a foreign-trade zone, or
transfer to a manufacturing bonded warehouse, Class 6, of distilled
spirits (including specially denatured spirits), beer (including beer
concentrate), and wine, and transfer of distilled spirits for deposit in
a customs bonded warehouse, whether without payment of tax, free of tax,
or with benefit of drawback. It includes requirements with respect to
removal, shipment, lading, deposit, evidence of exportation, losses,
claims, and bonds. Certain claim requirements relating to export with
benefit of drawback of domestic distilled spirits products that contain
spirits from Puerto Rico or the Virgin Islands are also contained in
Part 170 of Title 27 CFR.
(32 FR 15990, Nov. 22, 1967, as amended at 33 FR 6824, May 4, 1968;
33 FR 17238, Nov. 21, 1968; 34 FR 6428, Apr. 12, 1969; 34 FR 14602,
Sept. 19, 1969; 38 FR 4968, Feb. 23, 1973; 45 FR 7256, Feb. 1, 1980)
26 CFR 601.302 Taxes.
(a) Collection. Taxes on distilled spirits, wines, beer, and
rectified products are paid by returns. If the person responsible for
paying the tax has filed a proper bond with the regional regulatory
administrator in the Bureau of Alcohol, Tobacco and Firearms, he may
file semimonthly returns, with proper remittances, to cover the taxes
incurred on distilled spirits, wines, beer, and rectified products
during such semimonthly period. If the taxpayer is not qualified to
defer taxpayment, or has been placed on a prepayment basis by the
regional regulatory administrator, he must prepay the tax on the
distilled spirits, wines, beer, or rectified products. Distilled
spirits and rectification tax returns are filed with an officer
designated by the regional regulatory administrator in the Bureau of
Alcohol, Tobacco and Firearms, or with the district director when so
directed by the regional regulatory administrator, except that where a
remittance is in cash the return must be filed with the district
director. Returns of tax on beer and wine are filed with the district
director in all cases. The forms for filing these tax returns are
furnished to industry members by the regional regulatory administrator
in the Bureau of Alcohol, Tobacco and Firearms. Special tax stamps are
issued to denote the payment of special (occupational) taxes by liquor
dealers, brewers, rectifiers, still manufacturers, and manufacturers of
nonbeverage products. Special tax stamps are also issued to denote
payment of the commodity tax on stills and condensers, and are required
to be cancelled and secured to the article or furnished to the user of
the apparatus for retention at the premises where such apparatus is set
up, available for inspection by internal revenue officers. Detailed
information respecting the payment of tax on liquors and the payment of
occupational and commodity taxes, including the forms to be used and the
procedure to be followed, is contained in the respective regulations
described in 601.301(c).
(b) Assessment. If additional or delinquent tax liability is
disclosed by an investigation, or by an examination of records, of a
qualified plant or permittee, a notice (except where delay may
jeopardize collection of the tax, or where the amount involved is
nominal or the result of an evident mathematical error) is sent to the
taxpayer advising him of the basis and amount of the liability and
affording him an opportunity to submit a protest, with supporting facts,
or to request a conference.
(32 FR 15990, Nov. 22, 1967, as amended at 34 FR 6428, Apr. 12, 1969)
26 CFR 601.303 Claims.
(a) Claims for remission. When distilled spirits (including
distilling material and denatured spirits) or beer on which the tax has
not been paid or determined is lost, and the person liable for payment
of the tax thereon desires to be relieved from such liability, he may
file claim on Form 2635 for remission of tax on the quantity that was
lost. The regional regulatory administrator may, in any event, require
such a claim to be filed, and will require it if circumstances indicate
that the loss was caused by theft or, in the case of distilled spirits
(including distilling material), unauthorized voluntary destruction. On
receipt of a claim the regional regulatory administrator makes a factual
determination, and notifies the claimant of allowance or rejection of
his claim. If the claim is rejected, and circumstances so warrant, the
regional regulatory administrator will take appropriate steps to collect
the tax.
(b) Claims for abatement. When the tax on distilled spirits, wines,
or beer, or the rectification tax is assessed and the taxpayer thinks
that the tax is not due under the law, he may file a claim for abatement
of the tax on Form 843 with the director of an internal revenue service
center or, where required by regulations, with the regional regulatory
administrator in the Bureau of Alcohol, Tobacco and Firearms. Form 843
may be procured from the director of the service center, the district
director, or the regional regulatory administrator. The director of the
service center forwards the claim to the regional regulatory
administrator in the Bureau of Alcohol, Tobacco and Firearms, for
consideration, and the director of the service center may call upon the
taxpayer to file a bond in double the amount of the tax in order to
insure collection of the tax if the claim is rejected. When the claim
is acted upon, both the taxpayer and the director of the service center
are notified of the allowance or rejection of the claim. If the claim
is rejected, the director of the service center will initiate action to
collect the tax.
(c) Claims for refund -- (1) Taxes illegally, erroneously, or
excessively collected. A claim on Form 843 for refund of taxes
illegally, erroneously, or excessively collected may be filed by a
taxpayer with the director of the service center serving the internal
revenue district in which the tax was paid or, where required by
regulations, with the regional regulatory administrator in the Bureau of
Alcohol, Tobacco and Firearms. Such claim must be filed within 3 years
(2 years under certain circumstances) after the date of payment of the
tax. The director of the service center forwards the claim to the
regional regulatory administrator in the Bureau of Alcohol, Tobacco and
Firearms for consideration. If the claim is rejected, the taxpayer is
notified of the rejection by registered or certified mail, and he may
then bring suit in the U.S. District Court or the Court of Claims for
recovery of the tax. Such suits must be filed generally within 2 years
from the date of mailing of the rejection notice. If the claim is
allowed, an appropriate notice of allowance with a check for the amount
of the refund and allowable interest is forwarded to the taxpayer;
however, if there are other unpaid taxes outstanding against the
taxpayer, the overpayment may be applied to the outstanding taxes and
the balance, if any, refunded.
(2) Taxes on liquors lost, destroyed, returned to bond, or taken as
samples by the United States. A taxpayer may, subject to the conditions
in the appropriate regulations, file claim on Form 843 with the regional
regulatory administrator, Bureau of Alcohol, Tobacco and Firearms for
refund of tax paid on (i) spirits returned to bonded premises, lost in
rectification or bottling operations (including taxpaid spirits returned
to the bottling premises from which removed), lost by accident or
disaster, or taken as samples by the United States, or (ii) wine
returned to bond as unmerchantable, or lost by disaster, or (iii) beer
returned to a brewery or voluntarily destroyed, or lost, whether by
theft or otherwise, or destroyed or otherwise rendered unmerchantable by
fire, casualty, or act of God. If the claim is allowed, a notice of
allowance with a check for the amount of the refund is forwarded to the
claimant; except, that where there are any unpaid taxes outstanding
against the claimant, the refund may be applied to the outstanding taxes
and a check for the balance, if any, forwarded to the claimant. If the
claim is rejected, a notice giving the reasons for rejection is
forwarded to the claimant.
(d) Claims for allowance, credit, or relief. A qualified permittee,
manufacturer, or proprietor may, subject to the conditions in the
appropriate regulations, file claim on Form 2635 with the regional
regulatory administrator, Bureau of Alcohol, Tobacco and Firearms for
allowance of loss, credit of tax, or relief from tax liability, as
applicable, on (1) spirits returned to bonded premises, lost or
destroyed on bonded premises or in transit thereto, lost in
rectification or bottling operations (including taxpaid spirits returned
to the bottling premises from which removed), or lost by accident or
disaster; (2) wine lost or destroyed on bonded premises or in transit
thereto and unmerchantable domestic wine returned to bond; (3) beer
returned to a brewery or voluntarily destroyed, or lost, whether by
theft or otherwise, or destroyed or otherwise rendered unmerchantable by
fire, casualty, or act of God; (4) denatured spirits lost or destroyed
in bond, or lost on the premises of a qualified dealer or user or in
transit to such premises; and (5) tax-free spirits lost on the premises
of a qualified user or in transit to such premises.
(e) Claims for payment -- disaster losses. When distilled spirits,
wines, rectified products, or beer held or intended for sale is lost,
rendered unmarketable, or condemned by a duly authorized official by
reason of a ''major disaster'' as determined by the President of the
United States, the person holding such product for sale at that time
may, subject to the conditions in the appropriate regulations, file
claim on Form 843 with the regional regulatory administrator in the
Bureau of Alcohol, Tobacco and Firearms of the region in which the
product was lost, rendered unmarketable, or condemned, for payment of an
amount equal to the internal revenue taxes paid or determined and any
customs duties paid thereon. Claims must be filed within 6 months from
the date on which the President makes the determination that the
disaster has occurred. The determination date is construed to mean the
date the Director, Office of Emergency Preparedness, identifies the
specific disaster area.
(32 FR 15990, Nov. 22, 1967, as amended at 34 FR 6429, Apr. 12, 1969;
34 FR 14602, Sept. 19, 1969; 38 FR 4968, Feb. 23, 1973)
26 CFR 601.304 Preparation and filing of claims.
(a) Distilled spirits at distilled spirits plants. Procedural
instructions in respect of claims for remission, abatement, credit, or
refund of tax on spirits (including denatured spirits) lost or destroyed
on or lost in transit to, or on spirits returned to, the premises of a
distilled spirits plant are contained in Part 201 of Title 27 CFR or, as
applicable, in Parts 170 and 201 of Title 27 CFR for Puerto Rico or
Virgin Islands spirits lost in internal revenue bond. It is not
necessary to file a claim for credit of tax on taxpaid samples taken by
ATF officers from distilled spirits plants, as the regional regulatory
administrator will allow credit, without claim, for tax on such samples.
(b) Specially denatured spirits. Procedural instructions in respect
of claims for allowance of loss on specially denatured spirits lost on
the premises of a bonded dealer or user, or while in transit to such
premises, are contained in Part 211 of Title 27 CFR.
(c) Tax-free alcohol. Procedural instructions in respect of claims
for allowance of loss on tax-free alcohol lost on the premises of a
qualified user, or while in transit to such premises, are contained in
Part 213 of Title 27 CFR.
(d) Wine spirits and wine at bonded wine cellar. Procedural
instructions in respect of claims for (1) remission of tax on wine
spirits lost on the premises of a bonded wine cellar or in transit
thereto, (2) allowance of losses of wine in bond, and (3) credit or
refund of tax paid on unmerchantable domestic wine returned to bond are
contained in Part 240 of Title 27 CFR.
(e) Beer. Procedural instructions in respect of claims for refund or
credit of tax which has been paid (or allowance, credit, or relief of
tax liability if the tax has not been paid) on domestic beer returned to
a brewery or voluntarily destroyed; or lost, whether by theft or
otherwise, or destroyed or otherwise rendered unmerchantable by fire,
casualty, or act of God are contained in Part 245 of Title 27 CFR.
(f) Distilled spirits, wines, or beer for export. Procedural
instructions in respect of claims for (1) drawback of internal revenue
tax on distilled spirits, wines, or beer for export, use as supplies on
certain vessels or aircraft, or deposit in a foreign-trade zone, or
deposit of distilled spirits in a customs bonded warehouse, and (2)
remission of tax on distilled spirits, specially denatured spirits,
wines, or beer, withdrawn without payment or free of tax and lost during
transportation to the port of export, customs bonded warehouse
(distilled spirits only), manufacturing bonded warehouse, vessel or
aircraft, or foreign-trade zone, as applicable, are contained in Part
252 of Title 27 CFR. Procedural instructions as to claims respecting
export with benefit of drawback of tax on domestic distilled spirits
products containing spirits from Puerto Rico or the Virgin Islands are
contained in Parts 170 and 252 of Title 27 CFR.
(g) Miscellaneous. Procedural instructions are contained in Part 170
of Title 27 CFR in respect of claims for --
(1) Refund or credit of tax on distilled spirits, wines, or beer
where such refund or credit is claimed on the grounds that tax was
assessed or collected erroneously, illegally, without authority, or in
any manner wrongfully, or on the grounds that such amount was excessive,
and where such refund or credit is subject to the limitations imposed by
section 6423 of the Code.
(2) Payment of an amount equal to the internal revenue tax paid or
determined and customs duties paid on distilled spirits, wines,
rectified products, and beer previously withdrawn, which were lost,
rendered unmarketable, or condemned by a duly authorized official by
reason of a major disaster occurring in the United States after June 30,
1959, and
(3) Redemption, in Puerto Rico, of unused rectification tax sheet
stamps and unused special Puerto Rican rectification stamps.
(h) Special taxes. Procedural instructions in respect of claims for
abatement of assessments or refund of overpayments of liquor dealers
occupational taxes and penalties are contained in Part 194 of Title 27
CFR. When claim is filed for refund of an occupational tax for which a
stamp was issued, the stamp (or a Certificate in Lieu of Lost or
Destroyed Special Tax Stamp, accompanied by affidavits attesting to loss
or destruction of the stamp) must be surrendered with the claim. Such
claims must be submitted within three years from the date of payment of
the tax.
(i) Low wines at vinegar plants. Procedural instructions in respect
of claims for remission of tax on low wines (distilled spirits) lost at
vinegar plants producing vinegar by the vaporizing process are contained
in Part 195 of Title 27 CFR.
(j) Stills and condensers. Procedural instructions in respect of
claims for drawback of the internal revenue tax paid on stills and
condensers which have been exported or deposited in a foreign-trade zone
for exportation, destruction, or storage therein pending exportation,
are contained in Part 196 of Title 27 CFR.
(k) Distilled spirits used in nonbeverage products. Procedural
instructions in respect of claims (1) for drawback of tax on distilled
spirits used in the manufacture of medicines, medicinal preparations,
food products, flavors, or flavoring extracts which are unfit for
beverage purposes, and (2) for refund or adjustment of special
(occupational) tax, are contained in Part 197 of Title 27 CFR.
(l) Reopening claims. A claimant who wishes to have a rejected claim
reopened must, within the applicable statutory period of limitations,
submit a written application to his regional regulatory administrator in
the Bureau of Alcohol, Tobacco and Firearms, for reconsideration of the
claim. Such application must show that the additional evidence to be
presented is new and material, and that such evidence was unknown to the
claimant, or unobtainable by him, when the claim was previously under
consideration.
(m) Claimant's rights under law and regulations. Before final action
has been taken on a claim, a claimant who, by reason of an oversight,
misunderstanding of law and regulations, miscalculation, or other cause,
did not claim the full amount of abatement, refund, credit, or drawback,
as the case may be, of tax to which he is legitimately entitled, may
amend a valid claim, and statements filed in support thereof, in
instances where such a claim is deficient in establishing his
eligibility to the rights extended him under law and regulations.
(32 FR 15990, Nov. 22, 1967, as amended at 33 FR 6824, May 4, 1968;
34 FR 6429, Apr. 12, 1969; 38 FR 4969, Feb. 23, 1973; 45 FR 7256, Feb.
1, 1980)
26 CFR 601.305 Offers in compromise.
Procedure in the case of offers in compromise of liabilities under
chapter 51 of the Code and of penalties for violation of the Federal
Alcohol Administration Act, is set forth in 601.327.
26 CFR 601.306 Application for approval of interlocking directors and
officers under section 8 of the Federal Alcohol Administration Act.
Any person who is an officer or director of a corporation now engaged
in business as a distiller, rectifier, or blender of distilled spirits,
or of an affiliate thereof, who desires to take office in other
companies similarly engaged, must obtain permission to do so from the
Director of the Bureau of Alcohol, Tobacco. Applications for such
permission to take office shall be prepared and filed in accordance with
instructions available from the regional regulatory administrator in the
Bureau of Alcohol, Tobacco and Firearms, or from the Director, Bureau of
Alcohol, Tobacco, and Firearms, Washington, DC 20226.
(34 FR 6429, Apr. 12, 1969, as amended at 45 FR 7256, Feb. 1, 1980)
26 CFR 601.307 Rulings.
The procedure for rulings in alcohol tax matters is set forth in
601.328.
26 CFR 601.308 Conferences.
Any person desiring a conference in the office of the regional
regulatory administrator in the Bureau of Alcohol, Tobacco and Firearms,
of his region or of the Director, Bureau of Alcohol, Tobacco, and
Firearms, in Washington, relative to any matter arising in connection
with his operations, will be accorded such a conference upon request.
No formal requirements are prescribed for such conference.
(34 FR 6429, Apr. 12, 1969, as amended at 45 FR 7256, Feb. 1, 1980)
26 CFR 601.309 Representatives.
Subpart E, conference and practice requirements, is applicable to all
representatives of the taxpayer, in the office of the Director, Bureau
of Alcohol, Tobacco, and Firearms or in the office of the regional
regulatory administrator in the Bureau of Alcohol, Tobacco and Firearms.
(34 FR 6430, Apr. 12, 1969, as amended at 45 FR 7256, Feb. 1, 1980)
26 CFR 601.310 Forms.
For forms to be used, see 601.301(c).
26 CFR 601.310 Cigars, Cigarettes, and Cigarette Papers and Tubes
26 CFR 601.311 Imposition of taxes; regulations.
(a) Taxes. Subchapter A of chapter 52 of the Internal Revenue Code
of 1954, as amended, imposes taxes on cigars, cigarettes, and cigarette
papers and tubes manufactured in or imported into the United States.
Subchapter D of Chapter 78 of the Code imposes a tax (equal to the
internal revenue tax imposed in the United States upon the like articles
of merchandise of domestic manufacture) on cigars, cigarettes, and
cigarette papers and tubes of Puerto Rican manufacture brought into the
United States and withdrawn for consumption or sale, and on such
articles brought into the United States from the Virgin Islands.
(b) Regulations. The procedural requirements with respect to matters
relating to cigars, cigarettes, and cigarette papers and tubes are
contained in the regulations listed below:
(1) Part 200 of Title 27 CFR relates to the procedure and practice in
connection with the disapproval of applications for permits, and the
suspension and revocation of permits, under Chapter 52 of the Code.
(2) Part 270 of Title 27 CFR relates to the manufacture of cigars and
cigarettes; the payment by manufacturers of tobacco products of
internal revenue taxes imposed by Chapter 52 of the Code; and the
qualification of and operations by manufacturers of tobacco products.
(3) Part 275 of Title 27 CFR relates to cigars, cigarettes, and
cigarette papers and tubes imported into the United States from a
foreign country or brought into the United States from Puerto Rico, the
Virgin Islands, or a possession of the United States; the removal of
cigars from a customs bonded manufacturing warehouse, Class 6; and the
release of such articles from customs custody, without payment of
internal revenue tax or customs duty attributable to the internal
revenue tax.
(4) Part 285 of Title 27 CFR relates to the manufacture of cigarette
papers and tubes; the payment by manufacturers of cigarette papers and
tubes of internal revenue taxes imposed by Chapter 52 of the Code; and
the qualification of and operations by manufacturers of such articles.
(5) Part 290 of Title 27 CFR relates to the exportation (including
supplies for vessels and aircraft and transfers to a foreign-trade zone)
of cigars, cigarettes, and cigarette papers and tubes, without payment
of tax, or with benefit of drawback of tax, and the qualification of and
operations by export warehouse proprietors.
(6) Part 295 of Title 27 CFR relates to the removal of cigars,
cigarettes, and cigarette papers and tubes, without payment of tax, for
use of the United States.
(7) Part 296 of Title 27 CFR relates to the provisions of a
miscellaneous nature or not of continuing application. Included are
regulations relating to:
(i) Limitations imposed by section 6423 of the Code on the refund or
credit of tax paid or collected on cigars, cigarettes, and cigarette
papers and tubes;
(ii) Losses of cigars, cigarettes, and cigarette papers and tubes
caused by disasters occurring in the United States on or after September
3, 1958; and
(iii) Purchase, receipt, possession, offering for sale, or sale or
other disposition of cigars and cigarettes by dealers in such products.
(32 FR 15990, Nov. 22, 1967, as amended at 33 FR 6824, May 4, 1968;
33 FR 17238, Nov. 21, 1968; 45 FR 7256, Feb. 1, 1980)
26 CFR 601.312 Qualification and bonding requirements.
(a) Manufacturers of tobacco products and proprietors of export
warehouses. Every person, before commencing business as a manufacturer
of tobacco products or as a proprietor of an export warehouse, is
required to qualify with the Bureau of Alcohol, Tobacco, and Firearms by
making application for a permit and filing bond and other required
documents with, and obtaining a permit from, the regional regulatory
administrator in the Bureau of Alcohol, Tobacco and Firearms for the
region in which operations are to be conducted.
(b) Manufacturers of cigarette papers and tubes. Every person,
before commencing business as a manufacturer of cigarette papers and
tubes, is required to qualify with the Bureau of Alcohol, Tobacco, and
Firearms by filing bond and other required documents with the regional
regulatory administrator in the Bureau of Alcohol, Tobacco and Firearms
for the region in which operations are to be conducted.
(b-1) Puerto Rican manufacturers of cigars and cigarettes. Every
manufacturer of cigars and cigarettes in Puerto Rico who desires to
defer payment in Puerto Rico of the internal revenue tax imposed by
section 7652(a) of the Code on cigars and cigarettes of Puerto Rican
manufacture coming into the United States must file a bond with the
Director's Representative of the Office of International Operations, in
Puerto Rico. Such bond is conditioned on the principal's paying, at the
time and in the manner prescribed in the regulations, the full amount of
tax computed on the cigars and cigarettes which are released for
shipment to the United States. No bond is required if the tax is
prepaid.
(c) Proprietors of customs warehouses. Every proprietor of a customs
bonded manufacturing warehouse, Class 6, who desires to remove under
Part 290 tax-exempt cigars for exportation (including supplies for
vessels and aircraft), or for delivery for subsequent exportation, is
required to file a bond with the regional regulatory administrator in
the Bureau of Alcohol, Tobacco and Firearms for the region in which the
customs warehouse is located. However, removal of cigars for sale or
consumption in the United States is subject to customs regulations.
(d) Drawback of tax. Taxpaid cigars, cigarettes, and cigarette
papers and tubes may be exported with benefit of drawback of tax.
Drawback may be allowed only to the person who paid the tax on such
articles and who files claim and otherwise complies with the provisions
contained in the applicable regulations referred to in 601.311. As a
condition precedent to the allowance of any drawback claim, the claimant
is required to file a bond in an amount not less than the amount of tax
covered in the claim.
(e) General. Detailed information relating to the qualification and
bonding requirements, including the forms to be used and the procedure
to be followed, is fully set forth in the regulations referred to in
601.311.
(32 FR 15990, Nov. 22, 1967, as amended at 34 FR 6430, Apr. 12, 1969;
45 FR 7256, Feb. 1, 1980)
26 CFR 601.313 Collection of taxes.
(a) Cigars and cigarettes. Taxes on cigars and cigarettes are paid
by the manufacturer on the basis of a return. If the manufacturer has
filed a proper bond, he may defer payment at the time of removal and
file semimonthly returns to cover the taxes. If the manufacturer has
not filed such a bond or if he has defaulted in any way in paying his
taxes, he is required to file a prepayment return prior to removal of
such products, and to continue so doing until the regional regulatory
administrator in the Bureau of Alcohol, Tobacco and Firearms finds that
the revenue will not be jeopardized by deferred payment. Tax returns,
with remittances, are filed by the domestic manufacturer with the
appropriate district director of internal revenue. Taxes on cigars
produced in a customs bonded manufacturing warehouse, Class 6, are paid
on the basis of a return to the director of customs in accordance with
customs procedures and regulations. Taxes on cigars and cigarettes
imported or brought into the United States from a foreign country,
Puerto Rico, the Virgin Islands, or a possession of the United States
are paid by the importer to the director of customs on the basis of a
return made on the customs form by which release from customs custody is
to be effected. However, taxes on cigars and cigarettes manufactured in
Puerto Rico and brought into the United States may be prepaid in Puerto
Rico on the basis of a return.
If a Puerto Rican manufacturer has filed a proper bond, he may defer
payment at the time of release for shipment to the United States and
file a semimonthly return to cover the taxes. If the manufacturer has
not filed such a bond or if he has defaulted in any way in payment of
his taxes, he must file a prepayment return prior to removal of such
products for shipment to the United States, and continue to do so until
the Director's Representative of the Office of International Operations
in Puerto Rico finds that the revenue will not be jeopardized by
deferred payment. Tax returns in Puerto Rico, with remittances, are
filed with the Director's representative.
(b) Cigarette papers and tubes. Taxes on cigarette papers and tubes
are paid by the manufacturer on the basis of a monthly return. Such
returns, with remittances, are filed with the district director of
internal revenue for the district in which the factory is located.
Taxes on cigarette papers and tubes imported or brought into the United
States from a foreign country, Puerto Rico, the Virgin Islands, or a
possession of the United States are paid to the director of customs
before removal on the basis of a return made on the customs form by
which release from customs custody is effected. However, taxes on
cigarette papers and tubes of Puerto Rican manufacture which are to be
shipped to the United States may be prepaid in Puerto Rico on the basis
of a return.
(c) General. Detailed information about the payment of taxes on
cigars, cigarettes, and cigarette papers and tubes, including the forms
to be used, records to be kept, and reports and inventories to be filed,
is contained in the respective regulations referred to in 601.311.
(32 FR 15990, Nov. 22, 1967, as amended at 33 FR 17239, Nov. 21,
1968; 34 FR 6430, Apr. 12, 1969)
26 CFR 601.314 Assessments.
When additional or delinquent tax liability on cigars, cigarettes,
and cigarette papers and tubes is disclosed by an investigation or by an
examination of the taxpayer's records, a notice (except where delay may
jeopardize collection of the tax, or where the amount is nominal or the
result of an evident mathematical error) is forwarded to the taxpayer
advising him of the basis for, and amount of, the liability and
affording him an opportunity to show cause, in writing, against
assessment.
26 CFR 601.315 Claims.
(a) General. Detailed requirements including the procedure to be
followed in the filing of a claim, the form to be used, the supporting
documents which must be submitted, the time within which a claim may be
filed, and any other limitations or instructions are contained in the
applicable regulations referred to in 601.311.
(b) Abatement of assessment. Abatement of the unpaid portion of an
assessment of any tax on cigars, cigarettes, and cigarette papers and
tubes, or any liability in respect thereof, may be allowed to the extent
that such assessment is excessive in amount, is assessed after
expiration of the applicable period of limitation, or is erroneously or
illegally assessed.
(c) Allowance of tax. Relief from the payment of tax on cigars,
cigarettes, and cigarette papers and tubes may be extended to a
manufacturer by approval of a claim for allowance where such articles,
after removal from the factory upon determination of tax and prior to
the time for payment of such tax, are lost (otherwise than by theft) or
destroyed by fire, casualty, or act of God, while in the possession or
ownership of the manufacturer who removed such articles, or are
withdrawn by him from the market.
(d) Remission of tax liability. Remission of the tax liability on
cigars, cigarettes, and cigarette papers and tubes may be extended to a
manufacturer or export warehouse proprietor liable for the tax, where
such articles in bond are lost (otherwise than by theft) or destroyed by
fire, casualty, or act of God, while in the possession or ownership of
the manufacturer or export warehouse proprietor.
(e) Refund of tax. Taxes paid on cigars, cigarettes, and cigarette
papers and tubes lost (otherwise than by theft) or destroyed by fire,
casualty, or act of God, while in the possession or ownership of the
manufacturer, importer, or export warehouse proprietor, or withdrawn by
him from the market, may be refunded. Refunds may also be made within
certain limitations for overpayments of tax on cigars, cigarettes, and
cigarette papers and tubes.
(f) Losses caused by disaster. Payment of an amount equal to the
amount of internal revenue taxes paid or determined and customs duties
paid on cigars, cigarettes, and cigarette papers and tubes removed from
the factory or released from customs custody, which are lost, rendered
unmarketable, or condemned by a duly authorized official by reason of a
''major disaster'' as determined by the President of the United States
may be made only if, at the time of the disaster, such articles were
being held for sale by the claimant. Claims must be filed within 6
months from the date on which the President makes the determination that
the disaster has occurred. The determination date is construed to mean
the date the Director, Office of Emergency Preparedness, identifies the
specific disaster area.
(g) Drawback of tax. Drawback may be allowed to the person who paid
the tax on cigars, cigarettes, and cigarette papers and tubes which are
shipped to a foreign country, Puerto Rico, the Virgin Islands, or a
possession of the United States.
(h) Credit of tax. Taxes paid on cigars, cigarettes, and cigarette
papers and tubes lost (otherwise than by theft) or destroyed by fire,
casualty, or act of God, while in the possession or ownership of the
manufacturer, or withdrawn by him from the market, may be credited upon
approval of a claim.
(i) Reopening claims. A claimant who wishes to have a rejected claim
reopened must, within the applicable statutory period of limitations,
submit a written application to his regional regulatory administrator
(alcohol, tobacco, and firearms) for reconsideration of the claim. Such
application must show that the additional evidence to be presented is
new and material, and that such evidence was unknown to the claimant, or
unobtainable by him, when the claim was previously under consideration.
(j) Claimant's rights under law and regulations. Before final action
has been taken on a claim, a claimant who, by reason of an oversight,
misunderstanding of law and regulations, miscalculation, or other cause,
did not claim the full amount of abatement, refund, credit, or drawback,
as the case may be, of tax to which he is legitimately entitled, may
amend a valid claim, and statements filed in support thereof, in
instances where such a claim is deficient in establishing his
eligibility to the rights extended him under law and regulations.
(33 FR 6824, May 4, 1968, and 33 FR 17239, Nov. 21, 1968, as amended
at 34 FR 6430, Apr. 12, 1969; 34 FR 14602, Sept. 19, 1969; 45 FR 7256,
Feb. 1, 1980)
26 CFR 601.316 Offers in compromise.
Procedure in the case of offers in compromise of liabilities under
chapter 52 of the Code is set forth in paragraph (a) of 601.327.
26 CFR 601.317 Rulings.
The procedure for rulings in tobacco tax matters is set forth in
601.328.
26 CFR 601.318 Forms.
Detailed information as to all forms prescribed for use in connection
with tobacco taxes is contained in the regulations referred to in
601.311(b). Copies of all necessary forms, and instructions as to their
preparation and filing, may be obtained from regional regulatory
administrators in the Bureau of Alcohol, Tobacco, and Firearms. ATF
Publication 1322.1, which contains a listing of alcohol, tobacco, and
firearms public-use forms, may be obtained from the ATF Distribution
Center, 3800 South Four Mile Run Dr., Arlington, Va. 22206. Such
publication is available, for reference purposes, in Bureau of Alcohol,
Tobacco, and Firearms reading rooms.
(34 FR 14602, Sept. 19, 1969; 45 FR 7256, Feb. 1, 1980)
26 CFR 601.318 Firearms and Explosives
26 CFR 601.319 Applicable laws.
(a) Chapter 53 of the Internal Revenue Code (26 U.S.C. 5801-5872),
the provisions of which are chiefly derived from the National Firearms
Act Amendments of 1968 (82 Stat. 1227), imposes a tax on the manufacture
and transfer in the United States of machine guns, destructive devices,
and certain other types of firearms, and an occupational tax upon every
importer and manufacturer of, and dealer in, such firearms. Section
1(b) (2) of the act of August 9, 1939 (53 Stat. 1291; 49 U.S.C.
781-788), makes provision for the seizure and forfeiture of vessels,
vehicles, and aircraft which are used to transport, carry, or possess,
or to facilitate the same, any firearm with respect to which there has
been committed any violation of the National Firearms Act or any
regulations issued pursuant thereto.
(b) Title 1, State Firearms Control Assistance (18 U.S.C., Chapter
44), of the Gun Control Act of 1968 (82 Stat. 1213), provides for the
licensing of importers and manufacturers of, and dealers in, firearms
and ammunition, and of collectors of firearms and ammunition curios and
relics, and establishes controls for firearms and ammunition
acquisitions and dispositions.
(c) Title VII, Unlawful Possession or Receipt of Firearms (82 Stat.
236; 18 U.S.C., appendix), of the Omnibus Crime Control and Safe
Streets Act of 1968 (82 Stat. 197), as amended by title III of the Gun
Control Act of 1968 (82 Stat. 1236), prohibits the receipt, possession,
or transportation of firearms by felons (as that term is defined in that
title), veterans who are discharged under dishonorable conditions,
mental incompetents, aliens who are illegally in the country, and former
citizens of the United States who have renounced such citizenship; and
also prohibits the same by any employee of such persons in the course of
his employment.
(d) Executive Order 11432, dated October 22, 1968, transferred from
the Secretary of State to the Secretary of the Treasury control over the
importation of arms, ammunition, and implements of war pursuant to
section 414 of the Mutual Security Act of 1954, as amended (22 U.S.C.
1934). The order authorizes the Secretary of the Treasury to control, in
furtherance of world peace and the security and foreign policy of the
United States, the import of articles enumerated on the U.S. Munitions
Import List.
(e) Title XI, Regulation of Explosives (18 U.S.C. Chapter 40) of the
Organized Crime Control Act of 1970 (84 Stat. 922) provides for the
licensing of manufacturers, importers and limited manufacturers of, and
dealers in, explosives in interstate or foreign commerce, and for
issuance of permits for users who buy or transport explosives in
interstate or foreign commerce.
(38 FR 4969, Feb. 23, 1973)
26 CFR 601.320 Taxes relating to machine guns, destructive devices, and
certain other firearms.
Part 179 of Title 27 CFR contains the regulations relative to the (a)
payment of special (occupational) taxes by manufacturers and importers
of, and dealers in, machine guns, destructive devices, and certain other
types of firearms, (b) payment of the tax on the making or transfer of
such firearms, (c) registration, identification, importation and
exportation of such firearms, (d) keeping of books and records and
rendering of returns, and (e) the forfeiture and disposition of seized
firearms under the provisions of the National Firearms Act.
(34 FR 14603, Sept. 19, 1969, as amended at 45 FR 7256, Feb. 1, 1980)
26 CFR 601.321 Commerce in firearms and ammunition.
Part 178 of Title 27 CFR contains the regulations relative to (a) the
licensing of importers and manufacturers of, and dealers in, firearms
and ammunition, and collectors of firearms and ammunition curios and
relics, (b) the identification of firearms, (c) the acquisition and
disposition of firearms and ammunition, (d) the records required to be
kept by licensees, and (e) the forfeiture and disposition of seized
firearms and ammunition, under the provisions of title 1 of the Gun
Control Act of 1968, and also (f) the restrictions regarding the
receipt, possession, or transportation of firearms by certain persons
under the provisions of Title VII of the Omnibus Crime Control and Safe
Streets Act of 1968, as amended.
(34 FR 14603, Sept. 19, 1969, as amended at 45 FR 7256, Feb. 1, 1980)
26 CFR 601.321a Importation of arms, ammunition, and implements of war.
Part 47 of Title 27 CFR implements Executive Order 11432 and
supplements the import provisions contained in Parts 178 and 179 of
Title 27 CFR. Part 47 establishes the U.S. Munitions Import List and
contains the regulations relative to (a) the registration of importers
in arms, ammunition, and implements of war, (b) import permit
requirements, (c) import certification and verification, (d) import
restrictions applicable to certain countries, and (e) the forfeiture of
seized arms, ammunition, and implements of war under the Mutual Security
Act of 1954.
(35 FR 15920, Oct. 9, 1970, as amended at 45 FR 7256, Feb. 1, 1980)
26 CFR 601.321b Commerce in explosives.
Part 181 of Title 27 CFR contains the regulations relative to (a)
licensing of manufacturers, importers, and limited manufacturers of, and
dealers in, explosives, (b) permits for users who buy or transport
explosives in interstate or foreign commerce, (c) construction of
different types of storage facilities for three classes of explosive
material, (d) the identification of explosives, (e) the acquisition and
disposition of explosives, (f) the records required to be kept by
licensees and permittees, (g) the forfeiture and disposition of seized
explosive material, under the provision of Title XI of the Organized
Crime Control Act of 1970, (h) operations by licensees or permittees and
hearings procedure after denial or revocation of license or permit, and
also (i) restrictions regarding the receipt, possession, or
transportation of explosives by certain persons under the provisions of
Title XI of the Organized Crime Control Act of 1970.
(38 FR 4969, Feb. 23, 1973, as amended at 45 FR 7256, Feb. 1, 1980)
26 CFR 601.322 Rulings.
The procedure for rulings in matters in the firearms and explosives
area is set forth in 601.328.
(38 FR 4969, Feb. 23, 1973)
26 CFR 601.323 Assessments.
Where the evidence disclosed by investigation establishes that
additional or delinquent tax liability has been incurred and not paid,
the regional regulatory administrator in the Bureau of Alcohol, Tobacco
and Firearms, will notify the director of the service center to list the
tax as an assessment. Notification and demand for payment of assessed
taxes will be issued the taxpayer by the director of the service center.
(34 FR 14603, Sept. 19, 1969)
26 CFR 601.324 Claims.
The procedures applicable to the filing of claims under chapter 53 of
the Code are set forth below:
(a) Claims for refund of the making and transfer taxes, and of
occupational taxes, whether paid pursuant to assessment or voluntarily
paid, and claims for redemption of ''National Firearms Act'' stamps, are
prepared and filed in accordance with the procedures set forth in Part
179 of Title 27 CFR.
(b) Claims for abatement of making and transfer taxes, and claims for
abatement of occupational taxes and penalties erroneously assessed, are
prepared and filed in accordance with the procedures set forth in
601.303(b).
(c) Claims may be reopened or amended in accordance with the
provisions of 601.304 (l) and (m).
(35 FR 7116, May 6, 1970, as amended at 45 FR 7256, Feb. 1, 1980)
26 CFR 601.325 Offers in compromise.
The procedure in the case of offers in compromise of liability under
Chapter 53 of the Code is set forth in paragraph (a) of 601.327.
26 CFR 601.325 Seized Property
26 CFR 601.326 Seizure and forfeiture of personal property.
Part 72 of Title 27 CFR contains the regulations relative to the
personal property seized by officers of the Internal Revenue Service or
the Bureau of Alcohol, Tobacco and Firearms as subject to forfeiture as
being used, or intended to be used, to violate certain Federal laws;
the remission or mitigation of such forfeiture; and the administrative
sale or other disposition, pursuant to forfeiture, of such seized
property other than firearms seized under the National Firearms Act and
firearms and ammunition seized under title 1 of the Gun Control Act of
1968. For disposal of firearms under the National Firearms Act, see 26
U.S.C. 5872(b). For disposal of firearms and ammunition under Title 1 of
the Gun Control Act of 1968, see 18 U.S.C. 924(d). For disposal of
explosives under Title XI of Organized Crime Control Act of 1970, see 18
U.S.C. 844(c).
(38 FR 4969, Feb. 23, 1973, as amended at 45 FR 7256, Feb. 1, 1980)
26 CFR 601.326 Offers in Compromise
26 CFR 601.327 Offers in compromise.
(a) Liabilities (other than forfeiture) under Internal Revenue Code.
Persons desiring to submit offers in compromise in order to avoid
prosecution proceedings, and taxpayers who disclaim liability in whole
or in part for taxes or claim inability to pay the taxes in full, may
submit offers in compromise to the director of the service center, or to
the district director of internal revenue or to an ATF officer for
forwarding to the director of the service center. If the offer in
compromise is based on inability to pay, the proponent should include in
the financial statement on Form 433 (see 601.203(b)) appropriate
amounts to reflect his interest, if any, in jointly owned property, the
loan value of life insurance, and future income from trusts and similar
sources. Each regional regulatory administrator in the Bureau of
Alcohol, Tobacco, and Firearms has the authority to accept or reject
offers in compromise of (1) tax liabilities arising from (i) the illegal
production of untaxpaid distilled spirits, wines, or beer, (ii) the
failure to file returns of, or to pay, occupational taxes with respect
to distilled spirits, wines, beer, or firearms, and (iii) the failure to
pay firearms making or transfer taxes; and (2) criminal liabilities of
retail dealers in liquor arising from violations of the internal revenue
laws relating to liquor, including the reuse or refilling of liquor
bottles. The Assistant Director (Regulatory Enforcement), Bureau of
Alcohol, Tobacco, and Firearms, has the authority to accept or reject
offers in compromise of civil liability (of less than $100,000) and
criminal liability arising under Chapters 51, 52, and 53 of the Code in
cases not subject to compromise by regional regulatory administrators in
the Bureau of Alcohol, Tobacco, and Firearms. The Director, Bureau of
Alcohol, Tobacco and Firearms accepts or rejects all other offers in
compromise except those in compromise of liabilities listed in
paragraphs (b) and (c) of this section. In civil cases involving
liability of $500 or over and in criminal cases the functions of the
General Counsel under section 7122(b) of the Code are performed by the
Chief Counsel of the Bureau of Alcohol, Tobacco and Firearms. (For
offers in compromise generally, see 601.203.) Form 656 is used in all
cases arising under this paragraph, regardless of whether the amount of
the offer is tendered in full at the time the offer is filed or the
amount of the offer is to be paid by deferred payment or payments.
Offers received by the director of the service center which come within
the purview of the regional regulatory administrator in the Bureau of
Alcohol, Tobacco and Firearms or the Assistant Director (Regulatory
Enforcement), Bureau of Alcohol, Tobacco and Firearms are forwarded to
such regional regulatory administrator for consideration and appropriate
action. When final action has been taken, the director of the service
center, the regional regulatory administrator (when applicable), and the
proponent are notified of the acceptance or rejection of the offer. If
the offer is rejected, the sum submitted with the offer is returned to
the proponent, and prosecution or collection proceedings are resumed.
If the offer is accepted, the proponent is notified and the case is
closed. Acceptance of an offer in compromise of civil liabilities does
not remit criminal liabilities, nor does acceptance of an offer in
compromise of criminal liabilities remit civil liabilities.
(b) Violations of Federal Alcohol Administration Act. The Federal
Alcohol Administration Act provides penalties for violations of its
provisions. The Assistant Director (Regulatory Enforcement), Bureau of
Alcohol, Tobacco, and Firearms is authorized to compromise such
liabilities. Persons desiring to submit offers in compromise may submit
such offers on Form 656-D to the regional regulatory administrator in
the Bureau of Alcohol, Tobacco, and Firearms or an ATF officer under his
jurisdiction. Such offers are considered by such regional regulatory
administrator and are forwarded to the Assistant Director (Regulatory
Enforcement), Bureau of Alcohol, Tobacco, and Firearms, for final
action. When the offer is acted upon, the proponent and the regional
regulatory administrator in the Bureau of Alcohol, Tobacco, and Firearms
are notified of the acceptance or rejection of the offer. If the offer
is rejected, the sum submitted with the offer in compromise is returned
to the proponent. If the offer is accepted, the proponent is notified
and the case is closed.
(c) Forfeiture liabilities. The Director or his delegate, Bureau of
Alcohol, Tobacco, and Firearms is authorized to compromise liabilities
to administrative forfeiture of personal property seized under the laws
administered and enforced by the Bureau of Alcohol, Tobacco, and
Firearms. Persons desiring to submit offers in compromise of such
liabilities may submit such offers on Form 656-E to the Director or his
delegate, Bureau of Alcohol, Tobacco, and Firearms. When the offer is
acted upon, the proponent is notified of the acceptance or rejection of
the offer. If the offer is rejected, the sum submitted with the offer
in compromise is returned to the proponent. If the offer is accepted,
the proponent is notified and the case is closed. Acceptance of an
offer in compromise of civil liabilities does not remit criminal
liabilities, nor does acceptance of an offer in compromise of criminal
liabilities remit civil liabilities.
(34 FR 6430, Apr. 12, 1969, as amended at 34 FR 14603, Sept. 19,
1969; 35 FR 7116, May 6, 1970; 45 FR 7257, Feb. 1, 1980; 49 FR 37061,
Sept. 21, 1984)
26 CFR 601.327 Rulings
26 CFR 601.328 Rulings.
(a) Requests for rulings. Any person who is in doubt as to any
matter arising in connection with: (1) Operations or transactions in
the alcohol tax area or under the Federal Alcohol Administration Act,
(2) operations or transactions in the tobacco tax area, or (3) the taxes
relating to machine guns, destructive devices, and certain other
firearms imposed by chapter 53 of the Code; the registration by
importers and manufacturers of, and dealers in, such firearms; the
registration of such firearms; the licensing of importers and
manufacturers of, and dealers in, firearms and ammunition, and
collectors of firearms and ammunition curios and relics under Chapter 44
of Title 18 of the United States Code; the licensing of manufacturers,
importers, limited manufacturers of, and dealers in, explosives and
issuance of permits for users of explosives under Chapter 40 of Title 18
of the United States Code; and registration of importers of, and
permits to import, arms, ammunition, and implements of war, under
section 414 of the Mutual Security Act of 1954, may request a ruling
thereon by addressing a letter to the Director, Bureau of Alcohol,
Tobacco, and Firearms, Washington, DC 20226, or to the regional
regulatory administrator, Bureau of Alcohol, Tobacco, and Firearms of
the ATF region in which the inquirer's business is located. Since a
ruling can issue only from the Bureau headquarters, any such request
made to a regional regulatory administrator will be referred by him to
the Director, Bureau of Alcohol, Tobacco, and Firearms for reply unless
the issues involved are clearly covered by currently effective rulings
or come within the plain intent of the statutes or regulations. If a
request for a ruling is signed by a representative, or if the
representative is to appear before the Bureau of Alcohol, Tobacco, and
Firearms, such representative must present a tax information
authorization or a power of attorney, signed by the taxpayer,
authorizing him to receive or inspect confidential information in the
matter (see Subpart E of this part). All rulings will be published in
the Alcohol, Tobacco, and Firearms Bulletin as provided in 601.601.
(b) Routine requests for information. Routine requests for
information should be addressed to the regional regulatory
administrator, Bureau of Alcohol, Tobacco, and Firearms of the region in
which the inquirer is located.
(38 FR 4969, Feb. 23, 1973)
26 CFR 601.328 Subpart D -- Provisions Special to Certain Employment and Excise Taxes
26 CFR 601.401 Employment taxes.
(a) General -- (1) Description of taxes. Federal employment taxes
are imposed by Subtitle C of the Internal Revenue Code. Chapter 21
(Federal Insurance Contributions Act) imposes a tax on employers of one
or more individuals and also a tax on employees, with respect to
''wages'' paid and received. Chapter 22 (Railroad Retirement Tax Act)
imposes (i) an employer tax and employee tax with respect to
''compensation'' paid and received, (ii) an employee representative tax
with respect to ''compensation'' received, and (iii) a supplemental tax
on employers, measured by man-hours for which ''compensation'' is paid.
Chapter 23 (Federal Unemployment Tax Act) imposes a tax on employers of
one or more individuals with respect to ''wages'' paid. Chapter 24
(collection of income tax at source on wages) requires every employer
making payment of ''wages'' to deduct and withhold upon such wages the
tax computed or determined as provided therein. The tax so deducted and
withheld is allowed as a credit against the income tax liability of the
employee receiving such wages.
(2) Applicable regulations. The descriptive terms used in this
section to designate the various classes of taxes are intended only to
indicate their general character. Specific information relative to the
scope of each tax, the forms used, and the functioning of the Service
with respect thereto is contained in the applicable regulations. Copies
of all necessary forms, and instructions as to their preparation and
filing, may be obtained from the district director of internal revenue.
(3) Collection methods. Employment taxes are collected by means of
returns and by withholding by employers. Employee tax must be deducted
and withheld by employers from ''wages'' or ''compensation'' (including
tips reported in writing to employer) paid to employees, and the
employer is liable for the employee tax whether or not it is so
deducted. For special rules relating to tips see 31.3102-3 and
31.3402 (k)-1. Rev. Proc. 81-48, 1981-2 C.B. 623, provides guidelines
for determining wages when the employer pays the employee tax imposed by
Chapter 21 without deducting the amount from the employee's pay.
Employee representatives (as defined in the Railroad Retirement Tax Act)
are required to file returns. Employment tax returns must be filed with
the district director or, if so provided in instructions applicable to a
return, with the service center designated in the instructions. The
return of the Federal unemployment tax is required to be filed annually
on Form 940 with respect to wages paid during the calendar year. All
other returns of Federal employment taxes (with the exception of returns
filed for agricultural employees) are required to be filed for each
calendar quarter except that if pursuant to regulations the district
director so notifies the employer, returns on Form 941 are required to
be filed on a monthly basis. In the case of certain employers required
to report withheld income tax but not required to report employer and
employee taxes imposed by Chapter 21 (for example, state and local
government employers), Form 941E is prescribed for reporting on a
quarterly basis. The employer and employee taxes imposed by Chapter 21
(other than the employer and employee taxes on wages paid for
agricultural labor) and the tax required to be deducted and withheld
upon wages by Chapter 24 are combined in a single return on Form 941.
In the case of wages paid by employers for domestic service performed in
a private home not on a farm operated for profit, the return of both the
employee tax and the employer tax imposed by Chapter 21 is on Form 942.
However, if the employer is required to file a return for the same
quarter on Form 941, the employer may elect to include the taxes with
respect to such domestic service on Form 941. The employer and employee
taxes imposed by Chapter 21 with respect to wages paid for agricultural
labor are required to be reported annually on Form 943. Under the
Railroad Retirement Tax Act, the return required of the employer is on
Form CT-1, and the return required of each employee representative is on
Form CT-2. An employee is not required to file a return of employee
tax, except that the employee must include in his or her income tax
return (as provided in the applicable instructions) any amount of
employee tax (i) due with respect to tips that the employee failed to
report to the employer or (ii) shown on the employee's Form W-2 as
''Uncollected Employee Tax on Tips''.
(4) Receipts for employees. Employers are required to furnish each
employee a receipt or statement, in duplicate, showing the total wages
subject to income tax withholding, the amount of income tax withheld,
the amount of wages subject to tax under the Federal Insurance
Contributions Act, and the amount of employee tax withheld. See section
6051 of the Code.
(5) Use of Federal Reserve banks and authorized financial
institutions in connection with payment of Federal employment taxes.
Most employers are required to deposit employment taxes either on a
monthly basis, a semimonthly basis or quarter-monthly period basis as
follows:
(i) Quarter-monthly period deposits. With respect to wages paid
after January 31, 1971 (March 31, 1971, in the case of wages paid for
agricultural labor), if at the close of any quarter-monthly period (that
ends on the 7th, 15th, 22d, or the last day of any month) the aggregate
amount of undeposited taxes, exclusive of taxes reportable on Form 942,
is $2,000 or more, the employer shall deposit such taxes within 3
banking days after the close of such quarter-monthly period.
(ii) Monthly deposits. With respect to employers not required to
make deposits under subdivision (i) of this subparagraph, if after
January 31, 1971 (March 31, 1971, in the case of income tax withheld
from wages paid for agricultural labor) (a) during any calendar month,
other than the last month of a calendar quarter, the aggregate amount of
the employee tax deducted and the employer tax under Chapter 21 and the
income tax withheld at source on wages under Chapter 24, exclusive of
taxes reportable on Form 942, exceeds $200 or (b) at the end of any
month or period of 2 or more months and prior to December 1 of any
calendar year, the total amount of undeposited taxes imposed by Chapter
21, with respect to wages paid for agricultural labor, exceeds $200, it
is the duty of the employer to deposit such amount within 15 days after
the close of such calendar month.
(iii) Quarterly and year-end deposits. Whether or not an employer is
required to make deposits under subdivisions (i) and (ii) of this
subparagraph, if the amount of such taxes reportable on Form 941 or 943
(reduced by any previous deposits) exceeds $200, the employer shall, on
or before the last day of the first calendar month following the period
for which the return is required to be filed, deposit such amount with a
Federal Reserve bank or authorized financial institution. However, if
the amount of such taxes (reduced by any previous deposits) does not
exceed $200, the employer may either include with his return a direct
remittance for the amount of such taxes or, on or before the last day of
the first calendar month following the period for which the return is
required to be filed, voluntarily deposit such amount with a Federal
Reserve bank or authorized financial institution.
(iv) Additional rules. Deposits under subdivisions (i), (ii) and
(iii) of this subparagraph are made with a Federal Reserve bank or a
financial institution authorized in accordance with Treasury Department
Circular No. 1079, revised, to accept remittances of these taxes for
transmission to a Federal Reserve bank. The remittance of such amount
must be accompanied by a Federal Tax Deposit form. Each employer making
deposits shall report on the return for the period with respect to which
such deposits are made information regarding such deposits in accordance
with the instructions applicable to such return and pay therewith (or
deposit by the due date of such return) the balance, if any, of the
taxes due for such period.
(v) Employers under Chapter 22 of the Code. Depositary procedures
similar to those prescribed in this subparagraph are prescribed for
employers as defined by the Railroad Retirement Tax Act, except that
railroad retirement taxes are not requested to be deposited semimonthly
or quarter-monthly. Such taxes must be deposited by using a Federal Tax
Deposit form.
(vi) Employers under chapter 23 of the Code. Every person who is an
employer as defined by the Federal Unemployment Tax Act shall deposit
the tax imposed under Chapter 23 on or before the last day of the first
calendar month following the quarterly period in which the amount of
such tax exceeds $100.
(6) Separate accounting. If an employer fails to withhold and pay
over income, social security, or railroad retirement tax due on wages of
employees, the employer may be required by the district director to
collect such taxes and deposit them in a separate banking account in
trust for the United States not later than the second banking day after
such taxes are collected.
(b) Provisions special to the Federal Insurance Contributions Act --
(1) Employers' identification numbers. For purposes of the Federal
Insurance Contributions Act each employer who files Form 941 or Form 943
must have an identification number. Any such employer who does not have
an identification number must secure a Form SS-4 from the district
director of internal revenue or from a district office of the Social
Security Administration and, after executing the form in accordance with
the instructions contained thereon, file it with the district director
or the district office of the Social Security Administration. At a
subsequent date the district director will assign the employer a number
which must appear in the appropriate space on each tax return, Form 941
or Form 943, filed thereafter. The requirement to secure an
identification number does not apply to an employer who employs only
employees who are engaged exclusively in the performance of domestic
service in the employer's private home not on a farm operated for
profit.
(2) Employees' account numbers. Each employee (or individual making
a return of net earnings from self-employment) who does not have an
account number must file an application on Form SS-5, a copy of which
may be obtained from any district office of the Social Security
Administration or from a district director of internal revenue. The
form, after execution in accordance with the instructions thereon, must
be filed with the district office of the Social Security Administration,
and at a later date the employee will be furnished an account number.
The employee must furnish such number to each employer for whom the
employee works, in order that such number may be entered on each tax
return filed thereafter by the employer.
(3) Reporting of wages. Forms 941, 942, and 943 each require, as a
part of the return, that the wages of each employee paid during the
period covered by the return be reported thereon. Form 941a is
available to employers who need additional space for the listing of
employees. Employers who meet the requirements of the Social Security
Administration may, with the approval of the Commissioner of Internal
Revenue, submit wage information on reels of magnetic tape in lieu of
Form 941a. It is necessary at times that employers correct wage
information previously reported. A special form, Form 941c, has been
adopted for use in correcting erroneous wage information or omissions of
such wage information on Form 941, 942, or 943. Instructions on Form
941, 941c, 942, and 943 explain the manner of preparing and filing the
forms. Any further instructions should be obtained from the district
director.
(c) Adjustments by employers -- (1) Undercollections and
underpayments -- (i) Employer tax or employee tax. If a return is filed
by an employer under the Federal Insurance Contributions Act or the
Railroad Retirement Tax Act, and the employer reports and pays less than
the correct amount of employer tax or employee tax, the employer is
required to report and pay the additional amount due. The reporting
will be an adjustment without interest only if the employer reports and
pays the additional amount on or before the last day on which the return
is required to be filed for the return period in which the error is
ascertained. The employer may so report the additional amount either on
the return for that period or on a supplemental return for the period
for which the underpayment was made. If the employer fails to report
the additional amount due within the time so fixed for making an
interest-free adjustment, the employer nevertheless is required to
report the additional amount in the same manner, but interest will be
due. No adjustment of an underpayment may be made under this section or
31.6205-1(b)(2) if the employer is sent a notice and demand for payment
of the additional tax.
(ii) Income tax withholding. If an employer files a return reporting
and paying less than the correct amount of income tax required to be
withheld from wages paid during the return period, the employer is
required to report and pay the additional amount due, either (a) on a
return for any return period in the calendar year in which the wages
were paid, or (b) on a supplemental return for the return period in
which the wages were paid. The reporting will be an adjustment without
interest only if the employer reports and pays the additional amount on
or before the last day on which the return is required to be filed for
the return period in which the error was ascertained. If an employer
reports and pays less than the correct amount of income tax required to
be withheld in a calendar year, and the employer does not correct the
underpayment in the same calendar year, the employer should consult the
District Director of Internal Revenue as to the manner of correcting the
error.
(2) Overcollections from employees -- (i) Employee tax. If an
employer collects from an employee more than the correct amount of
employee tax under the Federal Insurance Contributions Act or the
Railroad Retirement Act, and the error is ascertained within the
applicable period of limitation on credit or refund, the employer is
required either to repay the amount to the employee, or to reimburse the
employee by applying the amount of the overcollection against employee
tax which otherwise would be collected from the employee after the error
is ascertained. If the overcollection is repaid to the employee, the
employer is required to obtain and keep the employee's written receipt
showing the date and amount of the repayment. In addition, if the
employer repays or reimburses an employee in any calendar year for an
overcollection which occurred in a prior calendar year, the employer is
required to obtain and keep the employee's written statement (a) that
the employee has not claimed refund or credit of the amount of the
overcollection, or if so, such claim has been rejected, and (b) that the
employee will not claim refund or credit of such amount.
(ii) Income tax withholding. If, in any return period in a calendar
year, an employer withholds more than the correct amount of income tax,
and pays over to the Internal Revenue Service the amount withheld, the
employer may repay or reimburse the employee in the excess amount in any
subsequent return period in the same calendar year. If the amount is so
repaid, the employer is required to obtain and keep the employee's
written receipt showing the date and amount of the repayment.
(3) Employer's claims for credit or refund of overpayments -- (i)
Employee tax. If an employer repays or reimburses an employee for an
overcollection of employee tax, as described in subparagraph (2)(i) of
this paragraph, the employer may claim credit on a return in accordance
with the instructions applicable to the return. In lieu of claiming
credit the employer may claim refund by filing Form 843, but the
employer may not thereafter claim credit for the same overpayment.
(ii) Income tax withholding. If an employer repays or reimburses an
employee for an excess amount withheld as income tax, as described in
subparagraph (2)(ii) of this paragraph, the employer may claim credit on
a return for a return period in the calendar year in which the excess
amount was withheld. The employer is not otherwise permitted to claim
credit or refund for any overpayment of income tax that the employer
deducted or withheld from an employee.
(d) Special refunds of employee social security tax. (1) An employee
who receives wages from more than one employer during a calendar year
may, under certain conditions, receive a ''special refund'' of the
amount of employee social security tax (i.e., employee tax under the
Federal Insurance Contributions Act) deducted and withheld from wages
that exceed the following amounts: calendar years 1968 through 1971,
$7,800; calendar year 1972, $9,000; calendar year 1973, $10,800;
calendar year 1974, $13,200; calendar years after 1974, an amount equal
to the contribution and benefit base (as determined under section 230 of
the Social Security Act) effective with respect to that year. An
employee who is entitled to a special refund of employee tax with
respect to wages received during a calendar year, and who is required to
file an income tax return for such calendar year (or for his last
taxable year beginning in such calendar year), may obtain the benefits
of such special refund only by claiming credit for such special refund
on such income tax return in the same manner as if such special refund
were an amount deducted and withheld as income tax at source on wages.
(2) The amount of the special refund allowed as a credit shall be
considered as an amount deducted and withheld as income tax at source on
wages. If the amount of such special refund when added to amounts
deducted and withheld as income tax under chapter 24 exceeds the income
tax imposed by chapter 1, the amount of the excess constitutes an
overpayment of income tax, and interest on such overpayment is allowed
to the extent provided under section 6611 of the Code upon an
overpayment of income tax resulting from a credit for income tax
withheld at source on wages.
(3) If an employee entitled to a special refund of employee social
security tax is not required to file an income tax return for the year
in which such special refund may be claimed as a credit, the employee
may file a claim for refund of the excess social security tax on Form
843. Claims must be filed with the district director of internal
revenue for the district in which the employee resides.
(4) Employee taxes under the Federal Insurance Contributions Act and
the Railroad Retirement Tax Act include a percentage rate for hospital
insurance. If in 1968 or any calendar year thereafter employee taxes
under both Acts are deducted from an employee's wages and compensation
aggregating more than $7,800, the ''special refund'' provisions may
apply to the portion of the tax that is deducted for hospital insurance.
The employee may take credit on Form 1040 for the amount allowable, in
accordance with the instructions applicable to that form.
(32 FR 15990, Nov. 22, 1967, as amended at 33 FR 6825, May 4, 1968;
33 FR 17239, Nov. 21, 1968; 36 FR 7586, Apr. 22, 1971; 38 FR 4970,
Feb. 23, 1973; 39 FR 8918, Mar. 7, 1974; 41 FR 20883, May 21, 1976;
45 FR 7257, Feb. 1, 1980; 49 FR 19648, 19649, May 9, 1984; 49 FR
25239, June 20, 1984; 49 FR 36500, Sept. 18, 1984)
26 CFR 601.402 Sales taxes collected by return.
(a) General. Sales taxes collected by return include the following:
(1) The retailers excise taxes, imposed by Chapter 31 of the Code,
with respect to:
Diesel fuel;
Special motor fuels;
Noncommercial aviation fuel.
(2) The manufacturers excise taxes, imposed by Chapter 32 of the
Code, with respect to the following items:
(i) Motor vehicles and related items; Certain heavy-duty trucks,
buses, trailers, truck parts and accessories; tires, tubes, and tread
rubber; gasoline and lubricating oil.
(ii) Recreational equipment:
Fishing rods, creels, and reels;
Artificial lures, baits, and flies;
Bows and arrows;
Pistols and revolvers;
Other firearms, shells, and cartridges.
(b) Applicable regulations. The descriptive terms used in this
section to designate the various articles and commodities subject to tax
are intended only to indicate their general classes. Specific
information relative to the scope of each tax, the forms used, and the
functioning of the Service with respect thereto is contained in the
applicable regulations. Copies of all necessary forms, and instructions
as to their preparation and filing, may be obtained from any district
director of internal revenue.
(c) Returns, refunds, and credits -- (1) Returns. The sales taxes
referred to in paragraph (a) of this section are collected by means of
returns. Any person liable for tax is required to file returns with the
district director or, if so provided in instructions applicable to a
return, with the service center designated in the instructions. A
procedure similar to the deposit procedure with respect to the payment
of certain Federal employment taxes, described in 601.401(a)(5), is
prescribed with respect to the sales taxes referred to in paragraph (a)
of this section. For information relating to the use of the Federal Tax
Deposit form, see the instructions on Form 720, Quarterly Federal Excise
Tax Return.
(2) Refunds and credits. After the assessment and collection of a
sales tax which the taxpayer claims is not due, the taxpayer may either
file a claim for refund of such tax on Form 843 or claim a credit for
such amount on a return filed by the taxpayer for a period subsequent to
that in respect of which the alleged erroneous payment has been made.
However, no claim for refund may be filed or credit taken on a return
after the expiration of the applicable period of limitations on the
allowance of refunds and credits. In the case of a credit claimed for
an amount of tax alleged to have been erroneously paid, no particular
forms for the claiming of such a credit are prescribed. The procedure
to be followed in such a case is for the taxpayer to enter on the line
provided for credits on the return form the amount claimed to have been
erroneously paid and to file with the return a supporting statement
which should set out clearly and fully the basis on which the credit is
claimed. Notice as to the disallowance of any credit is forwarded to
the taxpayer and the amount of the credit is then entered on an
assessment list for collection in the usual manner.
(3) Payments to certain ultimate purchasers of gasoline, other
aviation fuel, and lubricating oil. Section 6420 of the Code provides
for certain payments to ultimate purchasers of gasoline used on a farm
for farming purposes. Section 6421 of the Code provides for certain
payments to ultimate purchasers of gasoline used for nonhighway
purposes, used in commercial aircraft, or used by local transit systems.
Section 6424 of the Code provides for certain payments to ultimate
purchasers of lubricating oil used otherwise than in a highway motor
vehicle. Section 6427 of the Code provides for certain payments to
purchasers of special fuels used for nonhighway purposes or by local
transit systems or of aviation fuel used in other than noncommercial
aircraft. Payments allowable under sections 6420, 6421, 6424, and 6427
of the Code may be claimed by an income-taxpayer as a credit under
section 39 of the Code against the tax due on the taxpayer's income tax
return. Governmental agencies and certain exempt organizations may file
claims for allowable payments on Form 843. In the case of gasoline used
for certain nonhighway purposes or used by local transit systems, other
aviation fuel used in commercial aircraft, and lubricating oil used
otherwise than in a highway motor vehicle, the ultimate purchaser may
file a claim for payment in lieu of such income tax credit, with respect
to any of the first three quarters of the purchaser's taxable year for
which such purchaser is entitled to a payment of $1,000 or more.
Applicable regulations and instructions accompanying the prescribed
forms provide detailed procedures.
(4) Aircraft use tax refunds. Section 6426 of the Code provides for
refund of aircraft use tax if plane transports for hire in foreign air
commerce.
(5) Fuels not used for taxable purposes. Section 6427 provides for
certain payments to ultimate purchasers of diesel fuel, special motor
fuels, and aviation fuels not used for taxable purposes.
(d) Registration requirements under Chapter 31 of the Code. (1)(i)
Under temporary regulations effective August 1, 1970, aviation fuel
delivered into the supply tank of an aircraft may be sold tax free under
Chapter 31 of the Code by any person provided the seller and certain
purchasers are registered. The requirements for registration apply to
tax-free sales of fuel delivered into the fuel supply tanks of aircraft
used in other than noncommercial aviation (including foreign trade), on
a farm for farming purposes, or by nonprofit educational organizations.
(ii) Any person desiring to be registered in order to sell or
purchase aviation fuel free of the tax shall file Form 637A with the
district director of internal revenue for the district in which the
person's principal place of business is located. Such person shall be
considered to be registered for purposes of making such tax-free sales
or purchases upon receipt of a validated Form 637A from his district
director.
(2) A State government purchasing fuel delivered into a fuel supply
tank of its aircraft for its exclusive use may, but is not required to,
register.
(3) The requirements for registration do not apply to tax-free sales
of aviation fuel to (i) any person who purchases fuel from any customs
bonded warehouse or from continuous customs custody elsewhere than in a
bounded warehouse or (ii) any person who purchases fuel for use in an
aircraft owned by the United States or any foreign country and
constituting a part of the armed forces of such countries.
(e) Registration and bonding requirements. (1) Under temporary
regulations effective January 1, 1959, an article may, in general, be
sold tax free under chapter 32 of the Code by the manufacturer for
certain uses, provided the seller, first purchaser, and second
purchaser, as the case may be, have been registered. In the case of
State governments, registration is optional. Also, the requirements for
registration do not apply to sales or purchases by the United States, or
to a purchaser located in a foreign country or a possession of the
United States where an article is sold for export. Any person who has
been issued a certificate of registry prior to January 1, 1959, which
has not been revoked, is registered for purposes of the temporary
regulations. Any other person entitled to sell or purchase articles tax
free under such regulations who has not previously registered, may
register by completing Form 637 setting forth the prescribed information
and forwarding it to the district director. Such person shall be
considered to be registered for purposes of making such tax-free sales
or purchases upon receipt of a validated Form 637 from the district
director.
(2) If not previously registered, producers and importers of gasoline
and manufacturers of lubricating oil (including wholesale distributors
of gasoline who qualify as producers under applicable regulations) must,
before incurring any liability for tax under section 4081 or 4091 of the
Code, make application for registration on Form 637. Detailed
instructions as to the filing of applications for registration by
producers and importers of gasoline and manufacturers of lubricating oil
are prescribed in applicable regulations.
(3) Every importer of trucks, buses, etc., taxable under Chapter 32
of the Code must make application to the district director for the
district in which the importer will file returns of the tax for a
determination whether the importer is required to give bond securing the
payment of the tax on sales of such commodities. Detailed instructions
as to the information required to be included in the application and the
procedure to be followed by the importer are set forth in the applicable
regulations.
(32 FR 15990, Nov. 22, 1967, as amended at 33 FR 17241, Nov. 21,
1968; 35 FR 15921, Oct. 9, 1970; 38 FR 4970, Feb. 23, 1973; 41 FR
20883, May 21, 1976; 42 FR 58935, Nov. 14, 1977; 45 FR 7257, Feb. 1,
1980; 49 FR 19648, May 9, 1984)
26 CFR 601.403 Miscellaneous excise taxes collected by return.
(a) General. Miscellaneous excise taxes collected by return include
the following:
(1) Communications. Subchapter B of Chapter 33 of the Code imposes a
tax on amounts paid for local telephone service, toll telephone service,
and teletypewriter exchange service.
(2) Transportation of persons and property by air. Subchapter C of
Chapter 33 of the Code imposes taxes upon amounts paid for:
(i) Transportation of persons by air, including seating or sleeping
accommodations furnished in connection with such transportation.
(ii) Use of international travel facilities.
(iii) Transportation of property by air.
(3) Foreign insurance policies. Under Chapter 34 of the Code a tax
is imposed on premiums paid for foreign insurance policies.
(4) Wagers. Subchapter A of Chapter 35 of the Code imposes a tax on
wagers as defined therein.
(5) Highway motor vehicle use. Subchapter D of Chapter 36 of the
Code imposes a tax for each taxable year (commencing after June 30,
1956, and ending before October 1, 1977) upon the use, at any time
during the taxable year, on the public highways in the United States of
any highway motor vehicle which (together with certain semitrailers and
trailers) has a taxable gross weight in excess of 26,000 pounds.
(6) Civil aircraft use. Subchapter E of Chapter 36 of the Code
imposes a minimum annual tax for each taxable year (commencing after
June 30, 1970, and ending before July 1, 1980) upon the use, at any time
during the taxable year, in navigable airspace of the United States of
any taxable civil aircraft. An additional tax based upon weight is
imposed on turbine and nonturbine engine powered aircraft. With respect
to a turbine powered aircraft, this tax applies to each pound of its
maximum certificated takeoff weight. With respect to a nonturbine
powered aircraft for taxable period beginning before July 1, 1971, the
additional tax applies to each pound of the aircraft's maximum
certificated takeoff weight if the aircraft has a maximum certificate
takeoff weight of more than 2,500 pounds. With respect to a nonturbine
powered aircraft for taxable periods beginning on or after July 1, 1971,
the additional tax applies only to each pound of the aircraft's maximum
certificated takeoff weight in excess of 2,500 pounds.
(7) Sugar. Chapter 37 of the Code also imposes a tax upon
manufactured sugar manufactured in the United States.
(8) Circulation other than of national banks. Subchapter E of
Chapter 39 of the Code imposes a tax with respect to (i) the average
circulation outstanding of any bank, association, corporation, company
or person, and (ii) the circulation paid out by every person, firm,
association other than national bank associations, and every
corporation, State bank, or State banking association.
(9) Hydraulic mining. The act entitled ''An Act to create the
California Debris Commission and regulate hydraulic mining in the State
of California,'' approved March 1, 1893, as amended (33 U.S.C.
661-687), imposes a tax with respect to certain hydraulic gold mining in
the State of California.
(10) Investment Income. Under Chapter 42 of the Code a tax of 4
percent is imposed each taxable year on the net investment income of a
domestic private foundation which is exempt from tax under section
501(a).
(11) Domestic crude oil. Chapter 45 of the Code imposes an excise
tax on the windfall profit from domestically produced crude oil, except
exempt oil.
(b) Applicable regulations. The descriptive terms used in this
section to designate the various classes of taxes are intended only to
indicate their general character. Specific information relative to the
scope of each tax, the forms used, and the functioning of the Service
with respect thereto is contained in the applicable regulations. Copies
of all necessary forms, and instructions as to their preparation and
filing, may be obtained from the district director of internal revenue.
(c) Collection of tax -- (1) Imposed taxes. The tax on the
manufacture of sugar and the tax on the issuance of foreign insurance
policies are collected in the same manner as manufacturers' sales taxes.
See 601.402. Returns of the tax on wagers are required to be filed
monthly; returns of interest equalization tax and of tax on foreign
insurance premiums are required to be filed quarterly; returns of the
tax on circulation other than of national banks are required to be filed
on June 1 and December 1 each year, and returns of the taxes on
hydraulic mining, investment income, and on the use of highway motor
vehicles and civil aircraft are required to be filed annually. Each
quarter in which there is a windfall profit tax liability for the
production of domestic crude oil, a return must be filed by purchasers
of crude oil who are required to deduct and withhold the tax, operators
and qualified disbursers who choose to deduct and withhold the tax, and
producers of crude oil on which no withholding is required. Each
producer of crude oil who did not have enough tax withheld during the
calendar year must file an annual return by May 31 following the
calendar year during which the oil was removed.
(2) Collected taxes. The other miscellaneous excise taxes referred
to in this section are imposed on the person making the payment for the
telephone, air transportation, or other service involved. These taxes
are required to be collected by the telephone company, airline, or other
person receiving the payment. All taxes collected in this manner are
held by the collecting agent in trust for the United States until
deposited in accordance with the depositary procedure or paid over to
the Service. The collecting the tax is payable, without notice from the
district director, at the time fixed for filing the returns. If the
person from whom the tax is required to be collected refuses to pay it
or, if for any reason it is impossible for the collecting agency to
collect the tax from such person, the collecting agency is required to
report to the district director of internal revenue for the district in
which its returns are required to be filed the name and address of such
person, the nature of the service or facility rendered, the amount paid
therefor, and the date on which paid. Upon receipt of this information
the district director will proceed against the person to whom the
facilities were provided or the services rendered to assert the amount
of tax due, affording such person the same, protest and appellate rights
as are available to other excise taxpayers. In addition, when a field
or office audit of a collecting agency's records, or of a taxpayer's
records, discloses that the collecting agency failed during prior
reporting periods to collect taxes due, the district director may assert
such taxes directly against the person to whom the facilities were
provided or the services rendered, whether or not the collecting agency
had attempted collection or the person liable for the tax had refused
payment thereof.
(3) Depository procedures. Depository procedures similar to those
prescribed in 601.401(a)(5), except for quarter-monthly deposits, are
prescribed for miscellaneous excise taxes (except the taxes on the use
of highway motor vehicles, the use of civil aircraft, wagers, hydraulic
mining, domestically produced crude oil, and circulation other than of
national banks) referred to in paragraph (a) of this section. The
procedures for depositing windfall profit tax are contained in
51.4995-3 and Temporary Excise Tax Regulations under the Crude Oil
Windfall Profit Tax Act of 1980, 150.4995-3. For information relating
to the use of the Federal Tax Deposit form, see the instructions on Form
720, Quarterly Federal Excise Tax Return.
(4) Separate accounting. Collecting agents who fail to collect and
pay over the excise taxes on facilities or services may be required by
the district director to collect such taxes and deposit them in a
separate banking account in trust for the United States not later than
the second banking day after such taxes are collected.
(d) Refunds and credits. The procedure in 601.402(c)(2) regarding
refunds and credits in respect of sales taxes collected by return is, in
general, applicable with respect to the miscellaneous excise taxes
collected by return, except that in the case of the collected taxes
referred to in paragraph (c)(2) of this section, the person upon whom
the tax is imposed may file a claim on Form 843 for refund of erroneous
or illegal payment of tax, but cannot take a credit since a return is
not required to be filed with respect to such taxes.
(e) Licensing and registration -- (1) Hydraulic mining. Every person
who desires to engage in hydraulic mining operations in the State of
California within the scope of the Act (see paragraph (a)(9) of this
section) must procure a license to operate the mine from the California
Debris Commission before beginning operations, in accordance with the
rules and regulations promulgated by that Commission.
(2) Wagering. For the occupational tax upon any person liable for
the tax on wagers or engaged in receiving wagers for or on behalf of any
person so liable, see 601.404(d)(1).
(32 FR 15990, Nov. 22, 1967, as amended at 33 FR 17241, Nov. 21,
1968; 35 FR 15921, Oct. 9, 1970; 36 FR 7586, Apr. 22, 1971; 38 FR
4970, Feb. 23, 1973; 41 FR 20883, May 21, 1976; 43 FR 44510, Sept.
28, 1978; 45 FR 7257, Feb. 1, 1980; 49 FR 19648, May 9, 1984; 49 FR
36500, Sept. 18, 1984)
26 CFR 601.404 Miscellaneous excise taxes collected by sale of revenue
stamps.
(a) General. Excise taxes collected by sale of revenue stamps apply
to wagering and to gaming devices. A brief description of these taxes
is set forth in paragraph (b) of this section.
(b) Occupational stamp taxes -- (1) Wagers. Subchapter A of Chapter
35 of the Code imposes a tax on wagers. Subchapter B of Chapter 35 of
the Code imposes an occupational tax upon each person who is liable for
the tax on wagers or who is engaged in receiving wagers for or on behalf
of any person so liable.
(2) Coin-operated gaming devices. Subchapter B of Chapter 36 of the
Code imposes an occupational tax with respect to coin-operated gaming
devices, or similar devices operated without a coin.
(c) Applicable regulations. Specific information relative to the
scope of each tax, the forms used, and the functioning of the Service
with respect thereto is contained in the applicable regulations. Copies
of all necessary forms, and instructions as to their preparation and
filing, may be obtained from the district director of internal revenue.
(d) (1) Occupational taxes are payable annually for the privilege of
doing business beginning with July 1 of each year, when the taxpayer is
in business on that date, or from the beginning of the month in which
the business is commenced on a pro rata basis.
(2) Occupational tax stamps may be purchased only from district
directors and duly authorized internal revenue agents. Such purchases
may be made only upon the filing of the prescribed requisition,
application, or other form and from an official authorized by law to
sell such stamps.
(3) Payments for such stamps may be made by means of cash, post
office money order, or certified check, or by personal check to the
extent provided by regulations.
(4) Detailed information as to the person liable for tax, the forms
of stamps, the prescribed application or requisitions, and all other
forms required in connection with excise taxes payable by occupational
tax stamps is contained in the applicable regulations. Copies of all
necessary forms, and instructions as to their preparation and filing,
may be obtained from the district director of internal revenue.
(e) Liability for delinquent tax. When liability for delinquent tax
is disclosed by the taxpayer or is discovered as a result of an
examination of the taxpayer's books and records, the delinquent tax may
be collected by assessment.
(f) Provisions applicable to occupational stamp taxes. Every person
liable to pay any occupational tax imposed under Subtitle D of the Code
is required to register with the District Director of Internal Revenue
his name or style, place of residence, trade or business, and the place
where such trade or business is carried on. In the case of a
partnership the names of the partners and their place of residence must
be so registered. See section 7011 of the Code. The following forms
are prescribed for registration: Form 11-B (relating to the
occupational tax for coin-operated gaming devices), Form 11-C (relating
to occupational tax with respect to wagering).
(32 FR 15990, Nov. 22, 1967, amended at 33 FR 6825, May 4, 1968; 38
FR 4971, Feb. 23, 1973; 45 FR 7257, Feb. 1, 1980)
26 CFR 601.405 Windfall profit tax.
(a) General -- (1) Applicability. The administrative procedures set
forth in this section shall apply only with respect to oil items arising
under the crude oil windfall profit tax imposed by section 4986 and only
when the Internal Revenue Service determines that these procedures are
necessary to administer the windfall profit tax effectively. With
respect to a particular property, the Service may offer separate Appeals
conferences to some of the producers and offer a consolidated Appeals
conference to the remaining producers. Among the reasons for which a
separate conference may be considered would be the need to protect
proprietary information. A separate conference may be granted to a
producer with respect to all issues or selected issues only, with the
remaining issues to be resolved in the consolidated proceeding. In the
case of a producer to whom the Service offers a separate Appeals
conference, the provisions of this section shall be applicable only to
the extent appropriate.
(2) Definitions. For purposes of this section --
(i) Oil item. The term ''oil item'' means any item necessarily taken
into account in making the following determinations with respect to the
crude oil removed from a property or lease during a taxable period:
(A) The tier or tiers of the crude oil;
(B) The quantity of crude oil in each tier;
(C) The adjusted base price and removal price;
(D) The severance tax adjustment;
(E) The Trans-Alaska Pipeline System tariff;
(F) For purposes of section 4994(c) --
(1) Whether a property is a qualified property,
(2) Whether a project is a front-end tertiary project, and
(3) Whether expenses with respect to the project are allowed
expenses;
(G) The determination of whether the oil qualifies as exempt Alaskan
oil;
(H) The determination of when removal from the premises occurs and
what constitutes the property; and
(I) The percentage interest of each producer in the oil prior to its
removal from
(ii) Producer item. The term ''producer item'' means an item taken
into account in determining the producer's liability for the crude oil
windfall profit tax other than an oil item.
(3) Description of tax. The crude oil windfall profit tax is a
temporary excise tax imposed on domestically produced taxable crude oil
removed from the premises during a taxable period.
(4) Applicable regulations. Information concerning the scope of the
tax, the forms used, the requirements for withholding and depositing the
tax, and the functioning of the Service with respect thereto is
contained in the applicable regulations. Copies of all necessary forms,
and instructions as to their preparation and filing, may be obtained
from any forms distribution center of the Internal Revenue Service.
(b) Examination-procedures -- (1) General. Examination of a
producer's windfall profit tax liability (or claim for credit or refund
of overpayments of windfall profit tax based on an oil item) will
generally begin with the examination of the books and records of the
operator of the property or the lease in which the producer has an
interest. Thus, the examination of a producer's liability or claim for
credit or refund based on an oil item will generally be kept open until
the examination and all other administrative proceedings relating to the
oil items arising in connection with the property or lease are
completed.
(2) Examination of the property or lease -- (i) Office conducting
examination. The Examination Division of the district office in the
internal revenue district in which the operator of the property or lease
maintains its books and records will generally conduct the examination.
(ii) Schedule of producers. The operator shall furnish the examining
agent with a schedule, as reasonably complete as possible, of producers
owning interests in the property or lease showing their names, taxpayer
identification numbers, mailing addresses, and ownership percentages.
The operator satisfies the requirement of providing a schedule of
producers as reasonably complete as possible by identifying all
producers that can be identified from the operator's books and records
or from other sources through reasonable effort on the operator's part.
If the operator later discovers at any time that the information
furnished to the examiner is incomplete or incorrect, the operator shall
furnish such revised or additional information as may be necessary.
(iii) Examination report. At the conclusion of the examination of
the books and records of the operator, the examiner will prepare a
complete examination report fully explaining all proposed adjustments,
if any.
(3) Sixty-day letter -- (i) Distribution of 60-day letter. A copy of
the relevant portions of the examination report under cover of a special
transmittal letter (60-day letter) will be sent to each person
identified as having an interest in the property or lease and with
respect to whom adjustments are to be proposed. Any person (as defined
in section 7701(a)(1)) who receives a 60-day letter with respect to oil
of which another person is the producer and who is not authorized or
empowered to act on behalf of or represent that other person shall,
within 10 days of the receipt of the 60-day letter, furnish to that
other person a copy of the 60-day letter, including the proposed
adjustments and such other information (for example, ownership
percentage) as that other person may need in order to understand the
application of the 60-day letter. Any person forwarding a 60-day letter
shall notify the Internal Revenue Service of the name, taxpayer
identification number, mailing address, type of interest owned, and
ownership percentage of the person to whom the letter is forwarded.
This information shall be furnished to the Internal Revenue Service at
the return address shown on the 60-day letter.
(ii) Content of 60-day letter. The 60-day letter shall --
(A) Set out the proposed adjustments for the producer and the reasons
for the adjustments.
(B) Invite the producer to submit written comments or additional
information which may not have been considered by the examiner.
(C) State that administrative review of the proposed adjustments will
be granted only to the extent provided in the letter.
(D) Identify the general location where the consolidated Appeals
conference will be held, if any producer requests one, and explain that
the producer will be given later notice of the specific location and
time of the conference if the producer notifies the Service of the
producer's intention to attend the conference.
(E) Explain that the producer will not be permitted to participate in
the consolidated Appeals conference unless the producer, within 60-days
after the mailing of the 60-day letter, submits a written statement that
the producer intends to attend the consolidated Appeals conference. In
addition, a producer intending to attend the consolidated Appeals
conference must, within 60 days after the mailing of the 60-day letter,
file a written protest setting forth the facts, law, and arguments upon
which the producer relies in protesting the proposed adjustment for a
taxable period if the proposed adjustment for the producer for that
period exceeds $2,500.00. No written protest is required if the proposed
adjustment for a taxable period is $2,500.00 or less.
(F) State that the producer will receive a later notice of the final
administrative determination with respect to oil items.
(c) Appeals procedures. If a timely protest, a request for
conference or written comments are received, they will be forwarded
along with the examiner's findings and the schedule of property or lease
owners to the appropriate Appeals office. No action will be taken with
respect to producers who do not respond to the 60-day letter until the
Appeals office completes its consideration of the case. Only one
consolidated Appeals conference will be held to determine all oil item
adjustments arising in connection with the property or lease unless the
Internal Revenue Service determines that more than one consolidated
Appeals conference is necessary. This conference will be scheduled by
the appropriate Appeals office as soon as possible after the end of the
60-day period. Except in extraordinary circumstances, such as fraud
discovered after the Appeals office has made its determination, the
determination of the Appeals office will be the final administrative
determination with respect to all oil items arising from the property or
lease during the taxable year regardless of whether all oil items were
contested at the conference.
(d) Austin Service Center procedures. Upon receipt of the findings
of the examiner (in cases where no Appeals conference was requested or
written comments submitted) or the determination of the Appeals office,
the Austin Service Center will compute the potential additional tax
liability with respect to that property or lease for each producer and
inform the producer of the potential additional tax and of any offer of
settlement that Appeals has found satisfactory. The Austin Service
Center also will explain that no further administrative review will be
granted with respect to any oil item arising in connection with the
property or lease under examination. The producer will be asked to --
(1) Sign a waiver of restrictions on the assessment and collection of
any deficiency with respect to the property or lease in question and pay
any additional tax due at that time, or
(2) Inform the Austin Service Center of any producer items that the
producer wishes to place in issue.
Examination of producer items will be conducted in accordance with
procedures provided in 601.105. The producer may seek administrative
review of the examiner's findings with respect to a producer item in
accordance with procedures provided in 601.106.
(e) Cross reference. For procedures regarding technical advice
during examination and Appeals, see 601.105(b)(5) and 601.106(f)(9).
((5 U.S.C. 301 and 552) 80 Stat. 379 and 383; sec. 7805 of the
Internal Revenue Code of 1954, 68A Stat. 917 (26 U.S.C. 7805))
(48 FR 24670, June 2, 1983)
26 CFR 601.405 Subpart E -- Conference and Practice Requirements
Authority: 68A Stat. 917, 26 U.S.C. 7805; 5 U.S.C. 301.
Source: 56 FR 24003, May 28, 1991, unless otherwise noted.
26 CFR 601.501 Scope of rules; definitions.
(a) Scope of rules. The rules prescribed in this subpart concern,
among other things, the representation of taxpayers before the Internal
Revenue Service under the authority of a power of attorney. These rules
apply to all offices of the Internal Revenue Service in all matters
under the jurisdiction of the Internal Revenue Service and apply to
practice before the Internal Revenue Service (as defined in 31 CFR
10.2(a) and 10.7(a)(7). For special provisions relating to alcohol,
tobacco, and firearms activities, see 601.521 through 601.527. These
rules detail the means by which a recognized representative is
authorized to act on behalf of a taxpayer. Such authority must be
evidenced by a power of attorney and declaration of representative filed
with the appropriate office of the Internal Revenue Service. In general,
a power of attorney must contain certain information concerning the
taxpayer, the recognized representative, and the specific tax matter(s)
for which the recognized representative is authorized to act. (See
601.503(a).) A ''declaration of representative'' is a written statement
made by a recognized representative that he/she is currently eligible to
practice before the Internal Revenue Service and is authorized to
represent the particular party on whose behalf he/she acts. (See
601.502(b).)
(b) Definitions -- (1). Attorney-in-fact. An agent authorized by a
principal under a power of attorney to perform certain specified act(s)
or kinds of act(s) on behalf of the principal.
(2) Centralized Authorization File (CAF) system. An automated file
containing information regarding the authority of a person appointed
under a power of attorney or designated under a tax information
authorization.
(3) Circular No. 230. Treasury Department Circular No. 230
codified, at 31 CFR part 10, which sets forth the regulations governing
practice before the Internal Revenue Service.
(4) Declaration of representative. (See 601.502(b).)
(5) Delegation of authority. An act performed by a recognized
representative whereby authority given under a power of attorney is
delegated to another recognized representative. After a delegation is
made, both the original recognized representative and the recognized
representative to whom a delegation is made will be recognized to
represent the taxpayer. (See 601.505(b)(2).)
(6) Form 2848, ''Power of Attorney and Declaration of Representative.
'' The Internal Revenue Service power of attorney form which may be used
by a taxpayer who wishes to appoint an individual to represent him/her
before the Internal Revenue Service. (See 601.503(b)(1).)
(7) Matter. The application of each tax imposed by the Internal
Revenue Code and the regulations thereunder for each taxable period
constitutes a (separate) matter.
(8) Office of the Internal Revenue Service. The Office of each
district director, the office of each service center, the office of each
compliance center, the office of each regional commissioner, and the
National Office constitute separate offices of the Internal Revenue
Service.
(9) Power of attorney. A document signed by the taxpayer, as
principal, by which an individual is appointed as attorney-in-fact to
perform certain specified act(s) or kinds of act(s) on behalf of the
principal. Specific types of powers of attorney include the following
--
(i) General power of attorney. The attorney-in-fact is authorized to
perform any or all acts the taxpayer can perform.
(ii) Durable power of attorney. A power of attorney which specifies
that the appointment of the attorney-in-fact will not end due to either
the passage of time (i.e., the authority conveyed will continue until
the death of the taxpayer) or the incompetency of the principal (e.g.,
the principal becomes unable or is adjudged incompetent to perform
his/her business affairs).
(iii) Limited power of attorney. A power of attorney which is
limited in any facet (i.e., a power of attorney authorizing the
attorney-in-fact to perform only certain specified acts as contrasted to
a general power of attorney authorizing the representative to perform
any and all acts the taxpayer can perform).
(10) Practice before the Internal Revenue Service. Practice before
the Internal Revenue Service encompasses all matters connected with
presentation to the Internal Revenue Service or any of its personnel
relating to a taxpayer's rights, privileges, or liabilities under laws
or regulations administered by the Internal Revenue Service. Such
presentations include the preparation and filing of necessary documents,
correspondence with and communications to the Internal Revenue Service,
and the representation of a taxpayer at conferences, hearings, and
meetings. (See 31 CFR 10.2(a) and 10.7(a)(7).)
(11) Principal. A person (i.e., taxpayer) who appoints an
attorney-in-fact under a power of attorney.
(12) Recognized representative. An individual who is recognized to
practice before the Internal Revenue Service under the provisions of
601.502.
(13) Representation. Acts performed on behalf of a taxpayer by a
representative in practice before the Internal Revenue Service. (See
601.501(b)(10).) Representation does not include the furnishing of
information at the request of the Internal Revenue Service or any of its
officers or employees. (See 31 CFR 10.7(c).)
(14) Substitution of representative. An act performed by an
attorney-in-fact whereby authority given under a power of attorney is
transferred to another recognized representative. After a substitution
is made, only the newly recognized representative will be considered the
taxpayer's representative. (See 601.505(b)(2).)
(15) Tax information authorization. A document signed by the
taxpayer authorizing any individual or entity (e.g., corporation,
partnership, trust or organization) designated by the taxpayer to
receive and/or inspect confidential tax information in a specified
matter. (See section 6103 of the Internal Revenue Code and the
regulations thereunder.)
(c) Conferences -- (1) Scheduling. The Internal Revenue Service
encourages the discussion of any Federal tax matter affecting a
taxpayer. Conferences may be offered only to taxpayers and/or their
recognized representative(s) acting under a valid power of attorney. As
a general rule, such conferences will not be held without previous
arrangement. However, if a compelling reason is shown by the taxpayer
that an immediate conference should be held, the Internal Revenue
Service official(s) responsible for the matter has the discretion to
make an exception to the general rule.
(2) Submission of information. Every written protest, brief, or
other statement the taxpayer or recognized representative wishes to be
considered at any conference should be submitted to or filed with the
appropriate Internal Revenue Service official(s) at least five business
days before the date of the conference. If the taxpayer or the
representative is unable to meet this requirement, arrangement should be
made with the appropriate Internal Revenue Service official for a
postponement of the conference to a date mutually agreeable to the
parties. The taxpayer or the representative remains free to submit
additional or supporting facts or evidence within a reasonable time
after the conference.
26 CFR 601.502 Recognized representative.
A recognized representative is an individual who is
(i) Appointed as an attorney-in-fact under a power of attorney, and a
(ii) Member of one of the categories described in 601.502(a) and who
files a declaration of representative, as described in 601.502(b).
(a) Categories -- (1) Attorney. Any individual who is a member in
good standing of the bar of the highest court of any state, possession,
territory, commonwealth, or the District of Columbia;
(2) Certified public accountant. Any individual who is duly
qualified to practice as a certified public accountant in any state,
possession, territory, commonwealth, or the District of Columbia;
(3) Enrolled agent. Any individual who is enrolled to practice
before the Internal Revenue Service and is in active status pursuant to
the requirements of Circular No. 230;
(4) Enrolled actuary. Any individual who is enrolled as an actuary
by and is in active status with the Joint Board for the Enrollment of
Actuaries pursuant to 29 U.S.C. 1242.
(5) Other individuals. -- (i) Temporary recognition. Any individual
who is granted temporary recognition as an enrolled agent by the
Director of Practice (31 CFR 10.5(c)).
(ii) Practice based on a relationship or special status with a
taxpayer. Any individual authorized to represent a taxpayer with
whom/which a special relationship exists (31 CFR 10.7(a) (1)-(6)). (For
example, an individual may represent another individual who is his/her
regular full-time employer or a member of his/her immediate family; an
individual who is a bona fide officer or regular full-time employee of a
corporation or certain other organizations may represent that entity.)
(iii) Unenrolled return preparer. Any individual who signs a return
as having prepared it for a taxpayer, or who prepared a return with
respect to which the instructions or regulations do not require that the
return be signed by the preparer. The acts which an unenrolled return
preparer may perform are limited to representation of a taxpayer before
revenue agents and examining officers of the Examination Division in the
offices of District Director with respect to the tax liability of the
taxpayer for the taxable year or period covered by a return prepared by
the unenrolled return prepared (31 CFR 10.7(a)(7)).
(iv) Special appearance. Any individual who, upon written
application, is authorized by the Director of Practice to represent a
taxpayer in a particular matter (31 CFR 10.7(b)).
(b) Declaration of representative. A recognized representative must
attach to the power of attorney a written declaration (e.g., part II of
form 2848) stating the following --
(1) I am not currently under suspension or disbarment from practice
before the Internal Revenue Service or other practice of my profession
by any other authority;
(2) I am aware of the regulations contained in Treasury Department
Circular No. 230 (31 CFR part 10), concerning the practice of
attorneys, certified public accountants, enrolled agents, enrolled
actuaries, and others);
(3) I am authorized to represent the taxpayer(s) identified in the
power of attorney; and
(4) I am an individual described in 601.502(a).
If an individual is unable to make such declaration, he/she may not
engage in representation of a taxpayer before the Internal Revenue
Service or perform the acts described in 601.504(a) (2) through (6).
26 CFR 601.503 Requirements of power of attorney, signatures,
fiduciaries and Commissioner's authority to substitute other
requirements.
(a) Requirements. A power of attorney must contain the following
information --
(1) Name and mailing address of the taxpayer;
(2) Identification number of the taxpayer (i.e., social security
number and/or employer identification number);
(3) Employee plan number (if applicable);
(4) Name and mailing address of the recognized representative(s);
(5) Description of the matter(s) for which representation is
authorized which, if applicable, must include --
(i) The type of tax involved;
(ii) The Federal tax form number;
(iii) The specific year(s)/period(s) involved; and
(iv) In estate matters, decedent's date of death; and
(6) A clear expression of the taxpayer's intention concerning the
scope of authority granted to the recognized representative(s).
(b) Acceptable power of attorney documents -- (1) Form 2848. A
properly completed form 2848 satisfies the requirements for both a power
of attorney (as described in 601.503(a)) and a declaration of
representative (as described in 601.502(b)).
(2) Other documents. The Internal Revenue Service will accept a
power of attorney other than form 2848 provided such document satisfies
the requirements of 601.503(a). However, for purposes of processing
such documents onto the Centralized Authorization File (see
601.506(d)), a completed form 2848 must be attached. (In such
situations, form 2848 is not the operative power of attorney and need
not be signed by the taxpayer. However, the Declaration of
Representative must be signed by the representative.)
(3) Special provision. The Internal Revenue Service will not accept
a power of attorney which fails to include the information required by
601.503(a)(1) through (5). If a power of attorney fails to include some
or all of the information required by such section, the attorney-in-fact
can cure this defect by executing a form 2848 (on behalf of the
taxpayer) which includes the missing information. Attaching a form 2848
to a copy of the original power of attorney will validate the original
power of attorney (and will be treated in all circumstances as one
signed and filed by the taxpayer) provided the following conditions are
satisfied --
(i) The original power of attorney contemplates authorization to
handle, among other things, Federal tax matters, (e.g., the power of
attorney includes language to the effect that the attorney-in-fact has
the authority to perform any and all acts).
(ii) The attorney-in-fact attaches a statement (signed under penalty
of perjury) to the form 2848 which states that the original power of
attorney is valid under the laws of the governing jurisdiction.
(4) Other categories of powers of attorney. Categories of powers of
attorney not addressed in these rules (e.g., durable powers of attorney
and limited powers of attorney) will be accepted by the Internal Revenue
Service provided such documents satisfy the requirements of 601.503(b)
(2) or (3).
(c) Signatures. Internal Revenue Service officials may require a
taxpayer (or such individual(s) required or authorized to sign on behalf
of a taxpayer) to submit appropriate identification or evidence of
authority. Except when form 2848 (or its equivalent) is executed by an
attorney-in-fact under the provisions of 601.503(b)(3), the individual
who must execute a form 2848 depends on the type of taxpayer involved --
(1) Individual taxpayer. In matter(s) involving an individual
taxpayer, a power of attorney must be signed by such individual.
(2) Husband and wife. In matters involving a joint return the
following rules apply --
(i) Joint representation. In the case of any matter concerning a
joint return in which both husband and wife are to be represented by the
same representative(s), the power of attorney must be executed by both
husband and wife.
(ii) Individual representation. In the case of any matter concerning
a joint return in which both husband and wife are not to be represented
by the same recognized representative(s), the power of attorney must be
executed by the spouse who is to be represented. However, the
recognized representative of such spouse cannot perform any act with
respect to a tax matter that the spouse being represented cannot perform
alone.
(3) Corporation. In the case of a corporation, a power of attorney
must be executed by an officer of the corporation having authority to
legally bind the corporation, who must certify that he/she has such
authority.
(4) Association. In the case of an association, a power of attorney
must be executed by an officer of the association having authority to
legally bind the association, who must certify that he/she has such
authority.
(5) Partnership. In the case of a partnership, a power of attorney
must be executed by all partners, or if executed in the name of the
partnership, by the partner or partners duly authorized to act for the
partnership, who must certify that he/she has such authority.
(6) Dissolved partnership. In the case of a dissolved partnership,
each of the former partners must execute a power of attorney. However,
if one or more of the former partners is deceased, the following
provisions apply --
(i) The legal representative of each deceased partner(s) (or such
person(s) having legal control over the disposition of partnership
interest(s) and/or the share of partnership asset(s) of the deceased
partner(s)) must execute a power of attorney in the place of such
deceased partner(s). (See 601.503(c)(6)(ii).)
(ii) Notwithstanding 601.503(c)(6)(i), if the laws of the governing
jurisdiction provide that such partner(s) has exclusive right to control
or possession of the firm's assets for the purpose of winding up its
affairs, the signature(s) of the surviving partner(s) alone will be
sufficient. (If the surviving partner(s) claims exclusive right to
control or possession of the firm's assets for the purpose of winding up
its affairs, Internal Revenue Service officials may require the
submission of a copy of or a citation to the pertinent provisions of the
law of the governing jurisdiction upon which the surviving partner(s)
relies.)
(d) Fiduciaries. In general, when a fiduciary is involved in a tax
matter, a power of attorney is not required. Instead form 56, ''Notice
Concerning Fiduciary Relationship'' should be filed. Types of taxpayer
for which fiduciaries act are --
(1) Dissolved corporation -- (i) Appointed trustee. In the case of a
dissolved corporation, form 56, ''Notice Concerning Fiduciary
Relationship,'' should be filed by the liquidating trustee(s), if one or
more have been appointed, or by the trustee(s) deriving authority under
a law of the jurisdiction in which the corporation was organized. If
there is more than one trustee, all must join unless it is established
that fewer than all have authority to act in the matter under
consideration. Internal Revenue Service officials may require the
submission of a properly authenticated copy of the instrument and/or
citation to the law under which the trustee derives his/her authority.
If the authority of the trustee is derived under the law of a
jurisdiction, Internal Revenue Service officials may require a statement
(signed under penalty of perjury) setting forth the facts required by
the law as a condition precedent to the vesting of authority in said
trustee and stating that the authority of the trustee has not been
terminated.
(ii) No appointed trustee. If there is no appointed trustee, a form
56, ''Notice Concerning Fiduciary Relationship,'' should be filed by the
stockholder(s) holding a majority of the voting stock of the corporation
as of the date of dissolution. Internal Revenue Service officials may
require submission of a statement showing the total number of
outstanding shares of voting stock as of the date of dissolution, the
number of shares held by each signatory to a power of attorney, the date
of dissolution, and a representation that no trustee has been appointed.
(2) Insolvent taxpayer. In the case of an insolvent taxpayer, form
56, ''Notice Concerning Fiduciary Relationship,'' should be filed by the
trustee, receiver, or attorney appointed by the court. Internal Revenue
Service officials may require the submission of a certified order or
document from the court having jurisdiction over the insolvent taxpayer
which shows the appointment and qualification of the trustee, receiver,
or attorney and that his/her authority has not been terminated. In
cases pending before a court of the United States (e.g., U.S. District
Court or U.S. Bankruptcy Court), an authenticated copy of the order
approving the bond of the trustee, receiver, or attorney will meet this
requirement.
(3) Deceased taxpayers -- (i) Executor, personal representative or
administrator. In the case of a deceased taxpayer, a form 56, ''Notice
Concerning Fiduciary Relationship,'' should be filed by the executor,
personal representative or administrator if one has been appointed and
is responsible for disposition of the matter under consideration.
Internal Revenue Service officials may require the submission of a
short-form certificate (or authenticated copy of letters testamentary or
letters of administration) showing that such authority is in full force
and effect at the time the form 56, ''Notice Concerning Fiduciary
Relationship,'' is filed.
(ii) Testamentary trustee(s). In the event that a trustee is acting
under the provisions of the will, a form 56, ''Notice Concerning
Fiduciary Relationship,'' should be filed by the trustee, unless the
executor, personal representative or administrator has not been
discharged and is responsible for disposition of the matter. Internal
Revenue Service officials may require either the submission of evidence
of the discharge of the executor and appointment of the trustee or other
appropriate evidence of the authority of the trustee.
(iii) Residuary legatee(s). If no executor, administrator, or
trustee named under the will is acting or responsible for disposition of
the matter and the estate has been distributed to the residuary
legatee(s), a form 56, ''Notice Concerning Fiduciary Relationship,''
should be filed by the residuary legatee(s). Internal Revenue Service
officials may require the submission of a statement from the court
certifying that no executor, administrator, or trustee named under the
will is acting or responsible for disposition of the matter, naming the
residuary legatee(s), and indicating the proper share to which each is
entitled.
(iv) Distributee(s). In the event that the decedent died intestate
and the administrator has been discharged and is not responsible for
disposition of the matter (or none was ever appointed), a form 56,
''Notice Concerning Fiduciary Relationship,'' should be filed by the
distributee(s). Internal Revenue Service officials may require the
submission of evidence of the discharge of the administrator (if one had
been appointed) and evidence that the administrator is not responsible
for disposition of the matter. It also may require a statement(s)
signed under penalty of perjury (and such other appropriate evidence as
can be produced) to show the relationship of the individual(s) who sign
the form 56, ''Notice Concerning Fiduciary Relationship,'' to the
decedent and the right of each signer to the respective shares of the
assets claimed under the law of the domicile of the decedent.
(4) Taxpayer for whom a guardian or other fiduciary has been
appointed. In the case of a taxpayer for whom a guardian or other
fiduciary has been appointed by a court of record, a form 56, ''Notice
Concerning Fiduciary Relationship,'' should be filed by the fiduciary.
Internal Revenue Service officials may require the submission of a court
certificate or court order showing that the individual who executes the
form 56, ''Notice Concerning Fiduciary Relationship,'' has been
appointed and that his/her appointment has not been terminated.
(5) Taxpayer who has appointed a trustee. In the case of a taxpayer
who has appointed a trustee, a form 56, ''Notice Concerning Fiduciary
Relationship,'' should be filed by the trustee. If there is more than
one trustee appointed, all should join unless it is shown that fewer
than all have authority to act. Internal Revenue Service officials may
require the submission of documentary evidence of the authority of the
trustee to act. Such evidence may be either a copy of a properly
executed trust instrument or a certified copy of extracts from the trust
instruments, showing --
(i) The date of the instrument;
(ii) That it is or is not of record in any court;
(iii) The names of the beneficiaries;
(iv) The appointment of the trustee, the authority granted, and other
information as may be necessary to show that such authority extends to
Federal tax matters; and
(v) That the trust has not been terminated and the trustee appointed
therein is still legally acting as such.
In the event that the trustee appointed in the original trust
instrument has been replaced by another trustee, documentary evidence of
the appointment of the new trustee must be submitted.
(e) Commissioner's authority to substitute other requirements for
power of attorney. Upon application of a taxpayer or a recognized
representative, the Commissioner of Internal Revenue may substitute a
requirement(s) other than provided herein for a power of attorney as
evidence of the authority of the representative.
26 CFR 601.504 Requirements for filing power of attorney.
(a) Situations in which a power of attorney is required. Except as
otherwise provided in 601.504(b), a power of attorney is required by
the Internal Revenue Service when the taxpayer wishes to authorize a
recognized representative to perform one or more of the following acts
on behalf of the taxpayer --
(1) Representation. (See 601.501(b)(10) and 601.501(b)(13).)
(2) Waiver. Offer and/or execution of either
(i) A waiver of restriction on assessment or collection of a
deficiency in tax, or
(ii) A waiver of notice of disallowance of a claim for credit or
refund.
(3) Consent. Execution of a consent to extend the statutory period
for assessment or collection of a tax.
(4) Closing agreement. Execution of a closing agreement under the
provisions of the Internal Revenue Code and the regulations thereunder.
(5) Check drawn on the United States Treasury. The authority to
receive (but not endorse or collect) a check drawn on the United States
Treasury must be specifically granted in a power of attorney. (The
endorsement and payment of a check drawn on the United States Treasury
are governed by Treasury Department Circular No. 21, as amended, 31 CFR
part 240. Endorsement and payment of such check by any person other than
the payee must be made under one of the special types of powers of
attorney prescribed by Circular No. 21, 31 CFR part 240. For
restrictions on the assignment of claims, see Revised Statute section
3477, as amended (31 U.S.C. 3727).)
(6) Signing tax returns. The filing of a power of attorney does not
authorize the recognized representative to sign a tax return on behalf
of the taxpayer unless such act is both --
(i) Permitted under the Internal Revenue Code and the regulations
thereunder (e.g., the authority to sign income tax returns is governed
by the provisions of 1.6012-1(a)(5) of the Income Tax Regulations);
and
(ii) Specifically authorized in the power of attorney.
(b) Situations in which a power of attorney is not required. (1)
Disclosure of confidential tax information. The submission of a tax
information authorization to request a disclosure of confidential tax
information does not constitute practice before the Internal Revenue
Service. (Such procedure is governed by the provisions of section 6103
of the Internal Revenue Code and the regulations thereunder.)
Nevertheless, if a power of attorney is properly filed, the recognized
representative also is authorized to receive and/or inspect confidential
tax information concerning the matter(s) specified (provided the power
of attorney places no limitations upon such disclosure).
(2) Estate matter. A power of attorney is not required at a
conference concerning an estate tax matter if the individual seeking to
act as a recognized representative presents satisfactory evidence to
Internal Revenue Service officials that he/she is --
(i) An individual described in 601.502(a); and
(ii) The attorney of record for the executor, personal
representative, or administrator before the court where the will is
probated or the estate is administered.
(3) Bankruptcy matters. A power of attorney is not required in the
case of a trustee, receiver, or an attorney (designated to represent a
trustee, receiver, or debtor in possession) appointed by a court having
jurisdiction over a debtor. In such a case, Internal Revenue Service
officials may require the submission of a certificate from the court
having jurisdiction over the debtor showing the appointment and
qualification of the trustee, receiver, or attorney and that his/her
authority has not been terminated. In cases pending before a court of
the United States (e.g., U.S. District Court or U.S. Bankruptcy Court),
an authenticated copy of the order approving the bond of the trustee,
receiver, or attorney will meet this requirement.
(c) Administrative requirements of filing -- (1) General. Except as
provided in this section, a power of attorney (including the declaration
of representative and any other required statement(s)) must be filed in
each office of the Internal Revenue Service in which the recognized
representative desires to perform one or more of the acts described in
601.504(a).
(2) Regional offices. If a power of attorney (including the
declaration of representative and any other required statement(s)) is
filed with the office of a district director or with a service center
which has the matter under consideration, it is not necessary to file a
copy with the office of a regional commissioner which subsequently has
the matter under consideration unless requested.
(3) National Office. In case of a request for a ruling or other
matter to be considered in the National Office, a power of attorney,
including the declaration of representative and any other required
statement(s), must be submitted with each request or matter.
(4) Copy of power of attorney. The Internal Revenue Service will
accept either the original or a copy of a power of attorney. A copy of
a power of attorney received by facsimile transmission (FAX) also will
be accepted.
(d) Practice by correspondence. If an individual desires to
represent a taxpayer through correspondence with the Internal Revenue
Service, such individual must submit a power of attorney, including the
declaration of representative and any other required statement(s), even
though no personal appearance is contemplated.
26 CFR 601.505 Revocation, change in representation and substitution or
delegation of representative.
(a) By the taxpayer -- (1) New power of attorney filed. A new power
of attorney revokes a prior power of attorney if it is granted by the
taxpayer to another recognized representative with respect to the same
matter. However, a new power of attorney does not revoke a prior power
of attorney if it contains a clause stating that it does not revoke such
prior power of attorney and there is attached to the new power of
attorney either --
(i) a copy of the unrevoked prior power of attorney; or
(ii) a statement signed by the taxpayer listing the name and address
of each recognized representative authorized under the prior unrevoked
power of attorney.
(2) Statement of revocation filed. A taxpayer may revoke a power of
attorney without authorizing a new representative by filing a statement
of revocation with those offices of the Internal Revenue Service where
the taxpayer has filed the power of attorney to be revoked. The
statement of revocation must indicate that the authority of the first
power of attorney is revoked and must be signed by the taxpayer. Also,
the name and address of each recognized representative whose authority
is revoked must be listed (or a copy of the power of attorney to be
revoked must be attached).
(b) By the recognized representative -- (1) Revocation of power of
attorney. A recognized representative may withdraw from representation
in a matter in which a power of attorney has been filed by filing a
statement with those offices of the Internal Revenue Service where the
power of attorney to be revoked was filed. The statement must be signed
by the representative and must identify the name and address of the
taxpayer(s) and the matter(s) from which the representative is
withdrawing.
(2) Substitution or delegation of recognized representative. Any
recognized representative appointed in a power of attorney may
substitute or delegate authority under the power of attorney to another
recognized representative if substitution or delegation is specifically
permitted under the power of attorney. Unless otherwise provided in the
power of attorney, a recognized representative may make a substitution
or delegation without the consent of any other recognized representative
appointed to represent the taxpayer in the same matter. A substitution
or delegation if effected by filing the following items with offices of
the Internal Revenue Service where the power of attorney has been filed
--
(i) Notice of substitution or delegation. A Notice of Substitution
or Delegation is a statement signed by the recognized representative
appointed under the power of attorney. The statement must contain the
name and mailing address of the new recognized representative and, if
more than one individual is to represent the taxpayer in the matter, a
designation of which recognized representative is to receive notices and
other written communications;
(ii) Declaration of representative. A written declaration which is
made by the new representative as required by 601.502(b); and
(iii) Power of attorney. A power of attorney which specifically
authorizes the substitution or delegation.
An employee of a recognized representative may not be substituted for
his/her employer with respect to the representation of a taxpayer before
the Internal Revenue Service unless the employee is a recognized
representative in his/her own capacity under the provisions of
601.502(a). However, even if such employee is not a recognized
representative in his/her own capacity under the provisions of
601.502(a), that individual may be authorized by the taxpayer under a
tax information authorization to receive and/or inspect confidential tax
information under the provisions of section 6103 of the Internal Revenue
Code and the regulations thereunder.
26 CFR 601.506 Notices to be given to recognized representative;
direct contact with taxpayer; delivery of a check drawn on the United
States Treasury to recognized representative.
(a) General. Any notice or other written communication (or a copy
thereof) required or permitted to be given to a taxpayer in any matter
before the Internal Revenue Service must be given to the taxpayer and,
unless restricted by the taxpayer, to the representative according to
the following procedures --
(1) If the taxpayer designates more than one recognized
representative to receive notices and other written communications, it
will be the practice of the Internal Revenue Service to give copies of
such to two (but not more than two) individuals so designated.
(2) In a case in which the taxpayer does not designate which
recognized representative is to receive notices, it will be the practice
of the Internal Revenue Service to give notices and other communications
to the first recognized representative appointed on the power of
attorney.
(3) Failure to give notice or other written communication to the
recognized representative of a taxpayer will not affect the validity of
any notice or other written communication delivered to a taxpayer.
Unless otherwise indicated in the document, a power of attorney other
than form 2848 will be presumed to grant the authority to receive
notices or other written communication (or a copy thereof) required or
permitted to be given to a taxpayer in any matter(s) before the Internal
Revenue Service to which the power of attorney pertains.
(b) Cases where taxpayer may be contacted directly. Where a
recognized representative has unreasonably delayed or hindered an
examination, collection or investigation by failing to furnish, after
repeated request, nonprivileged information necessary to the
examination, collection or investigation, the Internal Revenue Service
employee conducting the examination, collection or investigation may
request the permission of his/her immediate supervisor to contact the
taxpayer directly for such information.
(1) Procedure. If such permission is granted, the case file will be
documented with sufficient facts to show how the examination, collection
or investigation was being delayed or hindered. Written notice of such
permission, briefly stating the reason why it was granted, will be given
to both the recognized representative and the taxpayer together with a
request of the taxpayer to supply such nonprivileged information. (See
7521(c) of the Internal Revenue Code and the regulations thereunder.)
(2) Effect of direct notification. Permission to by-pass a
recognized representative and contact a taxpayer directly does not
automatically disqualify an individual to act as the recognized
representative of a taxpayer in a matter. However, such information may
be referred to the Director of Practice for possible disciplinary
proceedings under Circular No. 230, 31 CFR part 10.
(c) Delivery of a check drawn on the United States Treasury -- (1)
General. A check drawn on the United States Treasury (e.g., a check in
payment of refund of internal revenue taxes, penalties, or interest, see
601.504(a)(5)) will be mailed to the recognized representative of a
taxpayer provided that a power of attorney is filed containing specific
authorization for this to be done.
(2) Address of recognized representative. The check will be mailed
to the address of the recognized representative listed on the power of
attorney unless such recognized representative notifies the Internal
Revenue Service in writing that his/her mailing address has been
changed.
(3) Authorization of more than one recognized representative. In the
event a power of attorney authorizes more than one recognized
representative to receive a check on the taxpayer's behalf, and such
representatives have different addresses, the Internal Revenue Service
will mail the check diretly to the taxpayer, unless a statement (signed
by all of the recognized representatives so authorized) is submitted
which indicates the address to which the check is to be mailed.
(4) Cases in litigation. The provisions of 601.506(c) concerning
the issuance of a tax refund do not apply to the issuance of a check in
payment of claims which have been either reduced to judgment or settled
in the course (or as a result) of litigation.
(d) Centralized Authorization File (CAF) system -- (1) Information
recorded onto the CAF system. Information from both powers of attorney
and tax information authorizations is recorded onto the CAF system.
Such information enables Internal Revenue Service personnel who do not
have access to the actual power of attorney or tax information
authorizations to --
(i) Determine whether a recognized representative or an appointee is
authorized by a taxpayer to receive and/or inspect confidential tax
information;
(ii) Determine, in the case of a recognized representative, whether
that representative is authorized to perform the acts set forth in
601,504(a); and
(iii) Send copies of computer generated notices and communications to
an appointee or recognized representative so authorized by the taxpayer.
(2) CAF number. A Centralized Authorization File (CAF) number
generally will be issued to --
(i) A recognized representative who files a power of attorney and a
written declaration of representative; or
(ii) An appointee authorized under a tax information authorization.
The issuance of a CAF number does not indicate that a person is
either recognized or authorized to practice before the Internal Revenue
Service. Such determination is made under the provisions of Circular
No. 230, 31 CFR part 10. The purpose of the CAF number is to
facilitate the processing of a power of attorney or a tax information
authorization submitted by a recognized representative or an appointee.
A recognized representative or an appointee should include the same CAF
number on every power of attorney or tax information authorization
filed. However, because the CAF number is not a substantive requirement
(i.e., as listed in 601.503(a)), a tax information authorization or
power of attorney which does not include such number will not be
rejected based on the absence of a CAF number.
(3) Tax matters recorded on CAF. Although a power of attorney or tax
information authorization may be filed in all matters under the
jurisdiction of the Internal Revenue Service, only those documents which
meet each of the following criteria will be recorded onto the CAF system
--
(i) Specific tax period. Only documents which concern a matter(s)
relating to a specific tax period will be recorded onto the CAF system.
A power of attorney or tax information authorization filed in a matter
unrelated to a specific period (e.g., the 100% penalty for failure to
pay over withholding taxes imposed by section 6672 of the Internal
Revenue Code, applications for an employer identification number, and
requests for a private letter ruling request pertaining to a proposed
transaction) cannot be recorded onto the CAF system.
(ii) Future three-year limitation. Only documents which concern a
tax period that ends no later than three years after the date on a power
of attorney is received by the Internal Revenue Service will be recorded
onto the CAF system. For example, a power of attorney received by the
Internal Revenue Service on August 1, 1990, which indicates that the
authorization applies to form 941 for the quarters ended December 31,
1990 through December 31, 2000, will be recorded onto the CAF system for
the applicable tax periods which end no later than July 31, 1993 (i.e.,
three years after the date of receipt by the Internal Revenue Service).
(iii) Documents for prior tax periods. Documents which concern any
tax period which has ended prior to the date on which a power of
attorney is received by the Internal Revenue Service will be recorded
onto the CAF system provided that matters concerning such years are
under consideration by the Internal Revenue Service.
(iv) Limitation on representatives recorded onto the CAF system. No
more than three representatives appointed under a power of attorney or
three persons designated under a tax information authorization will be
recorded onto the CAF system. If more than three representatives are
appointed under a power of attorney or more than three persons
designated under a tax information authorization, only the first three
names will be recorded onto the CAF system.
The fact that a power of attorney or tax information authorization
cannot be recorded onto the CAF system is not determinative of the
(current or future) validity of such document. (For example, documents
which concern tax periods that end more than three years from the date
of receipt by the IRS are not invalid for the period(s) not recorded
onto the CAF system, but can be resubmitted at a later date.)
26 CFR 601.507 Evidence required to substantiate facts alleged by a
recognized representative.
The Internal Revenue Service may require a recognized representative
to submit all evidence, except that of a supplementary or incidental
character, over a declaration (signed under penalty of perjury) that the
recognized representative prepared such submission and that the facts
contained therein are true. In any case in which a recognized
representative is unable or unwilling to declare his/her own knowledge
that the facts are true and correct, the Internal Revenue Service may
require the taxpayer to make such a declaration under penalty of
perjury.
26 CFR 601.508 Dispute between recognized representatives of a
taxpayer.
Where there is a dispute between two or more recognized
representatives concerning who is entitled to represent a taxpayer in a
matter pending before the Internal Revenue Service (or to receive a
check drawn on the United States Treasury), the Internal Revenue Service
will not recognize any party. However, if the contesting recognized
representatives designate one or more of their number under the terms of
an agreement signed by all, the Internal Revenue Service will recognize
such designated recognized representatives upon receipt of a copy of
such agreement according to the terms of the power of attorney.
26 CFR 601.509 Power of attorney not required in cases docketed in the
Tax Court of the United States.
The petitioner and the Commissioner of Internal Revenue stand in the
position of parties litigant before a judicial body in a case docketed
in the Tax Court of the United States. The Tax Court has its own rules
of practice and procedure and its own rules respecting admission to
practice before it. Accordingly, a power of attorney is not required to
be submitted by an attorney of record in a case which is docketed in the
Tax Court. Correspondence in connection with cases docketed in the Tax
Court will be addressed to counsel of record before the Court. However,
a power of attorney is required to be submitted by an individual other
than the attorney of record in any matter before the Internal Revenue
Service concerning a docketed case.
26 CFR 601.509 Requirements for Alcohol, Tobacco, and Firearms Activities
26 CFR 601.521 Requirements for conference and representation in
conference.
Any person desiring a conference in the office of the regional
regulatory administrator in the Bureau of Alcohol, Tobacco, and Firearms
of his region or of the Director, Bureau of Alcohol, Tobacco, and
Firearms, in Washington, D.C., relative to any matter arising in
connection with his operations, will be accorded such a conference upon
request. No formal requirements are prescribed for such conference.
Where an industry member or other person is to be represented in
conference, the representative must be recognized to practice as
provided in paragraph (b) of 601.502. When a representative presents
himself on behalf of an industry member or other person for the initial
meeting in the office of an regional regulatory administrator in the
Bureau of Alcohol, Tobacco, and Firearms or of the Director, Bureau of
Alcohol, Tobacco, and Firearms, he must submit evidence of recognition;
or he should state in his first letter or other written communication
with such office whether he is recognized to practice, and should
enclose evidence of such recognition. In the case of a qualified
attorney or a qualified certified public accountant, the filing of the
applicable written declaration described in paragraphs (b)(1) (i) and
(ii) of 601.502 shall constitute evidence of recognition. In the case
of an enrollee, the filing of a notification, stating that he is
enrolled to practice and giving his enrollment number or the expiration
date of his enrollment card, shall constitute evidence of recognition.
(34 FR 6432, Apr. 12, 1969, as amended at 45 FR 7259, Feb. 1, 1980)
26 CFR 601.522 Power of attorney.
Except as otherwise provided in this section, a power of attorney, or
copy thereof, will be required for a representative of a principal (a)
to perform the acts specified in paragraph (c)(1) of 601.502; or (b)
to sign any application, bond, notice, return, report, or other document
required by, or provided for in, regulations issued pursuant to chapter
51 (Distilled Spirits, Wines, and Beer), Chapter 52 (Cigars, Cigarettes,
and Cigarette Papers and Tubes), and chapter 53 (Machine Guns,
Destructive Devices, and Certain Other Firearms), Internal Revenue Code,
title 1 of the Gun Control Act of 1968, or the Federal Alcohol
Administration Act, which is filed with or acted on by (1) the office of
a regional regulatory administrator in the Bureau of Alcohol, Tobacco,
and Firearms, or (2) the Director, Bureau of Alcohol, Tobacco, and
Firearms. The power of attorney may be executed on Form 1534, copies of
which may be obtained from the regional regulatory administrator in the
Bureau of Alcohol, Tobacco, and Firearms. A power of attorney will not
be required for a person authorized to sign on behalf of the principal
by articles of incorporation, bylaws, or a board of directors, where an
acceptable copy of such authorization is on file in the office of the
regional regulatory administrator or of the Director. A power of
attorney filed under the provisions of this section may cover one or
more acts for which a power of attorney is required and will continue in
effect with respect to such acts until revoked as provided in 601.526.
The exceptions to the requirements for a power of attorney contained in
paragraph (c) (3) and (4) of 601.502 are applicable to powers of
attorney under this section.
(34 FR 14603, Sept. 19, 1969, as amended at 45 FR 7259, Feb. 1, 1980)
26 CFR 601.523 Tax information authorization.
Where any of the acts specified in paragraph (c)(2)(i) of 601.502
are to be performed by a representative, and a power of attorney for
such representative has not been filed, a tax information authorization,
or copy thereof, will be required. The authorization may be executed on
Form 1534-A, copies of which may be obtained from the regional
regulatory administrator in the Bureau of Alcohol, Tobacco, and
Firearms. Such authorization may cover one or more of the acts for
which a tax information authorization is required and will continue in
effect with respect to such acts until revoked as provided in 601.526.
The exceptions to the requirements for a tax information authorization,
provided in paragraphs (c) (3) and (4) of 601.502, are applicable to
such authorizations under this section.
(34 FR 6432, Apr. 12, 1969)
26 CFR 601.524 Execution and filing powers of attorney and tax
information authorizations.
(a) Time of filing. A copy of the power of attorney must be filed in
each office (that is, office of a regional regulatory administrator and
Office of the Director, Bureau of Alcohol, Tobacco, and Firearms), in
which a document specified in 601.522, covered by the power of
attorney, is required to be filed, or in which the representative
desires to perform one or more of the acts enumerated in paragraph
(c)(1) of 601.502. If a power of attorney covering an act otherwise
requiring the filing of a tax information authorization has not been
filed, a copy of the tax information authorization must be filed in each
office in which the representative inspects or receives confidential
information, or, where acts requiring a power of attorney or a tax
information authorization are handled by correspondence, the
representative should enclose a copy of the power or authorization with
the initial correspondence. However, where a power of attorney or tax
information authorization is on file with the regional regulatory
administrator in the Bureau of Alcohol, Tobacco, and Firearms, an
additional copy thereof will not be required in the office of the
regional counsel of the same region.
(b) Execution. The power of attorney required by 601.522, or tax
information authorization required by 601.523, shall be executed in the
manner prescribed in paragraph (b) of 601.504; shall indicate all acts
to which it relates; should contain the mailing address of the
representative; and, if more than one representative is authorized to
perform the same acts on behalf of the industry member or other person,
a designation as to which representative is to receive notices and other
written communications. For rules relating to the mailing of notices or
other written communications to a representative, see 601.506.
(c) Attestation and corporate seal. In the case of a corporation, a
power of attorney filed with an officer of the Bureau of Alcohol,
Tobacco, and Firearms must be attested by the secretary and the
corporate seal must be affixed. If the officer who signs the power of
attorney is also the secretary, another officer of the corporation,
preferably the president, vice president, or treasurer, must also sign
the power of attorney so that two different individuals' signatures
appear thereon. If the corporation has no seal, a certified copy of a
resolution duly passed on by the board of directors of the corporation
authorizing the execution of powers of attorney should be attached.
(d) Acknowledgment. A power of attorney filed with an office of the
Bureau of Alcohol, Tobacco, and Firearms must be acknowledged,
witnessed, or certified as provided in paragraph (d) of 601.504.
(32 FR 15990, Nov. 22, 1967, as amended at 34 FR 6432, Apr. 12, 1969;
45 FR 7259, Feb. 1, 1980)
26 CFR 601.525 Certification of copies of documents.
The provisions of paragraph (e) of 601.504 with respect to
certification of copies are applicable to a power of attorney or a tax
information authorization required to be filed under 601.522 or
601.523.
26 CFR 601.526 Revocation of powers of attorney and tax information
authorizations.
The revocation of the authority of a representative covered by a
power of attorney or tax information authorization filed in an office of
the Bureau of Alcohol, Tobacco, and Firearms shall in no case be
effective prior to the giving of written notice to the proper official
that the authority of such representative has been revoked.
(34 FR 6432, Apr. 12, 1969, as amended at 45 FR 7259, Feb. 1, 1980)
26 CFR 601.527 Other provisions applied to representation in alcohol,
tobacco, and firearms activities.
The provisions of paragraph (b) of 601.505, and of 601.506 through
601.508 of this subpart, as applicable, shall be followed in offices of
the Bureau of Alcohol, Tobacco, and Firearms.
(34 FR 6433, Apr. 12, 1969, as amended at 34 FR 14604, Sept. 19,
1969; 45 FR 7259, Feb. 1, 1980)
26 CFR 601.527 Subpart F -- Rules, Regulations, and Forms
26 CFR 601.601 Rules and regulations.
(a) Formulation. (1) Internal revenue rules take various forms. The
most important rules are issued as regulations and Treasury decisions
prescribed by the Commissioner and approved by the Secretary or his
delegate. Other rules may be issued over the signature of the
Commissioner or the signature of any other official to whom authority
has been delegated. Regulations and Treasury decisions are prepared in
the Office of the Chief Counsel. After approval by the Commissioner,
regulations and Treasury decisions are forwarded to the Secretary or his
delegate for further consideration and final approval.
(2) Where required by 5 U.S.C. 553 and in such other instances as may
be desirable, the Commissioner publishes in the Federal Register general
notice of proposed rules (unless all persons subject thereto are named
and either personally served or otherwise have actual notice thereof in
accordance with law). This notice includes:
(i) A statement of the time, place, and nature of public rulemaking
proceedings;
(ii) Reference to the authority under which the rule is proposed.
(iii) Either the terms or substance of the proposed rule or a
description of the subjects and issues involved.
(3) (i) This subparagraph shall apply where the rules of this
subparagraph are incorporated by reference in a notice of hearing with
respect to a notice of proposed rule making.
(ii) A person wishing to make oral comments at a public hearing to
which this subparagraph applies shall file his written comments within
the time prescribed by the notice of proposed rule making (including any
extensions thereof) and submit the outline referred to in subdivision
(iii) of this subparagraph within the time prescribed by the notice of
hearing. In lieu of the reading of a prepared statement at the hearing,
such person's oral comments shall ordinarily be limited to a discussion
of matters relating to such written comments and to questions and
answers in connection therewith. However, the oral comments shall not
be merely a restatement of matters the person has submitted in writing.
Persons making oral comments should be prepared to answer questions not
only on the topics listed in his outline but also in connection with the
matters relating to his written comments. Except as provided in
paragraph (b) of this section, in order to be assured of the
availability of copies of such written comments or outlines on or before
the beginning of such hearing, any person who desires such copies should
make such a request within the time prescribed in the notice of hearing
and shall agree to pay reasonable costs for coping. Persons who make
such a request after the time prescribed in the notice of hearing will
be furnished copies as soon as they are available, but it may not be
possible to furnish the copies on or before the beginning of the
hearing. Except as provided in the preceding sentences, copies of
written comments regarding the rules proposed shall not be made
available at the hearing.
(iii) A person who wishes to be assured of being heard shall submit,
within the time prescribed in the notice of hearing, an outline of the
topics he or she wishes to discuss, and the time he or she wishes to
devote to each topic. An agenda will then be prepared containing the
order of presentation of oral comments and the time allotted to such
presentation. A period of 10 minutes will be the time allotted to each
person for making his or her oral comments.
(iv) At the conclusion of the presentations of comments of persons
listed in the agenda, to the extent time permits, other persons may be
permitted to present oral comments provided they have notified, either
the Commissioner of Internal Revenue (Attention: CC:LR:T) before the
hearing, or the representative of the Internal Revenue Service stationed
at the entrance to the hearing room at or before commencement of the
hearing, of their desire to be heard.
(v) In the case of unusual circumstances or for good cause shown, the
application of rules contained in this subparagraph, including the
10-minute rule in subdivision (iii), above, may be waived.
(vi) To the extent resources permit, the public hearings to which
this subparagraph applies may be transcribed.
(b) Comments on proposed rules -- (1) In general. Interested persons
are privileged to submit any data, views, or arguments in response to a
notice of proposed rule making published pursuant to 5 U.S.C. 553.
Further, procedures are provided in paragraph (d)(9) of 601.702 for
members of the public to inspect and to obtain copies of written
comments submitted in response to such notices. Designations of
material as confidential or not to be disclosed, contained in such
comments, will not be accepted. Thus, a person submitting written
comments in response to a notice of proposed rule making should not
include therein material that he considers to be confidential or
inappropriate for disclosure to the public. It will be presumed by the
Internal Revenue Service that every written comment submitted to it in
response to a notice of proposed rule making is intended by the person
submitting it to be subject in its entirety to public inspection and
copying in accordance with the procedures of paragraph (d)(9) of
601.702. The name of any person requesting a public hearing and hearing
outlines described in paragraph (a)(3)(iii) of this section are not
exempt from disclosure.
(2) Effective date. This paragraph (b) applies only to comments
submitted in response to notices of proposed rule making of the Internal
Revenue Service published in the Federal Register after June 5, 1974.
(c) Petition to change rules. Interested persons are privileged to
petition for the issuance, amendment, or repeal of a rule. A petition
for the issuance of a rule should identify the section or sections of
law involved; and a petition for the amendment or repeal of a rule
should set forth the section or sections of the regulations involved.
The petition should also set forth the reasons for the requested action.
Such petitions will be given careful consideration and the petitioner
will be advised of the action taken thereon. Petitions should be
addressed to the Commissioner of Internal Revenue, Attention: CC:LR:T,
Washington, DC 20224. However, in the case of petitions to amend the
regulations pursuant to subsection (c)(4)(A)(viii) or (5)(A)(i) of
section 23 or former section 44C, follow the procedure outlined in
paragraph (a) of 1.23-6.
(d) Publication of rules and regulations -- (1) ''General.'' All
Internal Revenue Regulations and Treasury decisions are published in the
Federal Register and in the Code of Federal Regulations. See paragraph
(a) of 601.702. The Treasury decisions are also published in the weekly
Internal Revenue Bulletin and the semiannual Cumulative Bulletin. The
Internal Revenue Bulletin is the authoritative instrument of the
Commissioner for the announcement of official rulings, decisions,
opinions, and procedures, and for the publication of Treasury decisions,
Executive orders, tax conventions, legislation, court decisions, and
other items pertaining to internal revenue matters. It is the policy of
the Internal Revenue Service to publish in the Bulletin all substantive
and procedural rulings of importance or general interest, the
publication of which is considered necessary to promote a uniform
application of the laws administered by the Service. Procedures set
forth in Revenue Procedures published in the Bulletin which are of
general applicability and which have continuing force and effect are
incorporated as amendments to the Statement of Procedural Rules. It is
also the policy to publish in the Bulletin all rulings which revoke,
modify, amend, or affect any published ruling. Rules relating solely to
matters of internal practices and procedures are not published;
however, statements of internal practices and procedures affecting
rights or duties of taxpayers, or industry regulation, which appear in
internal management documents, are published in the Bulletin. No
unpublished ruling or decision will be relied on, used, or cited by any
officer or employee of the Internal Revenue Service as a precedent in
the disposition of other cases.
(2) Objectives and standards for publication of Revenue Rulings and
Revenue Procedures in the Internal Revenue Bulletin. (i) (a) A
''Revenue Ruling'' is an official interpretation by the Service that has
been published in the Internal Revenue Bulletin. Revenue Rulings are
issued only by the National Office and are published for the information
and guidance of taxpayers, Internal Revenue Service officials, and
others concerned.
(b) A ''Revenue Procedure'' is a statement of procedure that affects
the rights or duties of taxpayers or other members of the public under
the Code and related statutes or information that, although not
necessarily affecting the rights and duties of the public, should be a
matter of public knowledge.
(ii) (a) The Internal Revenue Bulletin is the authoritative
instrument of the Commissioner of Internal Revenue for the publication
of official rulings and procedures of the Internal Revenue Service,
including all rulings and statements of procedure which supersede,
revoke, modify, amend, or affect any previously published ruling or
procedure. The Service also announces in the Bulletin the
Commissioner's acquiescences and nonacquiescences in decisions of the
U.S. Tax Court (other than decisions in memorandum opinions), and
publishes Treasury decisions, Executive orders, tax conventions,
legislation, court decisions, and other items considered to be of
general interest. The Assistant Commissioner (Technical) administers
the Bulletin program.
(b) The Bulletin is published weekly. In order to provide a
permanent reference source, the contents of the Bulletin are
consolidated semiannually into an indexed Cumulative Bulletin. The
Bulletin Index-Digest System provides a research and reference guide to
matters appearing in the Cumulative Bulletins. These materials are sold
by the Superintendent of Documents, U.S. Government Printing Office,
Washington, DC 20402.
(iii) The purpose of publishing revenue rulings and revenue
procedures in the Internal Revenue Bulletin is to promote correct and
uniform application of the tax laws by Internal Revenue Service
employees and to assist taxpayers in attaining maximum voluntary
compliance by informing Service personnel and the public of National
Office interpretations of the internal revenue laws, related statutes,
treaties, regulations, and statements of Service procedures affecting
the rights and duties of taxpayers. Therefore, issues and answers
involving substantive tax law under the jurisdiction of the Internal
Revenue Service will be published in the Internal Revenue Bulletin,
except those involving:
(a) Issues answered by statute, treaty, or regulations;
(b) Issues answered by rulings, opinions, or court decisions
previously published in the Bulletin;
(c) Issues that are of insufficient importance or interest to warrant
publication;
(d) Determinations of fact rather than interpretations of law;
(e) Informers and informers' rewards; or
(f) Disclosure of secret formulas, processes, business practices, and
similar information.
Procedures affecting taxpayers' rights or duties that relate to
matters under the jurisdiction of the Service will be published in the
Bulletin.
(iv) (Reserved)
(v) (a) Rulings and other communications involving substantive tax
law published in the Bulletin are published in the form of Revenue
Rulings. The conclusions expressed in Revenue Rulings will be directly
responsive to and limited in scope by the pivotal facts stated in the
revenue ruling. Revenue Rulings arise from various sources, including
rulings to taxpayers, technical advice to district offices, studies
undertaken by the Office of the Assistant Commissioner (Technical),
court decisions, suggestions from tax practitioner groups, publications,
etc.
(b) It will be the practice of the Service to publish as much of the
ruling or communication as is necessary for an understanding of the
position stated. However, in order to prevent unwarranted invasions of
personal privacy and to comply with statutory provisions, such as 18
U.S.C. 1905 and 26 U.S.C. 7213, dealing with disclosure of information
obtained from members of the public, identifying details, including the
names and addresses of persons involved, and information of a
confidential nature are deleted from the ruling.
(c) Revenue Rulings, other than those relating to the qualification
of pension, annuity, profit-sharing, stock bonus, and bond purchase
plans, apply retroactively unless the Revenue Ruling includes a specific
statement indicating, under the authority of section 7805(b) of the
Internal Revenue Code of 1954, the extent to which it is to be applied
without retroactive effect. Where Revenue Rulings revoke or modify
rulings previously published in the Bulletin the authority of section
7805(b) of the Code ordinarily is invoked to provide that the new
rulings will not be applied retroactively to the extent that the new
rulings have adverse tax consequences to taxpayers. Section 7805(b) of
the Code provides that the Secretary of the Treasury or his delegate may
prescribe the extent to which any ruling is to be applied without
retroactive effect. The exercise of this authority requires an
affirmative action. For the effect of Revenue Rulings on determination
letters and opinion letters issued with respect to the qualification of
pension, annuity, profit-sharing, stock bonus, and bond purchase plans,
see paragraph (o) of 601.201.
(d) Revenue Rulings published in the Bulletin do not have the force
and effect of Treasury Department Regulations (including Treasury
decisions), but are published to provide precedents to be used in the
disposition of other cases, and may be cited and relied upon for that
purpose. No unpublished ruling or decision will be relied on, used, or
cited, by any officer or employee of the Service as a precedent in the
disposition of other cases.
(e) Taxpayers generally may rely upon Revenue Rulings published in
the Bulletin in determining the tax treatment of their own transactions
and need not request specific rulings applying the principles of a
published Revenue Ruling to the facts of their particular cases.
However, since each Revenue Ruling represents the conclusion of the
Service as to the application of the law to the entire state of facts
involved, taxpayers, Service personnel, and others concerned are
cautioned against reaching the same conclusion in other cases unless the
facts and circumstances are substantially the same. They should
consider the effect of subsequent legislation, regulations, court
decisions, and revenue rulings.
(f) Comments and suggestions from taxpayers or taxpayer groups on
Revenue Rulings being prepared for publication in the Bulletin may be
solicited, if justified by special circumstances. Conferences on
Revenue Rulings being prepared for publication will not be granted
except where the Service determines that such action is justified by
special circumstances.
(vi) Statements of procedures which affect the rights or duties of
taxpayers or other members of the public under the Code and related
statutes will be published in the Bulletin in the form of Revenue
Procedures. Revenue Procedures usually reflect the contents of internal
management documents, but, where appropriate, they are also published to
announce practices and procedures for guidance of the public. It is
Service practice to publish as much of the internal management document
or communication as is necessary for an understanding of the procedure.
Revenue Procedures may also be based on internal management documents
which should be a matter of public knowledge even though not necessarily
affecting the rights or duties of the public. When publication of the
substance of a Revenue Procedure in the Federal Register is required
pursuant to 5 U.S.C. 552, it will usually be accomplished by an
amendment of the Statement of procedural Rules (26 CFR Part 601).
(vii) (a) The Assistant Commissioner (Technical) is responsible for
administering the system for the publication of Revenue Rulings and
Revenue Procedures in the Bulletin, including the standards for style
and format.
(b) In accordance with the standards set forth in subdivision (iv) of
this subparagraph, each Assistant Commissioner is responsible for the
preparation and appropriate referral for publication of Revenue Rulings
reflecting interpretations of substantive tax law made by his office and
communicated in writing to taxpayers or field offices. In this
connection, the Chief Counsel is responsible for the referral to the
appropriate Assistant Commissioner, for consideration for publication as
Revenue Rulings, of interpretations of substantive tax law made by his
Office.
(c) In accordance with the standards set forth in subdivision (iv) of
this subparagraph, each Assistant Commissioner and the Chief Counsel is
responsible for determining whether procedures established by any office
under his jurisdiction should be published as Revenue Procedures and for
the initiation, content, and appropriate referral for publication of
such Revenue Procedures.
(e) Foreign tax law. (1) The Service will accept the interpretation
placed by a foreign tax convention country on its revenue laws which do
not affect the tax convention. However, when such interpretation
conflicts with a provision in the tax convention, reconsideration of
that interpretation may be requested.
(2) Conferences in the National Office of the Service will be granted
to representatives of American firms doing business abroad and of
American citizens residing abroad, in order to discuss with them foreign
tax matters with respect to those countries with which we have tax
treaties in effect.
(32 FR 15990, Nov. 22, 1967, as amended at 33 FR 6826, May 4, 1968;
35 FR 16593, Oct. 24, 1970; 38 FR 4971, Feb. 23, 1973; 39 FR 15755,
May 6, 1974; 41 FR 13611, Mar. 31, 1976; 41 FR 20883, May 21, 1976;
43 FR 17821, Apr. 26, 1978; 47 FR 56333, Dec. 16, 1982; 48 FR 15624,
Apr. 12, 1983; 52 FR 26673, July 16, 1987)
26 CFR 601.602 Tax forms and instructions.
(a) Tax return forms and instructions. The Internal Revenue Service
develops forms and instructions that explain the requirements of the
Internal Revenue Code and regulations. The Service distributes the
forms and instructions to help taxpayers comply with the law. The tax
system is based on voluntary compliance, and the taxpayers complete and
return the forms with payment of any tax owed.
(b) Other forms and instructions. In addition to tax return forms,
the Internal Revenue Service furnishes the public copies of other forms
and instructions developed for use in complying with the laws and
regulations. These forms and instructions lead the taxpayer
step-by-step through data needed to accurately report information
required by law.
(c) Where to get forms and instructions. The Internal Revenue
Service mails tax return forms to taxpayers who have previously filed
returns. However, taxpayers can call or write to district directors or
directors of service centers for copies of any forms they need. These
forms are described in Publication 676, Catalog of Federal Tax Forms,
Form Letters, and Notices, which the public can buy from the
Superintendent of Documents, U.S. Government Printing Office,
Washington, DC 20402.
(46 FR 26055, May 11, 1981)
26 CFR 601.602 Subpart G -- Records (Note)
Note: The regulations in Subpart G of 26 CFR Part 601 are superseded
in part by 27 CFR Part 71 to the extent that it applied to alcohol,
tobacco, firearms, and explosives records, formerly administered by the
Internal Revenue Service and transferred to the Bureau of Alcohol,
Tobacco and Firearms. (See 37 FR 13691, July 13, 1972.)
26 CFR 601.701 Publicity of information.
(a) General. Section 552 of title 5 of the United States Code, as
amended, prescribes rules regarding the publicizing of information by
Federal agencies. Generally, such section divides agency information
into three major categories and provides methods by which each category
is to be made available to the public. The three major categories, for
which the disclosure requirements of the Internal Revenue Service are
set forth in 601.702, are as follows:
(1) Information required to be published in the Federal Register:
(2) Information required to be made available for public inspection
and copying or, in the alternative, to be published and offered for
sale; and
(3) Information required to be made available to any member of the
public upon specific request.
The provisions of section 552 (Freedom of Information Act) are
intended to assure the right of the public to information. Section 552
is not authority to withhold information from Congress. Subject only to
the exemptions set forth in paragraph (b) of this section, the public
generally or any member thereof shall be afforded access to information
or records in the possession of the Internal Revenue Service. Such
access shall be governed by the regulations in this subpart and those in
31 CFR Part 1 (relating to disclosure of Treasury Department records).
(b) Exemptions -- (1) In general. Under 5 U.S.C. 552(b), the
disclosure requirements of section 552(a), do not apply to certain
matters which are:
(i) (A) Specifically authorized under criteria established by an
Executive order to be kept secret in the interest of the national
defense or foreign policy and (B) are in fact properly classified
pursuant to such Executive order;
(ii) Related solely to the internal personnel rules and practices of
the Internal Revenue Service which communicate to Internal Revenue
Service personnel information or instructions relating to (A)
enforcement tolerances and criteria with respect to the allocation of
resources, (B) criteria for determining whether or not a case merits
further enforcement action, (C) enforcement tactics, including but not
limited to investigative techniques, internal security information,
protection of identities of confidential sources of information used by
the Service, and techniques for evaluating, litigating, and negotiating
cases of possible violations of civil or criminal laws, or (D) use of
parking facilities, regulation of lunch hours, statements of policy as
to sick leave and the like;
(iii) Specifically exempted from disclosure by statute (other than 5
U.S.C. 552b), provided that such statute (A) requires that the matters
be withheld from the public in such a manner as to leave no discretion
on the issue, or (B) establishes particular criteria for withholding or
refers to particular types of matters to be withheld (e.g., I.R.C.
sections 6103, 6110, and 4424);
(iv) Trade secrets and commercial or financial information obtained
from a person and privileged or confidential;
(v) Interagency or intraagency memorandums or letters which would not
routinely be available by law to a party other than an agency in
litigation with the agency, including communications (such as internal
drafts, memorandums between officials or agencies, opinions and
interpretations prepared by agency staff personnel or consultants for
the use of the agency, and records of the deliberations of the agency or
staff groups) (A) which the Internal revenue Service has received from
another agency, (B) which the Internal Revenue Service generates in the
process of issuing an order, decision, ruling or regulation, drafting
proposed legislation, or otherwise carrying out its functions and
responsibilities or (C) which is the attorney work product of the Office
of the Chief Counsel or is generated by that Office as attorney for the
Internal Revenue Service;
(vi) Personnel and medical files and similar files the disclosure of
which would constitute a clearly unwarranted invasion of personal
privacy;
(vii) Investigatory records compiled for law enforcement purposes,
including records prepared in connection with civil, criminal or
administrative Government litigation and adjudicative proceedings, but
only to the extent that the production of such records would (A)
interfere with enforcement proceedings, (B) deprive a person of a right
to a fair trial or an impartial adjudication, (C) constitute an
unwarranted invasion of personal privacy, (D) disclose the identity of a
confidential source and in the case of a record compiled by a criminal
investigation, or by an agency conducting a lawful national security
intellegence investigation, confidential information furnished only by
confidential source, (E) disclose investigative techniques and
procedures, or (F) endanger the life or physical safety of law
enforcement personnel;
(viii) Contained in or related to examination, operating, or
condition reports prepared by, on behalf of, or for the use of an agency
responsible for the regulation or supervision of financial institutions;
or
(ix) Geological and geophysical information and data, including maps,
concerning wells.
(2) Application of exemptions. Even though an exemption described in
subparagraph (1) of this paragraph may be fully applicable to a matter
in a particular case, the Internal Revenue Service may, if not precluded
by law, elect under the circumstances of that case not to apply the
exemption to such matter. The fact that the exemption is not applied by
the Service in that particular case has no precedential significance as
to the application of the exemption to such matter in other cases but is
merely an indication that in the particular case involved the Service
finds no compelling necessity for applying the exemption to such matter.
(3) Segregable portions of records. Any reasonably segregable
portion of a record shall be provided to any person making a request for
such record, after deletion of the portions which are exempt under 5
U.S.C. 552(b) (see paragraph (b)(1) of this section). The term
''reasonably segregable portion'' as used in this subparagraph means any
portion of the record requested which is not exempt from disclosure
under 5 U.S.C. 552(b), and which, after deletion of the exempt material,
still conveys meaningful information which is not misleading.
(32 FR 15990, Nov. 22, 1967, as amended at 34 FR 6433, Apr. 12, 1969;
38 FR 4973, Feb. 23, 1973; 41 FR 19937, May 14, 1976; 41 FR 24704,
June 18, 1976; 41 FR 48742, Nov. 5, 1976; 45 FR 7259, Feb. 1, 1980)
26 CFR 601.702 Publication and public inspection.
(a) Publication in the Federal Register -- (1) Requirement. Subject
to the application of the exemptions described in paragraph (b)(1) of
601.701 and subject to the limitations provided in subparagraph (2) of
this paragraph, the Internal Revenue Service is required under 5 U.S.C.
552(a)(1) to separately state and currently publish in the Federal
Register for the guidance of the public the following information:
(i) Descriptions of its central and field organization and the
established places at which, the persons from whom, and the methods
whereby, the public may obtain information, make submittals or requests,
or obtain decisions, from the Service;
(ii) Statements of the general course and method by which its
functions are channeled and determined, including the nature and
requirements of all formal and informal procedures which are available;
(iii) Rules of procedure, descriptions of forms available or the
places at which forms may be obtained, and instructions as to the scope
and contents of all papers, reports, or examinations;
(iv) Substantive rules of general applicability adopted as authorized
by law, and statements of general policy or interpretations of general
applicability formulated and adopted by the Service; and
(v) Each amendment, revision, or repeal of matters referred to in
subdivisions (i) through (iv) of this subparagraph.
Pursuant to the foregoing requirements, the Commissioner publishes in
the Federal Register from time to time a statement, which is not
codified in this chapter, on the organization and functions of the
Internal Revenue Service, and such amendments as are needed to keep the
statement on a current basis. In addition, there are published in the
Federal Register the rules set forth in this part (Statement of
Procedural Rules), such as those in Subpart E of this part, relating to
conference and practice requirements of the Internal Revenue Service;
the regulations in Part 301 of this chapter (Procedure and
Administration Regulations); and the various substantive regulations
under the Internal Revenue Code of 1986, such as the regulations in Part
1 of this chapter (Income Tax Regulations), in Part 20 of this chapter
(Estate Tax Regulations) and, in Part 31 of this chapter (Employment Tax
Regulations).
(2) Limitations -- (i) Incorporation by reference in the Federal
Register. Matter which is reasonably available to the class of persons
affected thereby, whether in a private or public publication, will be
deemed published in the Federal Register for purposes of subparagraph
(1) of this paragraph when it is incorporated by reference therein with
the approval of the Director of the Federal Register. The matter which
is incorporated by reference must be set forth in the private or public
publication substantially in its entirety and not merely summarized or
printed as a synopsis. Matter, the location and scope of which are
familiar to only a few persons having a special working knowledge of the
activities of the Internal Revenue Service, may not be incorporated in
the Federal Register by reference. Matter may be incorporated by
reference in the Federal Register only pursuant to the provisions of 5
U.S.C. 552(a)(1) and 1 CFR Part 20.
(ii) Effect of failure to publish. Except to the extent that a
person has actual and timely notice of the terms of any matter referred
to in subparagraph (1) of this paragraph which is required to be
published in the Federal Register, such person is not required in any
manner to resort to, or be adversely affected by, such matter if it is
not so published or is not incorporated by reference therein pursuant to
subdivision (i) of this subparagraph. Thus, for example, any such
matter which imposes an obligation and which is not so published or
incorporated by reference will not adversely change or affect a person's
rights.
(b) Public inspection and copying -- (1) In general. Subject to the
application of the exemptions described in paragraph (b)(1) of 601.701,
the Internal Revenue Service is required under 5 U.S.C. 552(a)(2) to
make available for public inspection and copying or, in the alternative,
to promptly publish and offer for sale the following information:
(i) Final opinions, including concurring and dissenting opinions, and
orders, if such opinions and orders are made in the adjudication of
cases;
(ii) Those statements of policy and interpretations which have been
adopted by the Internal Revenue Service but are not published in the
Federal Register; and
(iii) Its administrative staff manuals and instructions to staff that
affect a member of the public.
The Internal Revenue Service is also required by 5 U.S.C. 552(a)(2)
to maintain and make available for public inspection and copying current
indexes identifying any matter described in (b)(1) (i) through (iii) of
this paragraph which is issued, adopted, or promulgated after July 4,
1967, and which is required to be made available for public inspection
or published. In addition, the Internal Revenue Service will also
promptly publish, quarterly or more frequently, and distribute (by sale
or otherwise) copies of each index or supplements thereto unless it
determines by order published in the Federal Register that the
publication would be unnecessary and impracticable, in which case the
Internal Revenue Service will nonetheless provide copies of such indexes
on request at a cost not to exceed the direct cost of duplication. No
matter described in (b)(1) (i) through (iii) of this paragraph which is
required by this section to be made available for public inspection or
published may be relied upon, used, or cited as precedent by the
Internal Revenue Service against a party other than an agency unless
such party has actual and timely notice of the terms of such matter or
unless the matter has been indexed and either made available for
inspection or published, as provided by this subparagraph. This
subparagraph applies only to matters which have precedential
significance. It does not apply, for example, to any ruling or advisory
interpretation issued to a taxpayer on a particular transaction or set
of facts which applies only to that transaction or set of facts.
Rulings, determination letters, and technical advice memorandums are
open to public inspection and copying pursuant to section 6110 of the
Code and not pursuant to 5 U.S.C. 552. This subparagraph does not apply
to matters which have been made available pursuant to paragraph (a) of
this section.
(2) Deletion of identifying details. To prevent a clearly
unwarranted invasion of personal privacy, the Internal Revenue Service
will, in accordance with 5 U.S.C. 552(a)(2), delete identifying details
contained in any matter described in subparagraphs (1) (i) through (iii)
of this paragraph before making such matter available for inspection or
publishing it. However, in every case where identifying details are so
deleted, the justification for the deletion must be explained in
writing. The written justification for deletion will be placed as a
preamble to the document from which the identifying details have been
deleted, except in the case of any matter which is published in the
Internal Revenue Bulletin. An introductory statement will be placed in
each Internal Revenue Bulletin providing that identifying details,
including the names and addresses of persons involved, and information
of a confidential nature are deleted to prevent unwarranted invasions of
personal privacy and to comply with statutory provisions, such as
section 6103 of the Internal Revenue Code.
(3) Public reading rooms -- (i) In general. The National Office and
each regional office of the Internal Revenue Service will provide a
reading room or reading area where the matters described in paragraphs
(b)(1) (i) through (iii) of this section which are required by such
paragraph to be made available for public inspection or published, and
the current indexes to such matters, will be made available to the
public for inspection and copying. Indexes of such materials issued by
offices other than the National Office will be maintained in the reading
room of the region of issuance as well as in the National Office reading
room, but the material itself will be available only in the regional
reading room. Copies of materials described in paragraph (b)(1) (i)
through (iii) of this section which are controlled by officers in the
National Office (see paragraph (g) of this section) will not be made
available in regional office reading rooms. The reading rooms will
contain other matters determined to be helpful for the guidance of the
public, including a complete set of rules and regulations (except those
pertaining to alcohol, tobacco, firearms, and explosives) contained in
this title, any Internal Revenue matters which may be incorporated by
reference in the Federal Register (but not a copy of the Federal
Register so doing) pursuant to paragraph (a)(2)(i) of this section, a
set of Cumulative Bulletins, and copies of various Internal Revenue
Service publications, such as the description of forms or publications
contained in Publication No. 676. Fees will be charged for copying
materials in the reading rooms as provided in paragraph (f) of this
section. The public will not be allowed to remove any record from a
reading room.
(ii) Addresses of public reading rooms. The addresses of the reading
rooms are as follows:
Mailing address: Freedom of Information Reading Room, Internal
Revenue Service, 1111 Constitution Avenue, NW., Washington, DC 20224.
Location: Same as mailing address.
Mailing address: Freedom of Information Reading Room, Internal
Revenue Service, 120 Church Street, 11th Floor, New York, NY 10007.
Location: Same as mailing address.
Mailing address: Freedom of Information Reading Room, Internal
Revenue Service, 600 Arch Street, Philadelphia, PA 19105.
Location: Same as mailing address.
Mailing address: Freedom of Information Reading Room, Internal
Revenue Service, 275 Peachtree Street, NE., Room 342, Atlanta, GA 30043.
Location: Same as mailing address.
Mailing address: Freedom of Information Reading Room, Internal
Revenue Service, 230 Dearborn Street, Room 1980, Chicago, IL 60604.
Location: Same as mailing address.
Mailing address: Freedom of Information Reading Room, Internal
Revenue Service, 201 W. Fourth Street, Covington, KY 41019.
Location: Same as mailing address.
Mailing address: Freedom of Information Reading Room, Internal
Revenue Service, 1100 Commerce Street, Room 11B15, Dallas, TX 75242.
Location: Same as mailing address.
Mailing address: Freedom of Information Reading Room, Internal
Revenue Service, 450 Golden Gate Avenue, Room 2307, San Francisco, CA
94102.
Location: Same as mailing address.
(iii) Copying facilities. The National Office and each regional
office will provide facilities whereby a person may obtain copies of
material located on the shelves of the reading rooms. (For schedule of
fees for copying see paragraph (f)(5)(iii) of this section.)
(iv) Inability to use public reading rooms. If persons are unable or
unwilling to visit a reading room in person but wish to inspect
identifiable reading room material, they may request permission to
inspect such material at any office of the Internal Revenue Service. To
the extent that requested material is available for inspection at the
reading rooms and is also readily available for inspection at the office
where the request is made, such material will promptly be made available
for inspection at such office to the person making the request for
inspection and, where facilities are available, for copying in
accordance with the schedule of fees prescribed by subdivision (iii) of
this subparagraph. Copies of the requested material may also be mailed
to such person by such office upon request. If the requested reading
room material is not readily available for inspection at the office
where the request is made, then the request will be referred by such
office to one of the reading rooms of the Internal Revenue Service.
(c) Specific requests for other records -- (1) In general. Subject
to the application of the exemptions described in paragraph (b)(1) of
601.701, the Internal Revenue Service will, in conformance with 5 U.S.C.
552(a)(3), make reasonably described records available to a person
making a request for such records which conforms in every respect with
the rules and procedures set forth in this subpart. This paragraph
applies only to records in being which are in the possession or control
of the Internal Revenue Service.
(2) Requests for records not in control of the Internal Revenue
Service. (i) Where the request is for a record which is determined to
be in the possession or under the control of a constituent unit of the
Department of the Treasury other than the Internal Revenue Service the
request for such record will immediately be transferred to the
appropriate constituent unit and the requester notified to that effect.
Such referral will not be deemed a denial of access within the meaning
of these regulations. The constituent unit of the Department to which
such referral is made will treat such request as a new request addressed
to it and the time limits for response set forth in 31 CFR Part 1.5 (g),
(h), and (i) (relating to disclosure of Treasury Department records)
shall commence when the referral is received by the designated office or
officer of the constituent unit. Where the request is for a record
which is determined not to be in the possession or control of any
constituent unit of the Department of the Treasury, the requester will
be so advised and the request will be returned to the requester.
(ii) Where the record requested was created by another agency or
Department of the Treasury constituent unit (i.e., in its control) and a
copy thereof is in the possession of the Internal Revenue Service, the
Internal Revenue Service official to whom the request is deivered shall
refer the request to the agency or constituent unit which originated the
record for direct reply to the requester. The requester shall be
informed of such referral. This referral shall not be considered a
denial of access within the meaning of these regulations. However,
where the record is determined to be exempt from disclosure under 5
U.S.C. 552, the referral need not be made, but the Internal Revenue
Service shall inform the originating agency or constituent unit of its
determination. Where notifying the requester of its referral may cause
a harm to the originating agency or constituent unit which would enable
the originating agency or constituent unit to withhold the record under
5 U.S.C. 552, then such referral need not be made. In both of these
circumstances, the Internal Revenue Service official to whom the request
is delivered shall process the request in accordance with the procedures
set forth in this subpart.
(iii) When a request is received for a record created by the Internal
Revenue Service (i.e., in its possession and control) that includes
information originated by another agency or Department of the Treasury
constituent unit, the record shall be referred to the originating agency
or constituent unit for review, coordination, and concurrence. The
Internal Revenue Service official to whom the request is delivered shall
not issue its determination with respect to that record without prior
consultation with the originating agency or constituent unit.
(3) Form of request. The initial request for records must --
(i) Be made in writing and signed by the person making the request,
(ii) State that it is made pursuant to the Freedom of Information
Act, 5 U.S.C. 552, or regulations thereunder,
(iii) Be addressed to and mailed or hand delivered to the office of
the Internal Revenue Service official who is responsible for the control
of the records requested (see paragraph (g) of this section for the
responsible officials and their addresses), regardless of where such
records are maintained; if the person making the request does not know
the official responsible for the control of the records being requested,
the request should be addressed to and mailed or hand delivered to the
office of the director of the Internal Revenue Service district office
in the district where the requester resides.
(iv) Reasonably describe the records in accordance with subparagraph
(4)(i) of this paragraph,
(v) In the case of a request for records the disclosure of which is
limited by statute or regulations (as, for example, the Privacy Act (5
U.S.C. 552a), section 6103 of the Internal Revenue Code of 1986, or
regulations thereunder), establish the identity and the right of the
person making the request to the disclosure of the records in accordance
with paragraph (c)(4)(ii) of this section,
(vi) Set forth the address where the person making the request
desires to be notified of the determination as to whether the request
will be granted,
(vii) State whether the requester wishes to inspect the records or
desires to have a copy made and furnished without first inspecting them,
(viii) State the firm agreement of the requester to pay the fees for
search and duplication ultimately determined in accordance with
paragraph (f) of this section, or request that such fees be reduced or
waived and state the justification for such request, and
(ix) Identify the category of the requester and state how the records
will be used, as required by paragraph (f)(3) of this section.
Where the initial requests, rather than stating a firm agreement to
pay the fees ultimately determined in accordance with paragraph (f) of
this section, place an upper limit on the amount the requesters agree to
pay, which upper limit is deemed likely to be lower than the fees
estimated to ultimately be due, or where the requesters ask for an
estimate of the fees to be charged, the requesters shall be promptly
advised of the estimate of fees and asked to agree to pay such amount.
Where the initial requests include a request for reduction or waiver of
fees, the Internal Revenue Service officials responsible for the control
of the requested records (or their delegates) will determine whether to
grant the requests for reduction or waiver in accordance with paragraph
(f) of this section and notify the requesters of their decisions and, if
their decisions result in the requesters being liable for all or part of
the fees normally due, ask the requesters to agree to pay the amounts so
determined. The requirements of this subparagraph will not be deemed
met until the requesters have explicitly agreed to pay the fees
applicable to their requests for records, if any, or have made payment
in advance of the fees estimated to be due. In addition, requesters are
advised that only requests for records which fully comply with the
requirements of this subparagraph can be processed in accordance with
this section. Requesters will be promptly notified in writing of any
requirements which have not been met or any additional requirements to
be met. However, every effort will be made to comply with the requests
as written.
(4) Reasonable description of records; identity and right of the
requester. (i)(A) The request for records must describe the records in
reasonably sufficient detail to enable the Internal Revenue Service
employees who are familiar with the subject area of the request to
locate the records without placing an unreasonable burden upon the
Internal Revenue Service. While no specific formula for a reasonable
description of a record can be established, the requirement will
generally be satisfied if the requester gives the name, subject matter,
location, and years at issue, of the requested records. If the request
seeks records pertaining to pending litigation, the request should
indicate the title of the case, the court in which the case was filed,
and the nature of the case. However, it is suggested that the person
making the request furnish any additional information which will more
clearly identify the requested records. Where the requester does not
reasonably describe the records being sought, the requester shall be
afforded an opportunity to refine the request. Such opportunity may,
where desirable, involve a conference with knowledgeable Internal
Revenue Service personnel. The reasonable description requirement will
not be used by officers or employees of the Internal Revenue as a device
for improperly withholding records from the public.
(B) The Internal Revenue Service will make every reasonable effort to
comply fully with all requests for access to records subject only to any
applicable exemption set forth in 601.701(b)(1). However, in any
situation in which it is determined that a request for voluminous
records would unduly burden and interfere with the operations of the
Internal Revenue Service, the person making the request will be asked to
be more specific and to narrow the request, and to agree on an orderly
procedure for the production of the requested records, in order to
satisfy the request without disproportionate adverse effects on Internal
Revenue Service operations.
(ii) In the case of records containing information with respect to
particular persons the disclosure of which is limited by statute or
regulations, persons making requests shall establish their identity and
right to access to such records. Persons requesting access to such
records which pertain to themselves may establish their identity by --
(A) The presentation of a single document bearing a photograph (such
as a passport or identification badge), or the presentation of two items
of identification which do not bear a photograph but do bear both a name
and signature (such as a driver's license or credit card), in the case
of a request made in person,
(B) The submission of the requester's signature, address, and one
other identifier (such as a photocopy of a driver's license) bearing the
requester's signature, in the case of a request by mail, or
(C) The presentation in person or the submission by mail of a
notarized statement swearing to or affirming such person's identity.
Additional proof of persons' identity shall be required before the
requests will be deemed to have met the requirement of paragraph
(c)(3)(v) of this section if it is determined that additional proof is
necessary to protect against unauthorized disclosure of information in a
particular case. Persons who have identified themselves to the
satisfaction of Internal Revenue Service officials pursuant to this
subdivision shall be deemed to have established their right to access
records pertaining to themselves. Persons requesting records on behalf
of or pertaining to another person must provide adequate proof of the
legal relationship under which they assert the right to access the
requested records before the requirement of paragraph (c)(3)(v) of this
section will be deemed met. In the case of an attorney-in-fact, the
requester shall furnish an original of a properly executed power of
attorney together with one other identifier bearing the signature of the
person executing such power of attorney. In the case of a corporation,
if the requester has the authority to legally bind the corporation under
applicable state law, such as its president or chief executive officer,
then a written statement that the person making the request on behalf of
the corporation, on corporate letterhead, shall be sufficient. If the
requester is an officer or an employee of a corporation, then such
person shall furnish a certification by one of the corporation's
officers (other than the requester) that the person making the request
on behalf of the corporation is properly authorized to make such
request. If the requester is other than one of the above, then such
person shall furnish a resolution by the corporation's board of
directors providing that the person making the request on behalf of the
corporation is properly authorized to make such a request. A person
requesting access to records of a one-man corporation or a partnership
shall provide a notarized statement that the requester is in fact an
officer or official of the corporation or a member of the partnership.
(5) Date of receipt of request. Requests for records and any
separate agreement to pay, final notification of waiver of fees, or
letter transmitting prepayment shall be promptly stamped with the date
of delivery to or dispatch by the office of the Internal Revenue Service
officials responsible for the control of the records requested (or their
delegates). The latest of such stamped dates will be deemed for
purposes of this section to be the date of receipt of the request,
provided that the requirements of paragraph (c)(3) (i) through (vii) of
this paragraph have been satisfied, and, where applicable --
(i) The requester has agreed in writing, by executing a separate
contract or otherwise, to pay the fees for search, duplication, and
review determined due in accordance with paragraph (f) of this section,
or
(ii) The fees have been waived in accordance with paragraph (f) of
this section, or
(iii) Payment in advance has been received from the requester.
As soon as the date of receipt has been established as provided
above, the requester shall be informed and advised when a response may
be expected within the time limits specified in paragraphs (c) (7) and
(8) of this section, unless extended as provided in paragraph (9) of
this section, and the title of the officer responsible for such
response.
(6) Search for records requested. Upon the receipt of a request,
search services will be performed by Internal Revenue Service personnel
to identify and locate the requested records. Search time includes any
and all time spent looking for material responsive to the request,
including page-by-page or line-by-line identification of material within
records. However, where duplication of an entire record would be less
costly than a line-by-line identification, duplication should be
substituted for this kind of search. With respect to records maintained
in computerized form a search will include services functionally
analogous to search for records which are maintained in a conventional
form. However, the Internal Revenue Service is not required under 5
U.S.C. 552 to tabulate or compile information for the purpose of
creating a record.
(7) Initial determination -- (i) In general. The Director of the
Office of Disclosure or his/her delegate shall have the authority to
make initial determinations with respect to all requests for records of
the Internal Revenue Service. With the exception of records which are
controlled by the Assistant Commissioner (Inspection), the Director of
the Internal Revenue Service Data Center, the Assistant Commissioner
(International), or the Director of Practice, the Director of the Office
of Disclosure or his/her delegate shall have the sole authority to make
such determinations with respect to records controlled by the National
Office. Except where the Director of the Office of Disclosure or
his/her delegate has such sole authority, the initial determination as
to whether to grant the request for records may be made either by the
Director of the Office of Disclosure or by the Internal Revenue Service
officials responsible for the control of the records requested or their
delegates (see paragraph (g) of this section), including those officials
mentioned in the preceding sentence. The initial determination will be
made and notification thereof mailed within 10 days (excepting
Saturdays, Sundays, and legal public holidays) after the date of receipt
of the request, as determined in accordance with paragraph (c)(5) of
this section or the requester otherwise agrees to an extension of the
10-day time limitation.
(ii) Granting of request. If it is determined that the request is to
be granted, and if the person making the request desires a copy of the
requested records, a statement of fees, if any, in accordance with
paragraph (f) of this section, will be mailed to the requester,
requesting such payment prior to release of the records determined to be
available. Upon receipt of such fees, the Internal Revenue Service
official responsible for the control of the records (or his/her
delegate) will promptly mail such copies to the requester, with any
explanation of the deletions or withholdings, as applicable. However,
if no fees are due, then a copy of the available records will be
promptly mailed to the requester. In the case of a request for
inspection the requester will be notified in writing of the
determination, when and where the requested records may be inspected and
of the fees involved in complying with the request. Any fees involved
in complying with the request for inspection of records shall be
submitted prior to making the records available for inspection.
The records will promptly be made available for inspection, at the
time and place stated, normally at the appropriate office where the
records requested are controlled. However, if the person making the
request has expressed a desire to inspect the records at another office
of the Internal Revenue Service, every reasonable effort will be made to
comply with the request. Records will be made available for inspection
at such reasonable and proper times as not to interfere with their use
by the Internal Revenue Service or to exclude other persons from making
inspections. In addition, reasonable limitations may be placed on the
number of records which may be inspected by a person on any given date.
The person making the request will not be allowed to remove the records
from the office where inspection is made. If, after making inspection,
the person making the request desires copies of all or a portion of the
requested records, copies will be furnished upon payment of the
established fees prescribed by paragraph (f) of this section.
(iii) Denial of request. If it is determined that the request for
records should be denied (whether in whole or in part or subject to
conditions or exceptions), the person making the request will be so
notified by mail. The letter of notification will specify the city or
other location where the requested records are situated, contain a brief
statement of the grounds for not granting the request in full, set forth
the name and title or position of the official responsible for the
denial, and advise the person making the request of the right to appeal
to the Commissioner in accordance with paragraph (c)(8) of this section.
(iv) Inability to locate and evaluate within time limits. Where the
records requested cannot be located and evaluated within the initial
10-day period or any extension thereof in accordance with paragraph
(c)(9) of this section, the search for the records or evaluation will
continue, but the requesters will be so notified, advised that they may
consider such notification a denial of their requests for records, and
provided with the address to which an administrative appeal may be
delivered. However, the requesters may also be invited, in the
alternative, to agree to a voluntary extension of time in which to
locate and evaluate the records. Such voluntary extension of time will
not constitute a waiver of the requesters' right to appeal any denial of
access ultimately made or their right to appeal in the event of failure
to comply with the time extension granted.
(8) Administrative appeal. The requester may submit an
administrative appeal to the Commissioner at any time within 35 days
after the date of any notification described in paragraph (c)(7) (iii)
or (iv) of this section or after receipt of an adverse determination of
the requester's category described in paragraph (f)(3) of this section,
or the date of the letter transmitting the last records released,
whichever is later. The letter of appeal shall --
(i) Be made in writing and signed by the requester,
(ii) Be addressed and mailed to the Office of the Commissioner of
Internal Revenue: to expedite delivery, requests made by mail should be
addressed to --
Freedom of Information Appeal, Commissioner of Internal Revenue, c/o
Ben Franklin Station, P.O. Box 929, Washington, DC 20044, or
if hand delivered, delivery should be made to the Office of the
Director, Disclosure Litigation Division, Chief Counsel, National Office
of the Internal Revenue Service, 1111 Constitution Avenue, Washington,
DC 20224.
(iii) Reasonably describe the records requested to which the appeal
pertains in accordance with paragraph (c)(4)(i) of this paragraph,
(iv) Set forth the address where the appellant desires to be notified
of the determination on appeal,
(v) Specify the date of the request, and the office to which the
request was submitted and, where possible, enclose a copy of the initial
request and the initial determination being appealed, and
(vi) Petition the Commissioner to grant the request for records and
state any arguments in support thereof.
Appeals will be promptly stamped with the date of their delivery to
the Office of the Director, Disclosure Litigation Division, and the
later of this stamped date or the stamped date of a document submitted
subsequently which supplements the original appeal so that the appeal
satisfies the requirements set forth in paragraphs (c)(8) (i) through
(vi) of this section will be deemed by the Internal Revenue Service to
be the date of their receipt for all purposes of this section. The
Commissioner or his/her delegate will acknowledge receipt of the appeal
and advise the requester of the date of receipt and when a response is
due in accordance with this paragraph. If an appeal fails to satisfy
any of such requirements the person making the request will be promptly
advised in writing of the additional requirements to be met. The
determination to affirm the initial denial (in whole or in part) or to
grant the request for records will be made and notification of the
determination mailed within 20 days (exclusive of Saturdays, Sundays,
and legal public holidays) after the date of receipt of the appeal
unless extended pursuant to paragraph (c)(9)(i) of this section. If it
is determined that the appeal from the initial denial is to be denied
(in whole or in part), the requester will be notified in writing of the
denial, the reasons therefor, of the name and title or position of the
official responsible for the denial on appeal, and of the provisions of
5 U.S.C. 552(a)(4) for judicial review of that determination. If a
determination cannot be made within the 20-day period (or extension
thereof pursuant to paragraph (c)(9)(i) of this section or by grant of
the requester) the requester shall be promptly notified in writing that
the determination will be made as soon as practicable but that the
requester is nonetheless entitled to commence an action in a district
court as provided in paragraph (c)(11) of this section. However, the
requester may also be invited, in the alternative, to agree to a
voluntary extension of time in which to decide the appeal. Such
voluntary extension shall not constitute a waiver of the right of the
requester ultimately to commence an action in a United States district
court.
(9) Time extensions -- (i) 10-day extension. In unusual
circumstances, the time limitations specified in paragraphs (7) and (8)
of this section may be extended by written notice from the official
charged with the duty of making the determination to the person making
the request or appeal setting forth the reasons for such extension and
the date on which the determination is expected to be dispatched. Any
such extension or extensions of time provided by statute shall not
cumulatively total more than 10 working days. If an extension pursuant
to this subparagraph is invoked in connection with an initial
determination any unused days of the extension may be invoked in
connection with the determination on administrative appeal by written
notice from the official who is to make the appellate determination to
the requester. If no extension is sought for the initial determination,
the 10-day extension may be added to the ordinary 20-day period for
appellate review. As used in this paragraph, ''unusual circumstances''
means, but only to the extent reasonably necessary to the proper
processing of the particular request, the following:
(A) The need to search for and collect the requested records from
field facilities or other establishments in buildings that are separate
from that of the office processing the request,
(B) The need to search for, collect, and appropriately examine a
voluminous amount of separate and distinct records which are demanded in
a single request, or related requests, or
(C) The need for consultation, which will be conducted with all
practicable speed, with another agency having a substantial interest in
the determination of the request or with another constituent unit of the
Department of the Treasury or among two or more components of the
Internal Revenue Service (other than the Disclosure Litigation Division
of the Office of the Chief Counsel or the Office of Disclosure) having
substantial subject-matter interest therein. Consultations with
personnel of the Department of Justice, acting in their capacity as
legal counsel to the executive departments with respect to requests for
records under 5 U.S.C. 552, do not constitute a basis for an extension
under this paragraph (c)(9)(i)(C).
(ii) Extension by judicial review. If the Internal Revenue Service
fails to comply with the time limitations specified in paragraph (c) (7)
or (8) of this section and the person making the request initiates a
suit in accordance with paragraph (c)(11) of this section, the court in
which the suit was initiated may retain jurisdiction and allow the
Internal Revenue Service additional time to review its records, provided
that the Internal Revenue Service demonstrates (A) the existence of
exceptional circumstances, and (B) the exercise of due diligence in
responding to the request.
(10) Failure to comply. If the Internal Revenue Service fails to
comply with the time limitations specified in paragraphs (c) (7), (8),
or (9)(i) of this section, any persons making requests for records
satisfying the requirements of subdivisions (i) through (ix) of
paragraph (c)(3) of this section, shall be deemed to have exhausted
their administrative remedies with respect to such requests.
Accordingly, these persons may initiate suit in accordance with
paragraph (c)(11) of this section.
(11) Judicial review. If a request for records is denied upon appeal
pursuant to paragraph (c)(8) of this section, or if no determination is
made within the 10-day or 20-day periods specified in paragraphs (c) (7)
and (8) of this section, or the period of any extension pursuant to
paragraph (c)(9)(i) of this section, or by grant of the requester,
respectively, the person making the request may commence an action in a
U.S. district court in the district in which the requester resides, in
which the requester's principal place of business is located, in which
the records are situated, or in the District of Columbia, pursuant to 5
U.S.C. 552(a)(4)(B). The statute authorizes an action only against the
agency. With respect to records of the Internal Revenue Service, the
agency is the Internal Revenue Service, not an officer or an employee
thereof. Service of process in such an action shall be in accordance
with the Federal Rules of Civil Procedure (28 U.S.C. App.) applicable to
actions against an agency of the United States. Delivery of process
upon the Internal Revenue Service must be directed to the Commissioner
of Internal Revenue, Attention: CC:GLS, 1111 Constitution Avenue, NW.,
Washington, DC 20224. The Internal Revenue Service will serve an answer
or otherwise plead to any complaint made under this paragraph within 30
days after service upon it, unless the court otherwise directs for good
cause shown. The district court will determine the matter de novo, and
may examine the contents of the Internal Revenue Service records in
question in camera to determine whether such records or any part thereof
shall be withheld under any of the exemptions described in paragraph
(b)(1) of 601.701. The burden will be upon the Internal Revenue Service
to sustain its action in not making the requested records available.
The court may assess against the United States reasonable attorney fees
and other litigation costs reasonably incurred by the person making the
request in any case in which the complainant has substantially
prevailed.
(12) Preservation of records. All correspondence relating to the
requests received by the Internal Revenue Service under this chapter,
and all records processed pursuant to such requests, shall be preserved,
until such time as the destruction of such correspondence and records is
authorized pursuant to Title 44 of the United States Code. Under no
circumstances shall records be destroyed while they are the subject of a
pending request, appeal, or lawsuit under 5 U.S.C. 552.
(13) Proceeding against officer or employee. Under 5 U.S.C.
552(a)(4)(F), the Special Counsel is required, upon the issuance of a
specified finding by a court, to initiate a proceeding to determine
whether disciplinary action is warranted against an officer or employee
of the Internal Revenue Service who was primarily responsible for a
withholding of records. The Special Counsel, after investigation and
consideration of the evidence submitted, shall submit its findings and
recommendations to the Special Counsel and the Secretary of the
Treasury, and shall send copies of the findings and recommendations to
the officer or employee or his/her representative. (See 5 CFR Part
294.1201-1207 (relating to disciplinary actions by the Special
Counsel).)
(d) Rules for disclosure of certain specified matters -- (1)
Inspection of tax returns and return information. The inspection of
returns and return information is governed by the provisions of the
internal revenue laws and regulations thereunder promulgated by the
Secretary of the Treasury. See section 6103 and the regulations
thereunder. Written requests for this information shall be made in
accordance with Rev. Proc. 66-3, as modified by Rev. Proc. 84-71,
1984-2 C.B. 735 and Rev. Proc. 85-56, 1985-2 C.B. 739.
(2) Record of seizure and sale of real estate. Subject to the rules
on disclosure set forth in section 6103, Record 21, Part 2, ''Record of
seizure and sale of real estate'', is open for public inspection in
offices of district directors and copies are furnished upon application.
However, Record 21 does not list real estate seized for forfeiture
under the internal revenue laws (see IRC 7302).
(3) Information returns of certain tax-exempt organizations and
certain trusts. Information furnished on Form 990, Form 1041-A, and on
the annual report by private foundations pursuant to sections 6033,
6034, 6056 (as in effect before its repeal by Pub. L. 96-603), is open
to public inspection. This information will be made available for
public inspection in the Freedom of Information Reading Room, Internal
Revenue Service, 1111 Constitution Avenue, NW., Washington, DC 20224, as
well as in the office of any district director. Copies of these records
may, upon written request, be obtained from these offices or from the
office of any service center director. The applicability of this
subparagraph is subject to the rules on disclosure set forth in section
6104(b) and 301.6104(b)-1.
(4) Applications of certain organizations for tax exemption. Subject
to the rules on disclosure set forth in section 6104(a) and 301.6104
(a)-1, (a)-5, and (a)-6, applications and certain papers submitted in
support of such applications, filed by organizations described in
section 501 (c) or (d) and determined to be exempt from taxation under
section 501(a), and any letter or other document issued by the Internal
Revenue Service with respect to such applications, will be made
available for public inspection, upon written request, in the Freedom of
Information Reading Room, Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224, or the office of any district
director.
(5) Applications with respect to certain deferred compensation plans
and accounts. Applications and papers submitted in support of such
applications, filed after September 2, 1974, with respect to the
qualification of a pension, profit sharing, or stock bonus plan under
section 401(a), 403(a), or 405(a), an individual retirement account
described in section 408(a), an individual retirement annuity described
in section 408(b), or with respect to the exemption from tax of an
organization forming part of such a plan or account, and any documents
issued by the Internal Revenue Service dealing with such qualification
or exemption, are open to public inspection. Such material will be made
available for public inspection in the Freedom of Information Reading
Room, Internal Revenue Service, 1111 Constitution Avenue, NW.,
Washington, DC 20224, as well as in the office of any district director
regardless of where the applications are filed. This subparagraph shall
not apply with respect to plans having not more than 25 plan
participants and its applicability is subject to the rules set forth in
section 6104(a) and 301.6104 (a)-1 through (a)-6 of this chapter.
(6) Publication of statistics of income. Statistics with respect to
the operation of the income tax laws are published annually in
accordance with section 6108 and 301.6108-1 of this chapter.
(7) Comments received in response to a notice of proposed rule
making. Written comments received in response to a notice of proposed
rule making may be inspected, upon written request, by any person upon
compliance with the provisions of this paragraph. Comments which may be
inspected are located in the Freedom of Information Reading Room,
Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC
20224. The request to inspect comments must be in writing and signed by
the person making the request and should be addressed to the
Commissioner of Internal Revenue, Attention: CC:LR:T, Washington, DC
20224. Upon delivery of such a written request to the place where the
comments are located during the regular business hours of that office,
the person making the request may inspect those comments that are the
subject of the request. Copies of comments may be made in the Freedom
of Information Reading Room by the person making the request or may be
requested, in writing, to the Commissioner of Internal Revenue,
Attention: CC:LR:T, Washington, DC 20224. The person making the
request for copies should allow a reasonable time for processing the
request. The provisions of paragraph (f)(5) of this section, relating
to fees, shall apply with respect to requests made in accordance with
this subparagraph.
(8) Accepted offers in compromise. A copy of the Abstract and
Statement and the attached narrative report for each accepted offer in
compromise with respect to any liability for a tax imposed by Title 26
will be made available for inspection and copying in the following
locations:
(i) Except for Exempt Organizations, in the district office (or the
Office of the Assistant Commissioner (International)) having
jurisdiction over the place in which the taxpayer resides and
(ii) For Exempt Organizations, in the key district which has
jurisdiction over the particular organization.
(9) Public inspection of written determinations. Certain rulings,
determination letters, and technical advice memorandums are open to
public inspection pursuant to section 6110 of the Code.
(e) Other disclosure procedures. For procedure to be followed by
officers and employees of the Internal Revenue Service upon receipt of a
request or demand for certain internal revenue records or information
the disclosure procedure for which is not covered by this section, see
301.9000-1 of this chapter.
(f) Fees for services -- (1) In general. The fees to be charged for
search, duplication, and review services performed by the Internal
Revenue Service, whether or not such services are performed pursuant to
the Freedom of Information Act or the regulations thereunder, shall be
determined and collected in accordance with the provisions of this
paragraph. A fee shall not be charged for monitoring a requester's
inspection of records which contains exempt matter. The Internal
Revenue Service may recover the applicable fees even if there is
ultimately no disclosure of records. Should services other than the
services described in this paragraph be requested and rendered,
appropriate fees will be established by the Commissioner or his/her
delegate, and imposed and collected pursuant to 31 U.S.C. 483(a),
subject, however, to the constraint imposed by 5 U.S.C. 552(a)(4)(A).
(2) Waiver or reduction of fees. The fees authorized by this
paragraph may be waived or reduced --
(i) At the discretion of any Internal Revenue Service official --
(A) Who is authorized to make the initial determination pursuant to
paragraph (c)(7) of this section, in the case of a record which is not
located for any reason, or
(B) Who determines any portion of the requested record to be exempt
from disclosure; or
(ii) On a case-by-case basis in accordance with this subdivision by
any Internal Revenue Service official who is authorized to make the
initial determination pursuant to paragraph (c)(7) of this section,
provided such waiver or reduction has been requested in writing. Fees
will be waived or reduced by such official when it is determined that
disclosure of the requested information is in the public interest
because it is likely to contribute significantly to public understanding
of the operations or activities of the Internal Revenue Service and is
not primarily in the commercial interest of the requester. Such
officials shall consider several factors, including, but not limited to,
those set forth below, in determining requests for waiver or reduction
of fees --
(A) Whether the subject of the releasable records concerns the
agency's operations or activities;
(B) Whether the releasable records are likely to contribute to an
understanding of the agency's operations or activities;
(C) Whether the releasable records are likely to contribute to the
general public's understanding of the agency's operations or activities
(e.g., how will the requester convey the information to the general
public);
(D) The significance of the contribution to the general public's
understanding of the agency's operations or activities (e.g., is the
information contained in the releasable records already available to the
general public);
(E) The existence and magnitude of the requester's commercial
interest, as that term is used in paragraph (f)(3)(i)(A) of this
section, being furthered by the releasable records; and
(F) Whether the magnitude of the requester's commercial interest is
sufficiently large in comparison to the general public's interest.
(iii) Requesters asking for reduction or waiver of fees must state
the reasons why they believe disclosure meets the standards set forth in
paragraph (f)(2)(ii) of this section.
(iv) Requesters who base their request for reduction or waiver of
fees solely on the basis of their indigency will not be entitled to a
reduction or waiver of fees.
(v) Normally, no charge will be made for providing records to
Federal, state, or foreign governments, international governmental
organizations, or local governmental agencies or offices thereof. The
initial request for waiver or reduction of fees should be addressed to
the official of the Internal Revenue Service to whose office the request
for disclosure is delivered pursuant to paragraph (c)(3)(iii) of this
section. Appeals from denials of requests for waiver or reduction of
fees shall be decided by the Commissioner in accordance with the
criteria set forth in subdivision (iii) of this subparagraph. Appeals
shall be addressed in writing to the Office of the Commissioner within
35 days of the denial of the initial request for waiver or reduction and
shall be decided promptly. See paragraph (c)(8) of this section for the
appropriate address. Upon receipt of the determination on appeal to
deny a request for waiver of fees, the requester may initiate an action
in U.S. district court to review the request for waiver of fees. In
such actions, the courts will consider the matter de novo, except that
the court's review of the matter shall be limited to the record before
the Internal Revenue Service official to whose office the request for
waiver is delivered. Upon receipt of the determination on appeal to
deny a request for reduction of fees, the requester may initiate an
action in U.S. district court to review the request for reduction of
fees. In such actions, the courts will consider the matter under the
arbitrary and capricious standard.
(3) Categories of requesters -- (i) In general. A request for
records under this section shall include an attestation, under penalty
of perjury, as to the status of the requester solely for use by the
Internal Revenue Service official to whose office the request is
delivered in determining the appropriate fees to be assessed.
Requesters shall attest that they fall into one of the categories set
forth below --
(A) Commercial use requester. Any person who seeks information for a
use or purpose that furthers the commercial, trade, or profit interests
of the requester or the person on whose behalf the request is made.
(B) Media requester. Any person actively gathering news for an
entity that is organized and operated to publish or broadcast news
(i.e., information about current events or of current interest to the
public) to the public. News media entities include, but are not limited
to, television or radio stations broadcasting to the public at large,
publishers of periodicals, to the extent they disseminate news, who make
their periodicals available for purchase or subscription by the general
public, and telecommunications. Free lance journalists shall be
included as media requesters if they can demonstrate a solid basis for
expecting publication through a qualifying news entity (e.g.,
publication contract, past publication record). Specialized
periodicals, although catering to a narrower audience, may be considered
media requesters so long as they are available to the public generally,
via newsstand or subscription.
(C) Educational institution requester. Any person who, on behalf of
a preschool, public or private elementary or secondary school,
institution of undergraduate or graduate higher education, institution
or professional or vocational education, which operates a program or
programs of scholarly research, seeks records in furtherance of the
institution's scholarly research and is not for a commercial use.
(D) Noncommercial scientific institution requester. Any person on
behalf of an institution that is not operated on a commercial basis,
that is operated solely for the purpose of conducting scientific
research whose results are not intended to promote any particular
product or industry.
(E) Other requester. Any requester who falls outside the above
categories.
(ii) Allowable charges --
(A) Commercial use requesters. Records shall be provided for the
cost of search, duplication, and review (including doing all that is
necessary to excise and otherwise prepare records for release) of
records. Commercial use requesters are not entitled to 2 hours of free
search time or 100 pages of duplication.
(B) Media requesters. Records shall be provided for the cost of
duplication alone, excluding fees for the first 100 pages.
(C) Educational institution requesters. Records shall be provided
for the cost of duplication alone, excluding fees for the first 100
pages.
(D) Noncommercial scientific institution requesters. Records shall
be provided for the cost of duplication alone, excluding fees for the
first 100 pages.
(E) Other requesters. Requesters who do not fit into any of the
above categories shall be charged fees that will cover the full direct
cost of searching for and duplicating records, except that the first 2
hours of search time and first 100 pages of duplication shall be
furnished without charge.
(4) Avoidance of unexpected fees. In order to protect requesters
from unexpected fees, all requests for records shall state the agreement
of the requesters to pay the fees determined in accordance with
paragraph (f)(5) of this section or state the upper limit they are
willing to pay to cover the costs of processing their requests. When
the fees for processing requests are estimated by the Internal Revenue
Service to exceed that limit, or when requesters have failed to state a
limit and the costs are estimated to exceed $250, and the Internal
Revenue Service has not then determined to waive or reduce the fees, a
notice shall be sent to the requesters. This notice shall --
(i) Inform the requester of the estimated costs;
(ii) Extend an offer to the requester to confer with agency personnel
in an attempt to reformulate the request in a manner which will reduce
the fees and still meet the needs of the requester;
(iii) If the requester is not amenable to reformulation, which would
reduce fees to under $250, then advance payment shall be required; and
(iv) Inform the requester that the time period, within which the
Internal Revenue Service is obliged to make a determination on the
request, will not begin to run, pending a reformulation of the request
or the receipt of advance payment from the requester, as appropriate.
(5) Fees for services. The fees for services performed by the
Internal Revenue Service shall be imposed and collected as set forth in
this paragraph. No fees shall be charged if the costs of routine
collecting and processing the fees allowable under 5 U.S.C.
552(a)(4)(A) are likely to equal or exceed the amount of the fee.
(i) Search services. Fees charged for search services are as follows
--
(A) Searches other than for computerized records -- $17.00 for each
hour or fraction thereof for time spent by each clerical, professional,
and supervisor in finding the records and information within the scope
of the request.
(B) Searches for computerized records -- Actual direct cost of the
search. The fee for computer printouts will be actual costs.
(C) Searches requiring travel or transportation -- Shipping charges
to transport records from one location to another, or for the
transportation of an employee to the site of requested records when it
is necessary to locate rather than examine the records, shall be at the
rate of the actual cost of such shipping or transportation.
(D) Other services and materials requested, pursuant to the Freedom
of Information Act, which are not covered by this part are chargeable at
the actual cost to the Internal Revenue Service.
(ii) Review services. (A) Review is the process of examining records
in response to a commercial use requester, as that term is defined in
paragraph (f)(3)(i)(A) of this section, upon initial consideration of
the applicability of an exemption described in paragraph (b)(1) of
601.701 to the requested records, be it at the initial request or
administrative appeal level, to determine whether any portion of any
record responsive to the request is permitted to be withheld. Review
includes doing all that is necessary to excise and otherwise prepare the
records for release. Review does not include the time spent on
resolving general legal or policy issues regarding the applicability of
exemptions to the requested records.
(B) Fees charged for review services -- $21.00 for each hour or
fraction thereof for time spent by each clerical, professional, and
supervisor in reviewing the records for disclosure.
(iii) Duplication other than for returns and related documents. Fees
charged for duplication other than for returns and related documents are
as follows -- (A) $.15 per copy of each page, up to 8 1/2'' x 14'', made
by photocopy or similar process.
(B) Photographs, films, and other materials -- actual cost of
duplication.
(C) Records may be released to a private contractor for copying and
the requester will be charged for the actual cost of duplication charged
by the private contractor, so long as the cost to the requester is not
higher than if the Internal Revenue Service had duplicated the records
itself.
(D) When other duplications not specifically identified above are
requested and provided pursuant to the Freedom of Information Act their
direct cost to the Internal Revenue Service shall be charged.
(iv) Charges for copies of returns and related documents. Charges
for furnishing copies of returns and related documents are as follows:
(A) A charge of $4.25 will be made for each request for a copy of a
return or other related documents (other than Employee Plans and Exempt
Organization returns). Payments are to be submitted in advance using
IRS Form 4506, Request for Copy of Tax Form.
(B) A charge of $1.00 for the first page and $.15 for each subsequent
page will be made for copies of Employee Plans and Exempt Organizations
tax returns and related documents. Payments will be submitted
subsequent to receipt of IRS Form 2860, Document Transmittal and Bill.
(6) Printed material. Certain relevant government publications which
will be placed on the shelves of the reading rooms and similar public
inspection facilities will not be sold at these locations. However,
copies of pages of these publications may be duplicated on the premises
and a fee for such services may be charged in accordance with paragraph
(f)(5)(iii) of this section. A person desiring to purchase the complete
publication, for example, an Internal Revenue Bulletin, should contact
the Superintendent of Documents, U.S. Government Printing Office,
Washington, DC 20402.
(7) Search and deletion services with respect to records open to
public inspection pursuant to section 6110 of the Code. Fees charged
for searching for and making deletions in records open to public
inspection pursuant to section 6110 of the Code only upon written
request shall be at actual cost, as the Commissioner may from time to
time establish.
(8) Form of payment. Payment shall be made by check or money order,
payable to the order of the Treasury of the United States or the
Internal Revenue Service.
(9) Advance payments. (i) If previous search, review, or duplication
fees have not been paid in a timely fashion as defined in paragraph
(f)(10) of this section by a person making a request for records, the
Internal Revenue Service shall require that person to remit any
outstanding balance plus interest as authorized in paragraph (f)(10) of
this section, plus payment of estimated fees in advance before
processing the request. The ''person making the request'' for purposes
of this paragraph is the person in whose name a request is made, except
that if such person is making the request on behalf of another person
whose identity is apparent on the face of the request (including
attached documents), such other person is considered the ''person making
the request.'' The person who made the prior request to which fees are
outstanding is identified in the same manner.
(ii) Where it is estimated or determined that allowable fees required
to be paid by a requester are likely to exceed $250, the requester will
be required to make an advance payment of the entire fee before the
Internal Revenue Service official to whom the request is delivered will
begin to process the request.
(iii) When the Internal Revenue Service acts pursuant to paragraphs
(f)(9) (i) or (ii) of this section, the administrative time limits
prescribed in paragraphs (c)(7) and (8) of this section, plus
permissible extensions of these time limits as prescribed in paragraph
(c)(9)(i) of this section, will begin only after the Internal Revenue
Service official to whom the request is delivered has received the fees
described above.
(10) Interest. Interest shall be charged to requesters who fail to
pay the fees in a timely fashion; that is, within 30 days following the
day on which the statement of fees as set forth in paragraph (c)(7)(i)
of this section was sent by the Internal Revenue Service official to
whom the request was delivered. Interest accrues from the date the
statement of fees was mailed to the requester. Interest will be at the
rate prescribed in 31 U.S.C. 3717. Pursuant to the Debt Collection Act
of 1982, Pub. L. 97-365, the Internal Revenue Service may take all
steps authorize by the Debt Collection Act of 1982, including
administrative offset, disclosure to consumer reporting agencies, and
use of collection agencies, as otherwise authorized by law to encourage
repayment.
(11) Aggregating requests. When the Internal Revenue Service
official to whom a request is delivered reasonably believes that a
requester or group of requesters is attempting to break down a request
into a series of requests for the purpose of evading the assessment of
fees, the Internal Revenue Service shall aggregate such requests and
charge accordingly, upon notification to the requester and/or
requesters.
(g) Responsible officials and their addresses. For purposes of this
section, the Internal Revenue Service officials responsible for the
control of records are the following officials, in the case of records
under their jurisdiction: The Assistant Commissioner (Inspection),
Assistant Commissioner (International), the Director of Practice,
Regional Commissioners, District Directors, Service Center Directors,
and the Director of the Internal Revenue Service Data Center. In the
case of records of the National Office not under the jurisdiction of one
of the officials referred to in the preceding sentence (including
records of the National Office of the Chief Counsel), the Director,
Office of Disclosure is the responsible official. Records of a Regional
Counsel's Office shall be deemed to be under the jurisdiction of the
Regional Commissioner; records of a District Counsel's office shall be
deemed to be under the jurisdiction of the District Director. The
addresses of these officials are:
Mailing Address
Director, Office of Disclosure
Internal Revenue Service
FOIA Request
P.O. Box 388
c/o Ben Franklin Station
Washington, DC 20044
Walk-In Address
1111 Constitution Avenue NW.
Washington, DC
Mailing Address
Assistant Commissioner (Inspection)
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
1111 Constitution Avenue NW.
Washington, DC 20224
Walk-in Address
Same as mailing address
Mailing Address
Director, IRS Data Center
Attn: Disclosure Officer
Internal Revenue Service
FOIA Request
1300 John C. Lodge Drive
Detroit, Michigan 48226
Walk-in Address
Same as mailing address
Mailing Address
Director of Practice
Attn: Disclosure Officer
Internal Revenue Service
FOIA Request
1111 Constitution Avenue NW.
Washington, DC 20224
Walk-in Address
1200 Pennsylvania Avenue NW.
Ariel Rios Bldg. Room 1413
Washington, DC
Mailing Address
Assistant Commissioner (Intern't.)
Attn: Disclosure Officer
Internal Revenue Service
FOIA Request
950 L Enfant Plaza
Washington, DC 20024
Walk-In Address
Same as mailing address
Mailing Address
Regional Commissioner
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
90 Church Street
New York, New York 10007
Walk-in Address
Same as mailing address
Mailing Address
Director, Augusta District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 787
Augusta, Maine 04330
Walk-in Address
68 Sewall Street
Augusta, Maine
Mailing Address
Director, Albany District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
Leo O'Brien Fed. Office Bldg.
Clinton Ave. & N. Pearl St.
Albany, New York 12207
Walk-in Address
Same as mailing address
Mailing Address
Director, Brooklyn District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
35 Tillary Street
Brooklyn, New York 11201
Walk-in Address
Same as mailing address
Mailing Address
Director, Boston District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 9097 JFK Post Office
Boston, Massachusetts 02203
Walk-in Address
JFK Federal Building
Boston, Massachusetts
Mailing Address
Director, Buffalo District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 1040 Niagara Square Station
Buffalo, New York 14201
Walk-in Address
111 West Huron Street
Buffalo, New York
Mailing Address
Director, Burlington District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
11 Elmwood Avenue
Burlington, Vermont 05401
Walk-in Address
Same as mailing address
Mailing Address
Director, Hartford District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
135 High Street
Hartford, Connecticut 06103
Walk-in Address
Same as mailing address
Mailing Address
Director, Manhattan District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
120 Church Street
New York, New York 10007
Walk-in Address
Same as mailing address
Mailing Address
Director, Portsmouth District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
80 Daniel Street
Portsmouth, NH 03801
Walk-in Address
Same as mailing address
Mailing Address
Director, Providence District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
300 Westminister Mall
Providence, RI 02903
Walk-in Address
Same as mailing address
Mailing Address
Director, Andover Service Center
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
310 Lowell Street Stop 218
Andover, Massachusetts 01812
Walk-in Address
Same as mailing address
Mailing Address
Director, Brookhaven Service Center
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 400, Stop 241
Brookhaven, New York 11719
Walk-in Address
1040 Waverly Avenue
Holtsville, New York
Mailing Address
Regional Commissioner
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 12010
Philadelphia, Pa. 19105
Walk-in Address
600 Arch Street, 7th Floor
Philadelphia, Pennsylvania
Mailing Address
Director, Newark District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 270, Rm. 1535
Newark, New Jersey 07101
Walk-in Address
970 Broad Street
Newark, New Jersey
Mailing Address
Director, Baltimore District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 1018
Baltimore, Maryland 21203
Walk-in Address
31 Hopkins Plaza
Baltimore, Maryland
Mailing Address
Director, Philadelphia District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 12010
Philadelphia, Pa. 19105
Walk-in Address
600 Arch Street, 7th Floor
Philadelphia, Pennsylvania
Mailing Address
Director, Pittsburgh District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 2488
Pittsburgh, Pa. 15230
Walk-in Address
1000 Liberty Avenue
Pittsburgh, Pennsylvania
Mailing Address
Director, Richmond District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 10107
Richmond, Va. 23240
Walk-in Address
400 North Eighth Street
Richmond, Virginia
Mailing Address
Director, Wilmington District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 2415
Wilmington, Delaware 19899
Walk-in Address
844 King Street, 2nd Floor
Wilmington, Delaware
Mailing Address
Director, Philadelphia Service Center
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 245, Drop Point 590A
Bensalem, Pennsylvania 19020
Walk-in Address
11601 Roosevelt Boulevard
Bensalem, Pennsylvania
Mailing Address
Regional Commissioner
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 926, Room 626
Atlanta, Georgia 30370
Walk-in Address
275 Peachtree Street, NE.,
Atlanta, Georgia
Mailing Address
Director, Atlanta District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 1037, Room 554
Atlanta, Georgia 30370
Walk-in Address
275 Peachtree Street, NE.,
Atlanta, Georgia
Mailing Address
Director, Birmingham District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
500 22nd Street So., Rm. 312
Birmingham, Alabama 35233
Walk-in Address
Same as mailing address
Mailing Address
Director, Columbia District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
Fed. Office Bldg., Rm. 408
1835 Assembly Street
Columbia, S.C. 29202
Walk-in Address
Same as mailing address
Director, Ft. Lauderdale District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
1 University Drive, Suite 220
Ft. Lauderdale, Florida 33324
Walk-in Address
Same as mailing address
Mailing Address
Director, Greensboro District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
320 Federal Place, Room 240
Greensboro, NC 27401
Walk-in Address
Same as mailing address
Mailing Address
Director, Jackson District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
100 W. Capitol Street
Suite 504, Room 31
Jackson, Mississippi 39269
Walk-in Address
Same as mailing address
Mailing Address
Director, Jacksonville District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 35045, Stop 40340
Jacksonville, Fla. 32202
Walk-in Address
Same as mailing address
Mailing Address
Director, Little Rock District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 3778, Stop 3
Little Rock, Arkansas 72203
Walk-in Address
700 W. Capitol Avenue
Room 1002
Little Rock, Arkansas
Mailing Address
Director, Nashville District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 1107, Room 375
Nashville, Tennessee 37202
Walk-in Address
801 Broadway, Room 375
Nashville, Tennessee
Mailing Address
Director, New Orleans District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
500 Camp Street
Room 705, Stop 40
New Orleans, La. 70130
Walk-in Address
Same as Mailing address
Mailing Address
Director, Atlanta Service Center
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
4800 Buford Highway
Chamblee, Georgia 30006
Walk-in Address
Same as mailing address
Mailing Address
Director, Memphis Service Center
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 30309, Stop 30
Memphis, Tennessee 38130
Walk-in Address
3131 Democrat Road, Room 30
Memphis, Tennessee
Mailing Address
Regional Commissioner
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
One N. Wacker Drive
Chicago, Illinois 60606
Walk-in Address
Same as mailing address
Mailing Address
Director, Aderdeen District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 370
Aberdeen, SD 57402
Walk-in Address
115 Fourth Avenue, SE
Aberdeen, South Dakota
Mailing Address
Director, Chicago District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
230 S. Dearbrn St., Rm. 1980
Chicago, Illinois 60604
Walk-in Address
Same as mailing address
Mailing Address
Director, Des Moines District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 1337 Stop 15-1
Des Moines, Iowa 50305
Walk-in Address
210 Walnut Street
Des Moines, Iowa
Mailing Address
Director, Fargo District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 8
Fargo, North Dakota 58107
Walk-in Address
653 Second Avenue North
Fargo, North Dakota
Mailing Address
Director, Omaha District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 1052, Downtown Sta.
Omaha, Nebraska 68101
Walk-in Address
106 South 15th Street
Omaha, Nebraska
Mailing Address
Director, Milwaukee District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 495, Room 436
Milwaukee, Wisconsin 53201
Walk-in Address
Federal Bldg. & Courthouse
517 E. Wisconsin Avenue
Milwaukee, Wisconsin
Mailing Address
Director, Helena District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
301 S. Park Avenue, 2d Floor
Helena, Montana 59626
Walk-in Address
Same as mailing address
Mailing Address
Director, St. Louis District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 1548 Room 935
St. Louis, Missouri 63188
Walk-in Address
1114 Market Street
St. Louis, Missouri
Mailing Address
Director, St. Paul District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
316 N. Robert Street
Stop 2
St. Paul, Minnesota 55101
Walk-in Address
Same as mailing address
Mailing Address
Director, Springfield District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 19206
Springfield, Illinois 62705
Walk-in Address
320 W. Washington Street
Sprinfield, Illinois
Mailing Address
Director, Kansas City Service Center
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 24551 Stop 7
Kansas City, Missouri 64131
Walk-in Address
2306 East Bannister Road
Kansas City, Missouri
Mailing Address
Regional Commissioner
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 1818
Cincinnati, Ohio 45201
Walk-In Address
550 Main Street
Cincinnati, Ohio
Mailing Address
Director, Cincinnati District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 1818
Cincinnati, Ohio 45201
Walk-in Address
550 Main Street
Cincinnati, Ohio
Mailing Address
Director, Cleveland District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 99181
Cleveland, Ohio 44199
Walk-in Address
1240 East 9th Street
Cleveland, Ohio
Mailing Address
Director, Detroit District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 32500 Stop 11
Detroit, Michigan 48232
Walk-in Address
Patrick McNamara Bldg.
477 Michigan Ave. Rm. 2483
Detroit, Michigan
Mailing Address
Director, Indianapolis District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 44242 Stop 27
Indianapolis, Indiana 46244
Walk-in Address
Federal Office Building
575 N. Pennsylvania Avenue
Indianapolis, Indiana
Mailing Address
Director, Louisville District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 1735, Stop 27
Louisville, Kentucky 40201
Walk-in Address
Post Office Building Seventh & Broadway
Louisville, Kentucky
Mailing Address
Director, Parkersburg District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 1388
Parkersburg, W. Va. 26102
Walk-in Address
425 Juliana Street
Parkersburg, West Virginia
Mailing Address
Director, Cincinnati Service Center
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 267 Stop 68
Covington, Kentucky 41019
Walk-in Address
200 West Fourth Street
Covington, Kentucky
Mailing Address
Regional Commissioner
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
7839 Churchill Way LB-70
Dallas, Texas 75222
Walk-in Address
Same as mailing address
Mailing Address
Director, Dallas District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
1100 Commerce St. Stop 7000 DAL
Dallas, Texas 75242
Walk-in Address
Same as mailing address
Mailing Address
Director, Albuquerque District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 1967 Stop 7000 ALB
Albuquerque, N.M. 87103
Walk-in Address
517 Gold Avenue, S.W.
Albuquerque, New Mexico
Mailing Address
Director, Austin District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 1448 Stop 7000 AUS
Austin, Texas 78767
Walk-in Address
300 E. 8th Street Stop 100D
Austin, Texas
Mailing Address
Director, Denver District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
1050 17th St. Stop 7000 DEN
Denver, Colorado 80265
Walk-in Address
Same as mailing address
Mailing Address
Director, Houston District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
3223 Briarpark Stop 7000 H-BP
Houston, Texas 77042
Walk-in Address
Same as mailing address
Mailing Address
Director, Cheyenne District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
308 West 21 Street
Stop 7000 CHE
Cheyenne, Wyoming 82001
Walk-in Address
Same as mailing address
Mailing Address
Phoenix District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
2120 North Central Avenue
Mail Stop 7000 PH
Phoenix, Arizona 85004
Walk-in Address
Same as mailing address
Mailing Address
Director, Okla. City District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 66 Stop 7000 OKC
Oklahoma City, OK 73102
Walk-in Address
200 N.W. Fourth Street
Oklahoma City, Oklahoma
Mailing Address
Director, Austin Service Center
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 934 Stop 70000 AUSC
Austin, Texas 78767
Walk-in Address
3651 S. Interregional Hwy.
Austin, Texas
Mailing Address
Director, Salt Lake City District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
465 S. 400 East Street
Mail Stop 70000 SLC
Salt Lake City, Utah 84111
Walk-in Address
Same as mailing address
Mailing Address
Director, Wichita District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
412 S. Main St. Stop 7000 WIC
Wichita, Kansas 67202
Walk-in Address
Same as mailing address
Mailing Address
Director, Ogden Service, Ctr.
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 9411 Stop 7000 OSC
Ogden, Utah 84409
Walk-in Address
1160 West 1200 South Street
Ogden, Utah
Mailing Address
Regional Commissioner
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
450 Golden Gate Avenue
Room 2301 Stop 2231
San Francisco, Ca. 94102
Walk-in Address
Same as mailing address
Mailing Address
Director, Boise District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
Box 041, Room 291
Boise, Idaho 83724
Walk-in Address
Same as mailing address
Mailing Address
Director, Anchorage District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 101500
Anchorage, Alaska 99510
Walk-in Address
949 E. 36th Ave., Suite 101
Anchorage, Alaska
Mailing Address
Director, Laguna Niguel District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box C-8
Laguna Niguel, Ca. 92677
Walk-in Address
24000 Via Avila Road
Laguna Niguel, California
Mailing Address
Director, Honolulu District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 50089
Honolulu, Hawaii 96850
Walk-in Address
300 Ala Moana Blvd.
Federal Bldg. Rm. 2104
Honolulu, Hawaii
Mailing Address
Director, Los Angeles District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 391 Room 5202
300 N. Los Angeles Street
Los Angeles, Ca. 90012
Walk-in Address
Same as mailing address
Mailing Address
Director, Las Vegas District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 16045
Las Vegas, Nevada 89101
Walk-in Address
300 Las Vegas Blvd. South
Las Vegas, Nevada
Mailing Address
Director, Sacramento District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 2900 Stop 5201
Sacramento, Ca. 95812
Walk-in Address
2345 Fair Oaks Blvd.
Sacramento, California
Mailing Address
Director, Portland District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 3341
Portland, Oregon 97208
Walk-in Address
1220 S.W. Third Ave. Rm. 817
Portland Oregon
Mailing Address
Director, San Francisco District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
450 Golden Gate Avenue
Room 2301 Stop 2231
San Francisco, Ca. 94102
Walk-in Address
Same as mailing address
Mailing Address
Director, Seattle District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
915 Second Avenue
Stop 625 Room 2056
Seattle, Washington 98174
Walk-in Address
Same as mailing address
Mailing Address
Director, Fresno Service Center
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
P.O. Box 24014 Stop 891
Fresno, California 93779
Walk-in Address
5045 E. Bulter Avenue
Fresno, California
Mailing Address
Director, San Jose District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer
55 S. Market Street, 9th Floor
Stop 3246
San Jose, California 95113
Walk-in Address
Same as mailing address
(h) Business information procedures -- (1) In general. Business
information provided to the Internal Revenue Service by a business
submitter shall not be disclosed pursuant to a Freedom of Information
Act request except in accordance with this paragraph.
(2) Definition. Business information is any trade secret or other
financial, commercial (including research) information.
(3) Notice to business submitters. The official having control over
the requested records, which includes business information, shall
provide a business submitter with prompt written notice of a request
encompassing its business information whenever required in accordance
with paragraph (h)(4) of this section. Such written notice shall either
describe the exact nature of the business information requested or
provide copies of the records or portions thereof containing the
business information.
(4) When notice is required. (i) For business information submitted
to the Internal Revenue Service prior to October 13, 1987, the official
having control over the requested records shall provide a business
submitter with notice of a request whenever --
(A) The business information is less than 10 years old;
(B) The business information was submitted to the Internal Revenue
Service upon a commitment of confidentiality; or
(C) The Internal Revenue Service has reason to believe that
disclosure of the information may result in commercial or financial
injury to the business submitter.
(ii) For business information submitted to the Internal Revenue
Service on or after October 13, 1987, the Internal Revenue Service shall
provide a business submitter with notice of a request whenever --
(A) The business submitter has in good faith designated the
information as commercially or financially sensitive information; or
(B) The official has reason to believe that disclosure of the
information may result in commercial or financial injury to the business
submitter.
Notice of a request for business information falling within paragraph
(h)(4)(ii)(A) of this section shall be required for a period of not more
than ten years after the date of submission unless the business
submitter requests, and provides acceptable justification for, a
specific notice period of greater duration. Whenever possible, the
business submitter's claim of confidentiality should be supported by a
statement or certification by an officer or authorized representative of
the business that the information in question is, in fact, confidential
commercial or financial information and has not been disclosed to the
public.
(5) Opportunity to object to disclosure. Through the notice
described in paragraph (h)(3) of this section, the official having
control over the requested records shall afford a business submitter ten
working days within which to provide the official with a detailed
statement of any objection to disclosure. Such statement shall specify
all grounds for withholding any of the information, with particular
attention to why the information is claimed to be a trade secret or
commercial or financial information that is privileged and confidential.
Information provided by a business submitter pursuant to this paragraph
may itself be subject to disclosure under 5 U.S.C. 552.
(6) Notice of intent to disclose. The Internal Revenue Service shall
carefully consider a business submitter's objections and specific
grounds for nondisclosure prior to determining whether to disclose
business information. Whenever the official having control over the
requested records decides to disclose business information over the
objection of a business submitter, the official shall forward to the
business submitter a written notice which shall include --
(i) Statement of the reasons for which the business submitter's
disclosure objections were not sustained;
(ii) A description of the business information to be disclosed; and
(iii) A specified disclosure date, which is ten working days after
the notice of the final decision to release the requested records has
been mailed to the submitter. A copy of the disclosure notice shall be
forwarded to the requester at the same time.
(7) Judicial review. (i) The Internal Revenue Service's disposition
of the request and the submitter's objections shall be subject to
judicial review under paragraph (c)(11) of this section. A requester is
not required to exhaust administrative remedies if a complaint has been
filed under this subparagraph by a business submitter of the information
contained in the requested records. Likewise, a business submitter is
not required to exhaust administrative remedies if a complaint has been
filed by the requester of these records.
(ii) Notice of FOIA lawsuit. Whenever a requester brings suit
seeking to compel disclosure of business information covered by
paragraph (h)(4) of this section, the official having control over the
requested records shall promptly provide the business submitter with
written notice thereof.
(iii) Exception to notice requirement. The notice requirements of
this paragraph shall not apply if --
(A) The official having control over the records determines that the
business information shall not be disclosed;
(B) The information lawfully has been published or otherwise made
available to the public;
(C) Disclosure of the information is required by law (other than 5
U.S.C. 552); or
(D) The information was acquired in the course of a lawful
investigation of a possible violation of the internal revenue laws and
notice would interfere with ongoing law enforcement proceedings.
(8) Appeals. Procedures for administrative appeals from denials of
requests for business information are to be processed in accordance with
paragraph (c)(8) of this section.
(32 FR 15990, Nov. 22, 1967)
Editorial Note: For Federal Register citations affecting 601.702,
see the List of CFR Sections Affected in the Finding Aids section of
this volume.
26 CFR 601.702 Subpart H -- Tax Counseling for the Elderly
Authority: Sec. 163(b)(5) of the Revenue Act of 1978, Pub. L.
95-600, Nov. 6, 1978 (92 Stat. 2811) and Pub. L. 89-554, Sept. 6,
1966 (80 Stat. 379, 5 U.S.C. 301).
Source: 44 FR 72113, Dec. 13, 1979, unless otherwise noted.
26 CFR 601.801 Purpose and statutory authority.
(a) This Subpart H contains the rules for implementation of the Tax
Counseling for the Elderly assistance program under section 163 of the
Revenue Act of 1978, Pub. L. 95-600, November 6, 1978 (92 Stat. 2810).
Section 163 authorizes the Secretary of the Treasury, through the
Internal Revenue Service, to enter into agreements with private or
public non-profit agencies or organizations for the purpose of providing
training and technical assistance to prepare volunteers to provide tax
counseling assistance for elderly individuals, age 60 and over, in the
preparation of their Federal income tax returns.
(b) Section 163 provides that the Secretary may provide:
(1) Preferential access to Internal Revenue Service taxpayer service
representatives for the purpose of making available technical
information needed during the course of the volunteers' work;
(2) Publicity for making elderly persons aware of the availability of
volunteer taxpayer return preparation assistance programs under this
section; and
(3) Technical materials and publications to be used by such
volunteers.
(c) In carrying out responsibilities under section 163, the
Secretary, through the Internal Revenue Service is also authorized:
(1) To provide assistance to organizations which demonstrate, to the
satisfaction of the Secretary, that their volunteers are adequately
trained and competent to render effective tax counseling to the elderly
in the preparation of Federal income tax returns;
(2) To provide for the training of such volunteers, and to assist in
such training, to ensure that such volunteers are qualified to provide
tax counseling assistance to elderly individuals in the preparation of
Federal income tax returns;
(3) To provide reimbursement to volunteers through such organizations
for transportation, meals, and other expenses incurred by them in
training or providing tax counseling assistance in the preparation of
Federal income tax returns under this section, and such other support
and assistance determined to be appropriate in carrying out the
provisions of the section;
(4) To provide for the use of services, personnel, and facilities of
Federal executive agencies and State and local public agencies with
their consent, with or without reimbursement; and
(5) To prescribe rules and regulations necessary to carry out the
provisions of the section.
(d) With regard to the employment status of volunteers, section 163
also provides that service as a volunteer in any program carried out
under this section shall not be considered service as an employee of the
United States. Volunteers under such a program shall not be subject to
the provisions of law relating to Federal employment, except that the
provisions relating to the illegal disclosure of income or other
information punishable under section 1905 of Title 18, United States
Code, shall apply to volunteers as if they were employees of the United
States.
26 CFR 601.802 Cooperative agreements.
(a) General. Tax Counseling for the Elderly programs will be
administered by sponsor organizations under cooperative agreements with
the Internal Revenue Service. Use of cooperative agreements is in
accordance with the Federal Grant and Cooperative Agreement Act of 1977,
Pub. L. 95-224, February 3, 1978 (92 Stat. 3, 41 U.S.C. 501-509).
Cooperative agreements will be legally binding agreements in document
form.
(b) Nature and contents of cooperative agreements. Each cooperative
agreement will provide for implementation of the program in specified
geographic areas. Cooperative agreements will set forth:
(1) The functions and duties to be performed by the Internal Revenue
Service and the functions and duties to be performed by the program
sponsor,
(2) The maximum amount of the award available to the program sponsor,
(3) The services to be provided for each geographical area, and
(4) Other requirements specified in the application.
(c) Entry into cooperative agreements. The Commissioner of Internal
Revenue, the Director, Taxpayer Service Division, or any other
individual designated by the Commissioner may enter into a cooperative
agreement for the Internal Revenue Service.
(d) Competitive award of cooperative agreements. Cooperative
agreements will generally be entered into based upon competition among
eligible applicants.
(1) To be eligible to enter into a cooperative agreement, an
organization must be a private or public non-profit agency or
organization with experience in coordinating volunteer programs.
Federal, state, and local governmental agencies and organizations will
not be eligible to become program sponsors.
(2) Eligible applicants will be selected to enter into cooperative
agreements based on an evaluation by the Internal Revenue Service of
material provided in their applications. The Service will set forth the
evaluative criteria in the application instructions.
(3) Determinations as to the eligibility and selection of agencies
and organizations to enter into cooperative agreements will be made
solely by the Internal Revenue Service and will not be subject to
appeal.
(e) Noncompetitive award of cooperative agreements. If
appropriations to implement the Tax Counseling for the Elderly program
are received at a time close to when tax return preparation assistance
must be provided or when other factors exist which make the use of
competition to select agencies and organizations to enter into
cooperative agreements impracticable, cooperative agreements will be
entered into without competition with eligible agencies and
organizations selected by the Internal Revenue Service. Determination
of when the use of competition is impracticable will be made solely by
the Internal Revenue Service and will not be subject to appeal.
(f) Renegotiation, suspension, termination and modification. (1)
Cooperative agreements will be subject to renegotiation (including the
maximum amount of the award available to a sponsor), suspension, or
termination if performance reports required by the cooperative agreement
and/or other evaluations by or audits by the Internal Revenue Service or
others indicate that planned performance goals or other provisions of
the cooperative agreement, the regulations, or Section 163 of the
Revenue Act of 1978 are not being satisfactorily met. The necessity for
renegotiation, suspension, or termination, will be determined solely by
the Internal Revenue Service and will not be subject to appeal.
(2) Cooperative agreements may be modified in writing by mutual
agreement between the Internal Revenue Service and the program sponsor
at any time. Modifications will be based upon factors such as an
inability to utilize all funds available under a cooperative agreement,
the availability of additional funds and an ability to effectively
utilize additional funds, and interference of some provisions with the
efficient operation of the program.
(g) Negotiation. If the proposed program of an eligible applicant
does not warrant award of an agreement, the Internal Revenue Service may
negotiate with the applicant to bring the application up to a standard
that will be adequate for award. If more than one inadequate
application has been received for the geographic area involved,
negotiation to bring all such applications up to a standard will be
conducted with all such applicants unless time does not permit
negotiations with all.
26 CFR 601.803 Program operations and requirements.
(a) Objective. The objective of the Tax Counseling for the Elderly
program is to provide free assistance in the preparation of Federal
income tax returns to elderly taxpayers age 60 and over, by providing
training, technical and administrative support to volunteers under the
direction of non-profit agencies and organizations that have cooperative
agreements with the Internal Revenue Service.
(b) Period of program operations. Most tax return preparation
assistance will be provided to elderly taxpayers during the period for
filing Federal income tax returns, from January 1 to April 15 each year.
However, the program activities required to ensure elderly taxpayers
efficient and quality tax assistance will normally be conducted year
round. Program operations will generally be divided into the following
segments each year: October -- recruit volunteers; November and
December -- set training and testing schedules for volunteers, identify
assistance sites, complete publicity plans for sites; December and
January -- train and test volunteers, set volunteer assistance
schedules; January through May -- provide tax assistance, conduct
publicity for sites; May and June -- prepare final reports and evaluate
program; July and August -- prepare for next year's program.
(c) Assistance requirements. All tax return preparation assistance
provided under Tax Counseling for the Elderly programs must be provided
free of charge to taxpayers and must be provided only to elderly
individuals. An elderly individual is an individual age 60 or over at
the close of the individual's taxable year with respect to which tax
return preparation assistance is to be provided. Where a joint return
is involved, assistance may be provided where only one spouse satisfies
the 60 year age requirement.
(d) Training and testing of volunteers. Volunteers will normally be
provided training and will normally be required to pass tests designed
to measure their understanding of Federal tax subjects on which they
will provide tax return assistance. Volunteers who do not receive a
satisfactory score will not be eligible to participate in the program.
(e) Confidentiality of tax information. Program sponsors must obtain
written assurance from all volunteers and all other individuals involved
in the program, to respect the confidentiality of income and financial
information known as a result of preparation of a return or of providing
tax counseling assistance in the preparation of Federal income tax
returns.
26 CFR 601.804 Reimbursements.
(a) General. When provided for in cooperative agreements, the
Internal Revenue Service will provide amounts to program sponsors for
reimbursement to volunteers for transportation, meals, and other
expenses incurred in training or providing tax return assistance and to
program sponsors for reimbursement of overhead expenses. Cooperative
agreements will establish the items for which reimbursements will be
allowed and the method of reimbursement, e.g., stipend versus actual
expenses for meals, as well as developing necessary procedures, forms,
and accounting and financial control systems.
(b) Direct, reasonable, and prudent expenses. Reimbursements will be
allowed only for direct, reasonable, and prudent expenses incurred as a
part of a volunteer's service or as a part of the program sponsor's
overhead.
(c) Limitation. Total reimbursements provided to a program sponsor
shall not exceed the total amount specified in the cooperative
agreement. The Internal Revenue Service shall not be liable for
additional amounts to program sponsors, volunteers, or anyone else.
(d) Availability of appropriated funds. Expense reimbursements and
other assistance to be provided by the Internal Revenue Service under
cooperative agreements are contingent upon the availability of
appropriated funds for the Tax Counseling for the Elderly program.
26 CFR 601.805 Miscellaneous administrative provisions.
(a) Responsibilities and relationship of Internal Revenue and program
sponsor. Substantial involvement is anticipated between the Internal
Revenue Service and the program sponsors in conducting this program.
Specific responsibilities and obligations of the Internal Revenue
Service and the program sponsors will be set forth in each cooperative
agreement.
(b) Administrative requirements set forth in OMB and Treasury
Circulars. (1) The basic administrative requirements applicable to
individual cooperative agreements are contained in Office of Management
and Budget Circular No. A-110, Grants and Agreements with Institutions
of Higher Education, Hospitals and Other Nonprofit Organizations (41 FR
32016). All applicable provisions of this circular and any existing and
further supplements and revisions are incorporated into these
regulations and into all cooperative agreements entered into between the
Internal Revenue Service and program sponsors.
(2) Additional operating procedures and instructions may be developed
by the Internal Revenue Service to direct recipient organizations in
carrying out the provisions of this subpart, such as instructions for
using letters of credit. Any such operating procedures or instructions
will be incorporated into each cooperative agreement.
(c) Joint funding. Tax Counseling for the Elderly programs will not
be eligible for joint funding. Accordingly, the Joint Funding
Simplification Act of 1974, Pub. L. 93-510, December 5, 1974 (88 Stat.
1604, 42 U.S.C. 4251-4261) and Office of Management and Budget Circular
No. A-111, Jointly Funded Assistance to State and Local Governments and
Nonprofit Organizations (41 FR 32039), will not apply.
(d) Discrimination. No program sponsor shall discriminate against
any person providing tax return assistance on the basis of age, sex,
race, religion or national origin in conducting program operations. No
program sponsor shall discriminate against any person in providing such
assistance on the basis of sex, race, religion or national origin.
(44 FR 72113, Dec. 13, 1979, as amended at 49 FR 36500, Sept. 18,
1984)
26 CFR 601.806 Solicitation of applications.
(a) Solicitation. The Commissioner of Internal Revenue or the
Commissioner's delegate may, at any time, solicit eligible agencies and
organizations to submit applications. Generally, applications will be
solicited and accepted in June and July of each year. Deadlines for
submitting applications and the schedule for selecting program sponsors
will be provided with application documents.
(1) Before preparing and submitting an unsolicited application,
organizations are strongly encouraged to contact the Internal Revenue
Service at the address provided in paragraph (b) (2) of this section.
(2) A solicitation of an application is not an assurance or
commitment that the Internal Revenue Service will enter into a
cooperative agreement. The Internal Revenue Service will not pay any
expenses or other costs incurred by the applicant in considering,
preparing or submitting an application.
(b) Application. (1) In the application documents, the Commissioner
or the Commissioner's delegate will specify program requirements which
the applicant must meet.
(2) Eligible organizations interested in participating in the
Internal Revenue Service Tax Counseling for the Elderly program should
request an application from the:
Program Manager, Tax Counseling for the Elderly, Taxpayer Service
Division TX:T:I, Internal Revenue Service, 1111 Constitution Ave., N.W.,
Washington, DC 20224, (202) 566-4904.
26 CFR 601.806 Subpart J -- OMB Control Numbers Under the Paperwork Reduction Act
26 CFR 601.9000 OMB control numbers for the statement of procedural
rules.
(a) Purpose. This section collects and displays the control numbers
assigned to Internal Revenue Service collections of information in the
Statement of Procedural Rules (26 CFR Part 601) by the Office of
Management and Budget (OMB) under the Paperwork Reduction Act of 1980.
The Internal Revenue Service intends that this section (together with 26
CFR Part 602) comply with the requirements of 1320.7(f), 1320.12,
1320.13, and 1320.14 of 5 CFR Part 1320 (OMB regulations implementing
the Paperwork Reduction Act of 1980) for the display of control numbers
assigned by OMB to collections of information of the Internal Revenue
Service in the Statement of Procedural Rules. This section does not
display control numbers assigned by OMB to collections of information of
the Bureau of Alcohol, Tobacco, and Firearms in the Statement of
Procedural Rules.
(b) Cross-reference. For display of control numbers assigned by the
Office of Management and Budget to collections of information of the
Internal Revenue Service in regulations elsewhere than in the Statement
of Procedural Rules, see 26 CFR Part 602.
(c) Display.
(Sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26
U.S.C. 7805))
(T.D. 8011, 50 FR 10222, Mar. 14, 1985, as amended at 51 FR 7442,
Mar. 4, 1986. Redesignated at 53 FR 19187, May 26, 1988)
26 CFR 601.9000 Pt. 602
26 CFR 601.9000 PART 602 -- OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
26 CFR 602.101 OMB Control Numbers.
(a) Purpose. This part collects and displays the control numbers
assigned to collections of information in Internal Revenue Service
regulations by the Office of Management and Budget (OMB) under the
Paperwork Reduction Act of 1980. The Internal Revenue Service intends
that this part (together with 26 CFR 601.9000) comply with the
requirements of 1320.7(f), 1320.12, 1320.13, and 1320.14 of 5 CFR part
1320 (OMB regulations implementing the Paperwork Reduction Act), for the
display of control numbers assigned by OMB to collections of information
in Internal Revenue Service regulations. This part does not display
control numbers assigned by the Office of Management and Budget to
collections of information of the Bureau of Alcohol, Tobacco, and
Firearms.
(b) Cross-reference. For display of control numbers assigned by the
Office of Management and Budget to Internal Revenue Service collections
of information in the Statement of Procedural Rules (26 CFR part 601),
see 26 CFR 601.9000.
(c) Display.
(26 U.S.C. 7805)
(T.D. 8011, 50 FR 10222, Mar. 14, 1985)
Editorial Note: For Federal Register citations affecting 602.101,
see the List of CFR Sections Affected in the Findings Aids section of
this volume.
26 CFR 602.101 SUBCHAPTER I -- FINANCING OF PRESIDENTIAL ELECTION CAMPAIGNS
26 CFR 602.101 Pt. 701
26 CFR 602.101 PART 701 -- PRESIDENTIAL ELECTION CAMPAIGN FUND
701.9006-1 Presidential Election Campaign Fund.
Authority: 26 U.S.C. 7805.
26 CFR 701.9006-1 Presidential Election Campaign Fund.
(a) Transfer of amounts to the Presidential Election Campaign Fund.
The Secretary shall determine at least once a month the amount
designated by individuals under section 6096 to the Presidential
Election Campaign Fund (''Fund'') established under section 9006(a).
The Secretary shall then promptly transfer from the general fund of the
Treasury that amount to the Fund. Only amounts transferred to the Fund
on or before September 30 following a presidential election shall be
used to satisfy certifications relating to that presidential election.
(b) Creation of separate accounts within the Presidential Election
Campaign Fund. The Secretary shall establish, within the Presidential
Election Campaign Fund, three separate accounts, designated as the
Presidential Nominating Convention Account, the Presidential and Vice
Presidential Nominee Account, and the Presidential Primary Matching
Payment Account.
(c) Transfer of amounts to the Presidential Nominating Convention
Account. The Secretary shall deposit in the Presidential Nominating
Convention Account such amounts as the Secretary determines, in
consultation with the Federal Election Commission (the ''Commission''),
are required to make the payments prescribed by section 9008(b)(3). The
Secretary shall make this deposit only from amounts that have actually
been transferred to the Presidential Election Campaign Fund under
701.9006-1(a).
(d) Transfer of amounts to the Presidential and Vice Presidential
Nominee Account. After making the transfers prescribed by
701.9006-1(c), the Secretary shall deposit in the Presidential and Vice
Presidential Nominee Account such amounts as the Secretary determines,
in consultation with the Commission, are required to make the payments
prescribed by section 9006(b). The Secretary shall make this deposit
only from amounts that have actually been transferred to the
Presidential Election Campaign Fund under 701.9006-1(a).
(e) Limit on additional deposits. After making the transfers
prescribed by 701.9006-1(c) and 701.9006-1(d) for a presidential
election, including any transfers on account of adjustments under
section 9008(b)(5) and post-election entitlements under section
9004(a)(3), the Secretary shall not make any additional deposits to
those accounts until October 1 of the year following that presidential
election.
(f) Transfer of amounts to the Presidential Primary Matching Payment
Account. See 702.9037-1 for rules relating to transfers of amounts to
the Presidential Primary Matching Payment Account.
(56 FR 21599, May 10, 1991; 56 FR 27999, June 18, 1991)
26 CFR 701.9006-1 Pt. 702
26 CFR 701.9006-1 PART 702 -- PRESIDENTIAL PRIMARY MATCHING PAYMENT
ACCOUNT
Sec.
702.9037-1 Transfer of amounts to the Presidential Primary Matching
Payment Account.
702.9037-2 Payments from the Presidential Primary Matching Payment
Account.
Authority: 26 U.S.C. 7805.
Source: 56 FR 21599, May 10, 1991, unless otherwise noted.
26 CFR 702.9037-1 Transfer of amounts to the Presidential Primary
Matching Payment Account.
The Secretary shall deposit amounts into the Presidential Primary
Matching Payment Account only to the extent that there are amounts in
the Presidential Election Campaign Fund after the transfers prescribed
by 701.9006-1(c) and 701.9006-1(d). The Secretary shall make this
deposit only from amounts that have actually been transferred to the
Presidential Election Campaign Fund under 701.9006-1(a). Promptly after
the end of each month the Secretary shall notify the Federal Election
Commission of the total deposits made to the account in the month and
the balance in the account at the end of the month. Any amounts in the
account after October 31 following a presidential election shall be
returned to the Presidential Election Campaign Fund for the purpose of
making the transfers prescribed by 701.9006-1 (c), (d), and (f) for
the next presidential election.
26 CFR 702.9037-2 Payments from the Presidential Primary Matching
Payment Account.
(a) In general. The Federal Election Commission (the ''Commission'')
shall certify to the Secretary the full amount of payment to which a
candidate is entitled under section 9036. Except as provided in
paragraph (c) of this section, promptly after the end of each calendar
month, but not before the beginning of the matching payment period under
section 9032(6), the Secretary shall pay the amounts certified by the
Commission in the preceding calendar month from the Presidential Primary
Matching Payment Account to the candidate.
(b) Notification to the Federal Election Commission. Promptly, after
all the payments under paragraph (a) of this section have been made for
a calendar month, the Secretary shall notify the Commission of the
amount paid to each candidate for the calendar month and the balance
remaining in the Presidential Primary Matching Payment Account.
(c) Payments to candidates in the case of shortfall. If the amount
certified by the Commission in a calendar month exceeds the balance in
the Presidential Primary Matching Payment Account on the last day of the
calendar month, the amount paid to a candidate for that month under
paragraph (a) of this section is the amount determined by multiplying
the amount certified by the Commission for the candidate during the
calendar month by the ratio of the balance in the account on the last
day of the calendar month over the total amount certified by the
Commission for all the candidates during the calendar month. Any amount
certified by the Commission, but not paid to a candidate because of this
paragraph (c), is treated as an amount certified by the Commission for
that candidate during the succeeding calendar month.
(d) Example. The provisions of paragraph (c) of this section may be
illustrated by the following example.
Example. X, Y, and Z are eligible candidates. On February 11, 1992,
the Secretary receives certifications by the Commission for X in the
amount of $2000x and Y in the amount of $500x. There is no
certification for Z. The Secretary does not receive any other
certifications during February 1992. On February 29, 1992, the balance
in the Presidential Primary Matching Payment Account is $1500x. Under
paragraph (c) of this section, X's payment for February 1992 is $1200x
($2000x (the amount certified by the Commission for X during February
1992) multiplied by $1500x (the balance in the account on the last day
of February 1992) over $2500x (the total amount certified by the
Commission for all candidates during February 1992)). The amount not
paid to X, $800x ($2000x minus $1200x), is treated as certified by the
Commission for X during March 1992, the succeeding calendar month.
Under paragraph (c) of this section, Y's payment for February 1992 is
$300x ($500x multiplied by $1500x over $2500x). The amount not paid to
Y, $200x ($500x minus $300x), is treated as certified by the Commission
for Y during March 1992. On March 10, 1992, no certifications are
received for X and Y, but the Secretary receives a certification by the
Commission for Z in the amount of $2600x. The Secretary does not
receive any other certifications during March 1992. On March 31, 1992,
the balance in the account is $900x. Under paragraph (c) of this
section, X's payment for March 1992 is $200x ($800x (the amount treated
as certified by the Commission for X during March 1992) multiplied by
$900x (the balance in the account on the last day of March 1992) over
$3600x (the total amount treated as certified or actually certified by
the Commission for all candidates during March 1992)). Under paragraph
(c) of this section, Y's payment for March 1992 is $50x ($200x
multiplied by $900x over $3600x). Under paragraph (c) of this section,
Z's payment for March 1992 is $650x ($2600x multiplied by $900x over
$3600x). The amounts not paid to X, Y, and Z for March 1992 are treated
as certified by the Commission during April 1992.
26 CFR 702.9037-2 PART 703-END (RESERVED)
26 CFR 702.9037-2 FINDING AIDS
A list of CFR titles, subtitles, chapters, subchapters and parts and
an alphabetical list of agencies publishing in the CFR are included in
the CFR Index and Finding Aids volume to the Code of Federal Regulations
which is published separately and revised annually.
Table of CFR Titles and Chapters
Alphabetical List of Agencies Appearing in the CFR
List of CFR Sections Affected
Chap.
26 CFR 702.9037-2 Table of CFR Titles and Chapters
26 CFR 702.9037-2 Title 1 -- General Provisions
I Administrative Committee of the Federal Register (Parts 1 -- 49)
II Office of the Federal Register (Parts 50 -- 299)
III Administrative Conference of the United States (Parts 300 -- 399)
IV Miscellaneous Agencies (Parts 400 -- 500)
26 CFR 702.9037-2 Title 2 -- (Reserved)
26 CFR 702.9037-2 Title 3 -- The President
I Executive Office of the President (Parts 100 -- 199)
26 CFR 702.9037-2 Title 4 -- Accounts
I General Accounting Office (Parts 1 -- 99)
II Federal Claims Collection Standards (General Accounting Office --
Department of Justice) (Parts 100 -- 299)
III General Accounting Office (CASB) (Parts 300 -- 499)
26 CFR 702.9037-2 Title 5 -- Administrative Personnel
I Office of Personnel Management (Parts 1 -- 1199)
II Merit Systems Protection Board (Parts 1200 -- 1299)
III Office of Management and Budget (Parts 1300 -- 1399)
IV Advisory Committee on Federal Pay (Parts 1400 -- 1499)
V The International Organizations Employees Loyalty Board (Parts 1500
-- 1599)
VI Federal Retirement Thrift Investment Board (Parts 1600 -- 1699)
VII Advisory Commission on Intergovernmental Relations (Parts 1700 --
1799)
VIII Office of Special Council (Parts 1800 -- 1899)
IX Appalachian Regional Commission (Parts 1900 -- 1999)
XI United States Soldiers' and Airmen's Home (Parts 2100 -- 2199)
XIV Federal Labor Relations Authority, General Counsel of the Federal
Labor Relations Authority and Federal Service Impasses Panel (Parts 2400
-- 2499)
XV Office of Administration, Executive Office of the President (Parts
2500 -- 2599)
XVI Office of Government Ethics (Parts 2600 -- 2699)
26 CFR 702.9037-2 Title 6 -- Economic Stabilization (Reserved)
26 CFR 702.9037-2 Title 7 -- Agriculture
Subtitle A -- Office of the Secretary of Agriculture (Parts 0 -- 26)
Subtitle B -- Regulations of the Department of Agriculture
I Agricultural Marketing Service (Standards, Inspections, Marketing
Practices), Department of Agriculture (Parts 27 -- 209)
II Food and Nutrition Service, Department of Agriculture (Parts 210
-- 299)
III Animal and Plant Health Inspection Service, Department of
Agriculture (Parts 300 -- 399)
IV Federal Crop Insurance Corporation, Department of Agriculture
(Parts 400 -- 499)
V Agricultural Research Service, Department of Agriculture (Parts 500
-- 599)
VI Soil Conservation Service, Department of Agriculture (Parts 600 --
699)
VII Agricultural Stabilization and Conservation Service (Agricultural
Adjustment), Department of Agriculture (Parts 700 -- 799)
VIII Federal Grain Inspection Service, Department of Agriculture
(Parts 800 -- 899)
IX Agricultural Marketing Service (Marketing Agreements and Orders;
Fruits, Vegetables, Nuts), Department of Agriculture (Parts 900 -- 999)
X Agricultural Marketing Service (Marketing Agreements and Orders;
Milk), Department of Agriculture (Parts 1000 -- 1199)
XI Agricultural Marketing Service (Marketing Agreements and Orders;
Miscellaneous Commodities), Department of Agriculture (Parts 1200 --
1299)
XIV Commodity Credit Corporation, Department of Agriculture (Parts
1400 -- 1499)
XV Foreign Agricultural Service, Department of Agriculture (Parts
1500 -- 1599)
XVI Rural Telephone Bank, Department of Agriculture (Parts 1600 --
1699)
XVII Rural Electrification Administration, Department of Agriculture
(Parts 1700 -- 1799)
XVIII Farmers Home Administration, Department of Agriculture (Parts
1800 -- 2099)
XXI Foreign Economic Development Service, Department of Agriculture
(Parts 2100 -- 2199)
XXII Office of International Cooperation and Development, Department
of Agriculture (Parts 2200 -- 2299)
XXV Office of the General Sales Manager, Department of Agriculture
(Parts 2500 -- 2599)
XXVI Office of Inspector General, Department of Agriculture (Parts
2600 -- 2699)
XXVII Office of Information Resources Management, Department of
Agriculture (Parts 2700 -- 2799)
XXVIII Office of Operations, Department of Agriculture (Parts 2800 --
2899)
XXIX Office of Energy, Department of Agriculture (Parts 2900 -- 2999)
XXX Office of Finance and Management, Department of Agriculture
(Parts 3000 -- 3099)
XXXI Office of Environmental Quality, Department of Agriculture
(Parts 3100 -- 3199)
XXXII Office of Grants and Program Systems, Department of Agriculture
(Parts 3200 -- 3299)
XXXIII Office of Transportation, Department of Agriculture (Parts
3300 -- 3399)
XXXIV Cooperative State Research Service, Department of Agriculture
(Parts 3400 -- 3499)
XXXVI National Agricultural Statistics Service, Department of
Agriculture (Parts 3600 -- 3699)
XXXVII Economic Research Service, Department of Agriculture (Parts
3700 -- 3799)
XXXVIII World Agricultural Outlook Board, Department of Agriculture
(Parts 3800 -- 3899)
XXXIX Economic Analysis Staff, Department of Agriculture (Parts 3900
-- 3999)
XL Economics Management Staff, Department of Agriculture (Parts 4000
-- 4099)
XLI National Agricultural Library, Department of Agriculture (Part
4100)
26 CFR 702.9037-2 Title 8 -- Aliens and Nationality
I Immigration and Naturalization Service, Department of Justice
(Parts 1 -- 499)
26 CFR 702.9037-2 Title 9 -- Animals and Animal Products
I Animal and Plant Health Inspection Service, Department of
Agriculture (Parts 1 -- 199)
II Packers and Stockyards Administration, Department of Agriculture
(Parts 200 -- 299)
III Food Safety and Inspection Service, Meat and Poultry Inspection,
Department of Agriculture (Parts 300 -- 399)
26 CFR 702.9037-2 Title 10 -- Energy
I Nuclear Regulatory Commission (Parts 0 -- 199)
II Department of Energy (Parts 200 -- 699)
III Department of Energy (Parts 700 -- 999)
X Department of Energy (General Provisions) (Parts 1000 -- 1099)
XV Office of the Federal Inspector for the Alaska Natural Gas
Transportation System (Parts 1500 -- 1599)
XVII Defense Nuclear Facilities Safety Board (Parts 1700 -- 1799)
26 CFR 702.9037-2 Title 11 -- Federal Elections
I Federal Election Commission (Parts 1 -- 9099)
26 CFR 702.9037-2 Title 12 -- Banks and Banking
I Comptroller of the Currency, Department of the Treasury (Parts 1 --
199)
II Federal Reserve System (Parts 200 -- 299)
III Federal Deposit Insurance Corporation (Parts 300 -- 399)
IV Export-Import Bank of the United States (Parts 400 -- 499)
V Office of Thrift Supervision, Department of The Treasury (Parts 500
-- 599)
VI Farm Credit Administration (Parts 600 -- 699)
VII National Credit Union Administration (Parts 700 -- 799)
VIII Federal Financing Bank (Parts 800 -- 899)
IX Federal Housing Finance Board (Parts 900 -- 999)
XI Federal Financial Institutions Examination Council (Parts 1100 --
1199)
XIII Farm Credit System Assistance Board (Parts 1300 -- 1399)
XIV Farm Credit System Insurance Corporation (Parts 1400 -- 1499)
XV Thrift Depositor Protection Oversight Board (Parts 1500 -- 1599)
XVI Resolution Trust Corporation (Parts 1600 -- 1699)
26 CFR 702.9037-2 Title 13 -- Business Credit and Assistance
I Small Business Administration (Parts 1 -- 199)
III Economic Development Administration, Department of Commerce
(Parts 300 -- 399)
26 CFR 702.9037-2 Title 14 -- Aeronautics and Space
I Federal Aviation Administration, Department of Transportation
(Parts 1 -- 199)
II Office of the Secretary, Department of Transportation (Aviation
Proceedings) (Parts 200 -- 399)
III Office of Commercial Space Transportation, Department of
Transportation (Parts 400 -- 499)
V National Aeronautics and Space Administration (Parts 1200 -- 1299)
26 CFR 702.9037-2 Title 15 -- Commerce and Foreign Trade
Subtitle A -- Office of the Secretary of Commerce (Parts 0 -- 29)
Subtitle B -- Regulations Relating to Commerce and Foreign Trade
I Bureau of the Census, Department of Commerce (Parts 30 -- 199)
II National Institute of Standards and Technology, Department of
Commerce (Parts 200 -- 299)
III International Trade Administration, Department of Commerce (Parts
300 -- 399)
IV Foreign-Trade Zones Board (Parts 400 -- 499)
VII Bureau of Export Administration, Department of Commerce (Parts
700 -- 799)
VIII Bureau of Economic Analysis, Department of Commerce (Parts 800
-- 899)
IX National Oceanic and Atmospheric Administration, Department of
Commerce (Parts 900 -- 999)
XI Technology Administration, Department of Commerce (Parts 1100 --
1199)
XII United States Travel and Tourism Administration, Department of
Commerce (Parts 1200 -- 1299)
XIII East-West Foreign Trade Board (Parts 1300 -- 1399)
XIV Minority Business Development Agency (Parts 1400 -- 1499)
Subtitle C -- Regulations Relating to Foreign Trade Agreements
XX Office of the United States Trade Representative (Parts 2000 --
2099)
Subtitle D -- Regulations Relating to Telecommunications and
Information
XXIII National Telecommunications and Information Administration,
Department of Commerce (Parts 2300 -- 2399)
26 CFR 702.9037-2 Title 16 -- Commercial Practices
I Federal Trade Commission (Parts 0 -- 999)
II Consumer Product Safety Commission (Parts 1000 -- 1799)
26 CFR 702.9037-2 Title 17 -- Commodity and Securities Exchanges
I Commodity Futures Trading Commission (Parts 1 -- 199)
II Securities and Exchange Commission (Parts 200 -- 399)
IV Department of the Treasury (Parts 400 -- 499)
26 CFR 702.9037-2 Title 18 -- Conservation of Power and Water Resources
I Federal Energy Regulatory Commission, Department of Energy (Parts 1
-- 399)
III Delaware River Basin Commission (Parts 400 -- 499)
VI Water Resources Council (Parts 700 -- 799)
VIII Susquehanna River Basin Commission (Parts 800 -- 899)
XIII Tennessee Valley Authority (Parts 1300 -- 1399)
26 CFR 702.9037-2 Title 19 -- Customs Duties
I United States Customs Service, Department of the Treasury (Parts 1
-- 199)
II United States International Trade Commission (Parts 200 -- 299)
III International Trade Administration, Department of Commerce (Parts
300 -- 399)
26 CFR 702.9037-2 Title 20 -- Employees' Benefits
I Office of Workers' Compensation Programs, Department of Labor
(Parts 1 -- 199)
II Railroad Retirement Board (Parts 200 -- 399)
III Social Security Administration, Department of Health and Human
Services (Parts 400 -- 499)
IV Employees' Compensation Appeals Board, Department of Labor (Parts
500 -- 599)
V Employment and Training Administration, Department of Labor (Parts
600 -- 699)
VI Employment Standards Administration, Department of Labor (Parts
700 -- 799)
VII Benefits Review Board, Department of Labor (Parts 800 -- 899)
VIII Joint Board for the Enrollment of Actuaries (Parts 900 -- 999)
IX Office of the Assistant Secretary for Veterans' Employment and
Training, Department of Labor (Parts 1000 -- 1099)
26 CFR 702.9037-2 Title 21 -- Food and Drugs
I Food and Drug Administration, Department of Health and Human
Services (Parts 1 -- 1299)
II Drug Enforcement Administration, Department of Justice (Parts 1300
-- 1399)
26 CFR 702.9037-2 Title 22 -- Foreign Relations
I Department of State (Parts 1 -- 199)
II Agency for International Development, International Development
Cooperation Agency (Parts 200 -- 299)
III Peace Corps (Parts 300 -- 399)
IV International Joint Commission, United States and Canada (Parts
400 -- 499)
V United States Information Agency (Parts 500 -- 599)
VI United States Arms Control and Disarmament Agency (Parts 600 --
699)
VII Overseas Private Investment Corporation, International
Development Cooperation Agency (Parts 700 -- 799)
IX Foreign Service Grievance Board Regulations (Parts 900 -- 999)
X Inter-American Foundation (Parts 1000 -- 1099)
XI International Boundary and Water Commission, United States and
Mexico, United States Section (Parts 1100 -- 1199)
XII United States International Development Cooperation Agency (Parts
1200 -- 1299)
XIII Board for International Broadcasting (Parts 1300 -- 1399)
XIV Foreign Service Labor Relations Board; Federal Labor Relations
Authority; General Counsel of the Federal Labor Relations Authority;
and the Foreign Service Impasse Disputes Panel (Parts 1400 -- 1499)
XV African Development Foundation (Parts 1500 -- 1599)
XVI Japan-United States Friendship Commission (Parts 1600 -- 1699)
26 CFR 702.9037-2 Title 23 -- Highways
I Federal Highway Administration, Department of Transportation (Parts
1 -- 999)
II National Highway Traffic Safety Administration and Federal Highway
Administration, Department of Transportation (Parts 1200 -- 1299)
III National Highway Traffic Safety Administration, Department of
Transportation (Parts 1300 -- 1399)
26 CFR 702.9037-2 Title 24 -- Housing and Urban Development
Subtitle A -- Office of the Secretary, Department of Housing and
Urban Development (Parts 0 -- 99)
Subtitle B -- Regulations Relating to Housing and Urban Development
I Office of Assistant Secretary for Equal Opportunity, Department of
Housing and Urban Development (Parts 100 -- 199)
II Office of Assistant Secretary for Housing-Federal Housing
Commissioner, Department of Housing and Urban Development (Parts 200 --
299)
III Government National Mortgage Association, Department of Housing
and Urban Development (Parts 300 -- 399)
V Office of Assistant Secretary for Community Planning and
Development, Department of Housing and Urban Development (Parts 500 --
599)
VI Office of Assistant Secretary for Community Planning and
Development, Department of Housing and Urban Development (Parts 600 --
699)
VII Office of the Secretary, Department of Housing and Urban
Development (Section 8 Housing Assistance Programs and Public and Indian
Housing Programs) (Parts 700 -- 799)
VIII Office of the Assistant Secretary for Housing -- Federal Housing
Commissioner, Department of Housing and Urban Development (Section 8
Housing Assistance Programs and Section 202 Direct Loan Program) (Parts
800 -- 899)
IX Office of Assistant Secretary for Public and Indian Housing,
Department of Housing and Urban Development (Parts 900 -- 999)
X Office of Assistant Secretary for Housing -- Federal Housing
Commissioner, Department of Housing and Urban Development (Interstate
Land Sales Registration Program) (Parts 1700 -- 1799)
XI Solar Energy and Energy Conservation Bank, Department of Housing
and Urban Development (Parts 1800 -- 1899)
XII Office of Inspector General, Department of Housing and Urban
Development (Parts 2000 -- 2099)
XV Mortgage Insurance and Loan Programs under the Emergency
Homeowners' Relief Act, Department of Housing and Urban Development
(Parts 2700 -- 2799)
XX Office of Assistant Secretary for Housing -- Federal Housing
Commissioner, Department of Housing and Urban Development (Parts 3200 --
3699)
XXV Neighborhood Reinvestment Corporation (Parts 4100 -- 4199)
26 CFR 702.9037-2 Title 25 -- Indians
I Bureau of Indian Affairs, Department of the Interior (Parts 1 --
299)
II Indian Arts and Crafts Board, Department of the Interior (Parts
300 -- 399)
III National Indian Gaming Commission (Parts 500 -- 599)
IV Office of Navajo and Hopi Indian Relocation (Parts 700 -- 799)
26 CFR 702.9037-2 Title 26 -- Internal Revenue
I Internal Revenue Service, Department of the Treasury (Parts 1 --
799)
26 CFR 702.9037-2 Title 27 -- Alcohol, Tobacco Products and Firearms
I Bureau of Alcohol, Tobacco and Firearms, Department of the Treasury
(Parts 1 -- 299)
26 CFR 702.9037-2 Title 28 -- Judicial Administration
I Department of Justice (Parts 0 -- 199)
III Federal Prison Industries, Inc., Department of Justice (Parts 300
-- 399)
V Bureau of Prisons, Department of Justice (Parts 500 -- 599)
VI Offices of Independent Counsel, Department of Justice (Parts 600
-- 699)
VII Office of Independent Counsel (Parts 700 -- 799)
26 CFR 702.9037-2 Title 29 -- Labor
Subtitle A -- Office of the Secretary of Labor (Parts 0 -- 99)
Subtitle B -- Regulations Relating to Labor
I National Labor Relations Board (Parts 100 -- 199)
II Bureau of Labor-Management Relations and Cooperative Programs,
Department of Labor (Parts 200 -- 299)
III National Railroad Adjustment Board (Parts 300 -- 399)
IV Office of Labor-Management Standards, Department of Labor (Parts
400 -- 499)
V Wage and Hour Division, Department of Labor (Parts 500 -- 899)
IX Construction Industry Collective Bargaining Commission (Parts 900
-- 999)
X National Mediation Board (Parts 1200 -- 1299)
XII Federal Mediation and Conciliation Service (Parts 1400 -- 1499)
XIV Equal Employment Opportunity Commission (Parts 1600 -- 1699)
XVII Occupational Safety and Health Administration, Department of
Labor (Parts 1900 -- 1999)
XX Occupational Safety and Health Review Commission (Parts 2200 --
2499)
XXV Pension and Welfare Benefits Administration, Department of Labor
(Parts 2500 -- 2599)
XXVI Pension Benefit Guaranty Corporation (Parts 2600 -- 2699)
XXVII Federal Mine Safety and Health Review Commission (Parts 2700 --
2799)
26 CFR 702.9037-2 Title 30 -- Mineral Resources
I Mine Safety and Health Administration, Department of Labor (Parts 1
-- 199)
II Minerals Management Service, Department of the Interior (Parts 200
-- 299)
III Board of Surface Mining and Reclamation Appeals, Department of
the Interior (Parts 300 -- 399)
IV Geological Survey, Department of the Interior (Parts 400 -- 499)
VI Bureau of Mines, Department of the Interior (Parts 600 -- 699)
VII Office of Surface Mining Reclamation and Enforcement, Department
of the Interior (Parts 700 -- 999)
26 CFR 702.9037-2 Title 31 -- Money and Finance: Treasury
Subtitle A -- Office of the Secretary of the Treasury (Parts 0 -- 50)
Subtitle B -- Regulations Relating to Money and Finance
I Monetary Offices, Department of the Treasury (Parts 51 -- 199)
II Fiscal Service, Department of the Treasury (Parts 200 -- 399)
IV Secret Service, Department of the Treasury (Parts 400 -- 499)
V Office of Foreign Assets Control, Department of the Treasury (Parts
500 -- 599)
VI Bureau of Engraving and Printing, Department of the Treasury
(Parts 600 -- 699)
VII Federal Law Enforcement Training Center, Department of the
Treasury (Parts 700 -- 799)
VIII Office of International Investment, Department of the Treasury
(Parts 800 -- 899)
26 CFR 702.9037-2 Title 32 -- National Defense
Subtitle A -- Department of Defense
I Office of the Secretary of Defense (Parts 1 -- 399)
V Department of the Army (Parts 400 -- 699)
VI Department of the Navy (Parts 700 -- 799)
VII Department of the Air Force (Parts 800 -- 1099)
Subtitle B -- Other Regulations Relating to National Defense
XII Defense Logistics Agency (Parts 1200 -- 1299)
XVI Selective Service System (Parts 1600 -- 1699)
XIX Central Intelligence Agency (Parts 1900 -- 1999)
XX Information Security Oversight Office (Parts 2000 -- 2099)
XXI National Security Council (Parts 2100 -- 2199)
XXIV Office of Science and Technology Policy (Parts 2400 -- 2499)
XXVII Office for Micronesian Status Negotiations (Parts 2700 -- 2799)
XXVIII Office of the Vice President of the United States (Parts 2800
-- 2899)
26 CFR 702.9037-2 Title 33 -- Navigation and Navigable Waters
I Coast Guard, Department of Transportation (Parts 1 -- 199)
II Corps of Engineers, Department of the Army (Parts 200 -- 399)
IV Saint Lawrence Seaway Development Corporation, Department of
Transportation (Parts 400 -- 499)
26 CFR 702.9037-2 Title 34 -- Education
Subtitle A -- Office of the Secretary, Department of Education (Parts
1 -- 99)
Subtitle B -- Regulations of the Offices of the Department of
Education
I Office for Civil Rights, Department of Education (Parts 100 -- 199)
II Office of Elementary and Secondary Education, Department of
Education (Parts 200 -- 299)
III Office of Special Education and Rehabilitative Services,
Department of Education (Parts 300 -- 399)
IV Office of Vocational and Adult Education, Department of Education
(Parts 400 -- 499)
V Office of Bilingual Education and Minority Languages Affairs,
Department of Education (Parts 500 -- 599)
VI Office of Postsecondary Education, Department of Education (Parts
600 -- 699)
VII Office of Educational Research and Improvement, Department of
Education (Parts 700 -- 799)
26 CFR 702.9037-2 Title 35 -- Panama Canal
I Panama Canal Regulations (Parts 1 -- 299)
26 CFR 702.9037-2 Title 36 -- Parks, Forests, and Public Property
I National Park Service, Department of the Interior (Parts 1 -- 199)
II Forest Service, Department of Agriculture (Parts 200 -- 299)
III Corps of Engineers, Department of the Army (Parts 300 -- 399)
IV American Battle Monuments Commission (Parts 400 -- 499)
V Smithsonian Institution (Parts 500 -- 599)
VII Library of Congress (Parts 700 -- 799)
VIII Advisory Council on Historic Preservation (Parts 800 -- 899)
IX Pennsylvania Avenue Development Corporation (Parts 900 -- 999)
XI Architectural and Transportation Barriers Compliance Board (Parts
1100 -- 1199)
XII National Archives and Records Administration (Parts 1200 -- 1299)
26 CFR 702.9037-2 Title 37 -- Patents, Trademarks, and Copyrights
I Patent and Trademark Office, Department of Commerce (Parts 1 --
199)
II Copyright Office, Library of Congress (Parts 200 -- 299)
III Copyright Royalty Tribunal (Parts 300 -- 399)
IV Assistant Secretary for Technology Policy, Department of Commerce
(Parts 400 -- 499)
V Under Secretary for Technology, Department of Commerce (Parts 500
-- 599)
26 CFR 702.9037-2 Title 38 -- Pensions, Bonuses, and Veterans' Relief
I Department of Veterans Affairs (Parts 0 -- 99)
26 CFR 702.9037-2 Title 39 -- Postal Service
I United States Postal Service (Parts 1 -- 999)
III Postal Rate Commission (Parts 3000 -- 3099)
26 CFR 702.9037-2 Title 40 -- Protection of Environment
I Environmental Protection Agency (Parts 1 -- 799)
V Council on Environmental Quality (Parts 1500 -- 1599)
26 CFR 702.9037-2 Title 41 -- Public Contracts and Property Management
Subtitle B -- Other Provisions Relating to Public Contracts
50 Public Contracts, Department of Labor (Parts 50-1 -- 50-999)
51 Committee for Purchase from the Blind and Other Severely
Handicapped (Parts 51-1 -- 51-99)
60 Office of Federal Contract Compliance Programs, Equal Employment
Opportunity, Department of Labor (Parts 60-1 -- 60-999)
61 Office of the Assistant Secretary for Veterans Employment and
Training, Department of Labor (Parts 61-1 -- 61-999)
Subtitle C -- Federal Property Management Regulations System
101 Federal Property Management Regulations (Parts 101-1 -- 101-99)
105 General Services Administration (Parts 105-1 -- 105-999)
109 Department of Energy Property Management Regulations (Parts 109-1
-- 109-99)
114 Department of the Interior (Parts 114-1 -- 114-99)
115 Environmental Protection Agency (Parts 115-1 -- 115-99)
128 Department of Justice (Parts 128-1 -- 128-99)
132 Department of the Air Force (Parts 132-1 -- 132-99)
Subtitle D -- Other Provisions Relating to Property Management
(Reserved)
Subtitle E -- Federal Information Resources Management Regulations
System
201 Federal Information Resources Management Regulation (Parts 201-1
-- 201-99)
Subtitle F -- Federal Travel Regulation System
301 Travel Allowances (Parts 301-1 -- 301-99)
302 Relocation Allowances (Parts 302-1 -- 302-99)
303 Payment of Expenses Connected with the Death of Certain Employees
(Parts 303-1 -- 303-2)
304 Payment from a non-Federal source for travel expenses (Parts
304-1 -- 304-99)
26 CFR 702.9037-2 Title 42 -- Public Health
I Public Health Service, Department of Health and Human Services
(Parts 1 -- 199)
IV Health Care Financing Administration, Department of Health and
Human Services (Parts 400 -- 499)
V Office of Inspector General-Health Care, Department of Health and
Human Services (Parts 1000 -- 1999)
26 CFR 702.9037-2 Title 43 -- Public Lands: Interior
Subtitle A -- Office of the Secretary of the Interior (Parts 1 --
199)
Subtitle B -- Regulations Relating to Public Lands
I Bureau of Reclamation, Department of the Interior (Parts 200 --
499)
II Bureau of Land Management, Department of the Interior (Parts 1000
-- 9999)
26 CFR 702.9037-2 Title 44 -- Emergency Management and Assistance
I Federal Emergency Management Agency (Parts 0 -- 399)
IV Department of Commerce and Department of Transportation (Parts 400
-- 499)
26 CFR 702.9037-2 Title 45 -- Public Welfare
Subtitle A -- Department of Health and Human Services, General
Administration (Parts 1 -- 199)
Subtitle B -- Regulations Relating to Public Welfare
II Office of Family Assistance (Assistance Programs), Family Support
Administration, Department of Health and Human Services (Parts 200 --
299)
III Office of Child Support Enforcement (Child Support Enforcement
Program), Family Support Administration, Department of Health and Human
Services (Parts 300 -- 399)
IV Office of Refugee Resettlement, Administration for Children and
Families Department of Health and Human Services (Parts 400 -- 499)
V Foreign Claims Settlement Commission of the United States,
Department of Justice (Parts 500 -- 599)
VI National Science Foundation (Parts 600 -- 699)
VII Commission on Civil Rights (Parts 700 -- 799)
VIII Office of Personnel Management (Parts 800 -- 899)
X Office of Community Services, Family Support Administration,
Department of Health and Human Services (Parts 1000 -- 1099)
XI National Foundation on the Arts and the Humanities (Parts 1100 --
1199)
XII ACTION (Parts 1200 -- 1299)
XIII Office of Human Development Services, Department of Health and
Human Services (Parts 1300 -- 1399)
XVI Legal Services Corporation (Parts 1600 -- 1699)
XVII National Commission on Libraries and Information Science (Parts
1700 -- 1799)
XVIII Harry S. Truman Scholarship Foundation (Parts 1800 -- 1899)
XX Commission on the Bicentennial of the United States Constitution
(Parts 2000 -- 2099)
XXI Commission on Fine Arts (Parts 2100 -- 2199)
XXII Christopher Columbus Quincentenary Jubilee Commission (Parts
2200 -- 2299)
XXIV James Madison Memorial Fellowship Foundation (Parts 2400 --
2499)
26 CFR 702.9037-2 Title 46 -- Shipping
I Coast Guard, Department of Transportation (Parts 1 -- 199)
II Maritime Administration, Department of Transportation (Parts 200
-- 399)
III Coast Guard (Great Lakes Pilotage), Department of Transportation
(Parts 400 -- 499)
IV Federal Maritime Commission (Parts 500 -- 599)
26 CFR 702.9037-2 Title 47 -- Telecommunication
I Federal Communications Commission (Parts 0 -- 199)
II Office of Science and Technology Policy and National Security
Council (Parts 200 -- 299)
III National Telecommunications and Information Administration,
Department of Commerce (Parts 300 -- 399)
26 CFR 702.9037-2 Title 48 -- Federal Acquisition Regulations System
1 Federal Acquisition Regulation (Parts 1 -- 99)
2 Department of Defense (Parts 200 -- 299)
3 Department of Health and Human Services (Parts 300 -- 399)
4 Department of Agriculture (Parts 400 -- 499)
5 General Services Administration (Parts 500 -- 599)
6 Department of State (Parts 600 -- 699)
7 Agency for International Development (Parts 700 -- 799)
8 Department of Veterans Affairs (Parts 800 -- 899)
9 Department of Energy (Parts 900 -- 999)
10 Department of the Treasury (Parts 1000 -- 1099)
12 Department of Transportation (Parts 1200 -- 1299)
13 Department of Commerce (Parts 1300 -- 1399)
14 Department of the Interior (Parts 1400 -- 1499)
15 Environmental Protection Agency (Parts 1500 -- 1599)
16 Office of Personnel Management Federal Employees Health Benefits
Acquisition Regulation (Parts 1600 -- 1699)
17 Office of Personnel Management (Parts 1700 -- 1799)
18 National Aeronautics and Space Administration (Parts 1800 -- 1899)
19 United States Information Agency (Parts 1900 -- 1999)
22 Small Business Administration (Parts 2200 -- 2299)
24 Department of Housing and Urban Development (Parts 2400 -- 2499)
25 National Science Foundation (Parts 2500 -- 2599)
28 Department of Justice (Parts 2800 -- 2899)
29 Department of Labor (Parts 2900 -- 2999)
34 Department of Education Acquisition Regulation (Parts 3400 --
3499)
35 Panama Canal Commission (Parts 3500 -- 3599)
44 Federal Emergency Management Agency (Parts 4400 -- 4499)
51 Department of the Army Acquisition Regulations (Parts 5100 --
5199)
52 Department of the Navy Acquisition Regulations (Parts 5200 --
5299)
53 Department of the Air Force Federal Acquisition Regulation
Supplement (Parts 5300 -- 5399)
57 African Development Foundation (Parts 5700 -- 5799)
61 General Services Administration Board of Contract Appeals (Parts
6100 -- 6199)
63 Department of Transportation Board of Contract Appeals (Parts 6300
-- 6399)
99 Cost Accounting Standards Board, Office of Federal Procurement
Policy, Office of Management and Budget (Parts 9900 -- 9999)
26 CFR 702.9037-2 Title 49 -- Transportation
Subtitle A -- Office of the Secretary of Transportation (Parts 1 --
99)
Subtitle B -- Other Regulations Relating to Transportation
I Research and Special Programs Administration, Department of
Transportation (Parts 100 -- 199)
II Federal Railroad Administration, Department of Transportation
(Parts 200 -- 299)
III Federal Highway Administration, Department of Transportation
(Parts 300 -- 399)
IV Coast Guard, Department of Transportation (Parts 400 -- 499)
V National Highway Traffic Safety Administration, Department of
Transportation (Parts 500 -- 599)
VI Urban Mass Transportation Administration, Department of
Transportation (Parts 600 -- 699)
VII National Railroad Passenger Corporation (AMTRAK) (Parts 700 --
799)
VIII National Transportation Safety Board (Parts 800 -- 899)
X Interstate Commerce Commission (Parts 1000 -- 1399)
26 CFR 702.9037-2 Title 50 -- Wildlife and Fisheries
I United States Fish and Wildlife Service, Department of the Interior
(Parts 1 -- 199)
II National Marine Fisheries Service, National Oceanic and
Atmospheric Administration, Department of Commerce (Parts 200 -- 299)
III International Regulatory Agencies (Fishing and Whaling) (Parts
300 -- 399)
IV Joint Regulations (United States Fish and Wildlife Service,
Department of the Interior and National Marine Fisheries Service,
National Oceanic and Atmospheric Administration, Department of
Commerce); Endangered Species Committee Regulations (Parts 400 -- 499)
V Marine Mammal Commission (Parts 500 -- 599)
VI Fishery Conservation and Management, National Oceanic and
Atmospheric Administration, Department of Commerce (Parts 600 -- 699)
26 CFR 702.9037-2 CFR Index and Finding Aids Subject/Agency Index
List of Agency Prepared Indexes Parallel Table of Statutory Authorities
and Rules Acts Requiring Publication in the Federal Register List of CFR
Titles, Chapters, Subchapters, and Parts
26 CFR 702.9037-2 Alphabetical List of Agencies Appearing in the CFR
CFR Title, Subtitle or
Agency
Chapter
ACTION 45, XII
Administrative Committee of the Federal Register 1, I
Administrative Conference of the United States 1, III
Advisory Commission on Intergovernmental Relations 5, VII
Advisory Committee on Federal Pay 5, IV
Advisory Council on Historic Preservation 36, VIII
African Development Foundation 22, XV; 48, 57
Agency for International Development 22, II; 48, 7
Agricultural Marketing Service 7, I, IX, X, XI
Agricultural Research Service 7, V
Agricultural Stabilization and Conservation Service 7, VII
Agriculture Department
Agricultural Marketing Service 7, I, IX, X, XI
Agricultural Research Service 7, V
Agricultural Stabilization and Conservation Service 7, VII
Animal and Plant Health Inspection Service 7, III; 9, I
Commodity Credit Corporation 7, XIV
Cooperative State Research Service 7, XXXIV
Economic Analysis Staff 7, XXXIX
Economic Research Service 7, XXXVII
Economics Management Staff 7, XL
Energy, Office of 7, XXIX
Environmental Quality, Office of 7, XXXI
Farmers Home Administration 7, XVIII
Federal Acquisition Regulation 48, 4
Federal Crop Insurance Corporation 7, IV
Federal Grain Inspection Service 7, VIII
Finance and Management, Office of 7, XXX
Food and Nutrition Service 7, II
Food Safety and Inspection Service 9, III
Foreign Agricultural Service 7, XV
Foreign Economic Development Service 7, XXI
Forest Service 36, II
General Sales Manager, Office of 7, XXV
Grants and Program Systems, Office of 7, XXXII
Information Resources Management, Office of 7, XXVII
Inspector General, Office of 7, XXVI
International Cooperation and Development Office 7, XXII
National Agricultural Library 7, XLI
National Agricultural Statistics Service 7, XXXVI
Operations Office 7, XXVIII
Packers and Stockyards Administration 9, II
Rural Electrification Administration 7, XVII
Rural Telephone Bank 7, XVI
Secretary of Agriculture, Office of 7, Subtitle A
Soil Conservation Service 7, VI
Transportation, Office of 7, XXXIII
World Agriculture Outlook Board 7, XXXVIII
Air Force Department 32, VII; 41, Subtitle C, Ch. 132
Federal Acquisition Regulation Supplement 48, 53
Alaska Natural Gas Transportation System, Office of the Federal
Inspector 10, XV
Alcohol, Tobacco and Firearms, Bureau of 27, I
AMTRAK 49, VII
American Battle Monuments Commission 36, IV
Animal and Plant Health Inspection Service 7, III; 9, I
Appalachian Regional Commission 5, IX
Architectural and Transportation Barriers Compliance Board 36, XI
Arms Control and Disarmament Agency, U.S. 22, VI
Army Department 32, V
Engineers, Corps of 33, II; 36, III
Federal Acquisition Regulation 48, 51
Assistant Secretary for Technology Policy, Department of Commerce 37,
IV
Benefits Review Board 20, VII
Bicentennial of the United States Constitution, Commission on the 45,
XX
Bilingual Education and Minority Languages Affairs, Office of 34, V
Blind and Other Severely Handicapped, Committee for Purchase from 41,
51
Board for International Broadcasting 22, XIII
Budget, Office of Management and 5, III
Census Bureau 15, I
Central Intelligence Agency 32, XIX
Child Support Enforcement, Office of 45, III
Christopher Columbus Quincentenary Jubilee Commission 45, XXII
Civil Rights Commission 45, VII
Civil Rights, Office for (Education Department) 34, I
Claims Collection Standards, Federal 4, II
Coast Guard 33, I; 46, I, III; 49, IV
Commerce Department 44, IV
Census Bureau 15, I
Assistant Secretary for Technology Policy 37, IV
Economic Affairs, Under Secretary 37, V
Economic Analysis, Bureau of 15, VIII
Economic Development Administration 13, III
Endangered Species Committee 50, IV
Export Administration Bureau 15, VII
Federal Acquisition Regulation 48, 13
Fishery Conservation and Management 50, VI
International Trade Administration 15, III; 19, III
National Institute of Standards and Technology 15, II
National Marine Fisheries Service 50, II, IV
National Oceanic and Atmospheric Administration 15, IX; 50, II, III,
IV, VI
National Telecommunications and Information Administration 15, XXIII;
47, III
Patent and Trademark Office 37, I
Productivity, Technology and Innovation, Assistant Secretary for 37,
IV
Secretary of Commerce, Office of 15, Subtitle A
Technology Administration 15, XI
Under Secretary for Technology 37, V
United States Travel and Tourism Administration 15, XII
Commercial Space Transportation, Office of, Department of
Transportation 14, III
Commission on the Bicentennial of the United States Constitution 45,
XX
Committee for Purchase from the Blind and Other Severely Handicapped
41, 51
Commodity Credit Corporation 7, XIV
Commodity Futures Trading Commission 17, I
Community Planning and Development, Office of Assistant Secretary for
24, V, VI
Community Services, Office of 45, X
Comptroller of the Currency 12, I
Construction Industry Collective Bargaining Commission 29, IX
Consumer Product Safety Commission 16, II
Cooperative State Research Service 7, XXXIV
Copyright Office 37, II
Copyright Royalty Tribunal 37, III
Cost Accounting Standards Board, Office of Federal Procurement Policy
48, 99
Council on Environmental Quality 40, V
Customs Service, United States 19, I
Defense Department 32, Subtitle A
Air Force Department 32, VII; 41, Subtitle C, Ch. 132
Army Department 32, V; 33, II; 36, III, 48, 51
Engineers, Corps of 33, II; 36, III
Federal Acquisition Regulation 48, 2
Navy Department 32, VI; 48, 52
Secretary of Defense, Office of 32, I
Defense Logistics Agency 32, XII
Defense Nuclear Facilities Safety Board 10, XVII
Delaware River Basin Commission 18, III
Drug Enforcement Administration 21, II
East-West Foreign Trade Board 15, XIII
Economic Affairs, Under Secretary (Commerce) 37, V
Economic Analysis, Bureau of 15, VIII
Economic Analysis Staff, Department of Agriculture 7, XXXIX
Economic Development Administration 13, III
Economics Management Staff 7, XL
Economic Research Service 7, XXXVII
Education, Department of
Bilingual Education and Minority Languages Affairs, Office of 34, V
Civil Rights, Office for 34, I
Educational Research and Improvement, Office of 34, VII
Elementary and Secondary Education, Office of 34, II
Federal Acquisition Regulation 48, 34
Postsecondary Education, Office of 34, VI
Secretary of Education, Office of 34, Subtitle A
Special Education and Rehabilitative Services, Office of 34, III
Vocational and Adult Education, Office of 34, IV
Educational Research and Improvement, Office of 34, VII
Elementary and Secondary Education, Office of 34, II
Employees' Compensation Appeals Board 20, IV
Employees Loyalty Board, International Organizations 5, V
Employment and Training Administration 20, V
Employment Standards Administration 20, VI
Endangered Species Committee 50, IV
Energy, Department of 10, II, III, X; 41, 109
Federal Acquisition Regulation 48, 9
Federal Energy Regulatory Commission 18, I
Energy, Office of, Department of Agriculture 7, XXIX
Engineers, Corps of 33, II; 36, III
Engraving and Printing, Bureau of 31, VI
Environmental Protection Agency 40, I; 41, 115; 48, 15
Environmental Quality, Office of (Agriculture Department) 7, XXXI
Equal Employment Opportunity Commission 29, XIV
Equal Opportunity, Office of Assistant Secretary for 24, I
Executive Office of the President 3, I
Administration, Office of 5, XV
Export Administration Bureau 15, VII
Export-Import Bank of the United States 12, IV
Family Assistance, Office of 45, II
Family Support Administration 45, II, III, IV, X
Farm Credit Administration 12, VI
Farm Credit System Assistance Board 12, XIII
Farm Credit System Insurance Corporation 12, XIV
Farmers Home Administration 7, XVIII
Federal Acquisition Regulation 48, 1
Federal Aviation Administration 14, I
Federal Claims Collection Standards 4, II
Federal Communications Commission 47, I
Federal Contract Compliance Programs, Office of 41, 60
Federal Crop Insurance Corporation 7, IV
Federal Deposit Insurance Corporation 12, III
Federal Election Commission 11, I
Federal Emergency Management Agency 44, I; 48, 44
Federal Energy Regulatory Commission 18, I
Federal Financial Institutions Examination Council 12, XI
Federal Financing Bank 12, VIII
Federal Grain Inspection Service 7, VIII
Federal Highway Administration 23, I, II; 49, III
Federal Home Loan Mortgage Corporation 1, IV
Federal Housing Finance Board 12, IX
Federal Information Resources Management Regulations 41, Subtitle E,
Ch. 201
Federal Inspector for the Alaska Natural Gas Transportation System,
Office of 10, XV
Federal Labor Relations Authority, and General Counsel of the Federal
Labor Relations Authority 5, XIV; 22, XIV
Federal Law Enforcement Training Center 31, VII
Federal Maritime Commission 46, IV
Federal Mediation and Conciliation Service 29, XII
Federal Mine Safety and Health Review Commission 29, XXVII
Federal Pay, Advisory Committee on 5, IV
Federal Prison Industries, Inc. 28, III
Federal Procurement Policy Office 48, 99
Federal Property Management Regulations 41, 101
Federal Property Management Regulations System 41, Subtitle C
Federal Railroad Administration 49, II
Federal Register, Administrative Committee of 1, I
Federal Register, Office of 1, II
Federal Reserve System 12, II
Federal Retirement Thrift Investment Board 5, VI
Federal Service Impasses Panel 5, XIV
Federal Trade Commission 16, I
Federal Travel Regulation System 41, Subtitle F
Finance and Management, Department of Agriculture 7, XXX
Fine Arts Commission 45, XXI
Fiscal Service 31, II
Fish and Wildlife Service, United States 50, I, IV
Fishery Conservation and Management 50, VI
Fishing and Whaling, International Regulatory Agencies 50, III
Food and Drug Administration 21, I
Food and Nutrition Service 7, II
Food Safety and Inspection Service 9, III
Foreign Agricultural Service 7, XV
Foreign Assets Control, Office of 31, V
Foreign Claims Settlement Commission of United States 45, V
Foreign Economic Development Service 7, XXI
Foreign Service Grievance Board 22, IX
Foreign Service Impasse Disputes Panel 22, XIV
Foreign Service Labor Relations Board 22, XIV
Foreign-Trade Zones Board 15, IV
Forest Service 36, II
General Accounting Office 4, I, II, III
General Sales Manager, Office of 7, XXV
General Services Administration
Contract Appeals Board 48, 61
Federal Acquisition Regulation 48, 5
Federal Information Resources Management Regulations 41, Subtitle E,
Ch. 201
Federal Property Management Regulations System 41, 101, 105
Federal Travel Regulation System 41, Subtitle F
Payment of Expenses Connected With the Death of Certain Employees 41,
303
Reduction in Meeting and Training Allowance Payments 41, 304
Relocation Allowances 41, 302
Travel Allowances 41, 301
Geological Survey 30, IV
Government Ethics, Office of 5, XVI
Government National Mortgage Association 24, III
Grants and Program Systems, Office of 7, XXXII
Great Lakes Pilotage 46, III
Harry S. Truman Scholarship Foundation 45, XVIII
Health and Human Services, Department of 45, Subtitle A
Child Support Enforcement, Office of 45, III
Community Services, Office of 45, X
Family Assistance, Office of 45, II
Family Support Administration 45, II, III, IV, X
Federal Acquisition Regulation 48, 3
Food and Drug Administration 21, I
Health Care Financing Administration 42, IV
Human Development Services Office 45, XIII
Inspector General, Office of 42, V
Public Health Service 42, I
Refugee Resettlement, Office of 45, IV
Social Security Administration 20, III; 45, IV
Health Care Financing Administration 42, IV
Housing and Urban Development, Department of
Community Planning and Development, Office of Assistant Secretary for
24, V, VI
Equal Opportunity, Office of Assistant Secretary for 24, I
Federal Acquisition Regulation 48, 24
Government National Mortgage Association 24, III
Housing -- Federal Housing Commissioner, Office of Assistant
Secretary for 24, II, VIII, X, XX
Inspector General, Office of 24, XII
Mortgage Insurance and Loan Programs Under Emergency Homeowners'
Relief Act 24, XV
Public and Indian Housing, Office of Assistant Secretary for 24, IX
Secretary, Office of 24, Subtitle B, VII
Solar Energy and Energy Conservation Bank 24, XI
Housing -- Federal Housing Commissioner, Office of Assistant
Secretary for 24, II, VIII, X, XX
Human Development Services Office 45, XIII
Immigration and Naturalization Service 8, I
Indian Affairs, Bureau of 25, I
Indian Arts and Crafts Board 25, II
Information Agency, United States 22, V; 48, 19
Information Resources Management, Office of, Agriculture Department
7, XXVII
Information Security Oversight Office 32, XX
Inspector General, Office of, Agriculture Department 7, XXVI
Inspector General, Office of, Health and Human Services Department
42, V
Inspector General, Office of, Housing and Urban Development
Department 24, XII
Inter-American Foundation 22, X
Intergovernmental Relations, Advisory Commission on 5, VII
Interior Department
Endangered Species Committee 50, IV
Federal Acquisition Regulation 48, 14
Federal Property Management Regulations System 41, 114
Fish and Wildlife Service, United States 50, I, IV
Geological Survey 30, IV
Indian Affairs, Bureau of 25, I
Indian Arts and Crafts Board 25, II
Land Management Bureau 43, II
Minerals Management Service 30, II
Mines, Bureau of 30, VI
National Park Service 36, I
Reclamation Bureau 43, I
Secretary of the Interior, Office of 43, Subtitle A
Surface Mining and Reclamation Appeals, Board of 30, III
Surface Mining Reclamation and Enforcement, Office of 30, VII
United States Fish and Wildlife Service 50, I, IV
Internal Revenue Service 26, I
International Boundary and Water Commission, United States and Mexico
22, XI
International Cooperation and Development Office, Department of
Agriculture 7, XXII
International Development, Agency for 22, II
International Development Cooperation Agency 22, XII
International Development, Agency for 22, II
Overseas Private Investment Corporation 22, VII
International Joint Commission, United States and Canada 22, IV
International Organizations Employees Loyalty Board 5, V
International Regulatory Agencies (Fishing and Whaling) 50, III
International Trade Administration 15, III; 19, III
International Trade Commission, United States 19, II
Interstate Commerce Commission 49, X
Japan-United States Friendship Commission 22, XVI
Joint Board for the Enrollment of Actuaries 20, VIII
Justice Department 28, I; 41, 128
Drug Enforcement Administration 21, II
Federal Acquisition Regulation 48, 28
Federal Claims Collection Standards 4, II
Federal Prison Industries, Inc. 28, III
Foreign Claims Settlement Commission of the United States 45, V
Immigration and Naturalization Service 8, I
Offices of Independent Counsel 28, VI
Prisons, Bureau of 28, V
Labor Department
Benefits Review Board 20, VII
Employees' Compensation Appeals Board 20, IV
Employment and Training Administration 20, V
Employment Standards Administration 20, VI
Federal Acquisition Regulation 48, 29
Federal Contract Compliance Programs, Office of 41, 60
Federal Procurement Regulations System 41, 50
Labor-Management Relations and Cooperative Programs, Bureau of 29, II
Labor-Management Standards, Office of 29, IV
Mine Safety and Health Administration 30, I
Occupational Safety and Health Administration 29, XVII
Pension and Welfare Benefits Administration 29, XXV
Public Contracts 41, 50
Secretary of Labor, Office of 29, Subtitle A
Veterans' Employment and Training, Office of the Assistant Secretary
for 41, 61; 20, IX
Wage and Hour Division 29, V
Workers' Compensation Programs, Office of 20, I
Labor-Management Relations and Cooperative Programs, Bureau of 29, II
Labor-Management Standards, Office of 29, IV
Land Management, Bureau of 43, II
Legal Services Corporation 45, XVI
Library of Congress 36, VII
Copyright Office 37, II
Management and Budget, Office of 5, III; 48, 99
Marine Mammal Commission 50, V
Maritime Administration 46, II
Merit Systems Protection Board 5, II
Micronesian Status Negotiations, Office for 32, XXVII
Mine Safety and Health Administration 30, I
Minerals Management Service 30, II
Mines, Bureau of 30, VI
Minority Business Development Agency 15, XIV
Miscellaneous Agencies 1, IV
Monetary Offices 31, I
Mortgage Insurance and Loan Programs Under the Emergency Homeowners'
Relief Act, Department of Housing and Urban Development 24, XV
National Aeronautics and Space Administration 14, V; 48, 18
National Agricultural Library 7, XLI
National Agricultural Statistics Service 7, XXXVI
National Archives and Records Administration 36, XII
National Bureau of Standards 15, II
National Capital Planning Commission 1, IV
National Commission for Employment Policy 1, IV
National Commission on Libraries and Information Science 45, XVII
National Credit Union Administration 12, VII
National Foundation on the Arts and the Humanities 45, XI
National Highway Traffic Safety Administration 23, II, III; 49, V
National Indian Gaming Commission 25, III
National Institute of Standards and Technology 15, II
National Labor Relations Board 29, I
National Marine Fisheries Service 50, II, IV
National Mediation Board 29, X
National Oceanic and Atmospheric Administration 15, IX; 50, II, III,
IV, VI
National Park Service 36, I
National Railroad Adjustment Board 29, III
National Railroad Passenger Corporation (AMTRAK) 49, VII
National Science Foundation 45, VI; 48, 25
National Security Council 32, XXI
National Security Council and Office of Science and Technology Policy
47, II
National Telecommunications and Information Administration 15, XXIII;
47, III
National Transportation Safety Board 49, VIII
Navy Department 32, VI; 48, 52
Neighborhood Reinvestment Corporation 24, XXV
Nuclear Regulatory Commission 10, I
Occupational Safety and Health Administration 29, XVII
Occupational Safety and Health Review Commission 29, XX
Office of Independent Counsel 28, VII
Office of Navajo and Hopi Indian Relocation 25, IV
Offices of Independent Counsel, Department of Justice 28, VI
Operations Office, Department of Agriculture 7, XXVIII
Overseas Private Investment Corporation 22, VII
Oversight Board 12, XV
Packers and Stockyards Administration 9, II
Panama Canal Commission 48, 35
Panama Canal Regulations 35, I
Patent and Trademark Office 37, I
Payment of Expenses Connected With the Death of Certain Employees 41,
303
Peace Corps 22, III
Pennsylvania Avenue Development Corporation 36, IX
Pension and Welfare Benefits Administration, Department of Labor 29,
XXV
Pension Benefit Guaranty Corporation 29, XXVI
Personnel Management, Office of 5, I; 45, VIII; 48, 17
Federal Employees Health Benefits Acquisition Regulation 48, 16
Postal Rate Commission 39, III
Postal Service, United States 39, I
Postsecondary Education, Office of 34, VI
President's Commission on White House Fellowships 1, IV
Presidential Documents 3
Prisons, Bureau of 28, V
Productivity, Technology and Innovation, Assistant Secretary
(Commerce) 37, IV
Property Management Regulations System, Federal 41, Subtitle C
Public Contracts, Department of Labor 41, 50
Public Health Service 42, I
Railroad Retirement Board 20, II
Reclamation Bureau 43, I
Reduction in Meeting and Training Allowance Payments 41, 304
Refugee Resettlement, Office of 45, IV
Regional Action Planning Commissions 13, V
Relocation Allowances 41, 302
Research and Special Programs Administration 49, I
Resolution Trust Corporation 12, XVI
Rural Electrification Administration 7, XVII
Rural Telephone Bank 7, XVI
Saint Lawrence Seaway Development Corporation 33, IV
Science and Technology Policy, Office of 32, XXIV
Science and Technology Policy, Office of, and National Security
Council 47, II
Secret Service 31, IV
Securities and Exchange Commission 17, II
Selective Service System 32, XVI
Small Business Administration 13, I; 48, 22
Smithsonian Institution 36, V
Social Security Administration 20, III; 45, IV
Soil Conservation Service 7, VI
Solar Energy and Energy Conservation Bank, Department of Housing and
Urban Development 24, XI
Soldiers' and Airmen's Home, United States 5, XI
Special Counsel, Office of 5, VIII
Special Education and Rehabilitative Services, Office of 34, III
State Department 22, I
Federal Acquisition Regulation 48, 6
Surface Mining and Reclamation Appeals, Board of 30, III
Susquehanna River Basin Commission 18, VIII
Technology Administration 15, XI
Tennessee Valley Authority 18, XIII
Thrift Supervision Office, Department of the Treasury 12, V
Trade Representative, United States, Office of 15, XX
Transportation, Department of 44, IV
Coast Guard 33, I; 46, I, III; 49, IV
Commercial Space Transportation, Office of 14, III
Contract Appeals Board 48, 63
Federal Acquisition Regulation 48, 12
Federal Aviation Administration 14, I
Federal Highway Administration 23, I, II; 49, III
Federal Railroad Administration 49, II
Maritime Administration 46, II
National Highway Traffic Safety Administration 23, II, III; 49, V
Research and Special Programs Administration 49, I
Saint Lawrence Seaway Development Corporation 33, IV
Secretary of Transportation, Office of 14, II; 49, Subtitle A
Urban Mass Transportation Administration 49, VI
Transportation, Office of, Department of Agriculture 7, XXXIII
Travel Allowance 41, 301
Travel and Tourism Administration, United States 15, XII
Treasury Department 17, IV
Alcohol, Tobacco and Firearms, Bureau of 27, I
Comptroller of the Currency 12, I
Customs Service, United States 19, I
Engraving and Printing, Bureau of 31, VI
Federal Acquisition Regulation 48, 10
Federal Law Enforcement Training Center 31, VII
Fiscal Service 31, II
Foreign Assets Control, Office of 31, V
Internal Revenue Service 26, I
Monetary Offices 31, I
Secret Service 31, IV
Secretary of the Treasury, Office of 31, Subtitle A
Thrift Supervision Office 12, V
United States Customs Service 19, I
Truman, Harry S. Scholarship Foundation 45, XVIII
Under Secretary for Technology, Department of Commerce 37, V
United States and Canada, International Joint Commission 22, IV
United States Arms Control and Disarmament Agency 22, VI
United States Customs Service 19, I
United States Fish and Wildlife Service 50, I, IV
United States Information Agency 22, V; 48, 19
United States International Development Cooperation Agency 22, XII
United States International Trade Commission 19, II
United States Postal Service 39, I
United States Soldiers' and Airmen's Home 5, XI
United States Trade Representative, Office of 15, XX
United States Travel and Tourism Adminstration 15, XII
Urban Mass Transportation Administration 49, VI
Veterans Affairs Department 38, I; 48, 8
Veterans' Employment and Training, Office of the Assistant Secretary
for 41, 61; 20, IX
Vice President of the United States, Office of 32, XXVIII
Vocational and Adult Education, Office of 34, IV
Wage and Hour Division 29, V
Water Resources Council 18, VI
Workers' Compensation Programs, Office of 20, I
World Agriculture Outlook Board 7, XXXVIII
26 CFR 702.9037-2 26 CFR Ch. I (4-1-92 Edition)
26 CFR 702.9037-2 List of CFR Sections Affected
26 CFR 702.9037-2 List of CFR Sections Affected
All changes in this volume of the Code of Federal Regulations which
were made by documents published in the Federal Register since January
1, 1986, are enumerated in the following list. Entries indicate the
nature of the changes effected. Page numbers refer to Federal Register
pages. The user should consult the entries for chapters and parts as
well as sections for revisions.
For the period before January 1, 1986, see the ''List of CFR Sections
Affected, 1949-1963, 1964-1972, and 1973-1985'' published in seven
separate volumes.
26 CFR 702.9037-2 1986
26 CFR
51 FR
Page
Chapter I
601.702 (f)(3) and (4) revised; (f)(5) through (9) redesignated as
(f)(6) through (10); new (f)(5) added; new (f)(6) amended 7442
601.9000 (c) table amended (OMB numbers) 7442
602 Authority citation correction 30857
602.101 (c) table amended (OMB numbers) 21,
394, 749, 1507, 2481, 4338, 5197, 7441, 10352, 16300, 16306, 17961,
21546, 23744, 25049, 28378, 30484, 31613, 31617, 33595, 34204, 40169,
45106, 45461, 45466, 45736, 46620, 46651, 46654
(c) table corrected (OMB numbers) 12515, 13496, 20646
26 CFR 702.9037-2 1987
26 CFR
52 FR
Page
601.105 (c)(2)(iii) and (d)(2) revised; (c)(2)(iv) added 38406
601.106 (a)(1)(i) amended; flush text following (a)(1)(ii)(c)
revised; (a)(1) (iii) and (iv) redesignated as (a)(1) (iv) and (v);
new (a)(1)(iii) added 38406
601.601 (c) amended 26673
601.702 (a)(1) introductory text and flush text following (v), (b)(1)
introductory text, (2), (3) (iii) and (iv), and (c)(1) and (2)(i)
amended; (b)(3)(ii) and (c)(2)(ii) revised; (b)(2)(iii) added 37940
(c)(3) (v), (vii), and (viii), (4)(i) (A) and (B), (5) introductory
text, (i), and flush text following (iii) and (6) amended; (c)(3)(ix)
added; flush text at end of (c)(3) and (4)(iii) revised 37941
(c)(7) (i), (ii), and (iv), (8) introductory text and (v), (10), and
(11) revised; flush text following (c)(8)(vi) and (9)(i) (B) and (C)
amended 37942
(d)(5) removed; (c)(12) and (d)(8) redesignated as (c)(13) and
(d)(5); new (c)(13) and (d) (1), (2), and new (5) amended; (d) (3),
(4), and (7) revised; new (c)(12) added 37943
(f) revised 37944
(g) revised 37946
(h) added 37951
602.101 Correctly designated 10368
(c) table amended (OMB numbers) 42, 3004, 3623, 3631, 5101, 6466,
6476, 6795, 7411, 10085, 10564,
10748, 12163, 13437, 15320, 21513, 23440, 25007, 26673, 29697, 30163,
31621, 32008, 32009, 33585, 34357, 42100, 46760, 47557, 48419, 48997
(c) table corrected (OMB numbers) 1416
Technical correction 10368
602.106 (c) table amended (temporary) 22777, 46075
26 CFR 702.9037-2 1988
26 CFR
53 FR
Page
Chapter I
601 Authority citation revised 19187
601.901 -- 601.942 (Subpart I) Added; nomenclature change 19187,
19204
601.9000 (Subpart I) Redesignated as 601.9000 (Subpart J) 19187
601.9000 (Subpart J) Redesignated from 601.9000 (Subpart I) 19187
602.101 (c) table amended (OMB numbers) 6148,
6519, 6614, 6625, 6780, 6821, 7514, 8451, 9881, 11068,12006, 12008,
16086, 16232, 19714, 20311, 23619, 24066, 27044, 27511, 29674, 31856,
33461, 34076, 34493, 34734, 34736, 35507, 37294, 37556, 38715, 39604,
53173
(c) table amendment at 53 FR 27044 comment time extended 32899
(c) table corrected (OMB numbers) 48534
(c) table correctly amended (OMB numbers) 9870
26 CFR 702.9037-2 1989
26 CFR
54 FR
Page
Chapter I
601 Authority citation revised 4958
Technical correction 6363
601.901 -- 601.942 (Subpart I) Redesignated as 31 CFR 19 and heading
revised; authority citation added; interim 4958
601.901 -- 601.942 (Subpart I) Appendixes A and B redesignated as 31
CFR 19 Appendixes A and B; interim 4958
602.101 Technical correction 13606, 46187
(c) table amended (OMB numbers) 7763, 10541, 19372,
20566, 20837, 21059, 21204, 28620, 31674, 37107, 37324, 37453, 38851,
38664, 38671, 38979, 38987, 46375, 46382, 51028
(c) table corrected (OMB numbers) 41962
26 CFR 702.9037-2 1990
26 CFR
55 FR
Page
Chapter I
602.101 Technical correction 4049, 7891, 10236
(c) table amended (OMB numbers) 1418, 2376, 3219, 9442, 14245,
19627, 21191, 23077, 28022, 33690,
35620, 36631,
41686, 42006, 49038, 50179, 50554,
51290, 51698,
53296
(c) table corrected (OMB numbers) 11906
26 CFR 702.9037-2 1991
26 CFR
Page
Chapter I
601.501 Revised 24003
601.502 Revised 24004
601.503 Revised 24005
601.504 Revised 24007
601.505 Revised 24007
601.506 Revised 24008
601.507 Revised 24009
601.508 Revised 24009
601.509 Revised 24009
602.101 (c) table amended (OMB numbers) 487, 1363, 15044, 21935,
21952, 25369, 28075, 29435, 40551, 47402, 49523, 56320, 63ll461, 65687,
66357, 66995, 66996, 67178, 67509, 67520
Technical correction 4676
(c) table corrected (OMB numbers) 8130
(c) table corrected 40246
(c) table revised (OMB numbers) 8912
(c) table amended (OMB numbers) 10377
701 Added 21599
701.906-1 Correctly designated as 701.9006-1 27999
701.9006-1 Correctly designated from 701.906-1 27999
702 Added 21599
26 CFR 702.9037-2 1992
26 CFR
57 FR
Page
Chapter I
602 Technical correction 2815
Technical correction 5054
602.101 (c) table amended (OMB numbers) 3133, 3535, 6296
(c) table amended (OMB numbers) 9050
(c) table amended (OMB numbers) 9209
26 CFR 702.9037-2 1992
26 CFR
57 FR
Page
Chapter I
602.101 (c) table amended (OMB numbers) 11264
26
Internal Revenue
PART 600 TO END
Revised as of April 1, 1992
CONTAINING
A CODIFICATION OF DOCUMENTS
OF GENERAL APPLICABILITY
AND FUTURE EFFECT
AS OF APRIL 1, 1992
With Ancillaries
Published by
the Office of the Federal Register
National Archives and Records
Administration
as a Special Edition of
the Federal Register
Washington, DC 20402-9328
26 CFR 702.9037-2 Table of Contents
Page
Explanation v
Title 26:
Chapter I -- Internal Revenue Service, Department of the Treasury
(Continued)
Finding Aids:
Table of CFR Titles and Chapters
Alphabetical List of Agencies Appearing in the CFR
List of CFR Sections Affected
26 CFR 702.9037-2 Explanation
The Code of Federal Regulations is a codification of the general and
permanent rules published in the Federal Register by the Executive
departments and agencies of the Federal Government. The Code is divided
into 50 titles which represent broad areas subject to Federal
regulation. Each title is divided into chapters which usually bear the
name of the issuing agency. Each chapter is further subdivided into
parts covering specific regulatory areas.
Each volume of the Code is revised at least once each calendar year
and issued on a quarterly basis approximately as follows:
Title 1 through Title 16 as of January 1
Title 17 through Title 27 as of April 1
Title 28 through Title 41 as of July 1
Title 42 through Title 50 as of October 1
The appropriate revision date is printed on the cover of each volume.
LEGAL STATUS
The contents of the Federal Register are required to be judicially
noticed (44 U.S.C. 1507). The Code of Federal Regulations is prima facie
evidence of the text of the original documents (44 U.S.C. 1510).
HOW TO USE THE CODE OF FEDERAL REGULATIONS
The Code of Federal Regulations is kept up to date by the individual
issues of the Federal Register. These two publications must be used
together to determine the latest version of any given rule.
To determine whether a Code volume has been amended since its
revision date (in this case, April 1, 1992), consult the ''List of CFR
Sections Affected (LSA),'' which is issued monthly, and the ''Cumulative
List of Parts Affected,'' which appears in the Reader Aids section of
the daily Federal Register. These two lists will identify the Federal
Register page number of the latest amendment of any given rule.
EFFECTIVE AND EXPIRATION DATES
Each volume of the Code contains amendments published in the Federal
Register since the last revision of that volume of the Code. Source
citations for the regulations are referred to by volume number and page
number of the Federal Register and date of publication. Publication
dates and effective dates are usually not the same and care must be
exercised by the user in determining the actual effective date. In
instances where the effective date is beyond the cut-off date for the
Code a note has been inserted to reflect the future effective date. In
those instances where a regulation published in the Federal Register
states a date certain for expiration, an appropriate note will be
inserted following the text.
OMB CONTROL NUMBERS
The Paperwork Reduction Act of 1980 (Pub. L. 96-511) requires Federal
agencies to display an OMB control number with their information
collection request. Many agencies have begun publishing numerous OMB
control numbers as amendments to existing regulations in the CFR. These
OMB numbers are placed as close as possible to the applicable
recordkeeping or reporting requirements.
OBSOLETE PROVISIONS
Provisions that become obsolete before the revision date stated on
the cover of each volume are not carried. Code users may find the text
of provisions in effect on a given date in the past by using the
appropriate numerical list of sections affected. For the period before
January 1, 1986, consult either the List of CFR Sections Affected,
1949-1963, 1964-1972, or 1973-1985, published in seven separate volumes.
For the period beginning January 1, 1986, a ''List of CFR Sections
Affected'' is published at the end of each CFR volume.
CFR INDEXES AND TABULAR GUIDES
A subject index to the Code of Federal Regulations is contained in a
separate volume, revised annually as of January 1, entitled CFR Index
and Finding Aids. This volume contains the Parallel Table of Statutory
Authorities and Agency Rules (Table I), and Acts Requiring Publication
in the Federal Register (Table II). A list of CFR titles, chapters, and
parts and an alphabetical list of agencies publishing in the CFR are
also included in this volume.
An index to the text of ''Title 3 -- The President'' is carried
within that volume.
The Federal Register Index is issued monthly in cumulative form.
This index is based on a consolidation of the ''Contents'' entries in
the daily Federal Register.
A List of CFR Sections Affected (LSA) is published monthly, keyed to
the revision dates of the 50 CFR titles.
REPUBLICATION OF MATERIAL
There are no restrictions on the republication of material appearing
in the Code of Federal Regulations.
INQUIRIES AND SALES
For a summary, legal interpretation, or other explanation of any
regulation in this volume, contact the issuing agency. Inquiries
concerning editing procedures and reference assistance with respect to
the Code of Federal Regulations may be addressed to the Director, Office
of the Federal Register, National Archives and Records Administration,
Washington, DC 20408 (telephone 202-523-3517). All mail order sales are
handled exclusively by the Superintendent of Documents, Attn: New
Orders, P.O. Box 371954, Pittsburgh, PA 15250-7954. Charge orders may
be telephoned to the Government Printing Office order desk at
202-783-3238.
Martha L. Girard,
Director,
Office of the Federal Register.
April 1, 1992.
26 CFR 702.9037-2 THIS TITLE
Title 26 -- Internal Revenue is composed of eighteen volumes. The
contents of these volumes represent all current regulations issued by
the Internal Revenue Service, Department of the Treasury, as of April 1,
1992. The first eleven volumes comprise part 1 (Subchapter A -- Income
Tax) and are arranged by sections as follows: 1.0-1 -- 1.60;
1.61-1.169; 1.170-1.300; 1.301-1.400; 1.401-1.500;
1.501-1.640; 1.641-1.850; 1.851-1.907; 1.908-1.1000;
1.1001-1.1400 and 1.1401 to End. The twelfth volume containing parts
2-29, includes the remainder of subchapter A and all of Subchapter B --
Estate and Gift Taxes. The last six volumes contain parts 30-39
(Subchapter C -- Employment Taxes and Collection of Income Tax at
Source); parts 40-49; parts 50-299 (Subchapter D -- Miscellaneous
Excise Taxes); parts 300-499 (Subchapter F -- Procedure and
Administration); parts 500-599 (Subchapter G -- Regulations under Tax
Conventions); and part 600 to End (Subchapter H -- Internal Revenue
Practice).
The OMB control numbers for Title 26 appear in 601.9000 and 602.101
of this chapter. For the convenience of the user, 601.9000 and
602.101 appear in the Finding Aids section of the volumes containing
parts 1 to 599.
For this volume, D. W. Leland was Chief Editor. The Code of Federal
Regulations publication program is under the direction of Richard L.
Claypoole, assisted by Alomha S. Morris.
27 CFR 0.0 27 CFR Ch. I (4-1-92 Edition)
27 CFR 0.0 Bureau of Alcohol, Tobacco and Firearms, Treasury
27 CFR 0.0 Title 27 -- Alcohol, Tobacco Products and Firearms
27 CFR 0.0 (This book contains parts 1 to 199)
Part
chapter i -- Bureau of Alcohol, Tobacco and Firearms, Department of
the Treasury 1
27 CFR 0.0 27 CFR Ch. I (4-1-92 Edition)
27 CFR 0.0 Bureau of Alcohol, Tobacco and Firearms, Treasury
27 CFR 0.0 CHAPTER I -- BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE TREASURY
27 CFR 0.0 SUBCHAPTER A -- LIQUORS
Part
Page
1 Basic permit requirements under the Federal Alcohol Administration
Act
2 Nonindustrial use of distilled spirits and wine
3 Bulk sales and bottling of distilled spirits
4 Labeling and advertising of wine
5 Labeling and advertising of distilled spirits
6 ''Tied-House''
7 Labeling and advertising of malt beverages
8 Exclusive outlets
9 American viticultural areas
10 Commercial bribery
11 Consignment sales
12 Foreign nongeneric names of geographic significance used in the
designation of wines
16 Alcoholic beverage health warning statement
18 Production of volatile fruit-flavor concentrate
19 Distilled spirits plants
20 Distribution and use of denatured alcohol and rum
21 Formulas for denatured alcohol and rum
22 Distribution and use of tax-free alcohol
24 Wine
25 Beer
30 Gauging manual
27 CFR 0.0
27 CFR 0.0 SUBCHAPTER B -- (RESERVED)
27 CFR 0.0 SUBCHAPTER C -- FIREARMS
47 Importation of arms, ammunition and implements of war
53 Manufacturers excise taxes -- firearms and ammunition
55 Commerce in explosives
27 CFR 0.0
27 CFR 0.0 SUBCHAPTERS D-E -- (RESERVED)
27 CFR 0.0 SUBCHAPTER F -- PROCEDURES AND PRACTICES
70 Procedure and administration
71 Statement of procedural rules
72 Disposition of seized personal property
27 CFR 0.0
27 CFR 0.0 SUBCHAPTERS G-L -- (RESERVED)
27 CFR 0.0 SUBCHAPTER M -- ALCOHOL, TOBACCO AND OTHER EXCISE TAXES
170 Miscellaneous regulations relating to liquor
178 Commerce in firearms and ammunition
179 Machine guns, destructive devices, and certain other firearms
194 Liquor dealers
197 Drawback on distilled spirits used in manufacturing nonbeverage
products
198-199 (Reserved)
Additional supplementary publications are issued covering individual
parts of the Alcohol, Tobacco and Firearms Regulations, the Tobacco Tax
Guide, and Regulations Under Tax Conventions.
Cross References:
U.S. Customs Service, Department of the Treasury: See 19 CFR Chapter
I.
Federal Trade Commission: See 16 CFR Chapter I.
Food and Drug Administration, Department of Health and Human
Services: See 21 CFR Chapter I.
Foreign Trade Statistics, Bureau of the Census, Department of
Commerce: See 15 CFR Part 30.
Postal Service: See section 124 of the Domestic Mail Manual.
Other regulations issued by the Department of the Treasury appear in
title 26; 31 CFR chapter I.
Abbreviations: The following abbreviations are used in this chapter:
ATF=Alcohol, Tobacco and Firearms. TD=Treasury Decision.
27 CFR 0.0 27 CFR Ch. I (4-1-92 Edition)
27 CFR 0.0 Bureau of Alcohol, Tobacco and Firearms, Treasury
27 CFR 0.0
27 CFR 0.0
Editorial Note: At 48 FR 10309, March 11, 1983, the following
document was published affecting Parts 4, 5, and 7.
27 CFR 0.0 Bureau of Alcohol, Tobacco and Firearms
27 CFR 0.0 27 CFR Parts 4, 5, and 7
27 CFR 0.0 Ingredient Labeling of Wine, Distilled Spirits, and Malt
Beverages
AGENCY: Bureau of Alcohol, Tobacco and Firearms (ATF), Treasury.
ACTION: Reinstatement of Treasury Decision ATF-66.
SUMMARY: This notice announces the Treasury Department's
reinstatement of the ingredient labeling regulations as originally
promulgated in T.D. ATF-66 (45 FR 40538; June 13, 1980). The Treasury
Department and ATF are making this announcement pursuant to the order of
the United States District Court for the District of Columbia, in Center
for Science in the Public Interest v. Department of the Treasury, Civil
Action No. 82-610.
By order dated February 8, 1983, the court vacated and set aside T.D.
ATF-94, 46 FR 55093 (November 6, 1981) which rescinded T.D. ATF-66.
This document requires ingredient labeling of alcoholic beverages after
February 8, 1984.
EFFECTIVE DATE: March 11, 1983.
FOR FURTHER INFORMATION CONTACT: G1Imelda M. Koett Kirk, Bureau of
Alcohol, Tobacco and Firearms, P.O. Box 385, Washington, DC 20044-0385,
202-566-7806.
SUPPLEMENTARY INFORMATION: The Treasury Department and the Bureau of
Alcohol, Tobacco and Firearms are announcing that T.D. ATF-66, 45 FR
40538 (June 13, 1980), requiring ingredient labeling of alcoholic
beverages will be mandatory on February 8, 1984. The Treasury
Department and ATF are making this announcement pursuant to the order of
the United States District Court for the District of Columbia, in Center
for Science in the Public Interest v. Department of the Treasury, Civil
Action No. 82-610.
By order dated February 8, 1983, the court vacated and set aside T.D.
ATF-94, 46 FR 55093 (November 6, 1981) which rescinded T.D. ATF-66. The
court further ordered the Department to announce within 30 days a new
date, not to exceed one year from the date of its order, upon which T.D.
ATF-66 will be mandatory. The Government subsequently moved the court
to amend its order to allow the Government 60 days in which to announce
a new effective date so that the Government could decide whether to
appeal before announcing a new mandatory compliance date. This motion
was denied.
Publication of this notice is without prejudice to, and not a waiver
of, the Government's right to appeal the district court's decision, seek
a stay of the court mandated effective date of T.D. ATF-66 or take
other appropriate administrative action. Such appeal, stay, or other
action which the Government is still considering could result in a
change in the mandatory date.
Signed: March 8, 1983.
Stephen E. Higgins,
Acting Director.
Approved: March 9, 1983.
David Q. Bates,
Acting Assistant Secretary (Enforcement and Operations).
(FR Doc. 83-6441 Filed 3-10-83; 8:45 am)
BILLING CODE 4810-31-M
27 CFR 0.0 27 CFR Ch. I (4-1-92 Edition)
27 CFR 0.0 Bureau of Alcohol, Tobacco and Firearms, Treasury
27 CFR 0.0 SUBCHAPTER A -- LIQUORS
27 CFR 0.0 PART 1 -- BASIC PERMIT REQUIREMENTS UNDER THE FEDERAL ALCOHOL ADMINISTRATION ACT
27 CFR 0.0 Subpart A -- Scope
Sec.
1.1 General.
1.2 Territorial extent.
1.3 Forms prescribed.
27 CFR 0.0 Subpart B -- Definitions
1.5 Meaning of terms.
27 CFR 0.0 Subpart C -- Basic Permits
1.20 Importers.
1.21 Domestic producers, rectifiers, blenders, and warehousemen.
1.22 Wholesalers.
1.23 State agencies.
1.24 Qualifications of applicants.
1.25 General.
1.26 Incomplete or incorrectly executed applications.
1.27 Change in ownership, management, or control of the applicant.
1.29 Individual plant or premises.
1.30 Power of attorney; Form 1534.
1.31 Denial of permit applications.
27 CFR 0.0 Subpart D -- Authorization
1.35 Authority to issue, amend, deny, suspend, revoke, or annul basic
permits.
27 CFR 0.0 Subpart E -- Amendment and Duration of Basic Permits
1.40 Change of name.
1.41 Change of address.
1.42 Change in ownership, management, or control of business.
1.43 Duration of permits.
1.44 Automatic termination of permits.
27 CFR 0.0 Subpart F -- Revocation, Suspension, or Annulment of Basic
Permits
1.50 Revocation or suspension.
1.51 Annulment.
1.52 Disposition of stocks of alcoholic beverages upon revocation,
annulment, or automatic termination of basic permit.
27 CFR 0.0 Subpart G -- Miscellaneous
1.55 Recalling permits for correction.
1.56 Oaths and affirmations.
1.57 Procedure.
1.58 Filing of permits.
1.59 Public information as to applications acted upon.
Authority: 27 U.S.C. 203, 204.
Source: T.D. 6521, 25 FR 13831, Dec. 29, 1960, unless otherwise
noted.
27 CFR 0.0 Subpart A -- Scope
27 CFR 1.1 General.
The regulations in this part relate to requirements governing the
issuance, amendment, denial, revocation, suspension, automatic
termination, and annulment of basic permits and the duration of permits,
except that the provisions of part 200, Rules of Practice in Permit
Proceedings, of this chapter are hereby made applicable to
administrative proceedings with respect to the application for, and to
the suspension, revocation, or annulment of, basic permits under the
Federal Alcohol Administration Act.
(T.D. 6521, 25 FR 13831, Dec. 29, 1960, as amended by T.D. ATF-48, 44
FR 55837, Sept. 28, 1979)
27 CFR 1.2 Territorial extent.
The provisions of this part are applicable to the several States of
the United States, the District of Columbia and Puerto Rico.
27 CFR 1.3 Forms prescribed.
(a) The Director is authorized to prescribe all forms required by
this part. All of the information called for in each form shall be
furnished as indicated by the headings on the form and the instructions
on or pertaining to the form. In addition, information called for in
each form shall be furnished as required by this part.
(b) ''Public Use Forms'' (ATF Publication 1322.1) is a numerical
listing of forms issued or used by the Bureau of Alcohol, Tobacco and
Firearms. This publication is available from the Superintendent of
Documents, U.S. Government Printing Office, Washington, DC 20402.
(c) Requests for forms should be mailed to the ATF Distribution
Center, 3800 South Four Mile Run Drive, Arlington, Virginia 22206.
Request for the appropriate forms upon which to apply for basic permits
also may be directed to the regional director (compliance).
(T.D. ATF-92, 46 FR 46911, Sept. 23, 1981)
27 CFR 1.3 Subpart B -- Definitions
27 CFR 1.5 Meaning of terms.
As used in this part, unless the context otherwise requires, terms
shall have the meaning ascribed in this subpart.
Act. The Federal Alcohol Administration Act.
Applicant. Any person who has filed with the regional director
(compliance) an application for a basic permit under the Federal Alcohol
Administration Act.
Basic permit. A formal document issued under the Act in the form
prescribed by the Director, authorizing the person named therein to
engage in the activities specified at the location stated.
Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the
Department of the Treasury, Washington, DC.
Other term. Any other term defined in the Federal Alcohol
Administration Act and used in this part shall have the same meaning
assigned to it by the Act.
Permittee. Any person holding a basic permit issued under the Federal
Alcohol Administration Act.
Person. Any individual, partnership, joint-stock company, business
trust, association, corporation, or other form of business enterprise,
including a receiver, trustee, or liquidating agent.
Regional director (compliance). The principal ATF regional official
responsible for administering regulations in this part.
Resale at wholesale. A sale to any trade buyer.
Trade buyer. Any person who is a wholesaler or retailer of distilled
spirits, wine, or malt beverages.
(T.D. ATF-48, 43 FR 13532, Mar. 31, 1978; 44 FR 55837, Sept. 28,
1979)
27 CFR 1.5 Subpart C -- Basic Permits
27 CFR 1.5 When Required
27 CFR 1.20 Importers.
No person, except pursuant to a basic permit issued under the act,
shall:
(a) Engage in the business importing into the United States distilled
spirits, wine, or malt beverages; or
(b) While so engaged, sell, offer or deliver for sale, contract to
sell, or ship, in interstate or foreign commerce, directly or indirectly
or through an affiliate, distilled spirits, wine, or malt beverages so
imported.
27 CFR 1.21 Domestic producers, rectifiers, blenders, and warehousemen.
No person, except pursuant to a basic permit issued under the Act,
shall:
(a) Engage in the business of distilling distilled spirits, producing
wine, rectifying or blending distilled spirits or wine, or bottling, or
warehousing and bottling, distilled spirits; or
(b) While so engaged, sell, offer or deliver for sale, contract to
sell, or ship, in interstate or foreign commerce, directly or indirectly
or through an affiliate, distilled spirits or wine so distilled,
produced, rectified, blended, or bottled, or warehoused and bottled.
27 CFR 1.22 Wholesalers.
No person, except pursuant to a basic permit issued under the Act,
shall:
(a) Engage in the business of purchasing for resale at wholesale,
distilled spirits, wine, or malt beverages; or,
(b) While so engaged, receive, sell, offer or deliver for sale,
contract to sell, or ship in interstate or foreign commerce, directly or
indirectly or through an affiliate, distilled spirits, wine, or malt
beverages so purchased.
27 CFR 1.23 State agencies.
This subpart shall not apply to any agency of a State or political
subdivision thereof or to any officer or employee of any such agency,
and no such agency or officer or employee thereof shall be required to
obtain a basic permit under this subpart.
27 CFR 1.23 Persons Entitled to Basic Permits
27 CFR 1.24 Qualifications of applicants.
The application of any person shall be granted and the permit issued
by the Regional director (compliance) if the applicant proves to the
satisfaction of the Regional director (compliance) that:
(a) Such person (or in case of a corporation, any of its officers,
directors, or principal stockholders) has not, within 5 years prior to
the date of application, been convicted of a felony under Federal or
State law, and has not, within 3 years prior to date of application,
been convicted of a misdemeanor under any Federal law relating to
liquor, including the taxation thereof; and
(b) Such person, by reason of his business experience, financial
standing or trade connections, is likely to commence operations as a
distiller, warehouseman and bottler, rectifier, wine producer, wine
blender, importer, or wholesaler, as the case may be, within a
reasonable period and to maintain such operations in conformity with
Federal law; and
(c) The operations proposed to be conducted by such person are not in
violation of the law of the State in which they are to be conducted.
27 CFR 1.24 Applications for Permits
27 CFR 1.25 General.
Applications for basic permits to engage in any of the operations set
forth in 1.20 to 1.22 shall be made on the appropriate form prescribed
by the Director, Bureau of Alcohol, Tobacco and Firearms, verified as
required by 1.56, and shall be accompanied by such affidavits,
documents, and other supporting data, as the Director, Bureau of
Alcohol, Tobacco and Firearms or the Regional director (compliance)
shall require. All data written statements, affidavits, documents, or
other evidence submitted in support of the application, or upon hearing
thereon, shall be deemed to be a part of the application. All
applications shall be filed by mailing or delivering the same to the
office of the Regional director (compliance).
(T.D. 6521, 25 FR 13831, Dec. 29, 1960, as amended by T.D. ATF-249,
52 FR 5955, Feb. 27, 1987)
27 CFR 1.26 Incomplete or incorrectly executed applications.
Incomplete or incorrectly executed applications will not be acted
upon, but the applicant shall be entitled to file a new application
without prejudice, or to complete the application already filed.
27 CFR 1.27 Change in ownership, management, or control of the
applicant.
In the event of any change in the ownership, management, or control
of the applicant (in case of a corporation, any change in the officers,
directors, or persons holding more than 10 percent of the corporate
stock), after the date of filing of any application for a basic permit
and prior to final action on such application, the applicant shall
notify the Regional director (compliance) immediately of such change.
27 CFR 1.29 Individual plant or premises.
An application for basic permit must be filed, and permit issued, to
cover each individual plant or premises where any of the businesses
specified in section 3 of the act is engaged in such application to be
filed with and permit issued by the Regional director (compliance) for
the region wherein such plant or premises is located.
27 CFR 1.30 Power of attorney; Form 1534.
If the application and other documents in support of such application
are signed by an attorney in fact of an individual, partnership,
association, or corporation, or by one of the members of a copartnership
or association, or, in the case of a corporation by an officer or other
person not authorized by the corporation's bylaws or by its board of
directors to sign such applications and supporting documents, the
applications must be supported by a duly authenticated copy of the power
of attorney conferring authority upon the person signing the documents
to execute the same. Such powers of attorney will be executed on Form
1534, in triplicate, and submitted to the Regional director
(compliance).
27 CFR 1.31 Denial of permit applications.
If, upon examination of any application for a basic permit, the
regional director (compliance) has reason to believe that the applicant
is not entitled to such a permit, he shall institute proceedings for the
denial of the application in accordance with the procedure set forth in
part 200 of this chapter.
(T.D. ATF-48, 44 FR 55837, Sept. 28, 1979)
27 CFR 1.31 Subpart D -- Authorization
27 CFR 1.35 Authority to issue, amend, deny, suspend, revoke, or annul
basic permits.
The authority and power of issuing, amending, or denying basic
permits, or amendments thereof, is conferred upon the Director and
(except as to agency initiated curtailment) upon the regional director
(compliance). The authority and power of suspending, revoking, or
annulling basic permits is conferred upon the Director, and upon the
administrative law judges referred to in part 200 of this chapter. The
Director, upon consideration of appeals on petitions for review, may
order the regional director (compliance) to issue, deny, suspend,
revoke, or annul basic permits.
(T.D. ATF-48, 44 FR 55837, Sept. 28, 1979)
27 CFR 1.35 Subpart E -- Amendment and Duration of Basic Permits
27 CFR 1.40 Change of name.
In the event of any change in the name (trade or corporate name) of a
permittee, or, in the event a permittee desires to engage in operations
under an additional trade name, such permittee must file application
(Form 1643), with the Regional director (compliance), for an amended
basic permit, which application must be approved, and amended permit
issued, before operations may be commenced under the new name.
27 CFR 1.41 Change of address.
In the event of a change in address the permittee must file
application (Form 1643), with the Regional director (compliance), for an
amended basic permit.
27 CFR 1.42 Change in ownership, management, or control of business.
In the event of any change in the ownership, management, or control
of any business operated pursuant to a basic permit (if the permittee is
a corporation, if any change occurs in the officers, directors, or
persons owning or controlling more than 10 percent of the voting stock
of said corporation) the permittee shall immediately notify the Regional
director (compliance) of such change, giving the names and addresses of
all new persons participating in the ownership, management, or control
of such business, or in the case of a corporation, the names and
addresses of such new officers, directors, or persons owning or
controlling more than 10 percent of the voting stock. Notice to the
Regional director (compliance) of any such change shall be accompanied
or supplemented by such data in reference to the personal or business
history of such persons as the Regional director (compliance) may
require.
27 CFR 1.43 Duration of permits.
A basic permit shall continue in effect until suspended, revoked,
annulled, voluntarily surrendered, or automatically terminated, as
provided in the act and in this part.
27 CFR 1.44 Automatic termination of permits.
No basic permit shall be leased, sold, or otherwise voluntarily
transferred, and, in the event of such lease, sale, or other voluntary
transfer, the said basic permit shall automatically terminate thereupon.
If any basic permit is transferred by operation of law or if actual or
legal control of the permittee is acquired, directly or indirectly
whether by stock ownership or in any other manner, by any person, then
such permit shall be automatically terminated at the expiration of 30
days thereafter: Provided, That if within such 30 -- day period
application for a new basic permit is made by the transferee or
permittee, respectively, then the outstanding basic permit shall
continue in effect until such time as the application is finally acted
upon.
27 CFR 1.44 Subpart F -- Revocation, Suspension, or Annulment of Basic Permits
27 CFR 1.50 Revocation or suspension.
Whenever the Regional director (compliance) has reason to believe
that any permittee has willfully violated any of the conditions of his
basic permit or has not engaged in the operations authorized by the
permit for a period of more than two years, he shall institute
proceedings for the revocation or suspension of such permit, in
accordance with the procedure set forth in part 200 of this chapter,
which part is made applicable to such proceedings.
(T.D. 6521, 25 FR 13831, Dec. 29, 1960, as amended by T.D. ATF-48, 44
FR 55837, Sept. 28, 1979)
27 CFR 1.51 Annulment.
Whenever the Regional director (compliance) has reason to believe
that any basic permit was procured through fraud, or misrepresentation
or concealment of material fact, he shall institute proceedings for the
annulment of such permit in accordance with the procedure set forth in
part 200 of this chapter, which part is made applicable to such
proceedings.
(T.D. 6521, 25 FR 13831, Dec. 29, 1960, as amended by T.D. ATF-48, 44
FR 55837, Sept. 28, 1979)
27 CFR 1.52 Disposition of stocks of alcoholic beverages upon
revocation, annulment, or automatic termination of basic permit.
In the event of the revocation or annulment of a basic permit,
pursuant to part 200 of this chapter, or in the event such permit is
automatically terminated by operation of law (27 U.S.C. 204(g)) and
section 144, the Regional director (compliance) may authorize the
orderly disposition of stocks of distilled spirits, wines, or malt
beverages then held by the permittee or former permittee upon such
conditions as may be considered proper.
(T.D. 6521, 25 FR 13831, Dec. 29, 1960, as amended by T.D. ATF-48, 44
FR 55837, Sept. 28, 1979)
27 CFR 1.52 Subpart G -- Miscellaneous
27 CFR 1.55 Recalling permits for correction.
Whenever it shall be discovered that any basic permit has been issued
authorizing acts, or combinations of acts, which may not properly, under
the law and regulations, as of now or hereafter in force, be authorized,
or that any material mistake has occurred in the issuance thereof, the
holder of such permit shall forthwith surrender the same for correction
or amendment upon demand of the Regional director (compliance).
27 CFR 1.56 Oaths and affirmations.
Any document required by regulations or instructions of the Director
to be verified, shall be so verified upon oath or affirmation taken
before a person authorized by the laws of the United States or by State
or local law to administer oaths or affirmations in the State,
Territory, or District wherein such document is to be executed.
27 CFR 1.57 Procedure.
The procedures prescribed by the rules of practice in Permit
Proceedings (part 200 of this chapter) are applicable to administrative
proceedings for the issuance, amendment, denial, revocation, suspension,
or annulment of basic permits, the issuance of subpoenas and the taking
of depositions under the Federal Alcohol Administration Act.
(T.D. 6521, 25 FR 13831, Dec. 29, 1960, as amended by T.D. ATF-48, 44
FR 55837, Sept. 28, 1979)
27 CFR 1.58 Filing of permits.
Every person receiving a basic permit under the provisions of this
part must file the same, at the place of business covered by the basic
permit, so that it may be examined by Government officers.
27 CFR 1.59 Public information as to applications acted upon.
The Regional director (compliance) shall cause to be maintained
currently in his office for public inspection, until the expiration of
one year following final action on the application, the following
information with respect to each application for basic permit filed:
(a) The name, including trade name or names, if any, and the address
of the applicant; the kind of permit applied for and the location of
the business; whether the applicant is an individual, a partnership or
a corporation; if a partnership, the name and address of each partner;
if a corporation, the name and address of each of the principal officers
and of each stockholder owning 10 percent or more of the corporate
stock.
(b) The time and place set for any hearing on the application.
(c) The final action taken on the application. In the event a
hearing is held upon an application for a basic permit, the Regional
director (compliance) shall make available for inspection at his office,
upon request therefor: The transcript of the hearing, a copy of the
administrative law judge's recommended decision, a copy of the Regional
director (compliance) decision and, in the event of an appeal to the
Director, Bureau of Alcohol, Tobacco and Firearms, the decision on
appeal with the reasons given in support thereof.
(T.D. 6521, 25 FR 13831, Dec. 29, 1960, as amended by T.D. ATF-48, 44
FR 55838, Sept. 28, 1979; T.D. ATF-249, 52 FR 5955, Feb. 27, 1987)
27 CFR 1.59 PART 2 -- NONINDUSTRIAL USE OF DISTILLED SPIRITS AND WINE
27 CFR 1.59 Subpart A -- Scope of Regulations
Sec.
2.1 Nonindustrial use of distilled spirits and wine.
27 CFR 1.59 Subpart B -- Definitions
2.5 Meaning of terms.
27 CFR 1.59 Subpart C -- Uses Regarded as Industrial
2.10 Use of distilled spirits.
2.11 Use of wine.
2.12 Use of distilled spirits or wine for experimental purposes and
in manufacture of nonbeverage products.
27 CFR 1.59 Subpart D -- Uses Classed as Nonindustrial
2.15 General.
2.16 Distilled spirits in containers of a capacity of one gallon or
less.
Authority: August 29, 1935, Chapter 814, sec. 1, 49 Stat. 977, as
amended (27 U.S.C. 202), unless otherwise noted.
Source: T.D. 6521, 25 FR 13833, Dec. 29, 1960, unless otherwise
noted.
27 CFR 1.59 Subpart A -- Scope of Regulations
27 CFR 2.1 Nonindustrial use of distilled spirits and wine.
The regulations in this part specify what uses of distilled spirits
and wine are ''nonindustrial,'' as that term is used in section 17 of
the Federal Alcohol Administration Act. No procedural requirements are
prescribed.
27 CFR 2.1 Subpart B -- Definitions
27 CFR 2.5 Meaning of terms.
Distilled spirits. Section 17(a) of the Federal Alcohol
Administration Act defines ''distilled spirits'' as ethyl alcohol,
hydrated oxide of ethyl, spirits of wine, whiskey, rum, brandy, gin, and
other distilled spirits, including all dilutions and mixtures thereof
for nonindustrial use.
Wine. Section 17(a) of the Federal Alcohol Administration Act defines
''wine'' as (a) wine as defined in section 610 and section 617 of the
Revenue Act of 1918 (26 U.S.C. 5381-5392), as now in force or hereafter
amended, and (b) other alcoholic beverages not so defined, but made in
the manner of wine, including sparkling and carbonated wine, wine made
from condensed grape must, wine made from other agricultural products
than the juice of sound, ripe grapes, imitation wine, compounds sold as
wine, vermouth, cider, perry, and sake; in each instance, only if
containing not less than 7 percent and not more than 24 percent of
alcohol by volume, and if for nonindustrial use.
(T.D. ATF-48, 44 FR 55838, Sept. 28, 1979)
27 CFR 2.5 Subpart C -- Uses Regarded as Industrial
27 CFR 2.10 Use of distilled spirits.
The following uses of distilled spirits are regarded as
''industrial'' and will be excluded from any application of the term
''nonindustrial use.'' The use of distilled spirits:
(a) Free of tax by, and for the use of, the United States or any
governmental agency thereof, any State or Territory, any political
subdivision of a State or Territory, or the District of Columbia, for
nonbeverage purposes; or
(b) Free of tax for nonbeverage purposes and not for resale or use in
the manufacture of any product for sale:
(1) For the use of any educational organization described in 26
U.S.C. 503(b)(2) which is exempt from income tax under 26 U.S.C.
501(a), or for the use of any scientific university or college of
learning;
(2) For any laboratory for use exclusively in scientific research;
(3) For use at any hospital, blood bank, or sanitarium (including use
in making analysis or test at such hospital, blood bank, or sanitarium),
or at any pathological laboratory exclusively engaged in making analyses
or tests, for hospitals or sanitariums; or
(4) For the use of any clinic operated for charity and not for profit
(including use in compounding of bona fide medicines for treatment
outside of such clinics of patients thereof); or
(c) Free of tax, after denaturation of such spirits in the manner
prescribed by law for:
(1) Use in the manufacture of ether, chloroform, or other definite
chemical substance where such distilled spirits are changed into some
other chemical substance and do not appear in the finished product; or
(2) Any other use in the arts and industries (except for uses
prohibited by 26 U.S.C. 5273 (b) or (d) and for fuel, light, and power.
27 CFR 2.11 Use of wine.
The following uses of wine are regarded as ''industrial'' and will be
excluded from any application of the term ''nonindustrial''. The use of
wine:
(a) Without payment of tax for use in the production of vinegar; or
(b) Free of tax for experimental or research purposes by any
scientific university, college of learning, or institution of scientific
research; or
(c) Free of tax for use by the United States or any agency thereof,
and for use for analysis, testing, research, or experimentation by the
governments of the several States and Territories and the District of
Columbia or of any political subdivision thereof or by any agency of
such governments; or
(d) Which has been rendered unfit for beverage use.
27 CFR 2.12 Use of distilled spirits or wine for experimental purposes
and in manufacture of nonbeverage products.
The use of distilled spirits or wine for experimental purposes and in
the manufacture of (a) medicinal, pharmaceutical, or antiseptic
products, including prescriptions compounded by retail druggists; (b)
toilet preparations; (c) flavoring extracts, syrups, or food products;
or (d) scientific, chemical, mechanical, or industrial products,
provided such products are unfit for beverage use, is regarded as
''industrial,'' and will be excluded from any application of the term
''nonindustrial use.''
27 CFR 2.12 Subpart D -- Uses Classed as Nonindustrial
27 CFR 2.15 General.
All uses of distilled spirits and wines, except as provided in
Subpart C of this part, are regarded as ''nonindustrial.'' Such
''nonindustrial'' use shall include, but not be limited to, distilled
spirits or wine used for beverage purposes, or in the manufacture,
rectification, or blending of alcoholic beverages; or in the
preparation of food or drink by a hotel, restaurant, tavern, or similar
establishment; or for sacramental purposes; or as a medicine.
27 CFR 2.16 Distilled spirits in containers of a capacity of one gallon
or less.
Distilled spirits in containers of a capacity of one wine gallon or
less, except anhydrous alcohol and alcohol which may be withdrawn free
of tax under the internal revenue laws, will be deemed to be for
nonindustrial use.
27 CFR 2.16 PART 3 -- BULK SALES AND BOTTLING OF DISTILLED SPIRITS
27 CFR 2.16 Subpart A -- Scope of Part
Sec.
3.1 Bulk sales and bottling of distilled spirits.
27 CFR 2.16 Subpart B -- Definitions
3.5 Meaning of terms.
27 CFR 2.16 Subpart C -- Bulk Sales and Bottling
3.10 Sales of distilled spirits in bulk.
3.11 Importation of distilled spirits in bulk.
3.12 Acquiring or receiving distilled spirits in bulk for
redistillation, processing, rectification, warehousing, or warehousing
and bottling.
3.13 Acquiring or receiving distilled spirits in bulk for addition to
wine.
3.14 Acquisition of distilled spirits in bulk by Government agencies.
27 CFR 2.16 Subpart D -- Warehouse Receipts
3.20 Distilled spirits in bulk.
3.21 Bottled distilled spirits.
27 CFR 2.16 Subpart E -- Sales of Distilled Spirits for Industrial Use
3.25 General.
Authority: August 29, 1935, Chapter 814, sec. 6, 49 Stat. 985, as
amended (27 U.S.C. 206), unless otherwise noted.
Source: T.D. 6521, 25 FR 13834, Dec. 29, 1960, unless otherwise
noted.
27 CFR 2.16 Subpart A -- Scope of Part
27 CFR 3.1 Bulk sales and bottling of distilled spirits.
This part, issued pursuant to section 6 of the Federal Alcohol
Administration Act (27 U.S.C. 206), contains the substantive
requirements relative to bulk sales and bottling of distilled spirits
under the Federal Alcohol Administration Act, including the terms of
warehouse receipts for distilled spirits in bulk. No procedural
requirements are prescribed.
27 CFR 3.1 Subpart B -- Definitions
27 CFR 3.5 Meaning of terms.
As used in this part, unless the context otherwise requires, terms
shall have the meaning ascribed in this subpart.
Alcohol. Ethyl alcohol distilled at or above 190 proof.
Brandy. Brandy or wine spirits for addition to wines as permitted by
internal revenue law.
Distilled spirits. Section 17(a) of the Federal Alcohol
Administration Act defines ''distilled spirits'' as ethyl alcohol,
hydrated oxide of ethyl, spirits of wine, whisky, rum, brandy, gin, and
other distilled spirits, including all dilutions and mixtures thereof,
for nonindustrial use.
In bulk. Distilled spirits in containers having a capacity in excess
of one wine gallon.
Other terms. Any other term defined in the Federal Alcohol
Administration Act and used in this part shall have the meaning assigned
to it by the Act.
(T.D. ATF-48, 44 FR 55838, Sept. 28, 1979)
27 CFR 3.5 Subpart C -- Bulk Sales and Bottling
27 CFR 3.10 Sales of distilled spirits in bulk.
It is unlawful for any person to sell, offer to sell, contract to
sell, or otherwise dispose of distilled spirits in bulk, for
nonindustrial use, except for export or to the classes of persons
enumerated in 3.12, 3.13 and 3.14.
27 CFR 3.11 Importation of distilled spirits in bulk.
It is unlawful for any person to import distilled spirits in bulk,
for nonindustrial use, except for sale to or for use by the classes of
persons enumerated in 3.12, 3.13 and 3.14.
27 CFR 3.12 Acquiring or receiving distilled spirits in bulk for
redistillation, processing, rectification, warehousing, or warehousing
and bottling.
(a) Proprietors of distilled spirits plants. Persons holding basic
permits (issued under part 1 of this chapter) authorizing the
distilling, processing, rectifying, or warehousing and bottling of
distilled spirits, or operating permits (issued under 19.157 and
succeeding sections of this chapter) may acquire or receive in bulk and
redistill, warehouse, or porcess distilled spirits, so far as permitted
by law.
(b) Proprietors of class 8 customs bonded warehouses. If the
permittee operates a class 8 customs bonded warehouse, he may acquire or
receive in bulk, and warehouse and bottle, imported distilled spirits,
so far as permitted by the customs laws.
(26 U.S.C. 7805 (68A Stat. 917, as amended); 27 U.S.C. 205 (49 Stat.
981, as amended))
(T.D. ATF-198, 50 FR 8463, Mar. 1, 1985)
27 CFR 3.13 Acquiring or receiving distilled spirits in bulk for
addition to wine.
Persons holding permits as producers and blenders of wine, may,
pursuant to such permit, acquire or receive in bulk alcohol or brandy
for addition to wines.
27 CFR 3.14 Acquisition of distilled spirits in bulk by Government
agencies.
Any agency of the United States, or of any State or political
subdivision thereof, may acquire or receive in bulk, and warehouse and
bottle, imported and domestic distilled spirits in conformity with the
internal revenue laws.
27 CFR 3.14 Subpart D -- Warehouse Receipts
27 CFR 3.20 Distilled spirits in bulk.
By the terms of the Federal Alcohol Administration Act (27 U.S.C.
206), all warehouse receipts for distilled spirits in bulk must require
that the warehouseman shall package such distilled spirits, before
delivery, in bottles labeled and marked in accordance with law, or
deliver such distilled spirits in bulk only to persons to whom it is
lawful to sell or otherwise dispose of distilled spirits in bulk.
27 CFR 3.21 Bottled distilled spirits.
The provisions of the Federal Alcohol Administration Act, which
forbid any person to sell, offer to sell, contract to sell, or otherwise
dispose of warehouse receipts for distilled spirits in bulk, do not
apply to warehouse receipts for bottled distilled spirits.
Cross Reference: For labeling of distilled spirits, see part 5 of
this chapter.
27 CFR 3.21 Subpart E -- Sales of Distilled Spirits for Industrial Use
27 CFR 3.25 General.
Distillers, rectifiers, and other permittees engaged in the sale or
other disposition of distilled spirits for nonindustrial use shall not
sell or otherwise dispose of distilled spirits in bulk (other than
alcohol) for industrial use, unless such distilled spirits are shipped
or delivered directly to the industrial user thereof.
27 CFR 3.25 PART 4 -- LABELING AND ADVERTISING OF WINE
27 CFR 3.25 Subpart A -- Scope
Sec.
4.1 General.
4.2 Territorial extent.
4.3 Forms prescribed.
27 CFR 3.25 Subpart B -- Definitions
4.10 Meaning of terms.
27 CFR 3.25 Subpart C -- Standards of Identity for Wine
4.20 Application of standards.
4.21 The standards of identity.
4.22 Blends, cellar treatment, alteration of class or type.
4.23 Grape type designations.
4.23a Varietal (grape type) labeling.
4.24 Generic, semi-generic, and non-generic designations of
geographic significance.
4.25 Appellations of origin.
4.25a Appellations of origin.
4.26 Estate bottled.
4.27 Vintage wine.
27 CFR 3.25 Subpart D -- Labeling Requirements for Wine
4.30 General.
4.32 Mandatory label information.
4.33 Brand names.
4.34 Class and type.
4.35 Name and address.
4.36 Alcoholic content.
4.37 Net contents.
4.38 General requirements.
4.38a Bottle cartons, booklets and leaflets.
4.39 Prohibited practices.
27 CFR 3.25 Subpart E -- Requirements for Withdrawal of Wine From
Customs Custody
4.40 Label approval and release.
4.45 Certificates of origin and identity.
4.46 Certificate of nonstandard fill.
27 CFR 3.25 Subpart F -- Requirements for Approval of Labels of Wine
Domestically Bottled or Packed
4.50 Certificates of label approval.
4.51 Exhibiting certificates to Government officials.
4.52 Photoprints.
27 CFR 3.25 Subpart G -- Advertising of Wine
4.60 Application.
4.61 Definitions.
4.62 Mandatory statements.
4.63 Legibility of mandatory information.
4.64 Prohibited practices.
4.65 Comparative advertising.
27 CFR 3.25 Subpart H -- Standards of Fill for Wine
4.70 Application.
4.71 Standard wine containers.
4.72 Standards of fill.
4.73 Metric standards of fill.
27 CFR 3.25 Subpart I -- General Provisions
4.80 Exports.
Authority: 27 U.S.C. 205, unless otherwise noted.
Source: T.D. 6521, 25 FR 13835, Dec. 29, 1960, unless otherwise
noted.
Editorial Note: For a document affecting part 4, see the editorial
note appearing at the beginning of this chapter.
Cross References: Other regulations relating to this part are as
follows:
27 CFR Part 1 -- Basic Permit Requirements Under the Federal Alcohol
Administration Act.
27 CFR Part 5 -- Labeling and Advertising of Distilled Spirits.
27 CFR Part 7 -- Labeling and Advertising of Malt Beverages.
27 CFR Part 9 -- American Viticultural Areas.
27 CFR Part 12 -- Foreign Nongeneric Names of Geographic Significance
Used in the Designation of Wines.
27 CFR Part 16 -- Alcoholic Beverage Health Warning Statement.
27 CFR Part 200 -- Rules of Practice in Permit Proceedings.
27 CFR Part 240 -- Wine.
27 CFR Part 250 -- Liquors and Articles from Puerto Rico and the
Virgin Islands.
27 CFR Part 251 -- Importation of Distilled Spirits, Wines and Beer.
27 CFR Part 252 -- Exportation of Liquors.
27 CFR 3.25 Subpart A -- Scope
27 CFR 4.1 General.
The regulations in this part relate to the labeling and advertising
of wine.
27 CFR 4.2 Territorial extent.
This part applies to the several States of the United States, the
District of Columbia, and Puerto Rico.
27 CFR 4.3 Forms prescribed.
(a) The Director is authorized to prescribe all forms required by
this part. All of the information called for in each form shall be
furnished as indicated by the headings on the form and the instructions
on or pertaining to the form. In addition, information called for in
each form shall be furnished as required by this part.
(b) ''Public Use Forms'' (ATF Publication 1322.1) is a numerical
listing of forms issued or used by the Bureau of Alcohol, Tobacco and
Firearms. This publication is available from the Superintendent of
Documents, U.S. Government Printing Office, Washington, D.C. 20402.
(c) Requests for forms should be mailed to the ATF Distribution
Center, 7943 Angus Court, Springfield, Virginia 22153.
(T.D. ATF-92, 46 FR 46911, Sept. 23, 1981, as amended by T.D.
ATF-249, 52 FR 5955, Feb. 27, 1987)
27 CFR 4.3 Subpart B -- Definitions
27 CFR 4.10 Meaning of terms.
As used in this part, unless the context otherwise requires, terms
shall have the meaning ascribed in this part.
Act. The Federal Alcohol Administration Act.
Added brandy. Brandy or wine spirits for use in fortification of
wine as permitted by internal revenue law.
Advertisement. See 4.61 for meaning of term as used in Subpart G of
this part.
Alcohol. Ethyl alcohol distilled at or above 190 proof.
American. The several States, the District of Columbia, and Puerto
Rico; ''State'' includes the District of Columbia and Puerto Rico.
Bottler. Any person who places wine in containers of four liters or
less. (See meaning for ''containers'' and ''packer''.)
Brand label. The label carrying, in the usual distinctive design,
the brand name of the wine.
Container. Any bottle, barrel, cask, or other closed receptacle
irrespective of size or of the material from which made for use for the
sale of wine at retail. (See meaning for ''bottler'' and ''packer''.)
Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the
Department of the Treasury, Washington, D.C.
Gallon. A U.S. gallon of 231 cubic inches of alcoholic beverages at
60 F.
Interstate or foreign commerce. Commerce between any State and any
place outside thereof, or commerce within any Territory or the District
of Columbia, or between points within the same State but through any
place outside thereof.
Liter or litre. (a) A metric unit of capacity equal to 1,000 cubic
centimeters and equivalent to 33.814 U.S. fluid ounces. For purposes of
this part, a liter is subdivided into 1,000 milliliters (ml).
(b) For purposes of regulation, one liter of wine is defined as that
quantity (mass) of wine occupying a one-liter volume at 20 Celsius (68
F).
Packer. Any person who places wine in containers in excess of four
liters. (See meaning for ''container'' and ''bottler''.)
Percent or percentage. Percent by volume.
Permittee. Any person holding a basic permit under the Federal
Alcohol Administration Act.
Person. Any individual, partnership, joint-stock company, business
trust, association, corporation, or other form of business enterprise,
including a receiver, trustee, or liquidating agent, and including an
officer or employee of any agency of a State or political subdivision
thereof.
Pure condensed must. The dehydrated juice or must of sound, ripe
grapes, or other fruit or agricultual products, concentrated to not more
than 80 (Balling), the composition thereof remaining unaltered except
for removal of water.
Regional director (compliance). The principal ATF regional official
responsible for administering regulations in this part.
Restored pure condensed must. Pure condensed must to which has been
added an amount of water not exceeding the amount removed in the
dehydration process.
Sugar. Pure cane, beet, or dextrose sugar in dry for containing,
respectively, not less than 95 percent of actual sugar calculated on a
dry basis.
Total solids. The degrees Brix of the dealcoholized wine restored to
its original volume.
Trade buyer. Any person who is a wholesaler or retailer.
United States. The several States, the District of Columbia, and
Puerto Rico; the term ''State'' includes the District of Columbia and
Puerto Rico.
Use of other terms. Any other term defined in the Federal Alcohol
Administration Act and used in this part shall have the same meaning
assigned to it by the Act.
Wine. (a) Wine as defined in section 610 and section 617 of the
Revenue Act of 1918 (26 U.S.C. 3036, 3044, 3045) and (b) other alcoholic
beverages not so defined, but made in the manner of wine, including
sparkling and carbonated wine, wine made from condensed grape must, wine
made from other agricultural products than the juice of sound, ripe
grapes, initation wine, compounds sold as wine, vermouth, cider, perry,
and sake; in each instance only if containing not less than 7 percent,
and not more than 24 percent of alcohol by volume, and if for
nonindustrial use.
(T.D. ATF-48, 43 FR 13532, Mar. 31, 1978, as amended by T.D. ATF-49,
43 FR 19848, May 9, 1978; T.D. ATF-53, 43 FR 37675, Aug. 23, 1978; 44
FR 55838, Sept. 29, 1979; T.D. ATF-66, 45 FR 40544, June 13, 1980;
T.D. ATF-94, 46 FR 55095, Nov. 6, 1981; T.D. ATF-299, 55 FR 24988, June
19, 1990)
27 CFR 4.10 Subpart C -- Standards of Identity for Wine
27 CFR 4.20 Application of standards.
The standards of identity for the several classes and types of wine
set forth herein shall be applicable to all regulations and permits
issued under the act. Whenever any term for which a standard of
identity has been established herein is used in any such regulation or
permit, such term shall have the meaning assigned to it by such standard
of identity.
27 CFR 4.21 The standards of identity.
Standards of identity for the several classes and types of wine set
forth in this part shall be as follows:
(a) Class 1; grape wine. (1) ''Grape wine'' is wine produced by the
normal alcoholic fermentation of the juice of sound, ripe grapes
(including restored or unrestored pure condensed grape must), with or
without the addition, after fermentation, of pure condensed grape must,
and with or without added grape brandy or alcohol, but without other
addition or abstraction except as may occur in cellar treatment:
Provided, That the product may be ameliorated before, during or after
fermentation by either of the following methods:
(i) By adding, separately or in combination, dry sugar, or such an
amount of sugar and water solution as will not increase the volume of
the resulting product more than 35 percent; but in no event shall any
product so ameliorated have an alcoholic content derived by
fermentation, of more than 13 percent by volume, or a natural acid
content, if water has been added, of less than 5 parts per thousand, or
a total solids content of more than 22 grams per 100 cubic centimeters.
(ii) By adding, separately or in combination, not more than 20
percent by weight of dry sugar, or not more than 10 percent by weight of
water.
(iii) In the case of domestic wine, in accordance with 26 U.S.C.
5383.
(iv) The maximum volatile acidity, calculated as acetic acid and
exclusive of sulfur dioxide is 0.14 gram per 100 mL (20 C) for natural
red wine and 0.12 gram per 100 mL (20 C) for other grape wine:
Provided, That the maximum volatile acidity for wine produced from
unameliorated juice of 28 or more degrees Brix is 0.17 gram per 100
milliliters for red wine and 0.15 gram per 100 milliliters for white
wine. Grape wine deriving its characteristic color or lack of color
from the presence or absence of the red coloring matter of the skins,
juice, or pulp of grapes may be designated as ''red wine,'' ''pink (or
rose) wine,'' ''amber wine,'' or ''white wine'' as the case may be. Any
grape wine containing no added grape brandy or alcohol may be further
designated as ''natural.''
(2) ''Table wine'' is grape wine having an alcoholic content not in
excess of 14 percent by volume. Such wine may also be designated as
''light wine,'' ''red table wine,'' ''light white wine,'' ''sweet table
wine,'' etc., as the case may be.
(3) ''Dessert wine'' is grape wine having an alcoholic content in
excess of 14 percent but not in excess of 24 percent by volume. Dessert
wine having the taste, aroma and characteristics generally attributed to
sherry and an alcoholic content, derived in part from added grape brandy
or alcohol, of not less than 17 percent by volume, may be designated as
''sherry''. Dessert wines having the taste, aroma and characteristics
generally attributed to angelica, madeira, muscatel and port and an
alcoholic content, derived in part from added grape brandy or alcohol,
of not less than 18 percent by volume, may be designated as
''angelica,'' ''madeira,'' ''muscatel,'' or ''port'' respectively.
Dessert wines having the taste, aroma, and characteristics generally
attributed to any of the above products and an alcoholic content,
derived in part from added grape brandy or alcohol, in excess of 14
percent by volume but, in the case of sherry, less than 17 percent, or,
in other cases, less than 18 percent by volume, may be designated as
''light sherry,'' ''light angelica,'' ''light madeira,'' ''light
muscatel'' or ''light port,'' respectively.
(b) Class 2; sparkling grape wine. (1) ''Sparkling grape wine''
(including ''sparkling wine,'' ''sparkling red wine'' and ''sparkling
white wine'') is grape wine made effervescent with carbon dioxide
resulting solely from the fermentation of the wine within a closed
container, tank or bottle.
(2) ''Champagne'' is a type of sparkling light wine which derives its
effervescence solely from the secondary fermentation of the wine within
glass containers of not greater than one gallon capacity, and which
possesses the taste, aroma, and other characteristics attributed to
champagne as made in the champagne district of France.
(3) A sparkling light wine having the taste, aroma, and
characteristics generally attributed to champagne but not otherwise
conforming to the standard for ''champagne'' may, in addition to but not
in lieu of the class designation ''sparkling wine'' be further
designated as ''champagne style'' or ''champagne type'' or ''American
(or New York State, California, etc.) champagne -- bulk process''; all
the words in such further designation shall appear in lettering of
substantially the same size and such lettering shall not be
substantially larger than the words ''sparkling wine''.
(4) ''Crackling wine,'' ''petillant wine,'' ''frizzante wine''
(including cremant, perlant, reciotto, and other similar wine) is
sparkling light wine normally less effervescent than champagne or other
similar sparkling wine, but containing sufficient carbon dioxide in
solution to produce, upon pouring under normal conditions, after the
disappearance of air bubbles, a slow and steady effervescence evidenced
by the formation of gas bubbles flowing through the wine. Crackling
wine which derives its effervescence from secondary fermentation in
containers greater than 1-gallon capacity shall be designated
''crackling wine -- bulk process,'' and the words ''bulk process'' shall
appear in lettering of substantially the same size as the words
''crackling wine.''
(c) Class 3; carbonated grape wine. ''Carbonated grape wine''
(including ''carbonated wine'' ''carbonated red wine,'' and ''carbonated
white wine'') is grape wine made effervescent with carbon dioxide other
than that resulting solely from the secondary fermentation of the wine
within a closed container, tank or bottle.
(d) Class 4; citrus wine. (1)(i) ''Citrus wine'' or ''citrus fruit
wine'' is wine produced by the normal alcoholic fermentation of the
juice of sound, ripe citrus fruit (including restored or unrestored pure
condensed citrus must), with or without the addition, after
fermentation, of pure condensed citrus must, and with or without added
citrus brandy or alcohol, but without any other addition or abstraction
except as may occur in cellar treatment: Provided, That a domestic
product may be ameliorated or sweetened in accordance with the
provisions of 26 U.S.C. 5384 and any product other than domestic may be
ameliorated before, during, or after fermentation by adding, separately
or in combination, dry sugar, or such an amount of sugar and water
solution as will not increase the volume of the resulting product more
than 35 percent, but in no event shall any product so ameliorated have
an alcoholic content, derived by fermentation, of more than 13 percent
by volume, or a natural acid content, if water has been added, of less
than 5 parts per thousand, or a total solids content of more than 22
grams per 100 cubic centimeters.
(ii) The maximum volatile acidity, calculated as acetic acid and
exclusive of sulfur dioxide, shall not be, for natural citrus wine, more
than 0.14 gram, and for other citrus wine, more than 0.12 gram, per 100
milliliters (20 C.).
(iii) Any citrus wine containing no added brandy or alcohol may be
further designated as ''natural.''
(2) ''Citrus table wine'' or ''citrus fruit table wine'' is citrus
wine having an alcoholic content not in excess of 14 percent by volume.
Such wine may also be designated ''light citrus wine,'' ''light citrus
fruit wine,'' ''light sweet citrus fruit wine,'' etc., as the case may
be.
(3) ''Citrus dessert wine'' or ''citrus fruit dessert wine'' is
citrus wine having an alcoholic content in excess of 14 percent but not
in excess of 24 percent by volume.
(4) Citrus wine derived wholly (except for sugar, water, or added
alcohol) from one kind of citrus fruit, shall be designated by the word
''wine'' qualified by the name of such citrus fruit, e.g., ''orange
wine,'' ''grapefruit wine.'' Citrus wine not derived wholly from one
kind of citrus fruit shall be designated as ''citrus wine'' or ''citrus
fruit wine'' qualified by a truthful and adequate statement of
composition appearing in direct conjunction therewith. Citrus wine
rendered effervescent by carbon dioxide resulting solely from the
secondary fermentation of the wine within a closed container, tank, or
bottle shall be further designated as ''sparkling''; and citrus wine
rendered effervescent by carbon dioxide otherwise derived shall be
further designated as ''carbonated.''
(e) Class 5; fruit wine. (1)(i) ''Fruit wine'' is wine (other than
grape wine or citrus wine) produced by the normal alcoholic fermentation
of the juice of sound, ripe fruit (including restored or unrestored pure
condensed fruit must), with or without the addition, after fermentation,
of pure condensed fruit must, and with or without added fruit brandy or
alcohol, but without other addition or abstraction except as may occur
in cellar treatment: Provided, That a domestic product may be
ameliorated or sweetened in accordance with the provisions of 26 U.S.C.
5384 and any product other than domestic may be ameliorated before,
during, or after fermentation by adding, separately or in combination,
dry sugar, or such an amount of sugar and water solution as will
increase the volume of the resulting product, in the case of wines
produced from loganberries, currants, or gooseberries, having a normal
acidity of 20 parts or more per thousand, not more than 60 percent, and
in the case of other fruit wines, not more than 35 percent, but in no
event shall any product so ameliorated have an alcoholic content,
derived by fermentation, of more than 13 percent by volume, or a natural
acid content, if water has been added, of less than 5 parts per
thousand, or a total solids content of more than 22 grams per 100 cubic
centimeters.
(ii) The maximum volatile acidity, calculated as acetic acid and
exclusive of sulfur dioxide, shall not be, for natural fruit wine, more
than 0.14 gram, and for other fruit wine, more than 0.12 gram, per 100
milliliters (20 C.).
(iii) Any fruit wine containing no added brandy or alcohol may be
further designated as ''natural.''
(2) ''Berry wine'' is fruit wine produced from berries.
(3) ''Fruit table wine'' or ''berry table wine'' is fruit or berry
wine having an alcoholic content not in excess of 14 percent by volume.
Such wine may also be designated ''light fruit wine,'' or ''light berry
wine.''
(4) ''Fruit dessert wine'' or ''berry dessert wine'' is fruit or
berry wine having an alcoholic content in excess of 14 percent but not
in excess of 24 percent by volume.
(5) Fruit wine derived wholly (except for sugar, water, or added
alcohol) from one kind of fruit shall be designated by the word ''wine''
qualified by the name of such fruit, e.g., ''peach wine,'' ''blackberry
wine.'' Fruit wine not derived wholly from one kind of fruit shall be
designated as ''fruit wine'' or ''berry wine,'' as the case may be,
qualified by a truthful and adequate statement of composition appearing
in direct conjunction therewith. Fruit wines which are derived wholly
(except for sugar, water, or added alcohol) from apples or pears may be
designated ''cider'' and ''perry,'' respectively, and shall be so
designated if lacking in vinous taste, aroma, and characteristics.
Fruit wine rendered effervescent by carbon dioxide resulting solely from
the secondary fermentation of the wine within a closed container, tank,
or bottle shall be further designated as ''sparkling''; and fruit wine
rendered effervescent by carbon dioxide otherwise derived shall be
further designated as ''carbonated.''
(f) Class 6; wine from other agricultural products. (1)(i) Wine of
this class is wine (other than grape wine, citrus wine, or fruit wine)
made by the normal alcoholic fermentation of sound fermentable
agricultural products, either fresh or dried, or of the restored or
unrestored pure condensed must thereof, with the addition before or
during fermentation of a volume of water not greater than the minimum
necessary to correct natural moisture deficiencies in such products,
with or without the addition, after fermentation, of pure condensed
must, and with or without added alcohol or such other spirits as will
not alter the character of the product, but without other addition or
abstraction except as may occur in cellar treatment: Provided, That a
domestic product may be ameliorated or sweetened in accordance with part
24, of this chapter, and any product other than domestic may be
ameliorated before, during, or after fermentation by adding, separately
or in combination, dry sugar or such an amount of sugar and water
solution as will not increase the volume of the resulting product more
than 35 percent, but in no event shall any product so ameliorated have
an alcoholic content, derived by fermentation of more than 13 percent by
volume, or a natural acid content, if water has been added, of less than
5 parts per thousand, or a total solids content of more than 22 grams
per 100 cubic centimeters.
(ii) The maximum volatile acidity, calculated as acetic acid and
exclusive of sulfur dioxide, shall not be, for natural wine of this
class, more than 0.14 gram, and for other wine of this class, more than
0.12 gram, per 100 milliliters (20 C.).
(iii) Wine of this class containing no added alcohol or other spirits
may be further designated as ''natural''.
(2) ''Table wine'' of this class is wine having an alcoholic content
not in excess of 14 percent by volume. Such wine may also be designated
as ''light''.
(3) ''Dessert wine'' of this class is wine having an alcoholic
content in excess of 14 percent but not in excess of 24 percent by
volume.
(4) ''Raisin wine'' is wine of this class made from dried grapes.
(5) ''Sake'' is wine of this class produced from rice in accordance
with the commonly accepted method of manufacture of such product.
(6) Wine of this class derived wholly (except for sugar, water, or
added alcohol) from one kind of agricultural product shall except in the
case of ''sake,'' be designated by the word ''wine'' qualified by the
name of such agricultural product, e.g., ''honey wine,'' ''raisin
wine,'' ''dried blackberry wine.'' Wine of this class not derived wholly
from one kind of agricultural product shall be designated as ''wine''
qualified by a truthful and adequate statement of composition appearing
in direct conjunction therewith. Wine of this class rendered
effervescent by carbon dioxide resulting solely from the secondary
fermentation of wine within a closed container, tank, or bottle shall be
further designated as ''sparkling''; and wine of this class rendered
effervescent by carbon dioxide otherwise derived shall be further
designated as ''carbonated.''
(g) Class 7; aperitif wine. (1) ''Aperitif wine'' is wine having an
alcoholic content of not less than 15 percent by volume, compounded from
grape wine containing added brandy or alcohol, flavored with herbs and
other natural aromatic flavoring materials, with or without the addition
of caramel for coloring purposes, and possessing the taste, aroma, and
characteristics generally attributed to aperitif wine and shall be so
designated unless designated as ''vermouth'' under paragraph (b) of this
section.
(2) ''Vermouth'' is a type of aperitif wine compounded from grape
wine, having the taste, aroma, and characteristics generally attributed
to vermouth, and shall be so designated.
(h) Class 8; imitation and substandard wine. (1) ''Imitation wine''
shall bear as a part of its designation the word ''imitation,'' and
shall include:
(i) Any wine containing synthetic materials.
(ii) Any wine made from a mixture of water with residue remaining
after thorough pressing of grapes, fruit, or other agricultural
products.
(iii) Any class or type of wine the taste, aroma, color, or other
characteristics of which have been acquired in whole or in part, by
treatment with methods or materials of any kind (except as permitted in
4.22(c)(6)), if the taste, aroma, color, or other characteristics of
normal wines of such class or type are acquired without such treatment.
(iv) Any wine made from must concentrated at any time to more than 80
(Balling).
(2) ''Substandard wine'' shall bear as a part of its designation the
word ''substandard,'' and shall include:
(i) Any wine having a volatile acidity in excess of the maximum
prescribed therefor in 4.20 to 4.25.
(ii) Any wine for which no maximum volatile acidity is prescribed in
4.20 to 4.25, inclusive, having a volatile acidity, calculated as
acetic acid and exclusive of sulfur dioxide, in excess of 0.14 gram per
100 milliliters (20 C.).
(iii) Any wine for which a standard of identity is prescribed in this
4.20 to 4.25, inclusive, which, through disease, decomposition, or
otherwise, fails to have the composition, color, and clean vinous taste
and aroma of normal wines conforming to such standard.
(iv) Any ''grape wine'' ''citrus wine,'' ''fruit wine,'' or ''wine
from other agricultural products'' to which has been added sugar and
water solution in an amount which is in excess of the limitations
prescribed in the standards of identity for these products, unless, in
the case of ''citrus wine,'' ''fruit wine'' and ''wine from other
agricultural products'' the normal acidity of the material from which
such wine is produced is 20 parts or more per thousand and the volume of
the resulting product has not been increased more than 60 percent by
such addition.
(i) Class 9, retsina wine. ''Retsina wine'' is grape table wine
fermented or flavored with resin.
(T.D. 6521, 25 FR 13835, Dec. 29, 1960, as amended by T.D. 6776, 29
FR 16985, Dec. 11, 1964; T.D. 7185, 37 FR 7975, Apr. 22, 1972; T.D.
ATF-48, 44 FR 55839, Sept. 28, 1979; T.D. ATF-299, 55 FR 24988, June
19, 1990; T.D. ATF-312, 56 FR 31076, July 9, 1991)
Cross Reference: For regulations relating to fortified wine, see
Part 240 of this chapter.
27 CFR 4.22 Blends, cellar treatment, alteration of class or type.
(a) If the class or type of any wine shall be altered, and if the
product as so altered does not fall within any other class or type
either specified in 4.20 through 4.25 or known to the trade, then such
wine shall, unless otherwise specified in this section, be designated
with a truthful and adequate statement of composition in accordance with
4.34.
(b) Alteration of class or type shall be deemed to result from any of
the following occurring before, during, or after production.
(1) Treatment of any class or type of wine with substances foreign to
such wine which remain therein: Provided, That the presence in finished
wine of not more than 350 parts per million of total sulfur dioxide, or
sulphites expressed as sulfur dioxide, shall not be precluded under this
paragraph.
(2) Treatment of any class or type of wine with substances not
foreign to such wine but which remain therein in larger quantities than
are naturally and normally present in other wines of the same class or
type not so treated.
(3) Treatment of any class or type of wine with methods or materials
of any kind to such an extent or in such manner as to affect the basic
composition of the wine so treated by altering any of its characteristic
elements.
(4) Blending of wine of one class with wine of another class or the
blending of wines of different types within the same class.
(5) Treatment of any class or type of wine for which a standard of
identity is prescribed in this article with sugar or water in excess of
the quantities specifically authorized by such standard: Provided, That
the class or type thereof shall not be deemed to be altered (i) where
such wine (other than grape wine) is derived from fruit, or other
agricultural products, having a high normal acidity, if the total solids
content is not more than 22 grams per 100 cubic centimeters, and the
content of natural acid is not less than 7.5 parts per thousand and (ii)
where such wine is derived exclusively from fruit, or other agricultural
products, the normal acidity of which is 20 parts or more per thousand,
if the volume of the resulting product has been increased not more than
60 percent by the addition of sugar and water solution, for the sole
purpose of correcting natural deficiencies due to such acidity, and
(except in the case of such wines when produced from loganberries,
currants, or gooseberries) there is stated as a part of the class and
type designation the phrase ''Made with over 35 percent sugar
solution''.
(c) Nothing in this section shall preclude the treatment of wine of
any class or type in the manner hereinafter specified, provided such
treatment does not result in the alteration of the class or type of the
wine under the provisions of paragraph (b) of this section.
(1) Treatment with filtering equipment, and with fining or
sterilizing agents.
(2) Treatment with pasteurization as necessary to perfect the wines
to commercial standards in accordance with acceptable cellar practice
but only in such a manner and to such an extent as not to change the
basic composition of the wine nor to eliminate any of its characteristic
elements.
(3) Treatment with refrigeration as necessary to perfect the wine to
commercial standards in accordance with acceptable cellar practice but
only in such a manner and to such an extent as not to change the basic
composition of the wine nor to eliminate any of its characteristic
elements.
(4) Treatment with methods and materials to the minimum extent
necessary to correct cloudiness, precipitation, or abnormal color, odor,
or flavor developing in wine.
(5) Treatment with constituents naturally present in the kind of
fruit or other agricultural product from which the wine is produced for
the purpose of correcting deficiencies of these constituents, but only
to the extent that such constituents would be present in normal wines of
the same class or type not so treated.
(6) Treatment of any class or type of wine involving the use of
volatile fruit-flavor concentrates in the manner provided in section
5382 of the Internal Revenue Code.
(7) Notwithstanding the provisions of 4.21(b) (1), (2) and (4), (c),
(d)(4), (e)(5), and (f)(6) carbon dioxide may be used to maintain
counterpressure during the transfer of finished sparkling wines from (i)
bulk processing tanks to bottles, or (ii) bottle to bottle: Provided,
That the carbon dioxide content of the wine shall not be increased by
more than 0.009 gm. per 100 ml. during the transfer operation.
(T.D. 6521, 25 FR 13835, Dec. 29, 1960, as amended by T.D. 6776, 29
FR 16985, Dec. 11, 1964; T.D. 7185, 37 FR 7976, Apr. 22, 1972)
27 CFR 4.23 Grape type designations.
(a) A name indicative of a variety of grape may be employed as the
type designation of a grape wine if the wine derives its predominant
taste, aroma, and characteristics, and at least 51 per cent of its
volume, from that variety of grape. If such type designation is not
known to the consumer as the name of a grape variety, there shall appear
in direct conjunction therewith an explanatory statement as to the
significance thereof.
(b) This section does not apply after December 31, 1982.
(T.D. 6521, 25 FR 13835, Dec. 29, 1960, as amended by T.D. ATF-201,
50 FR 12533, Mar. 29, 1985)
27 CFR 4.23a Varietal (grape type) labeling.
(a) General. The names of one or more grape varieties may be used as
the type designation of a grape wine only if the wine is also labeled
with an appellation of origin, as defined in 4.25a.
(b) One variety. The name of a single grape variety may be used as
the type designation if not less than 75 percent of the wine is derived
from grapes of that variety, the entire 75 percent of which was grown in
the labeled appellation of origin area.
(c) Exceptions. (1) Wine made from any Vitis Labrusca variety
(exclusive of hybrids with Labrusca parentage) may be labeled with the
varietal name if:
(i) Not less than 51 percent of the wine is derived from grapes of
that variety; (ii) the statement ''contains not less than 51 percent
(name of variety)'' is shown on the brand label, back label or a
separate strip label (except that this statement need not appear if 75
percent or more of the wine is derived from grapes of the named
variety); and (iii) the entire qualifying percentage of the named
variety was grown in the labeled appellation of origin area.
(2) Wine made from any variety of any species found by the Director
upon appropriate application to be too strongly flavored at 75 percent
minimum varietal content may be labeled with the varietal name if:
(i) Not less than 51 percent of the wine is derived from grapes of
that variety; (ii) the statement ''contains not less than 51 percent
(name of variety)'' is shown on the brand label, back label or a
separate strip label (except that this statement need not appear if 75
percent or more of the wine is derived from grapes of the named
variety); and (iii) the entire qualifying percentage of the named
variety was grown in the labeled appellation of origin area.
(d) Two or three varieties. The names of two or three grape
varieties may be used as the type designation if:
(1) All of the grapes used to make the wine are of the labeled
varieties; (2) the percentage of the wine derived from each variety is
shown on the label (with a tolerance of plus or minus 2 percent); (3)
if labeled with a multicounty appellation, the percentage of the wine
derived from each variety from each county is shown on the label; and
(4) if labeled with a multistate appellation, the percentage of the wine
derived from each variety from each state is shown on the label.
(T.D. ATF-53, 43 FR 37675, Aug. 23, 1978, as amended by T.D.
ATF-201, 50 FR 12533, Mar. 29, 1985)
27 CFR 4.24 Generic, semi-generic, and non-generic designations of
geographic significance.
(a)(1) A name of geographic significance which is also the
designation of a class or type of wine, shall be deemed to have become
generic only if so found by the Director.
(2) Examples of generic names, originally having geographic
significance, which are designations for a class or type of wine are:
Vermouth, Sake.
(b)(1) A name of geographic significance, which is also the
designation of a class or type of wine, shall be deemed to have become
semi-generic only if so found by the Director. Semi-generic
designations may be used to designate wines of an origin other than that
indicated by such name only if there appears in direct conjunction
therewith an appropriate appellation of origin disclosing the true place
of origin of the wine, and if the wine so designated conforms to the
standard of identity, if any, for such wine contained in the regulations
in this part or, if there be no such standard, to the trade
understanding of such class or type.
(2) Examples of semi-generic names which are also type designations
for grape wines are Angelica, Burgundy, Claret, Chablis, Champagne,
Chianti, Malaga, Marsala, Madeira, Moselle, Port, Rhine Wine (syn.
Hock), Sauterne, Haut Sauterne, Sherry, Tokay.
(c)(1) A name of geographic significance, which has not been found by
the Director to be generic or semi-generic may be used only to designate
wines of the origin indicated by such name, but such name shall not be
deemed to be the distinctive designation of a wine unless the Director
finds that it is known to the consumer and to the trade as the
designation of a specific wine of a particular place or region,
distinguishable from all other wines.
(2) Examples of nongeneric names which are not distinctive
designations of specific grape wines are: American, California, Lake
Erie, Napa Valley, New York State, French, Spanish. Additional examples
of foreign nongeneric names are listed in subpart C of part 12 of this
chapter.
(3) Examples of nongeneric names which are also distinctive
designations of specific grape wines are: Bordeaux Blanc, Bordeaux
Rouge, Graves, Medoc, Saint-Julien, Chateau Yquem, Chateau Margaux,
Chateau Lafite, Pommard, Chambertin, Montrachet, Rhone, Liebfraumilch,
Rudesheimer, Forster, Deidesheimer, Schloss Johannisberger, Lagrima, and
Lacryma Christi. A list of foreign distinctive designations, as
determined by the Director, appears in subpart D of part 12 of this
chapter.
(T.D. 6521, 25 FR 13835, Dec. 29, 1960, as amended by T.D. ATF-296,
55 FR 17967, Apr. 30, 1990)
27 CFR 4.25 Appellations of origin.
(a) A wine shall be entitled to an appellation of origin if (1) at
least 75 percent of its volume is derived from fruit or agricultural
products grown in the place or region indicated by such appellation, (2)
it has been fully manufactured and finished within the State in which
such place or region is located, and (3) it conforms to the requirements
of the laws and regulations of such place or region governing the
composition, method of manufacture, and designation of wines for home
consumption.
(b) Wines subjected to cellar treatment outside the place or region
of origin under the provisions of 4.22(c), and blends of wines of the
same origin blended together outside the place or region of origin (if
all the wines in the blend have a common class, type or other
designation which is employed as the designation of the blend) shall be
entitled to the same appellation of origin to which they would be
entitled if such cellar treatment or blending took place within the
place or region of origin.
(c) This section does not apply after December 31, 1982.
(T.D. 6521, 25 FR 13835, Dec. 29, 1960, as amended by T.D. 7185, 37
FR 7976, Apr. 22, 1972; T.D. ATF-201, 50 FR 12533, Mar. 29, 1985)
27 CFR 4.25a Appellations of origin.
(a) Definition -- (1) American wine. An American appellation of
origin is: (i) The United States; (ii) a State; (iii) two or no more
than three States which are all contiguous; (iv) a county (which must
be identified with the word ''county'', in the same size of type, and in
letters as conspicuous as the name of the county); (v) two or no more
than three counties in the same States; or (vi) a viticultural area (as
defined in paragraph (e) of this section).
(2) Imported wine. An appellation of origin for imported wine is:
(i) A country, (ii) a state, province, territory, or similar political
subdivision of a country equivalent to a state or county; or (iii) a
viticultural area.
(b) Qualification -- (1) American wine. An American wine is entitled
to an appellation of origin other than a multicounty or multistate
appellation, or a viticultural area, if:
(i) At least 75 percent of the wine is derived from fruit or
agricultural products grown in the appellation area indicated; (ii) it
has been fully finished (except for cellar treatment pursuant to
4.22(c), and blending which does not result in an alteration of class or
type under 4.22(b)) in the United States, if labeled ''American''; or,
if labeled with a State appellation, within the labeled State or an
adjacent State; or if labeled with a county appellation, within the
State in which the labeled county is located; and (iii) it conforms to
the laws and regulations of the named appellation area governing the
composition, method of manufacture, and designation of wines made in
such place.
(2) Imported wine. An imported wine is entitled to an appellation of
origin other than a viticultural area if:
(i) At least 75 percent of the wine is derived from fruit or
agricultural products grown in the area indicated by the appellation of
origin; and (ii) The wine conforms to the requirements of the foreign
laws and regulations governing the composition, method of production,
and designation of wines available for consumption within the country of
origin.
(c) Multicounty appellations. An appellation of origin comprising
two or no more than three counties in the same State may be used if all
of the grapes were grown in the counties indicated, and the percentage
of the wine derived from grapes grown in each county is shown on the
label, with a tolerance of plus or minus 2 percent.
(d) Multistate appellation. An appelation of origin comprising two
or no more than three States which are all contiguous may be used, if:
(1) All of the grapes were grown in the States indicated, and the
percentage of the wine derived from grapes grown in each State is shown
on the label, with a tolerance of plus or minus 2 percent; (2) it has
been fully finished (except for cellar treatment pursuant to 4.22(c),
and blending which does not result in an alteration of class or type
under 4.22(b)) in one of the labeled appellation States; (3) it
conforms to the laws and regulations governing the composition, method
of manufacture, and designation of wines in all the States listed in the
appellation.
(e) Viticultural area -- (1) Definition. (i) American wine. A
delimited grape growing region distinguishable by geographical features,
the boundaries of which have been recognized and defined in Part 9 of
this chapter.
(ii) Imported wine. A delimited place or region (other than an
appellation defined in paragraph (a)(2) (i) or (a)(2)(ii)) the
boundaries of which have been recognized and defined by the country of
origin for use on labels of wine available for consumption within the
country of origin.
(2) Establishment of American viticultural areas. Petitions for
establishment of American viticultural areas may be made to the director
by any interested party, pursuant to the provisions of 71.41(c) of this
title. The petition may be in the form of a letter, and should contain
the following information:
(i) Evidence that the name of the viticultural area is locally and/or
nationally known as referring to the area specified in the application;
(ii) historical or current evidence that the boundaries of the
viticultural area are as specified in the application; (iii) evidence
relating to the geographical features (climate, soil, elevation,
physical features, etc.) which distinguish the viticultural features of
the proposed area from surrounding areas; (iv) the specific boundaries
of the viticultural area, based on features which can be found on U.S.
Geological Survey (U.S.G.S.) maps of the largest applicable scale; and
(v) a copy of the appropriate U.S.G.S. map(s) with the boundaries
prominently marked. (For U.S.G.S. maps west of the Mississippi River,
if the map name is known, write the U.S. Geological Survey, Branch of
Distribution, Box 25286, Federal Center, Denver, Colorado 80225; for
U.S.G.S. maps east of the Mississippi River, if the map name is known,
write the U.S. Geological Survey, Branch of Distribution, 1200 South
Eads Street, Arlington, Virginia 22202; if the map name is not known,
request a map index by State from the U.S. Geological Survey at the
Arlington, Virginia, address.)
(3) Requirements for Use. A wine may be labeled with a viticultural
area appellation if:
(i) The appellation has been approved under Part 9 of this title or
by the appropriate foreign government;
(ii) Not less than 85 percent of the wine is derived from grapes
grown within the boundaries of the viticultural area;
(iii) In the case of foreign wine, it conforms to the requirements of
the foreign laws and regulations governing the composition, method of
production, and designation of wines available for consumption within
the country of origin; and
(iv) In the case of American wine, it has been fully finished within
the State, or one of the States, within which the labeled viticultural
area is located (except for cellar treatment pursuant to 4.22(c), and
blending which does not result in an alteration of class and type under
4.22(b)).
(4) Overlap viticultural area appellations. An appellation of origin
comprised of more than one viticultural area may be used in the case of
overlapping viticultural areas if not less than 85 percent of the volume
of the wine is derived from grapes grown in the overlapping area.
(T.D. ATF-53, 43 FR 37675, Aug. 23, 1978, as amended by T.D. ATF-84,
46 FR 29261, June 1, 1981; T.D. ATF-92, 46 FR 46912, Sept. 23, 1981;
T.D. ATF-195, 50 FR 763, Jan. 7, 1985; T.D. ATF-201, 50 FR 12533, Mar.
29, 1985; T.D. ATF-222, 51 FR 3774, Jan. 30 1986; T.D. ATF-312, 56 FR
31076, July 9, 1991)
27 CFR 4.26 Estate bottled.
(a) Conditions for use. The term ''Estate bottled'' may be used by a
bottling winery on a wine label only if the wine is labeled with a
viticultural area appellation of origin and the bottling winery:
(1) Is located in the labeled viticultural area; (2) grew all of the
grapes used to make the wine on land owned or controlled by the winery
within the boundaries of the labeled viticultural area; (3) crushed the
grapes, fermented the resulting must, and finished, aged, and bottled
the wine in a continuous process (the wine at no time having left the
premises of the bottling winery).
(b) Special rule for cooperatives. Grapes grown by members of a
cooperative bottling winery are considered grown by the bottling winery.
(c) Definition of ''Controlled''. For purposes of this section,
''Controlled by'' refers to property on which the bottling winery has
the legal right to perform, and does perform, all of the acts common to
viticulture under the terms of a lease or similar agreement of at least
3 years duration.
(d) Use of other terms. No term other than ''Estate bottled'' may be
used on a label to indicate combined growing and bottling conditions.
(T.D. ATF-53, 43 FR 37676, Aug. 23, 1978, as amended by T.D.
ATF-201, 50 FR 12533, Mar. 29, 1985)
27 CFR 4.27 Vintage wine.
(a) General. Vintage wine is wine labeled with the year of harvest
of the grapes and made in accordance with the standards prescribed in
classes 1, 2, or 3 of 4.21. At least 95 percent of the wine must have
been derived from grapes harvested in the labeled calendar year, and the
wine must be labeled with an appellation of origin other than a country
(which does not qualify for vintage labeling). The appellation shall be
shown in direct conjunction with the designation required by
4.32(a)(2), in lettering substantially as conspicuous as that
designation. In no event may the quantity of wine removed from the
producing winery, under labels bearing a vintage date, exceed the volume
of vintage wine produced in that winery during the year indicated by the
vintage date.
(b) American wine. A permittee who produced and bottled or packed
the wine, or a person other than the producer who repackaged the wine in
containers of 5 liters (or 1-gallon before January 1, 1979) or less may
show the year of vintage upon the label if the person possesses
appropriate records from the producer substantiating the year of vintage
and the appellation of origin; and if the wine is made in compliance
with the provisions of paragraph (a) of this section.
(c) Imported wine. Imported wine may bear a vintage date if: (1) It
is made in compliance with the provisions of paragraph (a) of this
section; (2) it is bottled in containers of 5 liters (or 1-gallon
before January 1, 1979) or less prior to importation, or bottled in the
United States from the original container of the product (showing a
vintage date); (3) if the invoice is accompanied by, or the American
bottler possesses, a certificate issued by a duly authorized official of
the country of origin (if the country of origin authorizes the issuance
of such certificates) certifying that the wine is of the vintage shown,
that the laws of the country regulate the appearance of vintage dates
upon the labels of wine produced for consumption within the country of
origin, that the wine has been produced in conformity with those laws,
and that the wine would be entitled to bear the vintage date if it had
been sold within the country of origin.
(T.D. ATF-53, 43 FR 37676, Aug. 23, 1978, as amended by T.D.
ATF-195, 50 FR 763, Jan. 7, 1985)
27 CFR 4.27 Subpart D -- Labeling Requirements for Wine
27 CFR 4.30 General.
(a) Application. No person engaged in business as a producer,
rectifier, blender, importer, or wholesaler, directly or indirectly or
through an affiliate, shall sell or ship or deliver for sale or
shipment, or otherwise introduce in interstate or foreign commerce, or
receive therein, or remove from customs custody, any wine in containers
unless such wine is packaged, and such packages are marked, branded, and
labeled in conformity with this article. Wine domestically bottled or
packed prior to Dec. 15, 1936, and imported wine entered in customs
bond in containers prior to that date shall be regarded as being
packaged, marked, branded and labeled in accordance with this article,
if the labels on such wine (1) bear all the mandatory label information
required by 4.32, even though such information is not set forth in the
manner and form as required by 4.32 and other sections of this title
referred to therein, and (2) bear no statements, designs, or devices
which are false or misleading.
(b) Alteration of labels. (1) It shall be unlawful for any person to
alter, mutilate, destroy, obliterate or remove any mark, brand, or label
upon wine held for sale in interstate or foreign commerce or after
shipment therein, except as authorized by Federal law, or except as
provided in paragraph (b)(2) of this section: Provided, That the
Regional director (compliance) may, upon written application, permit
additional labeling or relabeling of wine for purposes of compliance
with the requirements of this part or of State law.
(2) No application for permission to relabel wine need be made in any
case where there is added to the container, after removal from customs
custody or from the premises where bottled or packed, a label
identifying the wholesale or retail distributor thereof, and containing
no reference whatever to the characteristics of the product.
Cross Reference: For customs warehouses and control of merchandise
therein, see 19 CFR Part 19.
27 CFR 4.32 Mandatory label information.
(a) There shall be stated on the brand label:
(1) Brand name, in accordance with 4.33.
(2) Class, type, or other designation, in accordance with 4.34.
(3) Alcohol content, in accordance with 4.36.
(4) On blends consisting of American and foreign wines, if any
reference is made to the presence of foreign wine, the exact percentage
by volume.
(b) There shall be stated on any label affixed to the container:
(1) Name and address, in accordance with 4.35.
(2) Net contents, in accordance with 4.37. If the net contents is a
standard of fill other than an authorized metric standard of fill as
prescribed in 4.73, the net contents statement shall appear on a label
affixed to the front of the bottle.
(c) There shall be stated on the brand label or on a back label a
statement that the product contains FD&C Yellow No. 5, where that
coloring material is used in a product bottled on or after October 6,
1984.
(d) There shall be stated on a front or back label, separate and
apart from all other information, the following statement when saccharin
is present in the finished product: Use of this product may be
hazardous to your health. This product contains saccharin which has
been determined to cause cancer in laboratory animals.
(e) Declaration of sulfites. There shall be stated on a front label,
back label, strip label or neck label, the statement ''Contains
sulfites'' or ''Contains (a) sulfiting agent(s)'' or a statement
identifying the specific sulfiting agent where sulfur dioxide or a
sulfiting agent is detected at a level of 10 or more parts per million,
measured as total sulfur dioxide. The provisions of this paragraph
shall apply to:
(1) Any certificate of label approval issued on or after January 9,
1987;
(2) Any wine bottled on or after July 9, 1987, regardless of the date
of issuance of the certificate of label approval; and,
(3) Any wine removed on or after January 9, 1988.
(Paragraph (e) approved by the Office of Management and Budget under
Control No. 1512-0469)
(T.D. 6521, 25 FR 13835, Dec. 29, 1960, as amended by T.D. ATF-150,
48 FR 45556, Oct. 6, 1983; T.D. ATF-195, 50 FR 763, Jan. 7, 1985; T.D.
ATF-220, 50 FR 51852, Dec. 20, 1985; T.D. ATF-236, 51 FR 34710, Sept.
30, 1986; T.D. ATF-282, 54 FR 7162, Feb. 16, 1989; T.D. ATF-312, 56
FR 31076, 31077, July 9, 1991)
27 CFR 4.33 Brand names.
(a) General. The product shall bear a brand name, except that if not
sold under a brand name, then the name of the person required to appear
on the brand label shall be deemed a brand name for the purpose of this
part.
(b) Misleading brand names. No label shall contain any brand name,
which, standing alone, or in association with other printed or graphic
matter creates any impression or inference as to the age, origin,
identity, or other characteristics of the product unless the Director
finds that such brand name, either when qualified by the word ''brand''
or when not so qualified, conveys no erroneous impressions as to the
age, origin, identity, or other characteristics of the product.
(c) Trade name of foreign origin. This section shall not operate to
prohibit the use by any person of any trade name or brand of foreign
origin not effectively registered in the United States Patent Office on
August 29, 1935, which has been used by such person or his predecessors
in the United States for a period of at least five years immediately
preceding August 29, 1935: Provided, That if such trade name or brand
is used, the designation of the product shall be qualified by the name
of the locality in the United States in which produced, and such
qualifications shall be in script, type, or printing as conspicuous as
the trade name or brand.
27 CFR 4.34 Class and type.
(a) The class of the wine shall be stated in conformity with Subpart
C of this part if the wine is defined therein, except that ''table''
(''light'') and ''dessert'' wines need not be designated as such. In
the case of still grape wine there may appear, in lieu of the class
designation, any grape-type designation, semigeneric geographic type
designation, or geographic distinctive designation, to which the wine
may be entitled. In the case of champagne, or crackling wines, the type
designation ''champagne'' or ''crackling wine'' (''petillant wine'',
''frizzante wine'') may appear in lieu of the class designation
''sparkling wine''. In the case of wine which has a total solids
content of more than 17 grams per 100 cubic centimeters the words
''extra sweet'', ''specially sweetened'', ''specially sweet'' or
''sweetened with excess sugar'' shall be stated as a part of the class
and type designation. The last of these quoted phrases shall appear
where required by part 24 of this chapter, on wines sweetened with sugar
in excess of the maximum quantities specified in such regulations. If
the class of the wine is not defined in Subpart C, a truthful and
adequate statement of composition shall appear upon the brand label of
the product in lieu of a class designation. In addition to the
mandatory designation for the wine, there may be stated a distinctive or
fanciful name, or a designation in accordance with trade understanding.
All parts of the designation of the wine, whether mandatory or optional,
shall be in direct conjunction and in lettering substantially of the
same size and kind.
(b) An appellation of origin such as ''American,'' ''New York,''
''Napa Valley,'' or ''Chilean,'' disclosing the true place of origin of
the wine, shall appear in direct conjunction with and in lettering
substantially as conspicuous as the class and type designation if:
(1) A grape type (varietal) designation is used under the provisions
of 4.23a;
(2) A semi-generic type designation is employed as the class and type
designation of the wine pursuant to 4.24(b);
(3) A product name is qualified with the word ''Brand'' under the
requirements of 4.39 (j); or
(4) The wine is labeled with the year of harvest of the grapes, and
otherwise conforms with the provisions of 4.27. The appellation of
origin for vintage wine shall be other than a country.
(T.D. ATF-53, 43 FR 37677, Aug. 23, 1978; T.D. ATF-48, 44 FR 55839,
Sept. 28, 1979, as amended by T.D. ATF-195, 50 FR 763, Jan. 7, 1985;
T.D. ATF-229, 51 FR 20482, June 5, 1986; T.D. ATF-312, 56 FR 31077,
July 9, 1991)
27 CFR 4.35 Name and address.
(a) American wine. On labels of containers of American wine, there
shall be stated the name of the bottler or packer and the place where
bottled or packed (or until January 1, 1985, in lieu of such place, the
principal place of business of the bottler or packer if in the same
State where the wine was bottled or packed, and, if bottled or packed on
bonded premises, the AFT registry number of the premises) immediately
preceded by the words ''bottled by'' or ''packed by'' except that:
(1) If the bottler or packer is also the person who made not less
than 75 percent of such wine by fermenting the must and clarifying the
resulting wine, or if such person treated the wine in such manner as to
change the class thereof, there may be stated, in lieu of the words
''bottled by'' or ''packed by,'' the words ''produced and bottled by,''
or ''produced and packed by.''
(2) If the bottler or packer has also either made or treated the
wine, otherwise than as described in paragraph (a)(1) of this section,
there may be stated, in lieu of the words ''Bottled by'' or ''Packed
by'' the phrases ''Blended and bottled (packed) by,'' ''Rectified and
bottled (packed) by.'' ''Prepared and bottled (packed) by,'' ''Made and
bottled (packed) by,'' as the case may be, or, in the case of imitation
wine only, ''Manufactured and bottled (packed) by.''
(3) In addition to the name of the bottler or packer and the place
where bottled or packed (but not in lieu thereof) there may be stated
the name and address of any other person for whom such wine is bottled
or packed, immediately preceded by the words ''Bottled for'' or ''Packed
for'' or ''Distributed by'' or other similar statement; or the name and
principal place of business of the rectifier, blender, or maker,
immediately preceded by the words ''Rectified by,'' ''Blended by'' or
''Made by,'' respectively, or, in the case of imitation wine only,
''Manufactured by.''
(b) Imported wine. On labels of containers of imported wine, there
shall be stated the words ''Imported by'' or a similar appropriate
phrase, and immediately thereafter the name of the permittee who is the
importer, agent, sole distributor, or other person responsible for the
importation, together with the principal place of business in the United
States of such person. In addition, but not in lieu thereof, there may
be stated the name and principal place of business of the foreign
producer, blender, rectifier, maker, bottler, packer, or shipper,
preceded by the phrases ''Produced by,'' ''Blended by,'' ''Rectified
by,'' ''Made by,'' ''Bottled by,'' ''Packed by,'' ''Shipped by,''
respectively, or, in the case of imitation wine only, ''Manufactured
by.''
(1) If the wine is bottled or packed in the United States, there
shall be stated, in addition, the name of the bottler or packer and the
place where bottled or packed immediately preceded by the words
''bottled by'' or ''packed by'' except that if the wine is bottled or
packed in the United States for the person responsible for the
importation there may be stated, in lieu of the above-required
statements, the name and principal place of business in the United
States of such person, immediately preceded by the phrase ''imported by
and bottled (packed) in the United States for'' (or a similar
appropriate phrase). If, however, the wine is bottled or packed in the
United States by the person responsible for the importation there may be
stated, in lieu of the above-required statements, the name and principal
place of business in the United States of such person, immediately
preceded by the phrase ''Imported and bottled (packed) by'' or a similar
appropriate phrase.
(2) If the wine is blended, bottled, or packed in a foreign country
other than the country of origin and the country of origin is stated or
otherwise indicated on the label, there shall also be stated the name of
the bottler, packer, or blender, and the place where bottled, packed, or
blended, immediately preceded by the words ''Bottled by'', ''Packed
by'', ''Blended by'', or other appropriate statement.
(c) Form of address. The ''place'' stated shall be the post office
address (after December 31, 1984, the post office address shall be the
address shown on the basic permit or other qualifying document of the
premises at which the operations took place; and there shall be shown
the address for each operation which is designated on the label. An
example of such use would be ''Produced at Gilroy, California, and
bottled at San Mateo, California, by XYZ Winery''), except that the
street address may be omitted. No additional places or addresses shall
be stated for the same person unless (1) such person is actively engaged
in the conduct of an additional bona fide and actual alcoholic beverage
business at such additional place or address, and (2) the label also
contains in direct conjunction therewith, appropriate descriptive
material indicating the function occurring at such additional place or
address in connection with the particular product.
(d) Trade or operating names. The trade or operating name of any
person appearing upon any label shall be identical with a name appearing
on the basic permit or notice.
(T.D. 6521, 25 FR 13835, Dec. 29, 1960, as amended by T.D. 7185, 37
FR 7976, Apr. 22, 1972; T.D. ATF-53, 43 FR 37677, Aug. 23, 1978; T.D.
ATF-126, 48 FR 2764, Jan. 21, 1983; T.D. ATF-194, 50 FR 759, Jan. 7,
1985; T.D. ATF-209, 50 FR 27821, July 8, 1985)
27 CFR 4.36 Alcoholic content.
(a) Alcoholic content shall be stated in the case of wines containing
more than 14 percent of alcohol by volume, and, in the case of wine
containing 14 percent or less of alcohol by volume, either the type
designation ''table'' wine (''light'' wine) or the alcoholic content
shall be stated. Any statement of alcoholic content shall be made as
prescribed in paragraph (b) of this section.
(b) Alcoholic content shall be stated in terms of percentage of
alcohol by volume, and not otherwise, as provided in either paragraph
(b)(1) or (2) of this section:
(1) ''Alcohol XX % by volume,'' or similar appropriate phrase;
Provided, that if the word ''alcohol'' and/or ''volume'' are
abbreviated, they shall be shown as ''alc.'' (alc) and/or ''vol.''
(vol), respectively. Except as provided in paragraph (c) of this
section, a tolerance of 1 percent, in the case of wines containing more
than 14 percent of alcohol by volume, and of 1.5 percent, in the case of
wines containing 14 percent or less of alcohol by volume, will be
permitted either above or below the stated percentage.
(2) ''Alcohol XX % to XX % by volume,'' or similar appropriate
phrase; Provided, that if the word ''alcohol'' and/or ''volume'' are
abbreviated, they shall be shown as ''alc.'' (alc) and/or ''vol.''
(vol), respectively. Except as provided in paragraph (c) of this
section, a range of not more than 2 percent, in the case of wines
containing more than 14 percent of alcohol by volume, and of not more
than 3 percent, in the case of wines containing 14 percent or less of
alcohol by volume, will be permitted between the minimum and maximum
percentages stated, and no tolerances will be permitted either below
such minimum or above such maximum.
(c) Regardless of the type of statement used and regardless of
tolerances normally permitted in direct statements and ranges normally
permitted in maximum and minimum statements, alcoholic content
statements, whether required or optional, shall definitely and correctly
indicate the class, type and taxable grade of the wine so labeled and
nothing in this section shall be construed as authorizing the appearance
upon the labels of any wine of an alcoholic content statement in terms
of maximum and minimum percentages which overlaps a prescribed
limitation on the alcoholic content of any class, type, or taxable grade
of wine, or a direct statement of alcoholic content which indicates that
the alcoholic content of the wine is within such a limitation when in
fact it is not.
(T.D. 6521, 25 FR 13835, Dec. 29, 1960, as amended by T.D. ATF-275,
53 FR 27046, July 18, 1988)
27 CFR 4.37 Net contents.
(a) Statement of net contents. The net contents of wine for which a
standard of fill is prescribed in 4.73 shall be stated in the same
manner and form as set forth in the standard of fill. The net content
of wine for which no standard of fill is prescribed in 4.73 shall be
stated in the metric system of measure as follows:
(1) If more than one liter, net contents shall be stated in liters
and in decimal portions of a liter accurate to the nearest one-hundredth
of a liter.
(2) If less than one liter, net contents shall be stated in
milliliters (ml).
(b) Statement of U.S. equivalent net contents. When net contents of
wine are stated in metric measure, the equivalent volume in U.S.
measure may also be shown. If shown, the U.S. equivalent volume will be
shown as follows:
(1) For the metric standards of fill: 3 liters (101 fl. oz.); 1.5
liters (50.7 fl. oz.); 1 liter (33.8 fl. oz.); 750 ml (25.4 fl. oz.);
500 ml (16.9 fl. oz.); 375 ml (12.7 fl. oz.); 187 ml (6.3 fl. oz.);
100 ml (3.4 fl. oz.); and 50 ml (1.7 fl. oz.).
(2) Equivalent volumes of less than 100 fluid ounces will be stated
in fluid ounces only, accurate to the nearest one-tenth of a fluid
ounce; for example, 700 ml (23.7 fl. oz.).
(3) Equivalent volumes of 100 fluid ounces or more will be stated in
fluid ounces only, accurate to the nearest whole fluid ounce; for
example, 6 liters (203 fl. oz.).
(c) Net contents marked in bottle. The net contents need not be
stated on any label if the net contents are displayed by having the same
blown, etched, sand-blasted, marked by underglaze coloring, or otherwise
permanently marked by any method approved by the Director, in the sides,
front, or back of the bottle, in letters and figures in such manner as
to be plainly legible under ordinary circumstances, and such statement
is not obscured in any manner in whole or in part.
(d) Tolerances. Statement of net contents shall indicate exactly the
volume of wine within the container, except that the following
tolerances shall be allowed:
(1) Discrepancies due exclusively to errors in measuring which occur
in filling conducted in compliance with good commercial practice.
(2) Discrepancies due exclusively to differences in the capacity of
containers, resulting solely from unavoidable difficulties in
manufacturing such containers so as to be of uniform capacity:
Provided, That no greater tolerance shall be allowed in case of
containers which, because of their design, cannot be made of
approximately uniform capacity than is allowed in case of containers
which can be manufactured so as to be of approximately uniform capacity.
(3) Discrepancies in measure due to differences in atmospheric
conditions in various places and which unavoidably result from the
ordinary and customary exposure of alcoholic beverages in containers to
evaporation. The reasonableness to discrepancies under this paragraph
shall be determined on the facts in each case.
(e) Unreasonable shortages. Unreasonable shortages in certain of the
containers in any shipment shall not be compensated by overages in other
containers in the same shipment.
(T.D. ATF-12, 39 FR 45222, Dec. 31, 1974, as amended by T.D. ATF-49,
43 FR 19848, May 9, 1978; T.D. ATF-76, 46 FR 1727, Jan. 7, 1981; T.D.
ATF-303, 55 FR 42713, Oct. 23, 1990)
27 CFR 4.38 General requirements.
(a) Legibility. All labels shall be so designed that all the
statements thereon required by 4.30 through 4.39 are readily legible
under ordinary conditions, and all such statement shall be on a
contrasting background.
(b) Size of type. (1) Containers of more than 187 milliliters. All
mandatory information required on labels by this part, except the
alcoholic content statement, shall be in script, type, or printing not
smaller than 2 millimeters; except that if contained among other
descriptive or explanatory information, the script, type, or printing of
the mandatory information shall be of a size substantially more
conspicuous than that of the descriptive or explanatory information.
(2) Containers of 187 milliliters or less. All mandatory information
required on labels by this part, except the alcoholic content statement,
shall not be smaller than 1 millimeter, except that if contained among
other descriptive or explanatory information, the script, type, or
printing of the mandatory information shall be of a size substantially
more conspicuous than that of the descriptive or explanatory
information.
(3) Alcoholic content statements shall not appear in script, type, or
printing larger or more conspicuous than 3 millimeters nor smaller than
1 millimeter on labels of containers having a capacity of 5 liters or
less and shall not be set off with a border or otherwise accentuated.
(c) English language. All mandatory label information shall be
stated on labels in the English language, except that the brand name,
the place of production, and the name of the manufacturer, producer,
blender, bottler, packer, or shipper appearing on the label need not be
in the English language if the words ''product of'' immediately precede
the name of the country of origin stated in accordance with customs
requirements. Additional statements in foreign languages may be made on
labels, if they do not in any way conflict with, or contradict the
requirements of 4.30 through 4.39.
(d) Location of label. Labels shall not obscure Government stamps
nor be obscured thereby.
(e) Labels firmly affixed. All labels shall be affixed to containers
of wine in such manner that they cannot be removed without thorough
application of water or other solvents.
(f) Additional information on labels. Labels may contain information
other than the mandatory label information required by 4.30 through
4.39, if such information complies with the requirements of such
sections and does not conflict with, nor in any manner qualify
statements required by this part. In addition, information which is
truthful, accurate, and specific, and which is neither disparaging nor
misleading may appear on wine labels.
(g) Representations as to materials. If any representation (other
than representations or information required by 4.30 through 4.39 or
percentage statements required or permitted by this part) is made as to
the presence, excellence, or other characteristic of any ingredient in
any wine, or used in its production, the label containing such
representation shall state, in print, type, or script, substantially as
conspicuous as such representation, the name and amount in percent by
volume of each such ingredient.
(h) Statement of contents of containers. Upon request of the
Director, there shall be submitted a full and accurate statement of the
contents of the containers to which labels are to be or have been
affixed.
(T.D. ATF-53, 43 FR 37677, Aug. 23, 1978, as amended by T.D. ATF-66,
45 FR 40544, June 13, 1980; T.D. ATF-94, 46 FR 55095, Nov. 6, 1981;
T.D. ATF-249, 52 FR 5955, Feb. 27, 1987; T.D. ATF-275, 53 FR 27046,
July 18, 1988; T.D. ATF-312, 56 FR 31077, July 9, 1991)
27 CFR 4.38a Bottle cartons, booklets and leaflets.
(a) General. An individual covering, carton, or other container of
the bottle used for sale at retail (other than a shipping container), or
any written, printed, graphic, or other matter accompanying the bottle
to the consumer buyer shall not contain any statement, design, device,
or graphic, pictorial, or emblematic representation that is prohibited
by 4.30 through 4.39 on labels.
(b) Sealed cartons. If bottles are enclosed in sealed opaque
coverings, cartons, or other containers used for sale at retail (other
than a shipping container), such coverings, cartons, or other containers
must bear all mandatory label information.
(c) Other cartons. (1) If an individual covering, carton, or other
container of the bottle used for sale at retail (other than a shipping
container) is so designed that the bottle is readily removable, it may
display any information which is not in conflict with the label on the
bottle contained therein.
(2) Cartons displaying brand names and/or designations must display
such names and designations in their entirety -- brand names required to
be modified, e.g. by ''Brand'' or ''Product of U.S.A.'', must also
display such modification.
(3) Wines for which a truthful and adequate statement of composition
is required must display such statement.
(T.D. ATF-36, 41 FR 47425, Oct. 29, 1976)
27 CFR 4.39 Prohibited practices.
(a) Statements on labels. Containers of wine, or any label on such
containers, or any individual covering, carton, or other wrapper of such
container, or any written, printed, graphic, or other matter
accompanying such container to the consumer shall not contain:
(1) Any statement that is false or untrue in any particular, or that,
irrespective of falsity, directly, or by ambiguity, omission, or
inference, or by the addition of irrelevant, scientific or technical
matter, tends to create a misleading impression.
(2) Any statement that is disparaging of a competitor's products.
(3) Any statement, design, device, or representation which is obscene
or indecent.
(4) Any statement, design, device, or representation of or relating
to analyses, standards, or tests, irrespective of falsity, which the
Director finds to be likely to mislead the consumer.
(5) Any statement, design, device or representation of or relating to
any guarantee, irrespective of falsity, which the Director finds to be
likely to mislead the consumer. Money-back guarantees are not
prohibited.
(6) A trade or brand name that is the name of any living individual
of public prominence, or existing private or public organization, or is
a name that is in simulation or is an abbreviation thereof, or any
graphic, pictorial, or emblematic representation of any such individual
or organization, if the use of such name or representation is likely
falsely to lead the consumer to believe that the product has been
endorsed, made, or used by, or produced for, or under the supervision
of, or in accordance with the specifications of, such individual or
organization; Provided, That this paragraph shall not apply to the use
of the name of any person engaged in business as a producer, blender,
rectifier, importer, wholesaler, retailer, bottler, or warehouseman of
wine, nor to the use by any person of a trade or brand name that is the
name of any living individual of public prominence or existing private
or public organization, provided such trade or brand name was used by
him or his predecessors in interest prior to August 29, 1935.
(7) Any statement, design, device, or representation (other than a
statement of alcohol content in conformity with 4.36), which tends to
create the impression that a wine:
(i) Contains distilled spirits;
(ii) Is comparable to a distilled spirit; or
(iii) Has intoxicating qualities.
However, if a statement of composition is required to appear as the
designation of a product not defined in these regulations, such
statement of composition may include a reference to the type of
distilled spirits contained therein.
(8) Any coined word or name in the brand name or class and type
designation which simulates, imitates, or which tends to create the
impression that the wine so labeled is entitled to bear, any class,
type, or permitted designation recognized by the regulations in this
part unless such wine conforms to the requirements prescribed with
respect to such designation and is in fact so designated on its labels.
(9) Any word in the brand name or class and type designation which is
the name of a distilled spirits product or which simulates, imitates, or
created the impression that the wine so labeled is, or is similar to,
any product customarily made with a distilled spirits base. Examples of
such words are: ''Manhattan,'' ''Martini,'' and ''Daquiri'' in a class
and type designation or brand name of a wine cocktail; ''Cuba Libre,''
''Zombie,'' and ''Collins'' in a class and type designation or brand
name of a wine specialty or wine highball; ''creme,'' ''cream,''
''de,'' or ''of'' when used in conjunction with ''menthe,'' ''mint,'' or
''cacao'' in a class and type designation or a brand name of a mint or
chocolate flavored wine specialty.
(b) Statement of age. No statement of age or representation relative
to age (including words or devices in any brand name or mark) shall be
made, except (1) for vintage wine, in accordance with the provisions of
4.27; (2) references relating to methods of wine production involving
storage or aging in accordance with 4.38(f); or (3) use of the word
''old'' as part of a brand name.
(c) Statement of bottling dates. The statement of any bottling date
shall not be deemed to be a representation relative to age, if such
statement appears in lettering not greater than 8-point Gothic caps and
in the following form: ''Bottled in ---- '' (inserting the year in
which the wine was bottled).
(d) Statement of miscellaneous dates. No date, except as provided in
paragraphs (b) and (c) of this section with respect to statement of
vintage year and bottling date, shall be stated on any label unless in
addition thereto and in direct conjunction therewith in the same size
and kind of printing, there shall be stated an explanation of the
significance thereof such as ''established'' or ''founded in''. If any
such date refers to the date of establishment of any business or brand
name, it shall not be stated, in the case of containers of a capacity of
5 liters or less, in any script, type, or printing larger than 2
millimeters, and shall be stated in direct conjunction with the name of
the person, company, or brand name to which it refers if the Director
finds that this is necessary in order to prevent confusion as to the
person, company, or brand name to which the establishment date is
applicable.
(e) Simulation of Government stamps. (1) No labels shall be of such
design as to resemble or simulate a stamp of the United States
Government or any State or foreign government. No label, other than
stamps authorized or required by the United States Government or any
State or foreign government, shall state or indicate that the wine
contained in the labeled container is produced, blended, bottled,
packed, or sold under, or in accordance with, any municipal, State or
Federal Government authorization, law, or regulation, unless such
statement is required or specifically authorized by Federal, State or
municipal law or regulation, or is required or specifically authorized
by the laws or regulations of a foreign country. If the municipal,
State, or Federal Government permit number is stated upon a label, it
shall not be accompanied by any additional statement relating thereto.
(2) Bonded wine cellar and bonded winery numbers may be stated but
only in direct conjunction with the name and address of the person
operating such wine cellar or winery. Statement of bonded wine cellar
or winery numbers may be made in the following form: ''Bonded Wine
Cellar No. ---- '', ''Bonded Winery No. ---- '', ''B. W. C. No. ----
'', ''B. W. No. ---- ''. No additional reference thereto shall be
made, nor shall any use be made of such statement that may convey the
impression that the wine has been made or matured under Government
supervision or in accordance with Government specifications or
standards.
(3) If imported wines are covered by a certificate of origin and/or a
certificate of vintage date issued by a duly authorized official of the
appropriate foreign government, the label, except where prohibited by
the foreign government, may refer to such certificate or the fact of
such certification, but shall not be accompanied by any additional
statements relating thereto. The reference to such certificate or
certification shall be substantially in the following form:
This product accompanied at the time of the importation by a
certificate issued by the
--
government indicating that the product is
--
and (if label bears a statement of vintage date) that the wine is of
the vintage of
--
(f) Use of the word ''Importer'', or similar words. The word
''Importer'', or similar words, shall not be stated on labels on
containers of domestic wine except as part of the bona fide name of a
permittee for or by whom, or of a retailer for whom, such wine is
bottled, packed or distributed: Provided, That in all cases where such
words are used as part of such name, there shall be stated on the same
label the words ''Product of the United States'', or similar words to
negative any impression that the product is imported, and such negative
statement shall appear in the same size and kind of printing as such
name.
(g) Flags, seals, coats of arms, crests, and other insignia. Labels
shall not contain, in the brand name or otherwise, any statement,
design, device, or pictorial representation which the Director finds
relates to, or is capable of being construed as relating to, the armed
forces of the United States, or the American flag, or any emblem, seal,
insignia, or decoration associated with such flag or armed forces; nor
shall any label contain any statement, design, device, or pictorial
representation of or concerning any flag, seal, coat of arms, crest or
other insignia, likely to mislead the consumer to believe that the
product has been endorsed, made, or used by, or produced for, or under
the supervision of, or in accordance with the specifications of the
government, organization, family, or individual with whom such flag,
seal, coat of arms, crest, or insignia is associated.
(h) Curative and therapeutic claims. Labels shall not contain any
statement, design, representation, pictorial representation, or device
representing that the use of wine has curative or therapeutic effects if
such statement is untrue in any particular or tends to create a
misleading impression.
(i) Geographic brand names. (1) Except as provided in subparagraph
2, a brand name of viticultural significance may not be used unless the
wine meets the appellation of origin requirements for the geographic
area named.
(2) For brand names used in existing certificates of label approval
issued prior to July 7, 1986:
(i) The wine shall meet the appellation of origin requirements for
the geographic area named; or
(ii) The wine shall be labeled with an appellation of origin in
accordance with 4.34(b) as to location and size of type of either:
(A) A county or a viticultural area, if the brand name bears the name
of a geographic area smaller than a state, or;
(B) A state, county or a viticultural area, if the brand name bears a
state name; or
(iii) The wine shall be labeled with some other statement which the
Director finds to be sufficient to dispel the impression that the
geographic area suggested by the brand name is indicative of the origin
of the wine.
(3) A name has viticultural significance when it is the name of a
state or county (or the foreign equivalents), when approved as a
viticultural area in Part 9 of this chapter, or by a foreign government,
or when found to have viticultural significance by the Director.
(j) Product names of geographical significance (not mandatory before
January 1, 1983). The use of product names with specific geographical
significance is prohibited unless the Director finds that because of
their long usage, such names are recognized by consumers as fanciful
product names and not representations as to origin. In such cases the
product names shall be qualified with the word ''brand'' immediately
following the product name, in the same size of type, and as conspicuous
as the product name itself. In addition, the label shall bear an
appellation of origin under the provisions of 4.34(b), and, if required
by the Director, a statement disclaiming the geographical reference as a
representation as to the origin of the wine.
(k) Other indications of origin. Other statements, designs, devices
or representations which indicate or infer an origin other than the true
place of origin of the wine are prohibited.
(l) Foreign terms. Foreign terms which: (1) Describe a particular
condition of the grapes at the time of harvest (such as ''Auslese,''
''Eiswein,'' and ''Trockenbeerenauslese''); or (2) denote quality under
foreign law (such as ''Qualitatswein'' and ''Kabinett'') may not be used
on the labels of American wine.
(T.D. 6521, 25 FR 13841, Dec. 29, 1960, as amended by T.D. ATF-53, 43
FR 37678, Aug. 23, 1978; T.D. ATF-94, 46 FR 55095, Nov. 6, 1981; T.D.
ATF-126, 48 FR 2764, Jan. 21, 1983; T.D. ATF-180, 49 FR 31671, Aug. 8,
1984; T.D. ATF-229, 51 FR 20482, June 5, 1986; 51 FR 21547, June 13,
1986)
27 CFR 4.39 Subpart E -- Requirements for Withdrawal of Wine From Customs Custody
27 CFR 4.40 Label approval and release.
(a) Certificate of label approval. No imported beverage wine in
containers shall be released from U.S. Customs custody for consumption
unless there is deposited with the appropriate Customs officer at the
port of entry the original or a photostatic copy of an approved
certificate of label approval, ATF Form 5100.31.
(b) If the original or photostatic copy of ATF Form 5100.31 bears the
signature of the Director, then the brand or lot of imported wine
bearing labels identical with those shown thereon may be released from
U.S. Customs custody.
(c) Relabeling. Imported wine in U.S. Customs custody which is not
labeled in conformity with certificates of label approval issued by the
Director must be relabeled prior to release under the supervision and
direction of Customs officers of the port at which the wine is located.
(T.D. ATF-66, 45 FR 40546, June 13, 1980, as amended by T.D. ATF-94,
46 FR 55095, Nov. 6, 1981; T.D. ATF-242, 51 FR 39525, Oct. 29, 1986)
27 CFR 4.45 Certificates of origin and identity.
Imported wine shall not be released from customs custody for
consumption unless the invoice is accompanied by a certificate of origin
issued by a duly authorized official of the appropriate foreign
government, if the issuance of such certificates with respect to such
wine has been authorized by the foreign government concerned, certifying
as to the identity of the wine and that the wine has been produced in
compliance with the laws of the respective foreign government regulating
the production of such wine for home consumption.
27 CFR 4.46 Certificate of nonstandard fill.
A person may import wine in containers not conforming to the metric
standards of fill prescribed at 4.73 if the wine is:
(a) Accompanied by a statement signed by a duly authorized official
of the appropriate foreign country, stating that the wine was bottled or
packed before January 1, 1979;
(b) Being withdrawn from a Customs bonded warehouse into which it was
entered before January 1, 1979; or
(c) Exempt from the standard of fill requirements as provided by
4.70(b)(1) or (2).
(T.D. ATF-76, 46 FR 1727, Jan. 7, 1981)
27 CFR 4.46 Subpart F -- Requirements for Approval of Labels of Wine Domestically Bottled or Packed
27 CFR 4.50 Certificates of label approval.
(a) No person shall bottle or pack wine, other than wine bottled or
packed in U.S. Customs custody, or remove such wine from the plant where
bottled or packed, unless application is made to the Director and an
approved certificate of label approval, ATF Form 5100.31, is issued.
Each application for a certificate of label approval covering labels for
wine which is imported in bulk for subsequent bottling or packaging in
the United States, shall be accompanied by a list of ingredients
certified as accurate by an authorized government official of the
foreign country where such wine was last processed prior to entry into
U.S. Customs custody. The certified list of ingredients shall contain
the information required by 4.37(a).
(b) Any bottler or packer of wine shall be exempt from the
requirements of this section if upon application the bottler or packer
shows to the satisfaction of the Director that the wine to be bottled or
packed is not to be sold, offered for sale, or shipped or delivered for
shipment, or otherwise introduced in interstate or foreign commerce.
Application for exemption shall be made on ATF Form 5100.31 in
accordance with instructions on the form. If the application is
approved, a certificate of exemption will be issued on the same form.
(T.D. ATF-66, 45 FR 40546, June 13, 1980, as amended by T.D. ATF-94,
46 FR 55095, Nov. 6, 1981; T.D. ATF-242, 51 FR 39525, Oct. 29, 1986)
27 CFR 4.51 Exhibiting certificates to Government officials.
Any bottler or packer holding an original or duplicate original of a
certificate of label approval or a certificate of exemption shall, upon
demand, exhibit such certificate to a duly authorized representative of
the United States Government.
27 CFR 4.52 Photoprints.
Photoprints or other reproductions of certificates of label approval
or certificates of exemption are not acceptable, for the purposes of
4.50 through 4.52, as substitutes for an original or duplicate original
of a certificate of label approval, or a certificate of exemption. The
Director will, upon the request of the bottler or packer, issue
duplicate originals of certificates of label approval or of certificates
of exemption if wine under the same brand is bottled or packed at more
than one plant by the same person, and if the necessity for the
duplicate originals is shown and there is listed with the Director the
name and address of the additional bottling or packing plant where the
particular label is to be used.
27 CFR 4.52 Subpart G -- Advertising of Wine
27 CFR 4.60 Application.
No person engaged in the business as a producer, rectifier, blender,
importer, or wholesaler of wine, directly or indirectly or through an
affiliate, shall publish or disseminate or cause to be published or
disseminated by radio or television broadcast, or in any newspaper,
periodical, or any publication, by any sign or outdoor advertisement, or
any other printed or graphic matter, any advertisement of wine, if such
advertising is in, or is calculated to induce sale in, interstate or
foreign commerce, or is disseminated by mail, unless such advertisement
is in conformity with 4.60-4.65 of this part. Provided, that such
sections shall not apply to outdoor advertising in place on September 7,
1984, but shall apply upon replacement, restoration, or renovation of
any such advertising; and provided further, that such sections shall
not apply to a retailer or the publisher of any newspaper, periodical,
or other publication, or radio or television broadcast, unless such
retailer or publisher or radio or television broadcaster is engaged in
business as a producer, rectifier, blender, importer, or wholesaler of
wine, directly or indirectly, or through an affiliate.
(T.D. ATF-180, 49 FR 31672, Aug. 8, 1984)
27 CFR 4.61 Definitions.
As used in 4.60 through 4.65 of this part, the term
''advertisement'' includes any written or verbal statement,
illustration, or depiction which is in, or calculated to induce sales
in, interstate or foreign commerce, or is disseminated by mail, whether
it appears in a newspaper, magazine, trade booklet, menu, wine card,
leaflet, circular, mailer, book insert, catalog, promotional material,
sales pamphlet, or any written, printed, graphic, or other matter
accompanying the container, representations made on cases, billboard,
sign, or othe outdoor display, public transit card, other periodical
literature, publication, or in a radio or television broadcast, or in
any other media; except that such term shall not include:
(a) Any label affixed to any container of wine, or any individual
covering, carton, or other wrapper of such container which constitute a
part of the labeling under provisions of 4.30-4.39 of this part.
(b) Any editorial or other reading material (i.e., news release) in
any periodical or publication or newspaper for the publication of which
no money or valuable consideration is paid or promised, directly or
indirectly, by any permittee, and which is not written by or at the
direction of the permittee.
(T.D. ATF-180, 49 FR 31672, Aug. 8, 1984)
27 CFR 4.62 Mandatory statements.
(a) Responsible advertiser. The advertisement shall state the name
and address of the permittee responsible for its publication or
broadcast. Street number and name may be omitted in the address.
(b) Class, type, and distinctive designation. The advertisement
shall contain a conspicuous statement of the class, type, or distinctive
designation to which the product belongs, corresponding with the
statement of class, type, or distinctive designation which is required
to appear on the label of the product.
(c) Exception. (1) If an advertisement refers to a general wine line
or all of the wine products of one company, whether by the company name
or by the brand name common to all the wine in the line, the only
mandatory information necessary is the name and address of the
responsible advertiser. This exception does not apply where only one
type of wine is marketed under the specific brand name advertised.
(2) On consumer specialty items, the only information necessary is
the company name or brand name of the product.
(T.D. 6521, 25 FR 13835, Dec. 29, 1960, as amended by T.D. ATF-180,
49 FR 31672, Aug. 8, 1984)
27 CFR 4.63 Legibility of mandatory information.
(a) Statements required under 4.60 through 4.65 of this part to
appear in any written, printed, or graphic advertisement shall be in
lettering or type size sufficient to be conspicuous and readily legible.
(b) In the case of signs, billboards, and displays the name and
address of the permittee responsible for the advertisement may appear in
type size of lettering smaller than the other mandatory information,
provided such information can be ascertained upon closer examination of
the sign or billboard.
(c) Mandatory information shall be so stated as to be clearly a part
of the advertisement and shall not be separated in any manner from the
remainder of the advertisement.
(d) Mandatory information for two or more products shall not be
stated unless clearly separated.
(e) Mandatory information shall be so stated in both the print and
audio-visual media that it will be readily apparent to the persons
viewing the advertisement.
(T.D. ATF-180, 49 FR 31672, Aug. 8, 1984)
27 CFR 4.64 Prohibited practices.
(a) Restrictions. The advertisement of wine shall not contain:
(1) Any statement that is false or untrue in any material particular,
or that, irrespective of falsity, directly, or by ambiguity, omission,
or inference, or by the addition of irrelevant, scientific or technical
matter tends to create a misleading impression.
(2) Any statement that is disparaging of a competitor's products.
(3) Any statement, design, device, or representation which is obscene
or indecent.
(4) Any statement, design, device, or representation of or relating
to analyses, standards, or tests, irrespective of falsity, which the
Director finds to be likely to mislead the consumer.
(5) Any statement, design, device, or representation of or relating
to any guarantee, irrespective of falsity, which the Director finds to
be likely to mislead the consumer. Money-back guarantees are not
prohibited.
(6) Any statement that the wine is produced, blended, bottled,
packed, or sold under, or in accordance with, any municipal, State, or
Federal Government authorization, law, or regulations; and if a
municipal, State, or Federal permit number is stated, the permit number
shall not be accompanied by any additional statement relating thereto.
(7) Any statement of bonded winecellar and bonded winery numbers
unless stated in direct conjunction with the name and address of the
person operating such winery or storeroom. Statement of bonded
winecellar and bonded winery numbers may be made in the following form:
''Bonded Winecellar No. ---- ,'' ''Bonded Winery No. ---- ,'' ''B. W.
C. No. ---- ,'' ''B. W. No. ---- .'' No additional reference thereto
shall be made, nor shall any use be made of such statement that may
convey the impression that the wine has been made or matured under
Government supervision or in accordance with Government specifications
or standards.
(8) Any statement, design, device, or representation which relates to
alcohol content or which tends to create the impression that a wine:
(i) Contains distilled spirits; or
(ii) Is comparable to a distilled spirit; or
(iii) Has intoxicating qualities.
However, if a statement of composition is required to appear as the
designation of a product not defined in these regulations, such
statement of composition may include a reference to the type of
distilled spirits contained therein. Further, an approved wine label,
which bears the statement of alcohol content may be depicted in any
advertising media, or an actual wine bottle showing the approved label
bearing the statement of alcoholic content may be displayed in any
advertising media.
(9) Any word in the brand name or class and type designation which is
the name of a distilled spirits product or which simulates, imitates, or
creates the impression that the wine so labeled is, or is similar to,
any product customarily made with a distilled spirits base.
(b) Statements inconsistent with labeling. (1) Advertisements shall
not contain any statement concerning a brand or lot of wine that is
inconsistent with any statement on the labeling thereof.
(2) Any label depicted on a bottle in an advertisement shall be a
reproduction of an approved label.
(c) Statement of age. No statement of age or representation relative
to age (including words or devices in any brand name or mark) shall be
made, except (1) for vintage wine, in accordance with the provisions of
4.27; (2) references in accordance with 4.38(f); or (3) use of the
word ''old'' as part of a brand name.
(d) Statement of bottling dates. The statement of any bottling date
shall not be deemed to be a representation relative to age, if such
statement appears without undue emphasis in the following form:
''Bottled in ---- '' (inserting the year in which the wine was bottled).
(e) Statement of miscellaneous dates. No date, except as provided in
paragraphs (c) and (d) of this section, with respect to statement of
vintage year and bottling date, shall be stated unless, in addition
thereto, and in direct conjunction therewith, in the same size and kind
of printing there shall be stated an explanation of the significance of
such date: Provided, That if any date refers to the date of
establishment of any business, such date shall be stated without undue
emphasis and in direct conjunction with the name of the person to whom
it refers.
(f) Flags, seals, coats of arms, crests, and other insignia. No
advertisement shall contain any statement, design, device, or pictorial
representation of or relating to, or capable of being construed as
relating to, the armed forces of the United States, or of the American
flag, or of any emblem, seal, insignia, or decoration associated with
such flag or armed forces; nor shall any advertisement contain any
statement, device, design, or pictorial representation of or concerning
any flag, seal, coat of arms, crest, or other insignia likely to mislead
the consumer to believe that the product has been endorsed, made, or
used by, or produced for, or under the supervision of, or in accordance
with the specifications of the government, organization, family, or
individual with whom such flag, seal, coat of arms, crests, or insignia
is associated.
(g) Statements indicative of origin. No statement, design, device,
or representation which tends to create the impression that the wine
originated in a particular place or region, shall appear in any
advertisement unless the label of the advertised product bears an
appellation of origin, and such appellation of origin appears in the
advertisement in direct conjunction with the class and type designation.
(h) Use of the word ''importer'' or similar words. The word
''importer'' or similar words shall not appear in advertisements of
domestic wine except as part of the bona fide name of the permittee by
or for whom, or of a retailer for whom, such wine is bottled, packed or
distributed: Provided, That in all cases where such words are used as
part of such name, there shall be stated the words ''Product of the
United States'' or similar words to negate any impression that the
product is imported, and such negating statements shall appear in the
same size and kind of printing as such name.
(i) Curative and thereapeutic claims. Advertisements shall not
contain any statement, design, representation, pictorial representation,
or device representing that the use of wine has curative or therapeutic
effects if such statement is untrue in any particular or tends to create
a misleading impression.
(j) Confusion of brands. Two or more different brands or lots of
wine shall not be advertised in one advertisement (or in two or more
advertisements in one issue of a periodical or newspaper, or in one
piece of other written, printed, or graphic matter) if the advertisement
tends to create the impression that representations made as to one brand
or lot apply to the other or others, and if as to such latter the
representations contravene any provision of 4.60 through 4.64 or are
in any respect untrue.
(k) Deceptive advertising techniques. Subliminal or similar
techniques are prohibited. ''Subliminal or similar techniques,'' as
used in this part, refers to any device or technique that is used to
convey, or attempts to convey, a message to a person by means of images
or sounds of a very brief nature that cannot be perceived at a normal
level of awareness.
(T.D. 6521, 25 FR 13843, Dec. 29, 1960, as amended by T.D. 6976, 33
FR 15025, Oct. 8, 1968; T.D. ATF-53, 43 FR 37678, Aug. 23, 1978; T.D.
ATF-180, 49 FR 31672, Aug. 8, 1984)
27 CFR 4.65 Comparative advertising.
(a) General. Comparative adverstising shall not be disparaging of a
competitor's product.
(b) Taste tests. (1) Taste test results may be used in
advertisements comparing competitors' products unless they are
disparaging, deceptive, or likely to mislead the consumer.
(2) The taste test procedure used shall meet scientifically accepted
procedures. An example of a scientifically accepted procedure is
outlined in the Manual on Sensory Testing Methods, ASTM Special
Technical Publication 434, published by the American Society for Testing
and Materials, 1916 Race Street, Philadelphia, Pennsylvania 19103, ASTM,
1968, Library of Congress Catalog Card Number 68-15545.
(3) A statement shall appear in the advertisement providing the name
and address of the testing administrator.
(T.D. ATF-180, 49 FR 31673, Aug. 8, 1984)
27 CFR 4.65 Subpart H -- Standards of Fill for Wine
27 CFR 4.70 Application.
(a) Except as provided in paragraph (b) of this section, no person
engaged in business as a producer, rectifier, blender, importer, or
wholesaler of wine, directly or indirectly or through an affiliate,
shall sell or ship or deliver for sale or shipment, or otherwise
introduce in interstate or foreign commerce, or receive therein, or
remove from customs custody, any wine unless such wine is bottled or
packed in the standard wine containers herein prescribed.
(b) Sections 4.70 through 4.73 do not apply to:
(1) Sake;
(2) Wine packed in containers of 18 liters or more;
(3) Imported wine in the original containers in which entered customs
custody if the wine was bottled or packed before January 1, 1979; or
(4) Wine domestically bottled or packed, either in or out of customs
custody, before October 24, 1943, if the container, or the label on the
container, bears a conspicuous statement of the net contents, and if the
actual capacity of the container is not substantially less than the
apparent capacity upon visual examination under ordinary conditions of
purchase or use.
(c) Section 4.73 does not apply to wine domestically bottled or
packed, either in or out of customs custody, before January 1, 1979, if
the wine was bottled or packed according to the standards of fill
prescribed by 4.72.
(T.D. ATF-12, 39 FR 45222, Dec. 31, 1974, as amended by T.D. ATF-49,
43 FR 19848, May 9, 1978; T.D. ATF-76, 46 FR 1727, Jan. 7, 1981)
27 CFR 4.71 Standard wine containers.
(a) A standard wine container shall be made, formed and filled to
meet the following specifications:
(1) Design. It shall be so made and formed as not to mislead the
purchaser. Wine containers shall be held (irrespective of the
correctness of the net contents specified on the label) to be so made
and formed as to mislead the purchaser if the actual capacity is
substantially less than the apparent capacity upon visual examination
under ordinary conditions of purchase or use; and
(2) Fill. It shall be so filled as to contain the quantity of wine
specified in one of the standards of fill prescribed in 4.72 or 4.73;
and
(3) Headspace. It shall be made and filled as to have a headspace
not in excess of 6 percent of its total capacity after closure if the
net content of the container is 187 milliliters or more, and a headspace
not in excess of 10 percent of such capacity in the case of all other
containers.
(T.D. ATF-12, 39 FR 45222, Dec. 31, 1974)
27 CFR 4.72 Standards of fill.
(a) The standards of fill for wine shall be the following, subject to
the tolerances hereinafter allowed:
(1) For all wines:
(2) In addition, for aperitif wines only: 15/16 quart:
(b) The tolerances in fill shall be the same as are allowed by 4.37
in respect to statement of net contents upon labels.
(c) This section does not apply after December 31, 1978.
(T.D. ATF-12, 39 FR 45223, Dec. 31, 1974, as amended by T.D. ATF-76,
46 FR 1727, Jan. 7, 1981)
27 CFR 4.73 Metric standards of fill.
(a) Authorized standards of fill. The standards of fill for wine are
the following:
(b) Sizes larger than 3 liters. Wine may be bottled or packed in
containers of 4 liters or larger if the containers are filled and
labeled in quantities of even liters (4 liters, 5 liters, 6 liters,
etc.).
(c) Tolerances. The tolerances in fill are the same as are allowed
by 4.37 in respect to statement of net contents on labels.
(T.D. ATF-12, 39 FR 45223, Dec. 31, 1974, as amended by T.D. ATF-49,
43 FR 19848, May 9, 1978; T.D. ATF-76, 46 FR 1727, Jan. 7, 1981; T.D.
ATF-303, 55 FR 42713, Oct. 23, 1990)
27 CFR 4.73 Subpart I -- General Provisions
27 CFR 4.80 Exports.
The regulations in this part shall not apply to wine exported in
bond.
27 CFR 4.80 PART 5 -- LABELING AND ADVERTISING OF DISTILLED SPIRITS
27 CFR 4.80 Subpart A -- Scope
Sec.
5.1 General.
5.2 Related regulations.
5.3 Forms prescribed.
27 CFR 4.80 Subpart B -- Definitions
5.11 Meaning of terms.
27 CFR 4.80 Subpart C -- Standards of Identity for Distilled Spirits
5.21 Application of standards.
5.22 The standards of identity.
5.23 Alteration of class and type.
27 CFR 4.80 Subpart Ca -- Formulas
5.25 Application.
5.26 Formula requirements.
5.27 Formulas.
5.28 Adoption of predecessor's formulas.
27 CFR 4.80 Subpart D -- Labeling Requirements for Distilled Spirits
5.31 General.
5.32 Mandatory label information.
5.33 Additional requirements.
5.34 Brand names.
5.35 Class and type.
5.36 Name and address.
5.37 Alcoholic content.
5.38 Net contents.
5.39 Presence of neutral spirits and coloring, flavoring, and
blending materials.
5.40 Statements of age and percentage.
5.41 Bottle cartons, booklets and leaflets.
5.42 Prohibited practices.
27 CFR 4.80 Subpart E -- Standards of Fill for Bottled Distilled
Spirits
5.45 Application.
5.46 Standard liquor bottles.
5.47 Standards of fill (distilled spirits bottled before January 1,
1980).
5.47a Metric standards of fill (distilled spirits bottled after
December 31, 1979).
27 CFR 4.80 Subpart F -- Requirements for Withdrawal From Customs
Custody of Bottled Imported Distilled Spirits
5.51 Label approval and release.
5.52 Certificates of age and origin.
5.53 Certificate of nonstandard fill.
27 CFR 4.80 Subpart G -- Requirements for Approval of Labels of
Domestically Bottled Distilled Spirits
5.55 Certificates of label approval.
5.56 Certificates of age and origin.
27 CFR 4.80 Subpart H -- Advertising of Distilled Spirits
5.61 Application.
5.62 Definition.
5.63 Mandatory statements.
5.64 Legibility of mandatory information.
5.65 Prohibited practices.
5.66 Comparative advertising.
Authority: 26 U.S.C. 5301, 7805, 27 U.S.C. 205.
Source: T.D. 7020, 34 FR 20337, Dec. 30, 1969, unless otherwise
noted.
Editorial Note: For a document affecting Part 5, see the editorial
note appearing at the beginning of this chapter.
27 CFR 4.80 Subpart A -- Scope
27 CFR 5.1 General.
The regulations in this part relate to the labeling and advertising
of distilled spirits. This part applies to the several States of the
United States, the District of Columbia, and the Commonwealth of Puerto
Rico, but does not apply to distilled spirits for export.
27 CFR 5.2 Related regulations.
Regulations relating to this part are listed below:
27 CFR Part 1 -- Basic Permit Requirements under the Federal Alcohol
Administration Act.
27 CFR Part 2 -- Nonindustrial Use of Distilled Spirits and Wine.
27 CFR Part 3 -- Bulk Sales and Bottling of Distilled Spirits.
27 CFR Part 4 -- Labeling and Advertising of Wine.
27 CFR Part 7 -- Labeling and Advertising of Malt Beverages.
27 CFR Part 16 -- Alcoholic Beverage Health Warning Statement.
27 CFR Part 19 -- Distilled Spirits Plants.
27 CFR Part 200 -- Rules of Practice in Permit Proceedings.
27 CFR Part 250 -- Liquors and Articles from Puerto Rico and the
Virgin Islands.
27 CFR Part 251 -- Importation of Distilled Spirits, Wines and Beer.
27 CFR Part 252 -- Exportation of Liquors.
(26 U.S.C. 7805 (68A Stat. 917, as amended); 27 U.S.C. 205 49 Stat.
981, as amended)
(T.D. 720, 34 FR 20637, Dec. 30, 1969, as amended by T.D. ATF-62, 44
FR 71620, Dec. 11, 1979; T.D. ATF-114, 47 FR 43947, Oct. 5, 1982; 55
FR 5421, Feb. 14, 1990)
27 CFR 5.3 Forms prescribed.
(a) The Director is authorized to prescribe all forms required by
this part. All of the information called for in each form shall be
furnished as indicated by the headings on the form and the instructions
on or pertaining to the form. In addition, information called for in
each form shall be furnished as required by this part.
(b) ''Public Use Forms'' (ATF Publication 1322.1) is a numerical
listing of forms issued or used by the Bureau of Alcohol, Tobacco and
Firearms. This publication is available from the Superintendent of
Documents, U.S. Government Printing Office, Washington, D.C. 20402.
(c) Requests for forms should be mailed to the ATF Distribution
Center, 7943 Angus Court, Springfield, Virginia 22153.
(T.D. ATF-92, 46 FR 46912, Sept. 23, 1981, as amended by T.D.
ATF-249, 52 FR 5956, Feb. 27, 1987)
27 CFR 5.3 Subpart B -- Definitions
27 CFR 5.11 Meaning of terms.
When used in this part and in forms prescribed under this part, where
not otherwise distinctly expressed or manifestly incompatible with the
intent thereof, terms shall have the meaning ascribed in this section.
Any other term defined in the Federal Alcohol Administration Act and
used in this part shall have the same meaning assigned to it by such
Act.
Act. The Federal Alcohol Administration Act.
Advertisement. See 5.62 for meaning of term as used in Subpart H of
this part.
Age. The period during which, after distillation and before bottling,
distilled spirits have been stored in oak containers. ''Age'' for
bourbon whisky, rye whisky, wheat whisky, malt whisky, or rye malt
whisky, and straight whiskies other than straight corn whisky, means the
period the whisky has been stored in charred new oak containers.
Area supervisor. The supervisory officer of the Bureau of Alcohol,
Tobacco and Firearms area office.
Bottle. Any container, irrespective of the material from which made,
used for the sale of distilled spirits at retail.
Brand label. The principal display panel that is most likely to be
displayed, presented, shown, or examined under normal and customary
conditions of display for retail sale, and any other label appearing on
the same side of the bottle as the principal display panel. The
principal display panel appearing on a cylindrical surface is that 40
percent of the circumference which is most likely to be displayed,
presented, shown, or examined under normal and customary conditions of
display for retail sale.
Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the
Department of the Treasury, Washington, D.C.
Distilled spirits. Ethyl alcohol, hydrated oxide of ethyl, spirits
of wine, whisky, rum, brandy, gin, and other distilled spirits,
including all dilutions and mixtures thereof, for nonindustrial use.
The term ''distilled spirits'' shall not include mixtures containing
wine, bottled at 48 degrees of proof or less, if the mixture contains
more than 50 percent wine on a proof gallon basis.
Gallon. U.S. gallon of 231 cubic inches of alcoholic beverage at 60
F.
In bulk. In containers having a capacity in excess of 1 wine gallon
(3.785 liters).
Interstate or foreign commerce. Commerce between any State and any
place outside thereof, or commerce within any Territory or the District
of Columbia, or between points within the same State but through any
place outside thereof.
Liter or litre. A metric unit of capacity equal to 1,000 cubic
centimeters of distilled spirits at l5.56 C (60 F.), and equivalent to
33.814 U.S. fluid ounces. A liter is subdivided into 1,000 milliliters.
milliliter or milliliters may be abbreviated as ''ml''.
Permittee. Any person holding a basic permit under the Federal
Alcohol Administration Act.
Person. Any individual, partnership, joint stock company, business
trust, association, corporation, or other form of business enterprise,
including a receiver, trustee, or liquidating agent and including an
officer or employee of any agency of a State or political subdivision
thereof; and the term ''trade buyer'' means any person who is a
wholesaler or retailer.
Produced at. As used in 5.22 and 5.52 in conjunction with specific
degrees of proof to describe the standards of identity, means the
composite proof of the spirits after completion of distillation and
before reduction in proof.
Proof gallon. A gallon of liquid at 60 F. which contains 50
percent by volume of ethyl alcohol having a specific gravity of 0.7939
at 60 F. referred to water at 60 F. as unity, or the alcoholic
equivalent thereof.
Season. The period from January 1 through June 30, is the spring
season and the period from July 1 through December 31 is the fall
season.
United States. The several States and Territories and the District
of Columbia; the term ''State'' includes a Territory and the District
of Columbia; and the term ''Territory'' means the Commonwealth of
Puerto Rico.
(26 U.S.C. 7805 (68 Stat. 917, as amended); 27 U.S.C. 205 (49 Stat.
981, as amended))
(T.D. ATF-48, 43 FR 13533, Mar. 31, 1978; 44 FR 55839, Sept. 28,
1979, as amended by T.D. ATF-62, 44 FR 71620, Dec. 11, 1979; T.D.
ATF-66, 45 FR 40547, June 13, 1980; T.D. ATF-94, 46 FR 55096, Nov. 6,
1981; T.D. ATF-198, 50 FR 8463, Mar. 1, 1985; T.D. ATF-230, 51 FR
21748, June 16, 1986)
27 CFR 5.11 Subpart C -- Standards of Identity for Distilled Spirits
27 CFR 5.21 Application of standards.
The standards of identity for the several classes and types of
distilled spirits set forth in this part shall be applicable only to
distilled spirits for beverage or other nonindustrial purposes.
27 CFR 5.22 The standards of identity.
Standards of identity for the several classes and types of distilled
spirits set forth in this section shall be as follows (see also 5.35,
class and type):
(a) Class 1; neutral spirits or alcohol. ''Neutral spirits'' or
''alcohol'' are distilled spirits produced from any material at or above
190 proof, and, if bottled, bottled at not less than 80 proof.
(1) ''Vodka'' is neutral spirits so distilled, or so treated after
distillation with charcoal or other materials, as to be without
distinctive character, aroma, taste, or color.
(2) ''Grain spirits'' are neutral spirits distilled from a fermented
mash of grain and stored in oak containers.
(b) Class 2; whisky. ''Whisky'' is an alcoholic distillate from a
fermented mash of grain produced at less than 190 proof in such manner
that the distillate possesses the taste, aroma, and characteristics
generally attributed to whisky, stored in oak containers (except that
corn whisky need not be so stored), and bottled at not less than 80
proof, and also includes mixtures of such distillates for which no
specific standards of identity are prescribed.
(1)(i) ''Bourbon whisky'', ''rye whisky'', ''wheat whisky'', ''malt
whisky'', or ''rye malt whisky'' is whisky produced at not exceeding 160
proof from a fermented mash of not less than 51 percent corn, rye,
wheat, malted barley, or malted rye grain, respectively, and stored at
not more than 125 proof in charred new oak containers; and also
includes mixtures of such whiskies of the same type.
(ii) ''Corn whisky'' is whisky produced at not exceeding 160 proof
from a fermented mash of not less than 80 percent corn grain, and if
stored in oak containers stored at not more than 125 proof in used or
uncharred new oak containers and not subjected in any manner to
treatment with charred wood; and also includes mixtures of such whisky.
(iii) Whiskies conforming to the standards prescribed in paragraphs
(b)(1)(i) and (ii) of this section, which have been stored in the type
of oak containers prescribed, for a period of 2 years or more shall be
further designated as ''straight''; for example, ''straight bourbon
whisky'', ''straight corn whisky'', and whisky conforming to the
standards prescribed in paragraph (b)(1)(i) of this section, except that
it was produced from a fermented mash of less than 51 percent of any one
type of grain, and stored for a period of 2 years or more in charred new
oak containers shall be designated merely as ''straight whisky''. No
other whiskies may be designated ''straight''. ''Straight whisky''
includes mixtures of straight whiskies of the same type produced in the
same State.
(2) ''Whisky distilled from bourbon (rye, wheat, malt, or rye malt)
mash'' is whisky produced in the United States at not exceeding 160
proof from a fermented mash of not less than 51 percent corn, rye,
wheat, malted barley, or malted rye grain, respectively, and stored in
used oak containers; and also includes mixtures of such whiskies of the
same type. Whisky conforming to the standard of identity for corn
whisky must be designated corn whisky.
(3) ''Light whisky'' is whisky produced in the United States at more
than 160 proof, on or after January 26, 1968, and stored in used or
uncharred new oak containers; and also includes mixtures of such
whiskies. If ''light whisky'' is mixed with less than 20 percent of
straight whisky on a proof gallon basis, the mixture shall be designated
''blended light whisky'' (light whisky -- a blend).
(4) ''Blended whisky'' (whisky -- a blend) is a mixture which
contains straight whisky or a blend of straight whiskies at not less
than 20 percent on a proof gallon basis, excluding alcohol derived from
added harmless coloring, flavoring or blending materials, and,
separately, or in combination, whisky or neutral spirits. A blended
whisky containing not less than 51 percent on a proof gallon basis of
one of the types of straight whisky shall be further designated by that
specific type of straight whisky; for example, ''blended rye whisky''
(rye whisky -- a blend).
(5) (i) ''A blend of straight whiskies'' (blended straight whiskies)
is a mixture of straight whiskies which does not conform to the standard
of identify for ''straight whisky.'' Products so designated may contain
harmless coloring, flavoring, or blending materials as set forth in 27
CFR 5.23(a).
(ii) ''A blend of straight whiskies'' (blended straight whiskies)
consisting entirely of one of the types of straight whisky, and not
conforming to the standard for straight whisky, shall be further
designated by that specific type of straight whisky; for example, ''a
blend of straight rye whiskies'' (blended straight rye whiskies). ''A
blend of straight whiskies'' consisting entirely of one of the types of
straight whisky shall include straight whisky of the same type which was
produced in the same State or by the same proprietor within the same
State, provided that such whisky contains harmless coloring, flavoring,
or blending materials as stated in 27 CFR 5.23(a).
(iii) The harmless coloring, flavoring, or blending materials allowed
under this section shall not include neutral spirits or alcohol in their
original state. Neutral spirits or alcohol may only appear in a ''blend
of straight whiskies'' or in a ''blend of straight whiskies consisting
entirely of one of the types of straight whisky'' as a vehicle for
recognized flavoring of blending material.
(6) ''Spirit whisky'' is a mixture of neutral spirits and not less
than 5 percent on a proof gallon basis of whisky, or straight whisky, or
straight whisky and whisky, if the straight whisky component is less
than 20 percent on a proof gallon basis.
(7) ''Scotch whisky'' is whisky which is a distinctive product of
Scotland, manufactured in Scotland in compliance with the laws of the
United Kingdom regulating the manufacture of Scotch whisky for
consumption in the United Kingdom: Provided, That if such product is a
mixture of whiskies, such mixture is ''blended Scotch whisky'' (Scotch
whisky -- a blend).
(8) ''Irish whisky'' is whisky which is a distinctive product of
Ireland, manufactured either in the Republic of Ireland or in Northern
Ireland, in compliance with their laws regulating the manufacture of
Irish whisky for home consumption: Provided, That if such product is a
mixture of whiskies, such mixture is ''blended Irish whisky'' (Irish
whisky -- a blend).
(9) ''Canadian whisky'' is whisky which is a distinctive product of
Canada, manufactured in Canada in compliance with the laws of Canada
regulating the manufacture of Canadian whisky for consumption in Canada:
Provided, That if such product is a mixture of whiskies, such mixture
is ''blended Canadian whisky'' (Canadian whisky -- a blend).
(c) Class 3; gin. ''Gin'' is a product obtained by original
distillation from mash, or by redistillation of distilled spirits, or by
mixing neutral spirits, with or over juniper berries and other
aromatics, or with or over extracts derived from infusions,
percolations, or maceration of such materials, and includes mixtures of
gin and neutral spirits. It shall derive its main characteristic flavor
from juniper berries and be bottled at not less than 80 proof. Gin
produced exclusively by original distillation or by redistillation may
be further designated as ''distilled''. ''Dry gin'' (London dry gin),
''Geneva gin'' (Hollands gin), and ''Old Tom gin'' (Tom gin) are types
of gin known under such designations.
(d) Class 4; brandy. ''Brandy'' is an alcoholic distillate from the
fermented juice, mash, or wine of fruit, or from the residue thereof,
produced at less than 190 proof in such manner that the distillate
possesses the taste, aroma, and characteristics generally attributed to
the product, and bottled at not less than 80 proof. Brandy, or
mixtures thereof, not conforming to any of the standards in paragraphs
(d)(1) through (8) of this section shall be designated as ''brandy'',
and such designation shall be immediately followed by a truthful and
adequate statement of composition.
(1) ''Fruit brandy'' is brandy distilled solely from the fermented
juice or mash of whole, sound, ripe fruit, or from standard grape,
citrus, or other fruit wine, with or without the addition of not more
than 20 percent by weight of the pomace of such juice or wine, or 30
percent by volume of the lees of such wine, or both (calculated prior to
the addition of water to facilitate fermentation or distillation).
Fruit brandy shall include mixtures of such brandy with not more than 30
percent (calculated on a proof gallon basis) of lees brandy. Fruit
brandy, derived from grapes, shall be designated as ''grape brandy'' or
''brandy'', except that in the case of brandy (other than neutral
brandy, pomace brandy, marc brandy or grappa brandy) distilled from the
fermented juice, mash, or wine of grapes, or the residue thereof, which
has been stored in oak containers for less than 2 years, the statement
of class and type shall be immediately preceded, in the same size and
kind of type, by the word ''immature''. Fruit brandy, other than grape
brandy, derived from one variety of fruit, shall be designated by the
word ''brandy'' qualified by the name of such fruit (for example,
''peach brandy''), except that ''apple brandy'' may be designated
''applejack''. Fruit brandy derived from more than one variety of fruit
shall be designated as ''fruit brandy'' qualified by a truthful and
adequate statement of composition.
(2) ''Cognac'', or ''Cognac (grape) brandy'', is grape brandy
distilled in the Cognac region of France, which is entitled to be so
designated by the laws and regulations of the French Government.
(3) ''Dried fruit brandy'' is brandy that conforms to the standard
for fruit brandy except that it has been derived from sound, dried
fruit, or from the standard wine of such fruit. Brandy derived from
raisins, or from raisin wine, shall be designated as ''raisin brandy''.
Other brandies shall be designated in the same manner as fruit brandy
from the corresponding variety or varieties of fruit except that the
name of the fruit shall be qualified by the word ''dried''.
(4) ''Lees brandy'' is brandy distilled from the lees of standard
grape, citrus, or other fruit wine, and shall be designated as ''lees
brandy'', qualified by the name of the fruit from which such lees are
derived.
(5) ''Pomace brandy'', or ''marc brandy'', is brandy distilled from
the skin and pulp of sound, ripe grapes, citrus or other fruit, after
the withdrawal of the juice or wine therefrom, and shall be designated
as ''pomace brandy'', or ''marc brandy'', qualified by the name of the
fruit from which derived. Grape pomace brandy may be designated as
''grappa'' or ''grappa brandy''.
(6) ''Residue brandy'' is brandy distilled wholly or in part from the
fermented residue of fruit or wine, and shall be designated as ''residue
brandy'' qualified by the name of the fruit from which derived. Brandy
distilled wholly or in part from residue materials which conforms to any
of the standards set forth in paragraphs (d)(1), (3), (4), and (5) of
this section may, regardless of such fact, be designated ''residue
brandy'', but the use of such designation shall be conclusive,
precluding any later change of designation.
(7) ''Neutral brandy'' is brandy produced at more than 170 proof and
shall be designated in accordance with the standards in this paragraph,
except that the designation shall be qualified by the word ''neutral'';
for example, ''neutral citrus residue brandy''.
(8) ''Substandard brandy'' shall bear as a part of its designation
the word ''substandard'', and shall include:
(i) Any brandy distilled from fermented juice, mash, or wine having a
volatile acidity, calculated as acetic acid and exclusive of sulfur
dioxide, in excess of 0.20 gram per 100 cubic centimeters (20 C.);
measurements of volatile acidity shall be calculated exclusive of water
added to facilitate distillation.
(ii) Any brandy which has been distilled from unsound, moldy,
diseased, or decomposed juice, mash, wine, lees, pomace, or residue, or
which shows in the finished product any taste, aroma, or characteristic
associated with products distilled from such material.
(e) Class 5; blended applejack. ''Blended applejack'' (applejack --
a blend) is a mixture which contains at least 20 percent of apple brandy
(applejack) on a proof gallon basis, stored in oak containers for not
less than 2 years, and not more than 80 percent of neutral spirits on a
proof gallon basis if such mixture at the time of bottling is not less
than 80 proof.
(f) Class 6; rum. ''Rum'' is an alcoholic distillate from the
fermented juice of sugar cane, sugar cane syrup, sugar cane molasses, or
other sugar cane by-products, produced at less than 190 proof in such
manner that the distillate possesses the taste, aroma and
characteristics generally attributed to rum, and bottled at not less
than 80 proof; and also includes mixtures solely of such distillates.
(g) Class 7; Tequila. ''Tequila'' is an alcoholic distillate from a
fermented mash derived principally from the Agave Tequilana Weber
(''blue'' variety), with or without additional fermentable substances,
distilled in such a manner that the distillate possesses the taste,
aroma, and characteristics generally attributed to Tequila and bottled
at not less than 80 proof, and also includes mixtures solely of such
distillates. Tequila is a distinctive product of Mexico, manufactured
in Mexico in compliance with the laws of Mexico regulating the
manufacture of Tequila for consumption in that country.
(h) Class 8; cordials and liqueurs. Cordials and liqueurs are
products obtained by mixing or redistilling distilled spirits with or
over fruits, flowers, plants, or pure juices therefrom, or other natural
flavoring materials, or with extracts derived from infusions,
percolation, or maceration of such materials, and containing sugar,
dextrose, or levulose, or a combination thereof, in an amount not less
than 2 1/2 percent by weight of the finished product.
(1) ''Sloe gin'' is a cordial or liqueur with the main characteristic
flavor derived from sloe berries.
(2) ''Rye liqueur'', ''bourbon liqueur'' (rye, bourbon cordial) are
liqueurs, bottled at not less than 60 proof, in which not less than 51
percent, on a proof gallon basis, of the distilled spirits used are,
respectively, rye or bourbon whisky, straight rye or straight bourbon
whisky, or whisky distilled from a rye or bourbon mash, and which
possess a predominant characteristic rye or bourbon flavor derived from
such whisky. Wine, if used, must be within the 2 1/2 percent limitation
provided in 5.23 for coloring, flavoring, and blending materials.
(3) ''Rock and rye'', ''rock and bourbon'', ''rock and brandy'',
''rock and rum'' are liqueurs, bottled at not less than 48 proof, in
which, in the case of rock and rye and rock and bourbon, not less than
51 percent, on a proof gallon basis, of the distilled spirits used are,
respectively, rye or bourbon whisky, straight rye or straight bourbon
whisky, or whisky distilled from a rye or bourbon mash, and, in the case
of rock and brandy and rock and rum, the distilled spirits used are all
grape brandy or rum, respectively; containing rock candy or sugar
syrup, with or without the addition of fruit, fruit juices, or other
natural flavoring materials, and possessing, respectively, a predominant
characteristic rye, bourbon, brandy, or rum flavor derived from the
distilled spirits used. Wine, if used, must be within the 2 1/2 percent
limitation provided in 5.23 for harmless coloring, flavoring, and
blending materials.
(4) ''Rum liqueur,'' ''gin liqueur,'' ''brandy liqueur,'' are
liqueurs, bottled at not less than 60 proof, in which the distilled
spirits used are entirely rum, gin, or brandy, respectively, and which
possess, respectively, a predominant characteristic rum, gin, or brandy
flavor derived from the distilled spirits used. In the case of brandy
liqueur, the type of brandy must be stated in accordance with 5.22(d),
except that liqueurs made entirely with grape brandy may be designated
simply as ''brandy liqueur.'' Wine, if used, must be within the 2 1/2
percent limitation provided for in 5.23 for harmless coloring,
flavoring, and blending materials.
(5) The designation of a cordial or liqueur may include the word
''dry'' if the sugar, dextrose, or levulose, or a combination thereof,
are less than 10 percent by weight of the finished product.
(6) Cordials and liqueurs shall not be designated as ''distilled'' or
''compound''.
(i) Class 9; flavored brandy, flavored gin, flavored rum, flavored
vodka, and flavored whisky. ''Flavored brandy,'' ''flavored gin,''
''flavored rum,'' ''flavored vodka,'' and ''flavored whisky'' are
brandy, gin, rum, vodka, and whisky, respectively, to which have been
added natural flavoring materials, with or without the addition of
sugar, and bottled at not less than 70 proof. The name of the
predominant flavor shall appear as a part of the designation. If the
finished product contains more than 2 1/2 percent by volume of wine, the
kinds and percentages by volume of wine must be stated as a part of the
designation, except that a flavored brandy may contain an additional 12
1/2 percent by volume of wine, without label disclosure, if the
additional wine is derived from the particular fruit corresponding to
the labeled flavor of the product.
(j) Class 10; imitations. Imitations shall bear, as a part of the
designation thereof, the word ''imitation'' and shall include the
following:
(1) Any class or type of distilled spirits to which has been added
coloring or flavoring material of such nature as to cause the resultant
product to simulate any other class or type of distilled spirits;
(2) Any class or type of distilled spirits (other than distilled
spirits required under 5.35 to bear a distinctive or fanciful name and
a truthful and adequate statement of composition) to which has been
added flavors considered to be artificial or imitation. In determining
whether a flavor is artificial or imitation, recognition will be given
to what is considered to be ''good commercial practice'' in the flavor
manufacturing industry;
(3) Any class of type of distilled spirits (except cordials, liqueurs
and specialties marketed under labels which do not indicate or imply,
that a particular class or type of distilled spirits was used in the
manufacture thereof) to which has been added any whisky essense, brandy
essence, rum essence, or similar essence or extract which simulates or
enhances, or is used by the trade or in the particular product to
simulate or enhance, the characteristics of any class or type of
distilled spirits;
(4) Any type of whisky to which beading oil has been added;
(5) Any rum to which neutral spirits or distilled spirits other than
rum have been added;
(6) Any brandy made from distilling material to which has been added
any amount of sugar other than the kind and amount of sugar expressly
authorized in the production of standard wine; and
(7) Any brandy to which neutral spirits or distilled spirits other
than brandy have been added, except that this provision shall not apply
to any product conforming to the standard of identity for blended
applejack.
(k) Class 11; geographical designations. (1) Geographical names for
distinctive types of distilled spirits (other than names found by the
Director under paragraph (k)(2) of this section to have become generic)
shall not be applied to distilled spirits produced in any other place
than the particular region indicated by the name, unless (i) in direct
conjunction with the name there appears the word ''type'' or the word
''American'' or some other adjective indicating the true place of
production, in lettering substantially as conspicuous as such name, and
(ii) the distilled spirits to which the name is applied conform to the
distilled spirits of that particular region. The following are examples
of distinctive types of distilled spirits with geographical names that
have not become generic: Eau de Vie de Dantzig (Danziger Goldwasser),
Ojen, Swedish punch. Geographical names for distinctive types of
distilled spirits shall be used to designate only distilled spirits
conforming to the standard of identity, if any, for such type specified
in this section, or if no such standard is so specified, then in
accordance with the trade understanding of that distinctive type.
(2) Only such geographical names for distilled spirits as the
Director finds have by usage and common knowledge lost their
geographical significance to such extent that they have become generic
shall be deemed to have become generic. Examples at London dry gin,
Geneva (Hollands) gin.
(3) Geographical names that are not names for distinctive types of
distilled spirits, and that have not become generic, shall not be
applied to distilled spirits produced in any other place than the
particular place or region indicated in the name. Examples are Cognac,
Armagnac, Greek brandy, Pisco brandy, Jamaica rum, Puerto Rico rum,
Demerara rum.
(4) The words ''Scotch'', ''Scots'' ''Highland'', or ''Highlands''
and similar words connoting, indicating, or commonly associated with
Scotland, shall not be used to designate any product not wholly produced
in Scotland.
(l) Class 12; products without geographical designations but
distinctive of a particular place. (1) The whiskies of the types
specified in paragraphs (b) (1), (4), (5), and (6) of this section are
distinctive products of the United States and if produced in a foreign
country shall be designated by the applicable designation prescribed in
such paragraphs, together with the words ''American type'' or the words
''produced (distilled, blended) in ------ '', the blank to be filled in
with the name of the foreign country: Provided, That the word
''bourbon'' shall not be used to describe any whisky or whisky-based
distilled spirits not produced in the United States. If whisky of any
of these types is composed in part of whisky or whiskies produced in a
foreign country there shall be stated, on the brand label, the
percentage of such whisky and the country of origin thereof.
(2) The name for other distilled spirits which are distinctive
products of a particular place or country, an example is Habanero, shall
not be given to the product of any other place or country unless the
designation for such product includes the word ''type'' or an adjective
such as ''American'', or the like, clearly indicating the true place of
production. The provision for place of production shall not apply to
designations which by usage and common knowledge have lost their
geographical significance to such an extent that the Director finds they
have become generic. Examples are Slivovitz, Zubrovka, Aquavit, Arrack,
and Kirschwasser.
(T.D. 7020, 34 FR 20337, Dec. 30, 1969, as amended by T.D. ATF-7, 38
FR 33471, Dec. 5, 1973; T.D. ATF-36, 41 FR 47426, Oct. 29, 1976; T.D.
ATF-37, 41 FR 48121, Nov. 2, 1976; T.D. ATF-48, 44 FR 55839, Sept. 28,
1979; T.D. ATF-62, 44 FR 71620, Dec. 11, 1979; T.D. ATF-66, 45 FR
40547, June 13, 1980; T.D. ATF-94, 46 FR 55096, Nov. 6, 1981; T.D.
ATF-259, 52 FR 41422, Oct. 28, 1987)
27 CFR 5.23 Alteration of class and type.
(a) Additions. (1) The addition of any coloring, flavoring, or
blending materials to any class and type of distilled spirits, except as
otherwise provided in this section, alters the class and type thereof
and the product shall be appropriately redesignated.
(2) There may be added to any class or type of distilled spirits,
without changing the class or type thereof, (i) such harmless coloring,
flavoring, or blending materials as are an essential component part of
the particular class or type of distilled spirits to which added, and
(ii) Harmless coloring, flavoring, or blending materials such as
caramel, straight malt or straight rye malt whiskies, fruit juices,
sugar, infusion of oak chips when approved by the Director, or wine,
which are not an essential component part of the particular distilled
spirits to which added, but which are customarily employed therein in
accordance with established trade usage, if such coloring, flavoring, or
blending materials do not total more than 2 1/2 percent by volume of the
finished product.
(3) ''Harmless coloring, flavoring, and blending materials'' shall
not include (i) any material which would render the product to which it
is added an imitation, or (ii) any material whatsoever in the case of
neutral spirits or straight whiskey, except that vodka may be treated
with sugar in an amount not to exceed 2 grams per liter, and with citric
acid in an amount not to exceed 150 milligrams per liter; or (iii) any
material, other than caramel, infusion of oak chips, and sugar, in the
case of Cognac brandy.
(b) Extractions. The removal from any distilled spirits of any
constituents to such an extent that the product does not possess the
taste, aroma, and characteristics generally attributed to that class or
type of distilled spirits alters the class and type thereof, and the
product shall be appropriately redesignated. In addition, in the case
of straight whisky the removal of more than 15 percent of the fixed
acids, or volatile acids, or esters, or soluble solids, or higher
alcohols, or more than 25 percent of the soluble color, shall be deemed
to alter the class or type thereof.
(c) Exceptions. This section shall not be construed as in any manner
modifying the standards of identity for cordials and liqueurs, flavored
brandy, flavored gin, flavored rum, flavored vodka, and flavored whisky
or as authorizing any product which is defined in 5.22(j), Class 10, as
an imitation to be otherwise designated.
(T.D. 7020, 34 FR 20337, Dec. 30. 1969, as amended by T.D. ATF-292,
55 FR 1064, 1065, Jan. 11, 1990; T.D. ATF-306, 55 FR 49996, Dec. 4,
1990)
27 CFR 5.23 Subpart Ca -- Formulas
Source: T.D. ATF-62, 44 FR 71620, Dec. 11, 1979, unless otherwise
noted.
27 CFR 5.25 Application.
The requirements of this subpart shall apply to:
(a) Proprietors of distilled spirits plants qualified as processors
under 27 CFR Part 19;
(b) Persons in Puerto Rico who manufacture distilled spirits products
for shipment to the United States. Formulas need only be filed for
those products which will be shipped to the United States; and
(c) Persons who ship into the United States, Virgin Islands distilled
spirits products.
27 CFR 5.26 Formula requirements.
(a) General. An approved formula is required to blend, mix, purify,
refine, compound, or treat spirits in a manner which results in a change
of character, composition, class or type of the spirits. Form 5110.38
(27-B Supplemental) shall be filed with the Director in accordance with
the instructions on the form and shall designate all ingredients and, if
required, the process used. Any approved formula on Form 27-B
Supplemental or Form 5110.38 shall remain in effect until revoked,
superseded, or voluntarily surrendered. Any existing qualifying
statements as to the rate of tax or the limited use of drawback flavors
appearing on a Form 27-B Supplemental are obsolete.
(b) Change in formula. Any change in an approved formula shall
require the filing of a new Form 5110.38. After a change in a formula is
approved, the original formula shall be surrendered to the Director.
27 CFR 5.27 Formulas.
Formulas are required for distilled spirits operations which change
the character, composition, class or type of spirits as follows:
(a) The compounding of spirits through the mixing of any coloring,
flavoring, wine, or other material with distilled spirits;
(b) The manufacture of an intermediate product to be used exclusively
in other distilled spirits products on bonded premises;
(c) Any filtering or stabilizing process which results in a product
which does not possess the taste, aroma, and characteristics generally
attributed to that class or type of distilled spirits; and, in the case
of straight whisky, results in the removal of more than 15 percent of
the fixed acids, volatile acids, esters, soluble solids, or higher
alcohols, or more than 25 percent of the soluble color;
(d) The mingling of spirits (including merchandise returned to bond)
which differ in class or type of materials from which produced;
(e) The mingling of spirits stored in charred cooperage with spirits
stored in plain or reused cooperage, or the mixing of spirits that have
been treated with wood chips with spirits not so treated, or the mixing
of spirits that have been subjected to any treatment which changes their
character with spirits not so treated, unless it is determined that the
composition of the spirits is the same, notwithstanding the storage in
different kinds of cooperage or the treatment of a portion of the
spirits;
(f) The use (except as authorized for production or storage
operations as provided by 27 CFR Part 19) of any physical or chemical
process or any apparatus which accelerates the maturing of the spirits;
(g) The steeping or soaking of fruits, berries, aromatic herbs,
roots, seeds, etc., in spirits or wines;
(h) The artificial carbonating of spirits;
(i) The blending in Puerto Rico of spirits with any liquors
manufactured outside of Puerto Rico;
(j) The production of gin by --
(1) Redistillation over juniper berries and other natural aromatics,
or the extracted oils of such, of spirits distilled at or above 190
degrees of proof, free from impurities, including spirits of such a
nature recovered by redistillation of imperfect gin spirits; and
(2) Mixing gin with other spirits;
(k) The treatment of gin by --
(1) Addition or abstraction of any substance or material other than
pure water after redistillation in a manner that would change its class
and type designation; and
(2) Addition of any substance or material other than juniper berries
or other natural aromatics, or the extracted oils of such, or pure water
to the spirits, before or during redistillation, in a manner that would
change its class and type designation;
(l) The production of vodka by --
(1) Treatment of neutral spirits with not less than one ounce of
activated carbon per 100 wine gallons of spirits;
(2) Redistillation of pure spirits so as to be without distinctive
character, aroma, taste, or color;
(3) Mixing with other spirits or with any other substance or material
except pure water, after production; and
(m) The recovery of spirits by redistillation from distilled spirits
products containing other alcoholic ingredients and from spirits which
have previously been entered for deposit. However, no formula shall be
required for spirits redistilled into any type of neutral spirits other
than vodka or spirits redistilled at less than 190 degrees of proof
which lack the taste, aroma and other characteristics generally
attributed to whisky, brandy, rum, or gin, and are designated as
''Spirits,'' preceded or followed by a word or phrase descriptive of the
material from which produced. Such spirits redistilled on or after July
1, 1972, may not be designated ''Spirits Grain'' or ''Grain Spirits.''
(26 U.S.C. 7805 (68A Stat. 917, as amended); 27 U.S.C. 205 (49 Stat.
981, as amended))
(T.D. ATF-198, 50 FR 8463, Mar. 1, 1985, as amended by T.D. ATF-259,
52 FR 41423, Oct. 28, 1987)
27 CFR 5.28 Adoption of predecessor's formulas.
The adoption by a successor of approved Forms 5110.38 (27-B
Supplemental) shall be in the form of an application filed with the
Director. The application shall list the formulas for adoption by:
(a) Formula number,
(b) Name of product, and
(c) Date of approval.
The application shall clearly show that the predecessor has
authorized the use of his previously approved formulas by the successor.
27 CFR 5.28 Subpart D -- Labeling Requirements for Distilled Spirits
27 CFR 5.31 General.
(a) Application. No person engaged in business as a distiller,
rectifier, importer, wholesaler, or warehouseman and bottler, directly
or indirectly, or through an affiliate, shall sell or ship or deliver
for sale or shipment or otherwise introduce in interstate or foreign
commerce, or receive therein, or remove from customs custody, any
distilled spirits in bottles, unless such bottles are marked, branded,
labeled, or packaged, in conformity with 5.31 through 5.42.
(b) Alteration of labels. It shall be unlawful for any person to
alter, mutilate, destroy, obliterate, or remove any mark, brand, or
label on distilled spirits held for sale in interstate or foreign
commerce or after shipment therein, except:
(1) As authorized by Federal law;
(2) When an additional labeling or relabeling of bottled distilled
spirits is accomplished with labels covered by certificates of label
approval which comply with the requirements of this part and with State
law;
(3) That there may be added to the bottle, after removal from customs
custody, or prior to or after removal from bonded premises, without
application for permission to relabel, a label identifying the wholesale
or retail distributor thereof or identifying the purchaser or consumer,
and containing no references whatever to the characteristics of the
product.
(26 U.S.C. 7805 (68A Stat. 917, as amended); 27 U.S.C. 205 (49 Stat.
981, as amended))
(T.D. 7020, 34 FR 20637, Dec. 30, 1969, as amended by T.D. ATF-62, 44
FR 71621, Dec. 11, 1979; T.D. ATF-198, 50 FR 8464, Mar. 1, 1985)
27 CFR 5.32 Mandatory label information.
There shall be stated:
(a) On the brand label:
(1) Brand name.
(2) Class and type, in accordance with 5.35.
(3) Alcoholic content, in accordance with 5.37.
(4) In the case of distilled spirits packaged in containers for which
no standard of fill is prescribed in 5.47, net contents in accordance
with 5.38(b) or 5.38a(b)(2).
(b) On the brand label or on a back label:
(1) Name and address, in accordance with 5.36.
(2) In the case of imported spirits, the country of origin, in
accordance with 5.36.
(3) In the case of distilled spirits packaged in containers
conforming to the standards of fill prescribed in 5.47 or 5.47a, net
contents in accordance with 5.38(a), 5.38a(a), or 5.38a(b)(1).
(4) Coloring or flavoring, in accordance with 5.39.
(5) A statement that the product contains FD&C Yellow No. 5, where
that coloring material is used in a product bottled on or after October
6, 1984.
(6) The following statement when saccharin is present in the finished
product: Use of this product may be hazardous to your health. This
product contains saccharin which has been determined to cause cancer in
laboratory animals.
(7) Declaration of sulfites. There shall be stated, the statement
''Contains sulfites'' or ''Contains (a) sulfiting agent(s)'' or a
statement identifying the specific sulfiting agent where sulfur dioxide
or a sulfiting agent is detected at a level of 10 or more parts per
million, measured as total sulfur dioxide. The sulfite declaration may
appear on a strip label or neck label in lieu of appearing on the front
or back label. The provisions of this paragraph shall apply to:
(i) Any certificate of label approval issued on or after January 9,
1987;
(ii) Any distilled spirits bottled on or after July 9, 1987,
regardless of the date of issuance of the certificate of label approval;
and,
(iii) Any distilled spirits removed on or after January 9, 1988.
(8) Percentage of neutral spirits and name of commodity from which
distilled, or in the case of continuously distilled neutral spirits or
gin, the name of the commodity only, in accordance with 5.39.
(9) A statement of age or age and percentage, when required, in
accordance with 5.40.
(10) State of distillation of domestic types of whisky and straight
whisky, except light whisky and blends, in accordance with 5.36.
(c) In the case of a container which has been excepted by the
Director under the provisions of 5.48(a), the information required to
appear on the ''brand label,'' as defined, may appear elsewhere on such
container if it can be demonstrated that the container cannot reasonably
be so designed that the required brand label can be properly affixed.
(Paragraph (b)(7) approved by the Office of Management and Budget
under Control No. 1512-0469)
(T.D. 7020, 34 FR 20337, Dec. 30, 1969, as amended by T.D. ATF-25, 41
FR 10220, Mar. 10, 1976; 41 FR 11022, Mar. 16, 1976; T.D. ATF-94, 46
FR 55096, Nov. 6, 1981; T.D. ATF-150, 48 FR 45556, Oct. 6, 1983; 48 FR
46518, Oct. 13, 1983; T.D. ATF-220, 50 FR 51852, Dec. 20, 1985; T.D.
ATF-236, 51 FR 34710, Sept. 30, 1986; T.D. ATF-282, 54 FR 7162, Feb.
16, 1989; T.D. ATF-312, 56 FR 31077, July 9, 1991)
27 CFR 5.33 Additional requirements.
(a) Contrasting background. Labels shall be so designed that the
statements required by this subpart are readily legible under ordinary
conditions, and such statements shall be on a contrasting background.
(b) Location of statements and size of type. (1) Statements required
by this subpart, except brand names, shall appear generally parallel to
the base on which the bottle rests as it is designed to be displayed or
shall be otherwise equally conspicuous.
(2) Statements required by this subpart, except brand names and the
declaration of sulfites in 5.32(b)(7), shall be separate and apart from
any other descriptive or explanatory matters.
(3) If not separate and apart from other descriptive or explanatory
matter printed on the label, the statement declaring the presence of
sulfites shall be of a size substantially more conspicuous than
surrounding nonmandatory labeling information.
(4) Statements of the type of distilled spirits shall be as
conspicuous as the statement of the class to which it refers, and in
direct conjunction therewith.
(5) Statements required by this subpart, except brand names, shall be
in script, type, or printing not smaller than 2 millimeters (or 8-point
gothic until January 1, 1983), except that, in the case of labels on
bottles of 200 milliliters or less capacity, such script, type, or
printing shall not be smaller than 1 millimeter (or 6-point gothic until
January 1, 1983).
(6) When net contents are stated either in metric measures or in both
metric and U.S. fluid measures, statements required by the subpart,
except brand names, shall be in script, type, or printing not smaller
than 2 millimeters (or 8-point gothic until January 1, 1983), except
that, in the case of labels on bottles of 200 milliliters or less
capacity such script, type, or printing shall not be smaller than 1
millimeter (or 6-point gothic until January 1, 1983).
(c) English language. The requirements of this subpart shall be
stated in the English language, except that the brand name need not be
in English, and for products bottled for consumption within Puerto Rico
the required information may be stated in the Spanish language if the
net contents and, if the product is an imitation, the word ''imitation''
are also stated in the English language.
(d) Location of label. Labels shall not obscure government stamps or
be obscured thereby. Labels shall not obscure any markings or
information required to be permanently marked in the bottle by other
U.S. Treasury Department regulations.
(e) Labels firmly affixed. Labels which are not an integral part of
the bottle shall be affixed to bottles in such manner that they cannot
be removed without thorough application of water or other solvents.
(f) Additional information on labels. Labels may contain information
other than the mandatory label information required by this subpart if
the information does not conflict with, or in any manner qualify,
statements required by this part.
(g) Contents of bottles. A complete and accurate statement of the
contents of the bottles to which labels are to be or have been affixed
shall be submitted, on request, to the Director or the regional director
(compliance).
(T.D. 7020, 34 FR 20337, Dec. 30, 1969, as amended by T.D. ATF-66, 45
FR 40548, June 13, 1980; T.D. ATF-94, 46 FR 55096, Nov. 6, 1981; T.D.
ATF-236, 51 FR 34710, Sept. 30, 1986)
27 CFR 5.34 Brand names.
(a) Misleading brand names. No label shall contain any brand name,
which, standing alone, or in association with other printed or graphic
matter, creates any impression or inference as to the age, origin,
identity, or other characteristics of the product unless the Director
finds that such brand name (when appropriately qualified if required)
conveys no erroneous impressions as to the age, origin, identity, or
other characteristics of the product.
(b) Trade name of foreign origin. Paragraph (a) of this section does
not prohibit the use by any person of any trade name or brand of foreign
origin not effectively registered in the U.S. Patent Office on August
29, 1935, which has been used by such person or his predecessors in the
United States for a period of at least 5 years immediately preceding
August 29, 1935: Provided, That if such trade name or brand is used,
the designation of the product shall be qualified by the name of the
locality in the United States in which produced, and such qualification
shall be in script, type, or printing as conspicuous as the trade name
or brand.
27 CFR 5.35 Class and type.
(a) Designation of product. The class and type of distilled spirits
shall be stated in conformity with 5.22 if defined therein. In all
other instances the product shall be designated in accordance with trade
and consumer understanding thereof, or, if no such understanding exists,
by a distinctive or fanciful name, and in either case (except as
provided in paragraph (b)(2) of this section) followed by a truthful and
adequate statement of composition. The word ''cordial'' or ''liqueur''
need not be stated in the case of cordials and liqueurs unless the
Director finds such word is necessary to clearly indicate that the
product is a cordial or liqueur.
(b) Products designed in accordance with trade and consumer
understanding. In the case of products designated in accordance with
trade and consumer understanding:
(1) A statement of the classes and types of distilled spirits used in
the manufacture thereof shall be deemed a sufficient statement of
composition in the case of highballs, cocktails, and similar prepared
specialties when the designation adequately indicates to the consumer
the general character of the product.
(2) No statement of composition is required if the designation
through general and established usage adequately indicates to the
consumer the composition of the product.
A product shall not bear a designation which indicates it contains a
class or type of distilled spirits unless the distilled spirits therein
conform to such class and type.
(c) Origin of whiskies in mixtures. In the case of any of the types
of whisky defined in 5.22(b), Class 2, which contains any whisky or
whiskies produced in a country other than that indicated by the type
designation, there shall be stated on the brand label the percentage of
such whisky and the country or origin thereof. In the case of mixtures
of whisky, not conforming to any type designation in 5.22(b), Class 2,
the components of which were distilled in more than one country, there
shall be stated in direct conjunction with the class designation
''whisky'' a truthful and adequate statement of the composition of the
product.
(d) Whisky manufactured in Scotland, Ireland, or Canada. All whisky
manufactured in Scotland, Ireland, or Canada, shall be deemed to be
Scotch, Irish, or Canadian whisky, and shall be so designated, in
conformity with 5.22(b) (7), (8), and (9), unless the application of
such designation to the particular product will result in consumer
deception, or unless such a product is not entitled to such designation
under the laws of the country in which manufactured.
(e) Cordials and liqueurs. The alcoholic components of cordails and
liqueurs may, but need not, be stated on labels.
27 CFR 5.36 Name and address.
(a) ''Bottled by''. (1) On labels of domestic distilled spirits
there shall be stated the phrase ''bottled by'', ''packed by'', or
''filled by'', immediately followed by the name (or trade name) of the
bottler and the place where such distilled spirits are bottled. If the
bottler is the actual bona fide operator of more than one distilled
spirits plant engaged in bottling operations, there may, in addition, be
stated immediately following the name (or trade name) of such bottler
the addresses of such other plants.
(2) Where distilled spirits are bottled by or for the distiller
thereof, there may be stated, in lieu of the phrase ''bottled by'',
''packed by'', or ''filled by'', followed by the bottler's name (or
trade name) and address, the phrase ''distilled by'', followed by the
name, or the trade name under which the particular spirits were
distilled, or (except in the case of distilled spirits labeled as
bottled in bond) any trade name shown on the distiller's permit
(covering the premises where the particular spirits were distilled), and
the address (or addresses) of the distiller.
(3) Where ''straight whiskies'' of the same type which have been
produced in the same State by two or more different distillers are
combined (either at time of bottling or at a warehouseman's bonded
premises for further storage) and subsequently bottled and labeled as
''straight whisky,'' such ''straight whisky'' shall be labeled in
accordance with the requirements of paragraph (a)(1) of this section.
Where such ''straight whisky'' is bottled by or for the distillers
thereof, there may be stated on the label, in lieu of the requirements
of paragraph (a)(1) of this section, the phraise ''distilled by,''
followed by the names (or trade names) of the different distillers who
distilled a portion of the ''straight whisky,'' the addresses of the
distilleries where the ''straight whisky'' was distilled, and the
percentage of ''straight whisky'' distilled by each distiller (with a
tolerance of plus or minus 2 percent). In the case where ''straight
whisky'' is made up of a mixture of ''straight whiskies'' of the same
type from two or more different distilleries of the same proprietor
located within the same State, and where the ''straight whisky'' is
bottled by or for the proprietor thereof, such ''straight whisky'' may
be labeled, in lieu of the requirements of paragraph (a)(1) of the this
section, with the phrase ''distilled by'' followed by the name (or trade
name) of the proprietor and the addresses of the different distilleries
which distilled a portion of the ''straight whisky.''
(4) Where distilled spirits are bottled by or for the rectifier
thereof, there may be stated, in lieu of the phrase ''bottled by'',
''packed by'', or ''filled by'', followed by the bottler's name (or
trade name) and address, the phrases ''blended by'', ''made by'',
''prepared by'', ''manufactured by'', or ''produced by'' (whichever may
be appropriate to the act of rectification involved) followed by the
name (or trade name), and the address (or addresses) of the rectifier.
(5) In addition to the requirements of paragraphs (a)(1) and (a)(2)
of this paragraph, the labels of bottled in bond spirits shall bear the
real name of the distillery or the trade name under which the distillery
produced and warehoused the spirits, the number of the plant in which
produced and the number of the plant in which bottled.
(6) The label may state the address of the proprietor's principal
place of business in lieu of the place where the bottling, distilling or
rectification operation occurred, if the address where the operation
occurred is indicated by printing, coding, or other markings, on the
label or on the bottle.
(b) ''Imported by''. (1) On labels of imported distilled spirits,
bottled prior to importation, there shall be stated the words ''imported
by'', ''imported exclusively by'', or a similar appropriate phrase, and
immediately thereafter the name of the importer, or exclusive agent, or
sole distributor, or other person responsible for the importation,
together with the principal place of business in the United States of
such person.
(2) On labels of imported distilled spirits bottled after importation
there shall be stated:
(i) The name of the bottler and place where bottled, immediately
preceded by the words ''bottled by'', ''packed by'', or ''filled by'';
or
(ii) The name of the bottler and place where bottled, immediately
preceded by the words ''bottled by'', ''packed by'', or ''filled by''
and in conjunction therewith the name and address of the person
responsible for the importation, in the manner prescribed in paragraph
(b)(1) of this section; or
(iii) The name and principal place of business in the United States
of the person responsible for the importation, if the spirits are
bottled for such person, immediately preceded by the phrase ''imported
by and bottled (packed), (filled) in the United States for'' (or a
similar appropriate phrase); or,
(iv) In the case of imported distilled spirits bottled after
importation by the person responsible for the importation, the words
''imported and bottled (packed), (filled) by'', ''imported and bottled
(packed), (filled) exclusively by'', or a similar appropriate phrase,
and immediately thereafter the name of such person and the address of
the place where bottled or the address of such person's principal place
of business.
(c) Post office address. The ''place'' stated shall be the post
office address, except that the street address may be omitted. No
additional places or addresses shall be stated for the same person, firm
or corporation, unless (1) such person or retailer is actively engaged
in the conduct of an additional bona fide and actual alcoholic beverage
business at such additional place or address, and (2) the label also
contains in direct conjunction therewith, appropriate descriptive
material indicating the function occurring at such additional place or
address.
(d) State of distillation. Except in the case of ''light whisky'',
''blended light whisky'', ''blended whisky'', ''a blend of straight
whiskies'', or ''spirit whisky'', the State of distillation shall be
shown on the label of any whisky produced in the United States if the
whisky is not distilled in the State given in the address on the brand
label. The Director may, however, require the State of distillation to
be shown on the label or he may permit such other labeling as may be
necessary to negate any misleading or deceptive impression which might
be created as to the actual State of distillation. In the case of
''light whisky'', as defined in 5.22(b)(3), the State of distillation
shall not appear in any manner on any label, when the Director finds
such State is associated by consumers with an American type whisky,
except as a part of a name and address as set forth in paragraph (a) of
this section.
(e) Country of origin. On labels of imported distilled spirits there
shall be stated the country of origin in substantially the following
form ''Product of ------------ '', the blank to be filled in with the
name of the country of origin.
(f) Trade names. The trade name of any permittee appearing on any
label shall be identical with the name in which his basic permit is
issued by the regional regulatory administrator.
(26 U.S.C. 7805 (68A Stat. 917, as amended); 27 U.S.C. 205 (49 Stat.
981, as amended))
(T.D. 7020, 34 FR 20637, Dec. 30, 1969, as amended by T.D. ATF-62, 44
FR 71621, Dec. 11, 1979; T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; T.D.
ATF-259, 52 FR 41423, Oct. 28, 1987; T.D. ATF-260, 52 FR 42101, Nov. 3,
1987)
27 CFR 5.37 Alcohol content.
(a) Statements. (1) Mandatory statement. The alcohol content for
distilled spirits shall be stated in percent-alcohol-by-volume.
Products such as ''Rock and Rye. or similar products containing a
significant amount of solid material shall state the alcohol content at
the time of bottling as follows: ''Bottled at XXX
percent-alcohol-by-volume.''
(2) Optional statement. In addition, the label may also state the
alcohol content in degrees of proof if this information appears in
direct conjunction (i.e. with no intervening material) with the
statement expressed in percent-alcohol-by-volume. If both forms of
alcohol content are shown, the optional statement in degrees of proof
shall be placed in parentheses, in brackets, or otherwise distinguished
from the mandatory statement in percent-alcohol-by-by-volume to
emphasize the fact that both expressions of alcohol content mean the
same thing.
(b) Tolerances. The following tolerances shall be allowed (without
affecting the labeled statement of alcohol content) for losses of
alcohol content occurring during bottling:
(1) Not to exceed 0.25 percent alcohol by volume for spirits
containing solids in excess of 600 mg per 100 ml; or
(2) Not to exceed 0.25 percent alcohol by volume for any spirits
product bottled in 50 or 100 ml size bottles; or
(3) Not to exceed 0.15 percent alcohol by volume for all other
spirits.
(Approved by the Office of Management and Budget under Control Number
1512-0482)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1394, as amended (26 U.S.C.
5301(a)); 49 Stat. 917, as amended (27 U.S.C. 205(e))
(T.D. ATF-237, 51 FR 36394, Oct. 10, 1986, as amended by T.D.
ATF-288, 54 FR 47769, Nov. 17, 1989)
27 CFR 5.38 Net contents.
(a) Bottles conforming to metric standards of fill. The net contents
of distilled spirits shall be stated in the same manner and form as set
forth in the standards of fill in 5.47a.
(b) Bottles not conforming to the metric standards of fill. The net
contents for distilled spirits bottled before January 1, 1980, in
bottles not conforming to the metric standards of fill, shall be stated
in the same manner and form as set forth in 5.47(a), except for
cordials and liqueurs, cocktails, highballs, bitters and specialties, as
specified by the Director. The net contents for these specialty
products shall be stated in U.S. measure (i.e., gallons, quarts, pints,
fluid ounces).
(c) Net contents marked in bottles. The net contents need not be
marked on any lable if they are legibly blown, etched, sandblasted,
marked by underglaze coloring, or otherwise permanently marked by any
method approved by the Director on the side, front, or back of the
container in an unobscured location. containers of 200 ml or greater
capacity shall bear letters and figures of not less than one-quarter
inch height.
(d) Qualifying statements. Words or phrases qualifying statements of
net contents are prohibited.
(Sec. 5, 49 Stat. 981, as amended (27 U.S.C. 205); 26 U.S.C. 5301)
(T.D. ATF-146, 48 FR 43321, Sept. 23, 1983, as amended by T.D.
ATF-249, 52 FR 5956, Feb. 27, 1987)
27 CFR 5.39 Presence of neutral spirits and coloring, flavoring, and
blending materials.
(a) Neutral spirits and name of commodity. (1) In the case of
distilled spirits (other than cordials, liqueurs, and specialties)
produced by blending or rectification, if neutral spirits have been used
in the production thereof, there shall be stated the percentage of
neutral spirits so used and the name of the commodity from which such
neutral spirits have been distilled. The statement of percentage and
the name of the commodity shall be made in substantially the following
form: '' -------- % neutral spirits distilled from ----------------
(insert grain, cane products, or fruit as appropriate)''; or ''
-------- % neutral spirits (vodka) distilled from ----------------
(insert grain, cane products, or fruit, as appropriate)''; or ''
-------- % grain (cane products), (fruit) neutral spirits'', or ''
-------- % grain spirits.''
(2) In the case of neutral spirits or of gin produced by a process of
continuous distillation, there shall be stated the name of the commodity
from which such neutral spirits or gin have been distilled. The
statement of the name of the commodity shall be made in substantially
the following form: ''Distilled from grain'', or ''Distilled from cane
products'', or ''Distilled from fruit''.
(b) Coloring materials. The words ''artifically colored'' shall be
stated on the label of any distilled spirits containing synthetic or
natural materials which primarily contribute color, or when the label
conveys the impression that the color is derived from a source other
than the actual source, except that:
(1) If no coloring material other than natural flavoring material has
been added, there may be stated in lieu of the words ''artificially
colored'' a truthful and adequate statement of the source of the color;
(2) If no coloring material other than those certified as suitable
for use in foods by the Food and Drug Administration has been added,
there may be stated in lieu of the words ''artificially colored,'' the
words ''certified color added''; and
(3) If no coloring material other than caramel has been added, there
may be stated in lieu of the words ''artificially colored,'' the words
''colored with caramel,'' or a substantially similar statement, but no
such statement is required for the use of caramel in brandy, rum, or
tequila, or in any type of whisky other than straight whisky.
(c) Treatment with wood. The words ''colored and flavored with wood
------ (insert chips, slabs, etc., as appropriate)'' shall be stated as
a part of the class and type designation for whisky and brandy treated,
in whole or in part, with wood through percolation, or otherwise, during
distillation or storage, other than through contact with the oak
container. Provided, that the above statement shall not apply to brandy
treated with an infusion of oak chip in accordance with 5.23(a).
(T.D. 720, 34 FR 20637, Dec. 30, 1969, as amended by T.D. ATF-94, 46
FR 55097, Nov. 6, 1981; T.D. ATF-292, 55 FR 1065, Jan. 11, 1990)
27 CFR 5.40 Statements of age and percentage.
(a) Statements of age and percentage for whisky. In the case of
straight whisky bottled in conformity with the bottled in bond labeling
requirements and of domestic or foreign whisky, whether or not mixed or
blended, all of which is 4 years old or more, statements of age and
percentage are optional. As to all other whiskies there shall be stated
the following:
(1) In the case of whisky, whether or not mixed or blended but
containing no neutral spirits, the age of the youngest whisky. The age
statement shall read substantially as follows: '' -------- years old.''
(2) In the case of whisky, containing neutral spirits, if any of the
straight whisky and/or other whisky is less than 4 years old, the
percentage by volume of straight whisky and/or other whisky, and the age
of the straight whisky (the youngest if two or more) and the age of such
other whisky (the youngest if two or more). If all the straight whisky
and/or other whisky is 4 years or more old, the age and percentage
statement for such whiskies is optional. The age and percentage
statement for straight whiskies and/or other whisky, whether required or
optional, shall be stated in immediate conjunction with the neutral
spirits statement required by 5.39, and shall read substantially as
follows:
(i) If only one straight whisky and no other whisky is contained in
the blend: '' ---- percent straight whisky ---- years old.''
(ii) If more than one straight whisky and no other whisky is
contained in the blend: '' ---- percent straight whiskies ---- years or
more old.'' The age blank shall be filled in with the age of the
youngest straight whisky. In lieu of the foregoing, a statement may be
made of the ages and percentages of each of the straight whiskies
contained in the blend: '' ---- percent straight whisky ---- years old,
---- percent straight whisky ---- years old, and ---- percent straight
whisky ---- years old.''
(iii) If only one straight whisky and one other whisky is contained
in the blend: '' ---- percent straight whisky ---- years old, ----
percent whisky ---- years old.''
(iv) If more than one straight whisky and more than one other whisky
is contained in the blend: '' ---- percent straight whiskies ---- years
or more old, ---- percent whiskies ---- years or more old.'' The age
blanks shall be filled in with the ages of the youngest straight whisky
and the youngest other whisky. In lieu of the foregoing, a statement
may be made of the ages and percentages of each of the straight whiskies
and other whiskies contained in the blend: '' ---- percent straight
whisky ---- years old, ---- percent straight whisky ---- years old, ----
percent whisky ---- years old, and ---- percent whisky ---- years old.''
(3) In the case of imported whiskies described in 5.22(l), Class 12,
the labels shall state the ages and percentages in the same manner and
form as is required for the same type of whisky produced in the United
States.
(4) Notwithstanding the foregoing provisions of this paragraph, in
the case of whisky produced in the United States and stored in reused
oak containers, except for corn whisky, and for light whisky produced on
or after January 26, 1968, there shall be stated in lieu of the words ''
---- years old'' the period of storage in reused oak containers as
follows: '' ---- stored ---- years in reused cooperage.''
(5) Optional age statements shall appear in the same form as required
age statements.
(b) Statements of age for rum, brandy, and Tequila. Age may, but
need not, be stated on labels of rums, brandies, and Tequila, except
that an appropriate statement with respect to age shall appear on the
brand label in case of brandy (other than immature brandies and fruit
brandies which are not customarily stored in oak containers) not stored
in oak containers for a period of at least 2 years. If age is stated,
it shall be substantially as follows: '' ---- years old''; the blank
to be filled in with the age of the youngest distilled spirits in the
product.
(c) Statement of storage for grain spirits. In case of grain
spirits, the period of storage in oak containers may be stated in
immediate conjunction with the required percentage statement; for
example, '' ---- % grain spirits stored ---- years in oak containers.''
(d) Other distilled spirits. Age, maturity, or similar statements or
representations as to neutral spirits (except for grain spirits as
stated in paragraph (c) of this section), gin, liqueurs, cordials,
cocktails, highballs, bitters, flavored brandy, flavored gin, flavored
rum, flavored vodka, flavored whisky, and specialties are misleading and
are prohibited from being stated on any label.
(e) Miscellaneous age representations. (1) Age may be understated
but shall not be overstated.
(2) If any age, maturity, or similar representation is made relative
to any distilled spirits (such representations for products enumerated
in paragraph (d) of this section are prohibited), the age shall also be
stated on all labels where such representation appears, and in a manner
substantially as conspicuous as such representation: Provided. That the
use of the word ''old'' or other word denoting age, as part of the brand
name, shall not be deemed to be an age representation: And provided
further, That the labels of whiskies and brandies (except immature
brandies) not required to bear a statement of age, and rum and Tequila
aged for not less than 4 years, may contain general inconspicuous age,
maturity or similar representations without the label bearing an age
statement.
(26 U.S.C. 7805 (68A Stat. 917, as amended); 27 U.S.C. 205 (49 Stat.
981, as amended))
(T.D. 7020, 34 FR 20637, Dec. 30, 1969, as amended by T.D. ATF-62, 44
FR 71621, Dec. 11, 1979; T.D. ATF-198, 50 FR 8464, Mar. 1, 1985)
27 CFR 5.41 Bottle cartons, booklets and leaflets.
(a) General. An individual covering, carton, or other container of
the bottle used for sale at retail (other than a shipping container), or
any written, printed, graphic, or other matter accompanying the bottle
to the consumer buyer shall not contain any statement, design, device,
or graphic, pictorial, or emblematic representation that is prohibited
by 5.31 through 5.42 on labels.
(b) Sealed opaque cartons. If bottles are enclosed in sealed opaque
coverings, cartons, or other containers used for sale at retail (other
than shipping containers), such coverings, cartons, or other containers
must bear all mandatory label information.
(c) Other cartons. (1) If an individual covering, carton, or other
container of the bottle used for sale at retail (other than a shipping
container) is so designed that the bottle is readily removable, it may
display any information which is not in conflict with the label on the
bottle contained therein.
(2) Cartons displaying brand names and/or designations must display
such names and designations in their entirety -- brand names required to
be modified, e.g. by ''Brand'' or ''Product of U.S.A.'', must also
display such modification.
(3) Specialty products for which a truthful and adequate statement of
composition is required must display such statement.
(T.D. 7020, 34 FR 20337, Dec. 30, 1969, as amended by T.D. ATF-36, 41
FR 47426, Oct. 29, 1976)
27 CFR 5.42 Prohibited practices.
(a) Statements on labels. Bottles containing distilled spirits, or
any labels on such bottles, or any individual covering, carton, or other
container of such bottles used for sale at retail, or any written,
printed, graphic, or other matter accompanying such bottles to the
consumer shall not contain:
(1) Any statement that is false or untrue in any particular, or that,
irrespective of falsity, directly, or by ambiguity, omission, or
inference, or by the addition of irrelevant, scientific or technical
matter, tends to create a misleading impression.
(2) Any statement that is disparaging of a competitor's product.
(3) Any statement, design, device, or representation which is obscene
or indecent.
(4) Any statement, design, device, or representation of or relating
to analyses, standards, or tests, irrespective of falsity, which the
Director finds to be likely to mislead the consumer.
(5) Any statement, design, device, or representation of or relating
to any guarantee, irrespective of falsity, which the Director finds to
be likely to mislead the consumer. Money-back guarantees are not
prohibited.
(6) A trade or brand name that is the name of any living individual
of public prominence, or existing private or public organization, or is
a name that is in simulation or is an abbreviation thereof, or any
graphic, pictorial, or emblematic representation of any such individual
or organization, if the use of such name or representation is likely to
falsely lead the consumer to believe that the product has been endorsed,
made, or used by, or produced for, or under the supervision of, or in
accordance with the specifications of, such individual or organization:
Provided, That this paragraph shall not apply to the use of the name of
any person engaged in business as a distiller, rectifier, blender, or
other producer, or as an importer, wholesaler, retailer, bottler, or
warehouseman, of distilled spirits, nor to the use by any person of a
trade or brand name that is the name of any living individual of public
prominence or existing private or public organization, provided such
trade or brand name was used by him or his predecessors in interest
prior to August 29, 1935.
(b) Miscellaneous. (1) Labels shall not be of such design as to
resemble or simulate a stamp of the U.S. Government or any State or
foreign government. Labels, other than stamps authorized or required by
this or any other government, shall not state or indicate that the
distilled spirits are distilled, blended, made, bottled, or sold under,
or in accordance with, any municipal, State, Federal, or foreign
authorization, law, or regulations, unless such statement is required or
specifically authorized by Federal, State, municipal, or foreign law or
regulations. The statements authorized by this part to appear on labels
for domestic distilled spirits are ''Distilled (produced, barreled,
warehoused, blended, or bottled, or any combination thereof, as the case
may be) under United States (U.S.) Government supervision'', or in the
case of distilled spirits labeled as bottled in bond, ''Bottled in bond
under United States (U.S.) Government supervision''. If the municipal,
State, or Federal Government permit number is stated on a label, it
shall not be accompanied by any additional statement relating thereto.
(2) If imported distilled spirits are covered by a certificate of
origin or of age issued by a duly authorized official of the appropriate
foreign government, the label, except where prohibited by the foreign
government, may refer to such certificate or the fact of such
certification, but shall not be accompanied by any additional statement
relating thereto. The reference to such certificate or certification
shall, in the case of Cognac, be substantially in the following form:
''This product accompanied at the time of importation by an 'Acquit
Regional Jaune d'Or' issued by the French Government, indicating that
this grape brandy was distilled in the Cognac Region of France''; and
in the case of other distilled spirits, substantially in the following
form: ''This product accompanied at time of importation by a
certificate issued by the ---- government (name of government)
indicating that the product is ---- (class and type as required to be
stated on the label), and (if label claims age) that none of the
distilled spirits are of an age less than stated on this label.''
(3) The words ''bond'', ''bonded'', ''bottled in bond'', ''aged in
bond'', or phrases containing these or synonymous terms, shall not be
used on any label or as part of the brand name of domestic distilled
spirits unless the distilled spirits are:
(i) Composed of the same kind of spirits produced from the same class
of materials;
(ii) Produced in the same distilling season by the same distiller at
the same distillery;
(iii) Stored for at least four years in wooden containers wherein the
spirits have been in contact with the wood surface except for gin and
vodka which must be stored for at least four years in wooden containers
coated or lined with paraffin or other substance which will preclude
contact of the spirits with the wood surface;
(iv) Unaltered from their original condition or character by the
addition or subtraction of any substance other than by filtration, chill
proofing, or other physical treatments (which do not involve the
addition of any substance which will remain incorporated in the finished
product or result in a change in class or type);
(v) Reduced in proof by the addition of pure water only to 100
degrees of proof; and
(vi) Bottles at 100 degrees of proof.
In addition to the requirements of 5.36(a) (1) or (2), the label
shall bear the real name of the distillery or the trade name under which
the distillery produced and warehoused the spirits, and the plant (or
registered distillery) number in which produced; and the plant number
in which bottled. The label may also bear the name or trade name of the
bottler.
(4) The words ''bond'', ''bonded'', ''bottled in bond'', ''aged in
bond'', or phrases containing these or synonymous terms, shall not be
used on any label or as part of the brand name of imported distilled
spirits unless the distilled spirits meet in all respects the
requirements applicable to distilled spirits bottled for domestic
consumption, so labeled, and unless the laws and regulations of the
country in which such distilled spirits are produced authorize the
bottling of distilled spirits in bond and require or specifically
authorize such distilled spirits to be so labeled. All spirits labeled
as ''bonded'', ''bottled in bond'', or ''aged in bond'' pursuant to the
provisions of this paragraph shall bear in direct conjunction with such
statement and in script, type, or printing substantially as conspicuous
as that used on such statement, the name of the country under whose laws
and regulations such distilled spirits were so bottled.
(5) The word ''pure'' shall not be stated upon labels unless:
(i) It refers to a particular ingredient used in the production of
the distilled spirits, and is a truthful representation about that
ingredient; or
(ii) It is part of the bona fide name of a permittee or retailer for
whom the distilled spirits are bottled; or
(iii) It is part of the bona fide name of the permittee who bottled
the distilled spirits.
(6) Distilled spirits shall not be labeled as ''double distilled'' or
''triple distilled'' or any similar term unless it is a truthful
statement of fact; except that ''double distilled'' or ''triple
distilled'' shall not be permitted on labels of distilled spirits
produced by the redistillation method when a second or third
distillation step is a necessary distillation process for the production
of the product.
(7) Labels shall not contain any statement, design, device, or
pictorial representation which the Director finds relates to, or is
capable of being construed as relating to, the armed forces of the
United States, or the American flag, or any emblem, seal, insignia, or
decoration associated with such flag or armed forces; nor shall any
label contain any statement, design, device, or pictorial representation
of or concerning any flag, seal, coat of arms, crest or other insignia,
likely to mislead the consumer to believe that the product has been
endorsed, made, or used by, or produced for, or under the supervision
of, or in accordance with the specifications of the government,
organization, family, or individual with whom such flag, seal, coat of
arms, crest, or insignia is associated.
(8) Curative and therapeutic claims. Labels shall not contain any
statement, design, representation, pictorial representation, or device
representing that the use of distilled spirits has curative or
therapeutic effects if such statement is untrue in any particular or
tends to create a misleading impression.
(26 U.S.C. 7805 (68A Stat. 917, as amended); 27 U.S.C. 205 (49 Stat.
981, as amended))
(T.D. 7020, 34 FR 20637, Dec. 30, 1969, as amended by T.D. ATF-62, 44
FR 71621, Dec. 11, 1979; T.D. ATF-180, 49 FR 31673, Aug. 8, 1984; 49
FR 35768. Sept. 12, 1984; T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50
FR 23410, June 4, 1985)
27 CFR 5.42 Subpart E -- Standards of Fill for Bottled Distilled Spirits
27 CFR 5.45 Application.
No person engaged in business as a distiller, rectifier, importer,
wholesaler, or warehouseman and bottler, directly or indirectly, or
through an affiliate, shall sell or ship or deliver for sale or
shipment, or otherwise introduce in interstate or foreign commerce, or
receive therein or remove from customs custody any distilled spirits in
bottles unless such distilled spirits are bottled and packed in
conformity with 5.46 through 5.47a.
(Sec. 5, 49 Stat. 981, as amended (27 U.S.C. 205); 26 U.S.C. 5301)
(T.D. ATF-25, 41 FR 10221, Mar. 10, 1976; T.D. ATF-146, 48 FR 43321,
Sept. 23, 1983)
27 CFR 5.46 Standard liquor bottles.
(a) General. A standard liquor bottle shall be one so made and
formed, and so filled, as not to mislead the purchaser. An individual
carton or other container of a bottle shall not be so designed as to
mislead purchasers as to the size of the bottles.
(b) Headspace. A liquor bottle of a capacity of 200 milliliters or
more shall be held to be so filled as to mislead the purchaser if it has
a headspace in excess of 8 percent of the total capacity of the bottle
after closure.
(c) Design. A liquor bottle shall be held (irrespective of the
correctness of the stated net contents) to be so made and formed as to
mislead the purchaser, if its actual capacity is substantially less than
the capacity it appears to have upon visual examination under ordinary
conditions of purchase or use.
(d) Exceptions. The headspace and design requirements in paragraphs
(b) and (c) of this section do not apply to liquor bottles which are
specifically exempted by the Director, pursuant to an application filed
by the bottler or importer.
(Sec. 5, 49 Stat. 981, as amended (27 U.S.C. 205); 26 U.S.C. 5301)
(T.D. 7020, 34 FR 20337, Dec. 30, 1969, as amended by T.D. ATF-25, 41
FR 10221, Mar. 10, 1976; 41 FR 11022, Mar. 16, 1976; T.D. ATF-62, 44
FR 71622, Dec. 11, 1979; T.D. ATF-146, 48 FR 43321, Sept. 23, 1983)
27 CFR 5.47 Standards of fill (distilled spirits bottled before January
1, 1980).
(a) Authorized standards of fill. The standards of fill for all
distilled spirits, whether domestically bottled, or imported, subject to
the tolerances allowed in this section, shall be as follows:
(b) Tolerances. The following tolerances shall be allowed:
(1) Discrepancies due to errors in measuring which occur in filling
conducted in compliance with good commercial practice.
(2) Discrepancies due to differences in the capacity of bottles,
resulting solely from unavoidable difficulties in manufacturing such
bottles to a uniform capacity: Provided, That no greater tolerance
shall be allowed in case of bottles which, because of their design,
cannot be made of approximately uniform capacity than is allowed in case
of bottles which can be manufactured so as to be of approximately
uniform capacity.
(3) Discrepancies in measure due to differences in atmospheric
conditions in various places and which unavoidably result from the
ordinary and customary exposure of alcoholic beverages in bottles to
evaporation. The reasonableness of discrepancies under this paragraph
shall be determined on the facts in each case.
(c) Unreasonable shortages. Unreasonable shortages in certain of the
bottles in any shipment shall not be compensated by overages in other
bottles in the same shipment.
(d) Limitations. This section does not apply after December 31,
1979.
(Sec. 5, 49 Stat. 981, as amended (27 U.S.C. 205); 26 U.S.C. 5301)
(T.D. 7020, 34 FR 20337, Dec. 30, 1969, as amended by T.D. ATF-25, 41
FR 10221, Mar. 10, 1976; T.D. ATF-146, 48 FR 43321, Sept. 23, 1983)
27 CFR 5.47a Metric standards of fill (distilled spirits bottled after
December 31, 1979).
(a) Authorized standards of fill. The standards of fill for
distilled spirits are the following:
1.75 liters
1.00 liter
750 milliliters
500 milliliters (Authorized for bottling until June 30, 1989)
375 milliliters
200 milliliters
100 milliliters
50 milliliters
(b) Tolerances. The following tolerances shall be allowed:
(1) Discrepancies due to errors in measuring which occur in filling
conducted in compliance with good commercial practice.
(2) Discrepancies due to differences in the capacity of bottles,
resulting solely from unavoidable difficulties in manufacturing such
bottles to a uniform capacity: Provided, That no greater tolerance
shall be allowed in case of bottles which, because of their design,
cannot be made of approximately uniform capacity than is allowed in case
of bottles which can be manufactured so as to be of approximately
uniform capacity.
(3) Discrepancies in measure due to differences in atmospheric
conditions in various places and which unavoidably result from the
ordinary and customary exposure of alcoholic beverages in bottles to
evaporation. The reasonableness of discrepancies under this paragraph
shall be determined on the facts in each case.
(c) Unreasonable shortages. Unreasonable shortages in certain of the
bottles in any shipment shall not be compensated by overages in other
bottles in the same shipment.
(d) Distilled spirits bottled before January 1, 1980. Distilled
spirits bottled domestically before January 1, 1980, may be marketed
after December 31, 1979, if such distilled spirits were bottled in
accordance with 5.47. (See 5.53 for similar provisions relating to
distilled spirits imported in original containers.)
(Sec. 5, 49 Stat. 981, as amended (27 U.S.C. 203); 26 U.S.C. 5301)
(T.D. ATF-25, 41 FR 10221, Mar. 10, 1976, as amended at 41 FR 11022,
Mar. 16, 1976; 41 FR 11497, Mar. 19, 1976; T.D. ATF-35, 41 FR 46859,
Oct. 26, 1976; T.D. ATF-62, 44 FR 71622, Dec. 11, 1979; T.D. ATF-146,
48 FR 43321, Sept. 23, 1983; T.D. ATF-228, 51 FR 16170, May 1, 1986)
27 CFR 5.47a Subpart F -- Requirements for Withdrawal From Customs Custody of Bottled Imported Distilled Spirits
27 CFR 5.51 Label approval and release.
(a) Certificate of label approval. Bottled distilled spirits shall
not be released from Customs custody for consumption unless there is
deposited with the appropriate Customs officer at the port of entry the
original or a photostatic copy of an approved certificate of label
approval, ATF Form 5100.31.
(b) Release. If the original or photostatic copy of ATF Form 5100.31
bears the signature of the Director, then the brand or lot of distilled
spirits bearing labels identical with those shown thereon may be
released from U.S. Customs custody.
(c) Relabeling. Imported distilled spirits in U.S. Customs custody
which are not labeled in conformity with certificates of label approval
issued by the Director must be relabeled prior to release under the
supervision of the Customs officers of the port at which the spirits are
located.
(d) Statements of process. ATF Forms 5100.31 covering labels for gin
bearing the word ''distilled'' as a part of the designation shall be
accompanied by a statement prepared by the manufacturer, setting forth a
step-by-step description of the manufacturing process.
(T.D. ATF-66, 45 FR 40549, June 13, 1980, as amended by T.D. ATF-94,
46 FR 55097, Nov. 6, 1981; T.D. ATF-242, 51 FR 39525, Oct. 29, 1986)
27 CFR 5.52 Certificates of age and origin.
(a) Scotch, Irish, and Canadian whiskies. Scotch, Irish, and
Canadian whiskies, imported in bottles, shall not be released from
customs custody for consumption unless the invoice is accompanied by a
certificate of origin issued by a duly authorized official of the
British, Irish, or Canadian Government, certifying (1) that the
particular distilled spirits are Scotch, Irish, or Canadian whisky, as
the case may be, (2) that the distilled spirits have been manufactured
in compliance with the laws of the respective foreign governments
regulating the manufacture of whisky for home consumption, and (3) that
the product conforms to the requirements of the Immature Spirits Act of
such foreign governments for spirits intended for home consumption. In
addition, a duly authorized official of the appropriate foreign
government must certify to the age of the youngest distilled spirits in
the bottle. The age certified shall be the period during which, after
distillation and before bottling, the distilled spirits have been stored
in oak containers.
(b) Brandy, Cognac, and rum. Brandy (other than fruit brandies of a
type not customarily stored in oak containers) or Cognac, imported in
bottles, shall not be released from customs custody for consumption
unless accompanied by a certificate issued by a duly authorized official
of the appropriate foreign country certifying that the age of the
youngest brandy or Cognac in the bottle is not less than 2 years, or if
age is stated on the label that none of the distilled spirits are of an
age less than that stated. If the label of any rum, imported in
bottles, contains any statement of age, the rum shall not be released
from customs custody for consumption unless accompanied by a certificate
issued by a duly authorized official of the appropriate foreign country,
certifying to the age of the youngest rum in the bottle. The age
certified shall be the period during which, after distillation and
before bottling, the distilled spirits have been stored in oak
containers. If the label of any fruit brandy, not stored in oak
containers, bears any statement of storage in other type containers, the
brandy must be accompanied by a certificate issued by a duly authorized
official of the appropriate foreign government certifying to such
storage. Cognac, imported in bottles, shall not be released from
customs custody for consumption unless the invoice is accompanied by a
certificate issued by a duly authorized official of the French
Government, certifying that the product is grape brandy distilled in the
Cognac region of France and entitled to be designated as ''Cognac'' by
the laws and regulations of the French Government.
(c) Tequila. (1) Tequila, imported in bottles, shall not be released
from customs custody for consumption unless a certificate of a duly
authorized official of the Mexican Government that the product is
entitled to be designated as Tequila under the applicable laws and
regulations of the Mexican Government is filed with the application for
release.
(2) If the label of any Tequila imported in bottles, contains any
statement of age, the Tequila shall not be released from customs custody
for consumption unless a certificate of a duly authorized official of
the Mexican Government as to the age of the youngest Tequila in the
bottle is filed with the application for release. The age certified
shall be the period during which the Tequila has been stored in oak
containers after distillation and before bottling.
(d) Other whiskies. Whisky, as defined in 5.22(b) (1), (4), (5),
and (6), imported in bottles, shall not be released from customs custody
for consumption unless accompanied by a certificate issued by a duly
authorized official of the appropriate foreign government certifying:
(1) In the case of whisky, whether or not mixed or blended but
containing no neutral spirits, (i) the class and type thereof, (ii) the
American proof at which produced, (iii) that no neutral spirits (or
other whisky in the case of straight whisky) has been added as a part
thereof or included therein, whether or not for the purpose of replacing
outage, (iv) the age of the whisky, and (v) the type of oak container in
which such age was acquired (whether new or reused; also whether
charred or uncharred);
(2) In the case of whisky containing neutral spirits, (i) the class
and type thereof, (ii) the percentage of straight whisky, if any, used
in the blend, (iii) the American proof at which the straight whisky was
produced, (iv) the percentage of other whisky, if any, in the blend, (v)
the percentage of neutral spirits in the blend, and the name of the
commodity from which distilled, (vi) the age of the straight whisky and
the age of the other whisky in the blend, and (vii) the type of oak
containers in which such age or ages were acquired (whether new or
reused; also whether charred or uncharred).
(e) Miscellaneous. Distilled spirits (other than Scotch, Irish, and
Canadian whiskies, and Cognac) in bottles shall not be released from
customs custody for consumption unless the invoice is accompanied by a
certificate of origin issued by a duly authorized official of the
appropriate foreign government, if the issuance of such certificates
with respect to such distilled spirits has been authorized by the
foreign government concerned, certifying as to the identity of the
distilled spirits and that the distilled spirits have been manufactured
in compliance with the laws of the respective foreign government
regulating the manufacture of such distilled spirits for home
consumption.
(T.D. 7020, 34 FR 20337, Dec. 30, 1969, as amended by T.D. ATF-7, 38
FR 33471, Dec. 5, 1973)
27 CFR 5.53 Certificate of nonstandard fill.
(a) Distilled spirits imported in original containers not conforming
to the metric standards of fill prescribed in 5.47a shall not be
released from Customs custody after December 31, 1979:
(1) Unless the distilled spirits are accompanied by a statement
signed by a duly authorized official of the appropriate foreign country,
stating that the distilled spirits were bottled or packed prior to
January 1, 1980; or
(2) Unless the distilled spirits are being withdrawn from a Customs
bonded warehouse or foreign trade zone into which entered on or before
December 31, 1979.
(b) Distilled spirits imported in 500 ml containers shall not be
released from Customs custody after June 30, 1989:
(1) Unless the distilled spirits are accompanied by a certificate
issued by the government of the appropriate foreign country, stating
that the distilled spirits were bottled or packed prior to July 1, 1989;
or
(2) Unless the distilled spirits are being withdrawn from a Customs
bonded warehouse or foreign trade zone into which entered on or before
June 30, 1989.
(T.D. ATF-25, 41 FR 10222, Mar. 10, 1976, as amended by T.D.
ATF-228, 51 FR 16170, May 1, 1986)
27 CFR 5.53 Subpart G -- Requirements for Approval of Labels of Domestically Bottled Distilled Spirits
27 CFR 5.55 Certificates of label approval.
(a) Requirement. Distilled spirits shall not be bottled or removed
from a plant, except as provided in paragraph (b) of this section,
unless the proprietor possesses a certificate of label approval, ATF
Form 5100.31, covering the labels on the bottle, issued by the Director
pursuant to application on such form. Application for certificates of
label approval covering labels for imported gin bearing the word
''distilled'' as a part of the designation shall be accompanied by a
statement prepared by the manufacturer setting forth a step-by-step
description of the manufacturing process.
(b) Exemption. Any bottler of distilled spirits shall be exempt from
the requirements in paragraph (a) of this section and 5.56 if the
bottler possesses a certificate of exemption from label approval, ATF
Form 5100.31, issued by the Director pursuant to application on that
Form showing that the distilled spirits to be bottled are not to be
sold, offered for sale, or shipped or delivered for shipment, or
otherwise introduced into interstate or foreign commerce.
(c) Miscellaneous. Photoprints or other reproductions of
certificates of label approval, or certificates of exemption are not
acceptable as substitutes for an original or duplicate original (issued,
on request, by the Director) of a certificate. The original or
duplicate original of such certificates shall, on demand, be exhibited
to an authorized officer of the U.S. Government.
(T.D. ATF-66, 45 FR 40550, June 13, 1980, as amended by T.D. ATF-94,
46 FR 55097, Nov. 6, 1981; T.D. ATF-242, 51 FR 39525, Oct. 29, 1986)
27 CFR 5.56 Certificates of age and origin.
Distilled spirits imported in bulk for bottling in the United States
shall not be removed from the plant where bottled unless the bottler
possesses certificates of age and certificates of origin applicable to
such spirits which are similar to the certificates required by 5.52 for
like distilled spirits imported in bottles.
27 CFR 5.56 Subpart H -- Advertising of Distilled Spirits
27 CFR 5.61 Application.
No person engaged in business as a distiller, rectifier, importer,
wholesaler, or warehouseman and bottler of distilled spirits, directly
or indirectly or through an affiliate, shall publish or disseminate or
cause to be published or disseminated by radio or television broadcast,
or in any newspaper, periodical, or any publication, by any sign or
outdoor advertisement, or any other printed or graphic matter, any
advertisement of distilled spirits, if such advertising is in, or is
calculated to induce sales in, interstate or foreign commerce, or is
disseminated by mail, unless such advertisement is in conformity with
5.61 through 5.66 of this part. Provided, that such sections shall not
apply to outdoor advertising in place on (effective date of this
treasury decision), but shall apply upon replacement, restoration, or
renovation of any such advertising; and provided further, that such
sections shall not apply to a retailer or the publisher of any
newspaper, periodical, or other publication, or radio or television
broadcast, unless such retailer or publisher or radio or television
broadcaster is engaged in business as a distiller, rectifier, importer,
wholesaler, or warehouseman and bottler of distilled spirits, directly
or indirectly, or through an affiliate.
(T.D. ATF-180, 49 FR 31673, Aug. 8, 1984)
27 CFR 5.62 Definition.
As used in 5.61 through 5.66 of this part, the term
''advertisement'' includes any written or verbal statement,
illlustration, or depiction which is in, or calculated to induce sales
in, interstate or foreign commerce, or is disseminated by mail, whether
it appears in a newspaper, magazine, trade booklet, menu, wine card,
leaflet, circular, mailer, book insert, catalog, promotional material,
sales pamphlet, or in any written, printed, graphic, or other matter
accompanying the bottle, representations made on cases or in any
billboard, sign, other outdoor display, public transit card, other
periodical literature, publication, or in a radio or television
broadcast, or in any other media; except that such term shall not
include:
(a) Any label affixed to any bottle of distilled spirits; or any
individual covering, carton, or other container of the bottle which
constitute a part of the labeling under 5.31 through 5.42 of this
part.
(b) Any editorial or other reading material (i.e., news release) in
any periodical or publication or newspaper for the publication of which
no money or valuable consideration is paid or promised, directly or
indirectly, by any permittee, and which is not written by or at the
direction of the permittee.
(T.D. ATF-180, 49 FR 31673, Aug. 8, 1984)
27 CFR 5.63 Mandatory statements.
(a) Responsible advertiser. The advertisement shall state the name
and address of the permittee responsible for its publication or
broadcast. Street number and name may be omitted in the address.
(b) Class and type. The advertisement shall contain a conspicuous
statement of the class to which the product belongs and the type thereof
corresponding with the statement of class and type which is required to
appear on the label of the product.
(c) Alcohol content. (1) Mandatory statement. The alcohol content
for distilled spirits shall be stated in percent-alcohol-by-volume.
Products such as ''Rock and Rye'' or similar products containing a
significant amount of solid material shall state the alcohol content at
the time of bottling as follows: ''Bottled at XXX
percent-alcohol-by-volume.''
(2) Optional statement. In addition, the advertisement may also
state the alcohol content in degrees of proof if this information
appears in direct conjunction (i.e. with no intervening material) with
the statement expressed in percent-alcohol-by-volume. If both forms of
alcohol content are shown, the optional statement in degrees of proof
shall be placed in parentheses, in brackets, or otherwise distinguished
from the mandatory statement in percent-alcohol-by-volume to emphasize
the fact that both expressions of alcohol content mean the same thing.
(d) Percentage of neutral spirits and name of commodity. (1) In the
case of distilled spirits (other than cordials, liqueurs, and
specialties) produced by blending or rectification, if neutral spirits
have been used in the production thereof, there shall be stated the
percentage of neutral spirits so used and the name of the commodity from
which such neutral spirits have been distilled. The statement of
percentage and the name of the commodity shall be made in substantially
the following form: '' ---- % neutral spirits distilled from ----------
(insert grain, cane products, or fruit, as appropriate)''; or ---- %
neutral spirits (vodka) distilled from ---------- (insert grain, cane
product, or fruit, as appropriate)''; or '' ---- % grain (cane
products), (fruit) neutral spirits''; or '' ---- % grain spirits''.
(2) In the case of neutral spirits or of gin produced by a process of
continuous distillation, there shall be stated the name of the commodity
from which such neutral spirits or gin has been distilled. The
statement of the name of the commodity shall be made in substantially
the following form: ''Distilled from grain'', or ''Distilled from cane
products'', or ''Distilled from fruit.''
(e) Exception. (1) If an advertisement refers to a general distilled
spirits line or all of the distilled spirits products of one company,
whether by the company name or by the brand name common to all the
distilled spirits in the line, the only mandatory information necessary
is the name and address of the responsible advertiser. This exception
does not apply where only one type of distilled spirits is marketed
under the specific brand name advertised.
(2) On consumer specialty items, the only information necessary is
the company name or brand name of the product.
(T.D. 7020, 34 FR 20337, Dec. 30, 1969, as amended by T.D. ATF-180,
49 FR 31674, Aug. 8, 1984; T.D. ATF-237, 51 FR 36394, Oct. 10, 1986)
27 CFR 5.64 Legibility of mandatory information.
(a) Statements required under 5.61 through 5.66 of this part to
appear in any written, printed, or graphic advertisement shall be in
lettering or type size sufficient to be conspicuous and readily legible.
(b) In the case of signs, billboards, and displays the name and
address of the permittee responsible for the advertisement may appear in
type size of lettering smaller than the other mandatory information,
provided such information can be ascertained upon closer examination of
the sign or billboard.
(c) Mandatory information shall be so stated as to be clearly a part
of the advertisement and shall not be separated in any manner from the
remainder of the advertisement.
(d) Manadatory information for two or more products shall not be
stated unless clearly separated.
(e) Mandatory information shall be so stated in both the print and
audio-visual media that it will be readily apparent to the persons
viewing the advertisement.
(T.D. ATF-180, 49 FR 31674, Aug. 8, 1984)
27 CFR 5.65 Prohibited practices.
(a) Restrictions. An advertisement of distilled spirits shall not
contain:
(1) Any statement that is false or untrue in any material particular,
or that, irrespective of falsity, directly, or by ambiguity, omission,
or inference, or by the addition of irrelevant, scientific or technical
matter tends to create a misleading impression.
(2) Any statement that is disparaging of a competitor's product.
(3) Any statement, design, device, or representation which is obscene
or indecent.
(4) Any statement, design, device, or representation of or relating
to analyses, standards or tests, irrespective of falsity, which the
Director finds to be likely to mislead the consumer.
(5) Any statement, design, device, or representation of or relating
to any guarantee, irrespective of falsity, which the Director finds to
be likely to mislead the consumer. Money-back guarantees are not
prohibited.
(6) Any statement that the distilled spirits are distilled, blended,
made, bottled, or sold under or in accordance with any municipal, State,
Federal, or foreign authorization, law, or regulation, unless such
statement appears in the manner authorized by 5.42 for labels of
distilled spirits. If a municipal, State or Federal permit number is
stated, such permit number shall not be accompanied by any additional
statement relating thereto.
(7) The words ''bond'', ''bonded'', ''bottled in bond'', ''aged in
bond'', or phrases containing these or synonymous terms, unless such
words or phrases appear, pursuant to 5.42, on labels of the distilled
spirits advertised, and are stated in the advertisement in the manner
and form in which they are permitted to appear on the label.
(8) The word ''pure'' unless:
(i) It refers to a particular ingredient used in the production of
the distilled spirits, and is a truthful representation about the
ingredient; or
(ii) It is part of the bona fide name of a permittee or retailer from
whom the distilled spirits are bottled; or
(iii) It is part of the bona fide name of the permittee who bottled
the distilled spirits.
(9) The words ''double distilled'' or ''triple distilled'' or any
similar terms unless it is a truthful statement of fact; except that
''double distilled'' or ''triple distilled'' shall not be permitted in
advertisements of distilled spirits produced by the redistillation
method when a second or third distillation step is a necessary
distillation process for the production of the product.
(b) Statements inconsistent with labeling. (1) Advertisements shall
not contain any statement concerning a brand or lot of distilled spirits
that is inconsistent with any statement on the labeling thereof.
(2) Any label depicted on a bottle in an advertisement shall be a
reproduction of an approved label.
(c) Statement of age. The advertisement shall not contain any
statement, design, or device directly or by implication concerning age
or maturity of any brand or lot of distilled spirits unless a statement
of age appears on the label of the advertised product. When any such
statement, design, or device concerning age or maturity is contained in
any advertisement, it shall include (in direct conjunction therewith and
with substantially equal conspicuousness) all parts of the statement, if
any, concerning age and percentages required to be made on the label
under the provisions of 5.31 through 5.42. An advertisement for any
whisky or brandy (except immature brandies) which is not required to
bear a statement of age on the label or an advertisement for any rum or
Tequila, which has been aged for not less than 4 years may, however,
contain inconspicuous, general representation as to age, maturity or
other similar representations even though a specific age statement does
not appear on the label of the advertised product and in the
advertisement itself.
(d) Curative and therapeutic claims. Advertisements shall not
contain any statement, design, representation, pictorial representation,
or device representing that the use of distilled spirits has curative or
therapeutic effects if such statement is untrue in any particular or
tends to create a misleading impression.
(e) Place of origin. The advertisement shall not represent that the
distilled spirits were manufactured in or imported from a place or
country other than that of their actual origin, or were produced or
processed by one who was not in fact the actual producer or processor.
(f) Confusion of brands. Two or more different brands or lots of
distilled spirits shall not be advertised in one advertisement (or in
two or more advertisements in one issue of a periodical or newspaper, or
in one piece of other written, printed, or graphic matter) if the
advertisement tends to create the impression that representations made
as to one brand or lot apply to the other or others, and if as to such
latter the representations contravene any provisions of this subpart or
are in any respect untrue.
(g) Flags, seals, coats of arms, crests, and other insignia. An
advertisement shall not contain any statement, design, device, or
pictorial representation which the Director finds relates to, or is
capable of being construed as relating to the armed forces of the United
States, or the American flag, or any emblem, seal, insignia, or
decoration associated with such flag or armed forces; nor shall any
advertisement contain any statement, design, device, or pictorial
representation of or concerning any flag, seal, coat of arms, crest, or
other insignia, likely to mislead the consumer to believe that the
product has been endorsed, made, or used by, or produced for, or under
the supervision of, or in accordance with the specifications of the
government, organization, family, or individual with whom such flag,
seal, coat of arms, crest, or insignia is associated.
(h) Deceptive advertising techniques. Subliminal or similar
techniques are prohibited. ''Subliminal or similar techniques,'' as
used in this part, refers to any device or technique that is used to
convey, or attempts to convey, a message to a person by means of images
or sounds of a very brief nature that cannot be perceived at a normal
level of awareness.
(T.D. 7020, 34 FR 20337, Dec. 30, 1969, as amended by T.D. ATF-180,
49 FR 31674, Aug. 8, 1984)
27 CFR 5.66 Comparative advertising.
(a) General. Comparative advertising shall not be disparaging of a
competitor's product.
(b) Taste tests. (1) Taste test results may be used in
advertisements comparing competitors' products unless they are
disparaging, deceptive, or likely to mislead the consumer.
(2) The taste test procedure used shall meet scientifically accepted
procedures. An example of a scientifically accepted procedure is
outlined in the Manual on Sensory Testing Methods, ASTM Special
Technical Publication 434, published by the American Society for Testing
and Materials, 1916 Race Street, Philadelphia, Pennsylvania 19103, ASTM,
1968, Library of Congress Catalog Card Number 68-15545.
(3) A statement shall appear in the advertisement providing the name
and address of the testing administrator.
(T.D. ATF-180, 49 FR 31674, Aug. 8, 1984)
27 CFR 5.66 PART 6 -- ''TIED-HOUSE''
27 CFR 5.66 Subpart A -- Scope of Regulations
Sec.
6.1 General.
6.2 Territorial extent.
6.3 Application.
6.4 Jurisdictional limits.
27 CFR 5.66 Subpart B -- Definitions
6.11 Meaning of terms.
27 CFR 5.66 Subpart C -- Unlawful Inducements
6.21 Application.
6.25 General.
6.26 Indirect interest.
6.27 Proprietary interest.
6.31 General.
6.32 Indirect interest.
6.33 Proprietary interest.
6.34 Mortgages.
6.35 Renting display space.
6.41 General.
6.42 Indirect inducement through third party arrangements.
6.43 Sale of equipment.
6.44 Free warehousing.
6.45 Assistance in acquiring license.
6.46 Outside signs.
6.47 Item intended for consumers.
6.51 General.
6.52 Cooperative advertising.
6.53 Advertising in ballparks, racetracks, and stadiums.
6.54 Advertising in retailer publications.
6.55 Display service.
6.56 Renting display space.
6.61 Guaranteeing loans.
6.65 General.
6.66 Calculation of period.
6.67 Sales to retailer whose account is in arrears. (Reserved)
6.71 Quota sales.
6.72 ''Tie-in'' sales.
27 CFR 5.66 Subpart D -- Exceptions
6.81 General.
6.82 Cost adjustment factor.
6.83 Product displays.
6.84 Inside signs.
6.85 Retailer advertising specialties.
6.86 Wine lists.
6.87 Consumer advertising specialties.
6.88 Glassware.
6.89 Tapping accessories.
6.90 Supplies.
6.91 Samples.
6.92 Newspaper cuts.
6.93 Combination packaging.
6.94 Educational seminars.
6.95 Consumer tasting or sampling at retail establishments.
6.96 Consumer promotions.
6.97 Coil cleaning service.
6.98 Advertising service.
6.99 Stocking, rotation and pricing service.
6.100 Participation in retailer association activities.
6.101 Merchandise.
Authority: 49 Stat. 981, as amended (27 U.S.C. 205); 44 U.S.C.
3504(h).
Source: T.D. ATF-74, 45 FR 63251, Sept. 23, 1980, unless otherwise
noted.
27 CFR 5.66 Subpart A -- Scope of Regulations
27 CFR 6.1 General.
The regulations in this part, issued pursuant to section 5 of the
Federal Alcohol Administration Act (27 U.S.C. 205), specify practices
which are prohibited by subsection (b), ''Tied-house'', and provide the
exception to these prohibitions. This part does not attempt to
enumerate all of the practices prohibited by section 5(b) of the Act.
Nothing in this part shall operate to exempt any person from the
requirements of any State law or regulation.
27 CFR 6.2 Territorial extent.
This part applies to the several States of the United States, the
District of Columbia, and Puerto Rico.
27 CFR 6.3 Application.
(a) General. This part applies only to transactions between industry
members and retailers. It does not apply to transactions between two
industry members (for example, between a producer and a wholesaler), or
to transactions between an industry member and a retailer wholly owned
by that industry member.
(b) Transaction involving State agencies. The regulations in this
part apply only to transactions between industry members and State
agencies operating as retailers as defined in this part. The
regulations do not apply to State agencies with regard to their
wholesale dealings with retailers.
27 CFR 6.4 Jurisdictional limits.
(a) General. The regulations in this part apply where:
(1) The industry member induces a retailer to purchase distilled
spirits, wine, or malt beverages from such industry member to the
exclusion in whole or in part of products sold or offered for sale by
other persons in interstate or foreign commerce; and
(2) If: (i) The inducement is made in the course of interstate or
foreign commerce; or
(ii) The industry member engages in the practice of using an
inducement to such an extent as substantially to restrain or prevent
transactions in interstate or foreign commerce in any such products; or
(iii) The direct effect of the inducement is to prevent, deter,
hinder or restrict other persons from selling or offering for sale any
such products to such retailer in interstate or foreign commerce.
(b) Malt beverages. In the case of malt beverages, this part applies
to transactions between a retailer in any State and a brewer, importer,
or wholesaler of malt beverages inside or outside such State only to the
extent that the law of such State imposes requirements similar to the
requirements of section 5(b) of the Federal Alcohol Administration Act
(27 U.S.C. 205(b)), with respect to similar transactions between a
retailer in such State and a brewer, importer, or wholesaler or malt
beverage in such State, as the case may be.
27 CFR 6.4 Subpart B -- Definitions
27 CFR 6.11 Meaning of terms.
As used in this part, unless the context otherwise requires, terms
have the meanings given in this section. Any other term defined in the
Federal Alcohol Administration Act and used in this part shall have the
meaning assigned to it by that Act.
Act. The Federal Alcohol Administration Act.
Equipment. All functional items such as tap boxes, glassware, pouring
racks, and similar items used in the conduct of a retailer's business.
Industry member. Any person engaged in business as a distiller,
brewer, rectifier, blender, or other producer, or as an importer or
wholesaler, of distilled spirits, wine or malt beverages, or as a
bottler, or warehousemen and bottler, of distilled spirits; industry
member does not include an agency of a State or political subdivision
thereof, or an officer or employee of such agency.
Product. Distilled spirits, wine or malt beverages, as defined in the
Federal Alcohol Administration Act.
Retailer. Any person engaged in the sale of distilled spirits, wine
or malt beverages to consumers. A wholesaler who makes incidental
retail sales representing less than five percent of the wholesaler's
total sales volume for the preceding two-month period shall not be
considered a retailer with respect to such incidental sales.
Retailer establishment. Any premises where distilled spirits, wine
or malt beverages are sold or offered for sale to consumers, whether for
consumption on or off the premises where sold.
27 CFR 6.11 Subpart C -- Unlawful Inducements
27 CFR 6.11 General
27 CFR 6.21 Application.
Except as provided in Subpart D, it is unlawful for any industry
member to induce, directly or indirectly, any retailer to purchase any
products from the industry member to the exclusion, in whole or in part,
of such products sold or offered for sale by other persons in interstate
or foreign commerce by any of the following means:
(a) By acquiring or holding (after the expiration of any license held
at the time the FAA Act was enacted) any interest in any license with
respect to the premises of the retailer;
(b) By acquiring any interest in the real or personal property owned,
occupied, or used by the retailer in the conduct of his business;
(c) By furnishing, giving, renting, lending, or selling to the
retailer, any equipment, fixtures, signs, supplies, money, services or
other thing of value, subject to the exceptions contained in Subpart D;
(d) By paying or crediting the retailer for any advertising, display,
or distribution service;
(e) By guaranteeing any loan or the repayment of any financial
obligation of the retailer;
(f) By extending to the retailer credit for a period in excess of the
credit period usual and customary to the industry for the particular
class of transactions as prescribed in 6.65; or
(g) By requiring the retailer to take and dispose of a certain quota
of any such products.
27 CFR 6.21 Interest in Retail License
27 CFR 6.25 General.
Industry members are prohibited from inducing the purchases of a
retailer by acquiring or holding any interest in any license (State,
county or municipal) with respect to the premises of a retailer.
27 CFR 6.26 Indirect interest.
Industry member interest in retail licenses includes any interest
acquired by corporate officials, partners, employees or other
representatives of the industry member. Any interest in a retail
license acquired by a separate corporation in which the industry member
or its officials, hold ownership or are otherwise affiliated, is an
interest in a retail license.
27 CFR 6.27 Proprietary interest.
(a) Complete ownership. Outright ownership of a retail business by
an industry member is not prohibited.
(b) Partial ownership. Less than complete ownership of a retail
business by an industry member constitutes an interest in a retail
license within the meaning of the Act.
27 CFR 6.27 Interest in Retail Property
27 CFR 6.31 General.
Industry members are prohibited from inducing the purchases of
retailers by acquiring an interest in real or personal property owned,
occupied, or used by the retailer in the conduct of the business.
27 CFR 6.32 Indirect interest.
Industry member interest in retail property includes any interest
acquired by corporate officials, partners, employees or other
representatives of the industry member. Any interest in retail property
acquired by a separate corporation in which the industry member or its
officials, hold ownership or are otherwise affiliated, is an interest in
retail property.
27 CFR 6.33 Proprietary interest.
(a) Complete ownership. Outright ownership of a retail business by
an industry member is not prohibited.
(b) Partial ownership. Less than complete ownership of a retail
business by an industry member constitutes an interest in retail
property within the meaning of the Act.
27 CFR 6.34 Mortgages.
The acquisition of a mortgage on a retailer's real or personal
property by an industry member constitutes an interest in the retailer's
property within the meaning of the Act.
27 CFR 6.35 Renting display space.
The renting of display space by an industry member at a retail
establishment constitutes an interest in the retailer's property within
the meaning of the Act.
27 CFR 6.35 Furnishing Things of Value
27 CFR 6.41 General.
Subject to the exceptions listed in Subpart D, industry members are
prohibited from inducing the purchases of a retailer by furnishing,
giving, renting, lending or selling to the retailer any equipment,
fixtures, signs, supplies, money, services or other thing of value.
27 CFR 6.42 Indirect inducement through third party arrangements.
The furnishing, giving, renting, lending or selling of equipment,
fixtures, signs, supplies, money, services, or other thing of value by
an industry member to a third party, such as a retailer association or
display company where the benefits resulting from such thing of value
flow to individual retailers, is the indirect furnishing of a thing of
value within the meaning of the Act. This section does not prohibit
third parties from furnishing, giving, renting, lending, or selling
equipment, fixtures, signs, supplies, money, services, or things of
value to retailers which industry members may lawfully provide to
retailers under Subpart D of this part.
27 CFR 6.43 Sale of equipment.
A transaction in which equipment is sold to a retailer by an industry
member, except as provided in 6.88 and 6.89, is the selling of
equipment within the meaning of the Act regardless of how sold.
Further, the negotiation by an industry member of a special price to a
retailer for equipment from an equipment company is the furnishing of a
thing of value within the meaning of the Act.
27 CFR 6.44 Free warehousing.
The furnishing of free warehousing by delaying delivery of distilled
spirits, wine, or malt beverages beyond the time that payment for the
product is received, or if a retailer is purchasing on credit, delaying
final delivery of products beyond the close of the period of time for
which credit is lawfully extended, is the furnishing of a service or
thing of value within the meaning of the Act.
27 CFR 6.45 Assistance in acquiring license.
Any assistance (financial, legal, administrative or influential)
given the retailer by an industry member in the retailer's acquisition
of the retailer's license is the furnishing of a service or thing of
value within the meaning of the Act.
27 CFR 6.46 Outside signs.
(a) Furnished to retailers. The furnishing of outside signs to
retailers by an industry member is the furnishing of a thing of value
within the meaning of the Act.
(b) Benefiting a retailer. The placement by an industry member of a
''billboard'' or ''spectacular'' sign, advertising distilled spirits,
wine, or malt beverages, on the wall or roof of a building adjacent to
or occupied by a retailer is the furnishing of a thing of value within
the meaning of the Act if (1) the sign contains a panel identifying the
retailer, or (2) the retailer is compensated, directly or indirectly
(through a sign company), in conjunction with the placement of the sign.
27 CFR 6.47 Item intended for consumers.
Except as provided in 6.87 and 6.93, the furnishing of things of
value such as trading stamps, coupons, non-alcoholic mixers, pouring
racks, and the like to retailers is the furnishing of a thing of value
within the meaning of the Act regardless of whether the industry member
intends for the items to be distributed free of charge to consumers.
27 CFR 6.47 Paying for Advertising, Display or Distribution Service
27 CFR 6.51 General.
Industry members are prohibited from inducing the purchases of a
retailer by paying or crediting the retailer for any advertising,
display or distribution service, whether or not the advertising, display
or distribution service received is commensurate with the amount paid by
the retailer.
27 CFR 6.52 Cooperative advertising.
An arrangement in which an industry member participates with a
retailer in paying for an advertisement placed by the retailer
constitutes paying the retailer for advertising within the meaning of
the Act.
27 CFR 6.53 Advertising in ballparks, racetracks, and stadiums.
The purchase, by an industry member, of advertising on signs,
scoreboards, programs, scorecards, and the like at ballparks, racetracks
or stadiums, from the retail concessionaire constitutes paying the
retailer for an advertising service within the meaning of the Act.
27 CFR 6.54 Advertising in retailer publications.
The purchase, by an industry member, of advertising in a retailer
publication for distribution to consumers or the general public
constitutes paying the retailer for advertising within the meaning of
the Act.
27 CFR 6.55 Display service.
Industry member reimbursements to retailers for setting up product or
other displays constitutes paying the retailer for rendering a display
service within the meaning of the Act.
27 CFR 6.56 Renting display space.
A promotion whereby an industry member rents display space at a
retail establishment constitutes paying the retailer for rendering a
display service within the meaning of the Act.
27 CFR 6.56 Guaranteeing Loans
27 CFR 6.61 Guaranteeing loans.
An industry member is prohibited from inducing the purchases of a
retailer by guaranteeing any loan or the repayment of any financial
obligation of a retailer.
27 CFR 6.61 Extension of Credit
27 CFR 6.65 General.
Industry members are prohibited from inducing the purchases of a
retailer by the extension of credit to the retailer for a period of time
in excess of 30 days from the date of delivery.
27 CFR 6.66 Calculation of period.
For the purpose of this part, the period of credit is calculated as
the time elapsing between the date of delivery of the product and the
date of full legal discharge of the retailer, through the payment of
cash or its equivalent, from all indebtedness arising from the
transaction.
6.67 Sales to retailer whose account is in arrears. (Reserved)
27 CFR 6.66 Quota Sales
27 CFR 6.71 Quota sales.
An industry member is prohibited from inducing the purchases of a
retailer by requiring a retailer to take and dispose of any quota of
distilled spirits, wine, or malt beverages.
27 CFR 6.72 ''Tie-in'' sales.
A requirement that a retailer purchase one product in order to
purchase another is prohibited. This includes combination sales if one
or more products may be purchased only in combination with other
products and not individually. However, an industry member is not
prohibited from selling at a special combination price, two or more
kinds or brands of products to a retailer, provided (a) the retailer has
the option of purchasing either product at the usual price, and (b) the
retailer is not required to purchase any product he or she does not
want.
27 CFR 6.72 Subpart D -- Exceptions
27 CFR 6.81 General.
(a) Application. An industry member may furnish a retailer
equipment, inside signs, supplies, services, or other thing of value,
under the conditions and within the limitations prescribed by this
subpart. The furnishing of these items or services may not be
conditioned on the purchase of distilled spirits, wine or malt
beverages.
(b) Recordkeeping requirements. Industry members shall keep and
maintain records on the permit premises, for a three year period, of all
items furnished to retailers under 6.83, 6.85, 6.88, 6.89, 6.90, 6.91,
6.96(a), and 6.100. Commerical records or invoices may be used to
satisfy this recordkeeping requirement if all required information is
shown. These records shall show:
(1) The name and address of the retailer receiving the item;
(2) The date furnished;
(3) The item furnished;
(4) The industry member's cost of the item furnished (determined by
manufacturer's invoice price); and
(5) Charges to the retailer for any item.
(Approved by the Office of Management and Budget under control number
1512-0392)
(T.D. ATF-74, 45 FR 63251, Sept. 23, 1980; 45 FR 74919, Nov. 13,
1980; T.D. ATF-172, 49 FR 14941, Apr. 16, 1984)
27 CFR 6.82 Cost adjustment factor.
(a) General. A ''cost adjustment factor'' will be used to
periodically update the dollar limitations prescribed in this subpart.
The Director, Bureau of Alcohol, Tobacco and Firearms, shall establish
the adjusted dollar limitation on an annual basis beginning in January
1981.
(b) Definition. ''Cost adjustment factor'' is a percentage equal to
the change in the Bureau of Labor Statistics consumer price index.
27 CFR 6.83 Product displays.
(a) General. An industry member may furnish, give, rent, loan, or
sell product displays to a retailer, subject to the limitations
prescribed in paragraph (c) of this section.
(b) Definition. Product display means any wine racks, bins, barrels,
casks, shelving, and the like from which distilled spirits, wine, or
malt beverages are displayed and sold.
(c) Conditions and limitations. (1) The total value of all product
displays furnished by an industry member under paragraph (a) of this
section may not exceed $100 per brand in use at any one time in any one
retail establishment. The value of a product display is the actual cost
to the industry member who initially purchased it. Transportation and
installation costs are excluded.
(2) Industry members may not pool or combine their dollar limitations
in order to provide a retailer a product display valued in excess of
$100 per brand.
(3) Product displays shall bear conspicuous and substantial
advertising matter.
27 CFR 6.84 Inside signs.
(a) General. An industry member may furnish, give, rent, loan, or
sell to a retailer inside signs which bear advertising matter. Inside
signs include such things as posters, placards, designs, mechanical
devices, and window decorations.
(b) Conditions and limitations. Industry members may furnish inside
signs to retailers under the following limitations:
(1) The inside sign shall have no secondary value and be of value to
the retailer only as advertising.
(2) The inside sign shall be used only in the windows or other
interior portions of the retail establishment.
(3) The industry member may not directly or indirectly pay or credit
the retailer for displaying the inside sign or for any expense
incidental to its operation.
27 CFR 6.85 Retailer advertising specialties.
(a) General. An industry member may furnish, give, rent, loan, or
sell retailer advertising specialties to a retailer if these items bear
advertising matter and are primarily valuable to the retailer as point
of sale advertising. These items include such things as trays,
coasters, mats, menu cards, meal checks, paper napkins, foam scrapers,
back bar mats, thermometers, clocks, and calendars. An industry member
may add the name or name and address of the retailer to the retailer
advertising specialty.
(b) Limitations. (1) The total value of all retailer advertising
specialties furnished by an industry member to a retailer may not exceed
$50 per brand in any one calendar year per retail establishment. The
value of a retailer advertising specialty is the actual cost of that
item to the industry member who initially purchased it. Transportation
and installation costs are excluded.
(2) Industry members may not pool or combine their dollar limitations
in order to provide a retailer with retailer advertising specialties
valued in excess of $50 per brand.
27 CFR 6.86 Wine lists.
An industry member may furnish, give, rent, loan, or sell wine lists
or wine menus to retailers.
27 CFR 6.87 Consumer advertising specialties.
Consumer advertising specialties, such as ash trays, bottle or can
openers, cork screws, shopping bags, matches, printed recipes,
pamphlets, cards, leaflets, blotters, post cards, and pencils, which
bear advertising matter may be furnished, given, or sold to a retailer
for unconditional distribution by the retailer to the general public.
The retailer may not be paid or credited in any manner directly or
indirectly for this distribution service.
27 CFR 6.88 Glassware.
An industry member may sell glassware to a retailer if the glassware
is sold at a price not less than the cost to the industry member who
initially purchased it, and if the price is collected within 30 days of
the date of sale.
27 CFR 6.89 Tapping accessories.
Tapping accessories, such as standards, faucets, rods, vents, taps,
tap standards, hoses, washers, couplings, gas gauges, vent tongues,
shanks, and check valves, may be sold to a retailer and installed in the
retailer's establishment if the tapping accessories are sold at a price
not less than the cost to the industry member who initially purchased
them, and if the price is collected within 30 days of the date of sale.
27 CFR 6.90 Supplies.
Carbon dioxide gas or ice may be sold to a retailer, if sold in
accordance with the reasonable open market price in the locality where
sold, and if the price is collected within 30 days of the date of sale.
27 CFR 6.91 Samples.
An industry member may furnish or give a sample of distilled spirits,
wine, or malt beverages to a retailer who has not previously purchased
the brand from that industry member. For each retail establishment, the
industry member may give not more than 3 gallons of any brand of malt
beverage, not more than 500 milliliters of any brand of distilled
spirits, and not more than 3 liters of any brand of wine. If the
retailer is an agency of a State or a political subdivision of a State,
the industry member may furnish not more than 2 liters of any brand of
distilled spirits. If a particular product is not available in a size
within the quantity limitations of this section, an industry member may
furnish to a retailer the next largest size.
27 CFR 6.92 Newspaper cuts.
Newspaper cuts, mats, or engraved blocks for use in retailers'
advertisements may be furnished, given, rented, loaned, or sold by an
industry member to a retailer selling the industry member's products.
27 CFR 6.93 Combination packaging.
An industry member may package and distribute distilled spirits,
wine, or malt beverages in combination with other items provided that:
(a) The items have no value or benefit to the retailer other than
that of having the potential of attracting purchasers and thereby
promoting sales;
(b) The package (product plus non-alcoholic item) is designed to be
delivered intact to the consumer; and
(c) Any additional cost incurred in creating the combination package
is passed on to the retailer.
27 CFR 6.94 Educational seminars.
An industry member may give or sponsor educational seminars for
employees of retailers either at the industry member's premises or at
the retail establishment. Examples would be seminars dealing with use
of a retailer's equipment, training seminars for employees of retailers,
or tours of industry member's plant premises. This section does not
authorize an industry member to pay a retailer's expense in conjunction
with an educational seminar.
27 CFR 6.95 Consumer tasting or sampling at retail establishments.
An industry member may conduct tasting or sampling activities at a
retail establishment. The industry member may purchase the products to
be used from the retailer, but may not purchase them from the retailer
for more than the ordinary retail price.
27 CFR 6.96 Consumer promotions.
(a) Coupons. An industry member may furnish to consumers, coupons
which are redeemable at a retail establishment under the following
conditions:
(1) The coupons may not specify a particular retailer or group of
retailers where such coupons can be redeemed.
(2) An industry member may reimburse a retailer for the face value of
all coupons redeemed, and pay a retailer a usual and customary handling
fee for the redemption of coupons.
(3) Payments for the redemption of coupons shall be made directly to
the retail entity to reduce the cost of sales. An industry member may
not pay officers, employees or representatives of retailers or
wholesalers for the redemption of coupons.
(b) Direct offerings. Contest prizes, premium offers, refunds, and
like items may be offered by industry members directly to consumers.
Officers, employees and representatives of wholesalers or retailers are
excluded from particiption.
27 CFR 6.97 Coil cleaning service.
Coil cleaning service may be furnished, given or sold to a retailer
of wine or malt beverages.
27 CFR 6.98 Advertising service.
The names and addresses of retailers selling the products of an
industry member may be listed in an advertisement of that industry
member, if:
(a) The advertisement does not also contain the retail price of the
product, and
(b) The listing is the only reference to the retailer in the
advertisement and is relatively inconspicuous in relation to the
advertisement as a whole.
Picture or illustrations of retail establishments and laudatory
references to retailers in industry member advertisements are not hereby
authorized.
27 CFR 6.99 Stocking, rotation and pricing service.
Industry members may, at a retail establishment, stock, rotate and
affix the price to distilled spirits, wine, or malt beverages which they
sell, provided products purchased from other industry members are not
altered or disturbed. The rearranging or resetting of all or part of a
store or liquor department is not hereby authorized.
27 CFR 6.100 Participation in retailer association activities.
An industry member may participate in retailer association
activities. An industry member may:
(a) Display its products at a convention or trade show,
(b) Rent display booth space if the rental fee is not excessive and
is the same as paid by all exhibitors,
(c) Provide its own hospitality which is independent from association
sponsored activities,
(d) Purchase tickets to functions and pay registration fees if the
payments or fees are not excessive and are the same as paid by all
exhibitors, and
(e) Make payments for advertisements in programs or brochures issued
by retailer associations at a convention or trade show if the total
payments made by an industry member for all such advertisements do not
exceed $100 per year for any retailer association.
27 CFR 6.101 Merchandise.
(a) General. An industry member, who is also engaged in business as
a bona fide vendor of other merchandise (for example, groceries or
drugs) may sell that merchandise to a retailer if:
(1) The merchandise is sold at its fair market value,
(2) The merchandise is not sold in combination with distilled
spirits, wines, or malt beverages, and
(3) The merchandise is itemized separately on the industry member's
invoices and other records.
(b) Things of value covered in other sections of this part.
Equipment, fixtures, signs, glassware, supplies, services, and
advertising specialties may be furnished to retailers only as provided
in other sections within this part.
(T.D. ATF-74, 45 FR 63251, Sept. 23, 1980; 45 FR 66007, Oct. 6,
1980)
27 CFR 6.101 PART 7 -- LABELING AND ADVERTISING OF MALT BEVERAGES
27 CFR 6.101 Subpart A -- Scope
Sec.
7.1 General.
7.2 Territorial extent.
7.3 Forms prescribed.
7.4 Related regulations.
27 CFR 6.101 Subpart B -- Definitions
7.10 Meaning of terms.
27 CFR 6.101 Subpart C -- Labeling Requirements for Malt Beverages
7.20 General.
7.21 Misbranding.
7.22 Mandatory label information.
7.23 Brand names.
7.24 Class and type.
7.25 Name and address.
7.26 Alcoholic content.
7.27 Net contents.
7.28 General requirements.
7.29 Prohibited practices.
27 CFR 6.101 Subpart D -- Requirements for Withdrawal of Imported Malt
Beverages From Customs Custody
7.30 Application.
7.31 Label approval and release.
27 CFR 6.101 Subpart E -- Requirements for Approval of Labels of Malt
Beverages Domestically Bottled or Packed
7.40 Application.
7.41 Certificates of label approval.
7.42 Exhibiting certificates to Government officials.
27 CFR 6.101 Subpart F -- Advertising of Malt Beverages
7.50 Application.
7.51 Definitions.
7.52 Mandatory statements.
7.53 Legibility of mandatory information.
7.54 Prohibited practices.
7.55 Comparative advertising.
27 CFR 6.101 Subpart G -- General Provisions
7.60 Exports.
Authority: 27 U.S.C. 205.
Source: T.D. 6521, 25 FR 13859, Dec. 29, 1960, unless otherwise
noted.
Editorial Note: For a document affecting Part 7, see the editorial
note appearing at the beginning of this chapter.
27 CFR 6.101 Subpart A -- Scope
27 CFR 7.1 General.
The regulations in this part relate to the labeling and advertising
of malt beverages.
27 CFR 7.2 Territorial extent.
This part applies to the several States of the United States, the
District of Columbia and the Commonwealth of Puerto Rico.
27 CFR 7.3 Forms prescribed.
(a) The Director is authorized to prescribe all forms required by
this part. All of the information called for in each form shall be
furnished as indicated by the headings on the form and the instructions
on or pertaining to the form. In addition, information called for in
each form shall be furnished as required by this part.
(b) ''Public Use Forms'' (ATF Publication 1322.1) is a numerical
listing of forms issued or used by the Bureau of Alcohol, Tobacco and
Firearms. This publication is available from the Superintendent of
Documents, U.S. Government Printing Office, Washington, D.C. 20402.
(c) Requests for forms should be mailed to the ATF Distribution
Center, 7943 Angus Court, Springfield, Virginia 22153.
(T.D. ATF-92, 46 FR 46912, Sept. 23, 1981, as amended by T.D.
ATF-249, 52 FR 5956, Feb. 27, 1987)
27 CFR 7.4 Related regulations.
Regulations relating to this part are listed below:
27 CFR Part 1 -- Basic Permit Requirements Under the Federal Alcohol
Administration Act.
27 CFR Part 4 -- Labeling and Advertising of Wine.
27 CFR Part 5 -- Labeling and Advertising of Distilled Spirits.
27 CFR Part 16 -- Alcoholic Beverage Health Warning Statement.
27 CFR Part 25 -- Beer.
27 CFR Part 200 -- Rules of Practice in Permit Proceedings.
27 CFR Part 250 -- Liquors and Articles from Puerto Rico and the
Virgin Islands.
27 CFR Part 251 -- Importation of Distilled Spirits, Wines and Beer.
(T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-294,
55 FR 5421, Feb. 14, 1990)
27 CFR 7.4 Subpart B -- Definitions
27 CFR 7.10 Meaning of terms.
As used in this part, unless the context otherwise requires, terms
shall have the meaning ascribed in this subpart.
Act. The Federal Alcohol Administration Act.
Advertisement. See 7.10 for meaning of term as used in Subpart F of
this part.
Brand label. The label carrying, in the usual distinctive design,
the brand name of the malt beverage.
Bottler. Any person who places malt beverages in containers of a
capacity of one gallon or less.
Container. Any can, bottle, barrel, keg, or other closed receptacle,
irrespective of size or of the material from which made, for use for the
sale of malt beverages at retail.
Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the
Department of the Treasury, Washington, D.C.
Gallon. A U.S. gallon of 231 cubic inches of malt beverages at 39.1
F (4 C). All other liquid measures used are subdivisions of the gallon
as defined.
Interstate or foreign commerce. Commerce between any State and any
place outside thereof, or commerce within any Territory or the District
of Columbia, or between points within the same State but through any
place outside thereof.
Malt beverage. A beverage made by the alcoholic fermentation of an
infusion or decoction, or combination of both, in potable brewing water,
of malted barley with hops, or their parts, or their products, and with
or without other malted cereals, and with or without the addition of
unmalted or prepared cereals, other carbohydrates or products prepared
therefrom, and with or without the addition of carbon dioxide, and with
or without other wholesome products suitable for human food consumption.
Other terms. Any other term defined in the Federal Alcohol
Administration Act and used in this part shall have the same meaning
assigned to it by the Act.
Packer. Any person who places malt beverages in containers of a
capacity in excess of one gallon.
Person. Any individual, partnership, joint-stock company, business
trust, association, corporation, or other form of business enterprise,
including a receiver trustee, or liquidating agent, and including an
officer or employee of any agency of a State or political subdivision
thereof.
Regional director (compliance). The principal ATF regional official
responsible for administering regulations in this part.
United States. The several States, the District of Columbia, and
Puerto Rico; the term ''State'' includes the District of Columbia and
Puerto Rico.
(T.D. ATF-48, 43 FR 13534, Mar. 31, 1978; 44 FR 55839, Sept. 28,
1979, as amended by T.D. ATF-66, 45 FR 40550, June 13, 1980; T.D.
ATF-94, 46 FR 55097, Nov. 6, 1981)
27 CFR 7.10 Subpart C -- Labeling Requirements for Malt Beverages
27 CFR 7.20 General.
(a) Application. This subpart shall apply to malt beverages sold or
shipped or delivered for shipment, or otherwise introduced into or
received in any State from any place outside thereof, only to the extent
that the law of such State imposes similar requirements with respect to
the labeling of malt beverages not sold or shipped or delivered for
shipment or otherwise introduced into or received in such State from any
place outside thereof.
(b) Marking, branding, and labeling. No person engaged in business
as a brewer, wholesaler, or importer of malt beverages, directly or
indirectly, or through an affiliate, shall sell or ship, or deliver for
sale or shipment, or otherwise introduce in interstate or foreign
commerce, or receive therein, or remove from Customs custody any malt
beverages in containers unless the malt beverages are packaged, and the
packages are marked, branded, and labeled in conformity with this
subpart.
(c) Alteration of labels. (1) It shall be unlawful for any person to
alter, mutilate, destroy, obliterate, or remove any mark, brand, or
label upon malt beverages held for sale in interstate or foreign
commerce or after shipment therein, except as authorized by Federal law.
The regional director (compliance) may, upon written application,
permit additional labeling or relabeling of malt beverages in containers
if, in his judgment, the facts show that the additional labeling or
relabeling is for the purpose of compliance with the requirements of
this subpart or of State law.
(2) Application for permission to relabel shall be accompanied by two
complete sets of the old labels and two complete sets of any proposed
labels, together with a statement of the reasons for relabeling, the
quantity and the location of the malt beverages, and the name and
address of the person by whom they will be relabeled.
(T.D. 6521, 25 FR 13859, Dec. 29, 1960, as amended by T.D. ATF-66, 45
FR 40551, June 13, 1980)
27 CFR 7.21 Misbranding.
Malt beverages in containers shall be deemed to be misbranded:
(a) If the container fails to bear on it a brand label (or a brand
label and other permitted labels) containing the mandatory label
information as required by 7.20 through 7.29 and conforming to the
general requirements specified in this part.
(b) If the container, cap, or any label on the container, or any
carton, case, or other covering of the container used for sale at
retail, or any written, printed, graphic, or other matter accompanying
the container to the consumer buyer contains any statement, design,
device, or graphic, pictorial, or emblematic representation that is
prohibited by 7.20 through 7.29.
(c) If the container has blown, branded, or burned therein the name
or other distinguishing mark of any person engaged in business as a
brewer, wholesaler, bottler, or importer, of malt beverages, or of any
other person, except the person whose name is required to appear on the
brand label.
27 CFR 7.22 Mandatory label information.
There shall be stated:
(a) On the brand label:
(1) Brand name, in accordance with 7.23.
(2) Class, in accordance with 7.24.
(3) Name and address (except when branded or burned in the container)
in accordance with 7.25, except as provided in paragraph (b) of this
section.
(4) Net contents (except when blown, branded, or burned, in the
container) in accordance with 7.27.
(b) On the brand label or on a separate label (back or front):
(1) In the case of imported malt beverages, name and address of
importer in accordance with 7.25.
(2) In the case of malt beverages bottled or packed for the holder of
a permit or a retailer, the name and address of the bottler or packer,
in accordance with 7.25.
(3) Alcoholic content, when required by State law, in accordance with
7.26.
(4) A statement that the product contains FD&C Yellow No. 5, where
that coloring material is used in a product bottled on or after October
6, 1984.
(5) The following statement, separate and apart from all other
information, when saccharin is present in the finished product: Use of
this product may be hazardous to your health. This product contains
saccharin which has been determined to cause cancer in laboratory
animals.
(6) Declaration of sulfites. The statement ''Contains sulfites'' or
''Contains (a) sulfiting agent(s)'' or a statement identifying the
specific sulfiting agent where sulfur dioxide or a sulfiting agent is
detected at a level of 10 or more parts per million, measured as total
sulfur dioxide. The sulfite declaration may appear on a strip label or
neck label in lieu of appearing on the front or back label. The
provisions of this paragraph shall apply to:
(i) Any certificate of label approval issued on or after January 9,
1987;
(ii) Any malt beverage bottled on or after July 9, 1987, regardless
of the date of issuance of the certificate of label approval; and,
(iii) Any malt beverage removed on or after January 9, 1988.
(Paragraph (b)(6) approved by the Office of Management and Budget
under Control No. 1512-0469)
(T.D. 6521, 25 FR 13859, Dec. 29, 1960, as amended by T.D. ATF-94, 46
FR 55097, Nov. 6, 1981; T.D. ATF-150, 48 FR 45557, Oct. 6, 1983; T.D.
ATF-220, 50 FR 51852, Dec. 20, 1985; T.D. ATF-236, 51 FR 34710, Sept.
30, 1986; T.D. ATF-282, 54 FR 7162, Feb. 16, 1989; T.D. ATF-312, 56
FR 31077, July 9, 1991)
27 CFR 7.23 Brand names.
(a) General. The product shall bear a brand name, except that if not
sold under a brand name, then the name of the person required to appear
on the brand label shall be deemed a brand name for the purpose of this
part.
(b) Misleading brand names. No label shall contain any brand name,
which, standing alone, or in association with other printed or graphic
matter, creates any impression or inference as to the age, origin,
identity, or other characteristics of the product unless the Director
finds that such brand name, either when qualified by the word ''brand''
or when not so qualified, conveys no erroneous impressions as to the
age, origin, identity, or other characteristics of the product.
(c) Trade name of foreign origin. This section shall not operate to
prohibit the use by any person of any trade name or brand of foreign
origin not effectively registered in the United States Patent Office on
August 29, 1935, which has been used by such person or his predecessors
in the United States for a period of at least 5 years immediately
preceding August 29, 1935: Provided, That if such trade name or brand
is used, the designation of the product shall be qualified by the name
of the locality in the United States in which produced, and such
qualification shall be in script, type, or printing as conspicuous as
the trade name or brand.
27 CFR 7.24 Class and type.
(a) The class of the malt beverage shall be stated and, if desired,
the type thereof may be stated. Statements of class and type shall
conform to the designation of the product as known to the trade. If the
product is not known to the trade under a particular designation, a
distinctive or fanciful name, together with an adequate and truthful
statement of the composition of the product, shall be stated, and such
statement shall be deemed to be a statement of class and type for the
purposes of this part.
(b) Malt beverages which have been concentrated by the removal of
water therefrom and reconstituted by the addition of water and carbon
dioxide shall for the purpose of this part be labeled in the same manner
as malt beverages which have not been concentrated and reconstituted,
except that there shall appear in direct conjunction with, and as a part
of, the class designation the statement ''PRODUCED FROM ----
CONCENTRATE'' (the blank to be filled in with the appropriate class
designation). All parts of the class designation shall appear in
lettering of substantially the same size and kind.
(c) No product shall be designated as ''half and half'' unless it is
in fact composed of equal parts of two classes of malt beverages the
names of which are conspicuously stated in conjunction with the
designation ''half and half''.
(d) Products containing less than one-half of 1 percent (.5%) of
alcohol by volume shall bear the class designation ''malt beverage,'' or
''cereal beverage,'' or ''near beer.'' If the designation ''near beer''
is used, both words must appear in the same size and style of type, in
the same color of ink, and on the same background. No product
containing less than one-half of 1 percent of alcohol by volume shall
bear the class designations ''beer'', ''lager beer'', ''lager'',
''ale'', ''porter'', or ''stout'', or any other class or type
designation commonly applied to malt beverages containing one-half of 1
percent or more of alcohol by volume.
(e) No product other than a malt beverage fermented at comparatively
high temperature, possessing the characteristics generally attributed to
''ale,'' ''porter,'' or ''stout'' and produced without the use of
coloring or flavoring materials (other than those recognized in standard
brewing practices) shall bear any of these class designations.
(f) Geographical names for distinctive types of malt beverages (other
than names found by the Director under paragraph (g) of this section to
have become generic) shall not be applied to malt beverages produced in
any place other than the particular region indicated by the name unless
(1) in direct conjunction with the name there appears the word ''type''
or the word ''American'', or some other statement indicating the true
place of production in lettering substantially as conspicuous as such
name, and (2) the malt beverages to which the name is applied conform to
the type so designated. The following are examples of distinctive types
of beer with geographical names that have not become generic; Dortmund,
Dortmunder, Vienna, Wein, Weiner, Bavarian, Munich, Munchner, Salvator,
Kulmbacher, Wurtzburger, Pilsen (Pilsener and Pilsner): Provided, That
notwithstanding the foregoing provisions of this section, beer which is
produced in the United States may be designated as ''Pilsen,''
''Pilsener,'' or ''Pilsner'' without further modification, if it
conforms to such type.
(g) Only such geographical names for distinctive types of malt
beverages as the Director finds have by usage and common knowledge lost
their geographical significance to such an extent that they have become
generic shall be deemed to have become generic, e.g., India Pale Ale.
(h) Except as provided in 7.23(b), geographical names that are not
names for distinctive types of malt beverages shall not be applied to
malt beverages produced in any place other than the particular place or
region indicated in the name.
(T.D. 6672, 28 FR 9637, Aug. 31, 1963, as amended at 29 FR 3572, Mar.
20, 1964; T.D. ATF-249, 52 FR 5956, Feb. 27, 1987; T.D. ATF 280, 54 FR
3594, Jan. 25, 1989)
27 CFR 7.25 Name and address.
(a) Domestic malt beverages. (1) On labels of containers of domestic
malt beverages there shall be stated the name of the bottler or packer
and the place where bottled or packed. The bottler's or packer's
principal place of business may be shown in lieu of the actual place
where bottled or packed if the address shown is a location where
bottling or packing operation takes place. The Director may disapprove
the listing of a principal place of business if its use would create a
false or misleading impression as to the geographic origin of the beer.
(2) If malt beverages are bottled or packed for a person other than
the actual bottler or packer there may be stated in addition to the name
and address of the bottler or packer (but not in lieu of), the name and
address of such other person immediately preceded by the words ''bottled
for,'' ''distributed by,'' or other similar appropriate phrase.
(b) Imported malt beverages. On labels of containers of imported
malt beverages, there shall be stated the words ''imported by,'' or a
singular appropriate phrase, and immediately thereafter the name of the
permittee who is the importer, or exclusive agent, or sole distributor,
or other person responsible for the importation, together with the
principal place of business in the United States of such person. In
addition there may, but need not, be stated unless required by State or
foreign law or regulation the name and principal place of business of
the foreign manufacturer, bottler, packer, or shipper.
(c) Post-office address. The ''place'' stated shall be the
post-office address, except that the street address may be omitted. No
additional places or addresses shall be stated for the same person,
unless (1) such person is actively engaged in the conduct of an
additional bona fide and actual malt beverage business at such
additional place or address, and (2) the label also contains, in direct
conjunction therewith, appropriate descriptive material indicating the
function occurring at such additional place or address in connection
with the particular malt beverage.
(Approved by the Office of Management and Budget under control number
1512-0474)
(T.D. 6551, 25 FR 13859, Dec. 29, 1960, as amended by T.D. ATF-225,
51 FR 8492, Mar. 12, 1986)
27 CFR 7.26 Alcoholic content.
(a) The alcoholic content and the percentage and quantity of the
original extract shall not be stated unless required by State law. When
alcoholic content is required to be stated, but the manner of statement
is not specified in the State law, it shall be stated in percentage of
alcohol by weight or by volume, and not by proof or by maximums or
minimums. Otherwise the manner of statement shall be as specified in
the State law.
(b) The terms ''low alcohol'' or ''reduced alcohol'' may be used only
on malt beverage products containing less than 2.5 percent alcohol by
volume.
(c) The term ''non-alcoholic'' may be used on malt beverage products,
provided the statement ''contains less than 0.5 percent (or .5%) alcohol
by volume'' appears in direct conjunction with it, in readily legible
printing and on a completely contrasting background.
(d) The term ''alcohol-free'' may be used only on malt beverage
products containing no alcohol.
(T.D. 6521, 25 FR 13859, Dec. 29, 1960, as amended by T.D. ATF 280,
54 FR 3594, Jan. 25, 1989)
27 CFR 7.27 Net contents.
(a) Net contents shall be stated as follows:
(1) If less than 1 pint, in fluid ounces, or fractions of a pint.
(2) If 1 pint, 1 quart, or 1 gallon, the net contents shall be so
stated.
(3) If more than 1 pint, but less than 1 quart, the net contents
shall be stated in fractions of a quart, or in pints and fluid ounces.
(4) If more than 1 quart, but less than 1 gallon, the net contents
shall be stated in fractions of a gallon, or in quarts, pints, and fluid
ounces.
(5) If more than 1 gallon, the net contents shall be stated in
gallons and fractions thereof.
(b) All fractions shall be expressed in their lowest denominations.
(c) The net contents need not be stated on any label if the net
contents are displayed by having the same blown, branded, or burned in
the container in letters or figures in such manner as to be plainly
legible under ordinary circumstances and such statement is not obscured
in any manner in whole or in part.
27 CFR 7.28 General requirements.
(a) Contrasting background. All labels shall be so designed that all
statements required by this subpart are readily legible under ordinary
conditions, and all the statements are on a contrasting background.
(b) Size of type. (1) Containers of more than one-half pint.
(i) All mandatory information required on labels by this part, except
alcoholic content statements, shall be in script, type, or printing not
smaller than 2 millimeter (or 8-point gothic until January 1, 1983);
except that if contained among other descriptive or explanatory
information, the script, type, or printing of all mandatory information
shall be of a size substantially more conspicuous than that of the
descriptive or explanatory information.
(ii) Where an alcoholic content statement is required by State law
all portions of any such alcoholic content statement shall be of the
same size and kind of lettering and of equally conspicuous color, and
the lettering shall not be larger than 2 millimeters (or 8-point gothic
until January 1, 1983), except when otherwise required by State law.
(2) Containers of one-half pint or less.
(i) All mandatory information required on labels by this part, except
alcoholic content statements, shall be in script, type, or printing not
smaller than 1 millimeter (or 6 point gothic until January 1, 1983);
except that if contained among other descriptive or explanatory
information, the script, type, or printing of all mandatory information
shall be of a size substantially more conspicuous than that of the
descriptive or explanatory information.
(ii) Where an alcoholic content statement is required by State law
all portions of any such alcoholic content statement shall be of the
same size and kind of lettering and of equally conspicuous color, and
the lettering shall not be smaller than 1 millimeter (or 6-point gothic
until January 1, 1983), but shall not be larger than 2 millimeters (or
8-gothic until January 1, 1983, except when otherwise required by State
law.
(c) English language. All information, other than the brand name,
required by this subpart to be stated on labels shall be in the English
language. Additional statements in foreign languages may be made, if
the statements do not conflict with, or are contradictory to, the
requirements of this subpart. Labels on containers of malt beverages
bottled or packed for consumption within Puerto Rico may, if desired,
state the information required by this subpart solely in the Spanish
language, in lieu of the English language, except that the net contents
shall also be stated in the English language.
(d) Labels firmly affixed. All labels shall be affixed to containers
of malt beverages in such manner that they cannot be removed without
thorough application of water or other solvents.
(e) Additional information. Labels may contain information other
than the mandatory label information required by this subpart if the
information complies with the requirements of this subpart and does not
conflict with, or in any manner qualify, statements required by this
part.
(T.D. ATF-66, 45 FR 40552, June 13, 1980, as amended by T.D. ATF-94,
46 FR 55097, Nov. 6, 1981)
27 CFR 7.29 Prohibited practices.
(a) Statements on labels. Containers of malt beverages, or any
labels on such containers, or any carton, case, or individual covering
of such containers, used for sale at retail or any written, printed,
graphic, or other matter accompanying such containers to the consumer
shall not contain:
(1) Any statement that is false or untrue in any particular, or that,
irrespective of falsity, directly, or by ambiguity, omission, or
inference, or by the addition of irrelevant, scientific or technical
matter, tends to create a misleading impression.
(2) Any statement that is disparaging of a competitor's products.
(3) Any statement, design, device, or representation which is obscene
or indecent.
(4) Any statement, design, device, or representation of or relating
to analyses, standards, or tests, irrespective of falsity, which the
Director finds to be likely to mislead the consumer.
(5) Any statement, design, device, or representation of or relating
to any guarantee, irrespective of falsity, which the Director finds to
be likely to mislead the consumer. Money-back guarantees are not
prohibited.
(6) A trade or brand name that is the name of any living individual
of public prominence, or existing private or public organization, or is
a name that is in simulation or is an abbreviation thereof, or any
graphic, pictorial, or emblematic representation of any such individual
or organization, if the use of such name or representation is likely
falsely to lead the consumer to believe that the product has been
endorsed, made, or used by, or produced for, or under the supervision
of, or in accordance with the specifications of, such individual or
organization: Provided, That this paragraph shall not apply to the use
of the name of any person engaged in business as a producer, importer,
bottler, packer, wholesaler, retailer, or warehouseman, of malt
beverages, nor to the use by any person of a trade or brand name that is
the name of any living individual of public prominence, or existing
private or public organization, provided such trade or brand name was
used by him or his predecessors in interest prior to August 29, 1935.
(b) Simulation of Government stamps. No label shall be of such
design as to resemble or simulate a stamp of the United States
Government or of any State or foreign government. No label, other than
stamps authorized or required by the United States Government or any
State or foreign government, shall state or indicate that the malt
beverage contained in the labeled container is brewed, made, bottled,
packed, labeled, or sold under, or in accordance with, any municipal,
State, Federal, or foreign government authorization, law, or regulation,
unless such statement is required or specifically authorized by Federal,
State, or municipal, law or regulation, or is required or specifically
authorized by the laws or regulations of the foreign country in which
such malt beverages were produced. If the municipal or State government
permit number is stated upon a label, it shall not be accompanied by an
additional statement relating thereto, unless required by State law.
(c) Use of word ''bonded'', etc. The words ''bonded'', ''bottled in
bond'', ''aged in bond'', ''bonded age'', ''bottled under customs
supervision'', or phrases containing these or synonymous terms which
imply governmental supervision over production, bottling, or packing,
shall not be used on any label for malt beverages.
(d) Flags, seals, coats of arms, crests, and other insignia. Labels
shall not contain, in the brand name or otherwise, any statement,
design, device, or pictorial representation which the Director finds
relates to, or is capable of being construed as relating to, the armed
forces of the United States, or the American flag, or any emblem, seal,
insignia, or decoration associated with such flag or armed forces; nor
shall any label contain any statement, design, device, or pictorial
representation of or concerning any flag, seal, coat of arms, crest or
other insignia, likely to mislead the consumer to believe that the
product has been endorsed, made, or used by, or produced for, or under
the supervision of, or in accordance with the specifications of the
government, organization, family, or individual with whom such flag,
seal, coat of arms, crest, or insignia is associated.
(e) Curative and therapeutic claims. Labels shall not contain any
statement, design, representation, pictorial representation, or device
representing that the use of malt beverage has curative or therapeutic
effects if such statement is untrue in any particular or tends to create
a misleading impression.
(f) Use of words ''strong'', ''full strength'', and similar words.
Labels shall not contain the words ''strong'', ''full strength'',
''extra strength'', ''high test'', ''high proof'', ''pre-war strength'',
''full oldtime alcoholic strength'', or similar words or statements,
likely to be considered as statements of alcoholic content, except where
required by State law. This does not preclude use of the terms ''low
alcohol,'' ''reduced alcohol,'' ''non-alcoholic,'' and ''alcohol-free,''
in accordance with 7.26 (b), (c), and (d).
(g) Use of numerals. Labels shall not contain any statements,
designs, or devices whether in the form of numerals, letters,
characters, figures, or otherwise, which are likely to be considered as
statements of alcoholic content, unless required by State law.
(h) Coverings, cartons, or cases. Individual coverings, cartons,
cases, or other wrappers of containers of malt beverages, used for sale
at retail, or any written, printed, graphic, or other matter
accompanying the container shall not contain any statement or any
graphic pictorial, or emblematic representation, or other matter, which
is prohibited from appearing on any label or container of malt
beverages.
(T.D. 6521, 25 FR 13859, Dec. 29, 1960, as amended by T.D. ATF-66, 45
FR 40552, June 13, 1980; T.D. ATF-180, 49 FR 31674, Aug. 8, 1984; T.D.
ATF 280, 54 FR 3594, Jan. 25, 1989) )
27 CFR 7.29 Subpart D -- Requirements for Withdrawal of Imported Malt Beverages From Customs Custody
27 CFR 7.30 Application.
Sections 7.30 and 7.31 shall apply to withdrawals of malt beverages
from customs custody only in the event that the laws or regulations of
the State in which such malt beverages are withdrawn for consumption
require that all malt beverages sold or otherwise disposed of in such
State be labeled in conformity with the requirements of 7.20 through
7.29.
27 CFR 7.31 Label approval and release.
(a) Certificate of label approval. No imported malt beverages in
containers shall be released from Customs custody for consumption unless
there is deposited with the appropriate Customs officer at the port of
entry the original or a photostatic copy of an approved certificate of
label approval, ATF Form 5100.31.
(b) Release. If the original or photostatic copy of Form 1649 bears
the signature of the Director, then the brand or lot of imported malt
beverages bearing labels identical with those shown thereon may be
released from U.S. Customs custody.
(c) Relabeling. Imported malt beverages in U.S. Customs custody
which are not labeled in conformity with certificates of label approval
issued by the Director must be relabeled, prior to release, under the
supervision and direction of the U.S. Customs officers of the port at
which the malt beverages are located.
(T.D. ATF-66, 45 FR 40552, June 13, 1980, as amended by T.D. ATF-94,
46 FR 55097, Nov. 6, 1981; T.D. ATF-242, 51 FR 39525, Oct. 29, 1986)
27 CFR 7.31 Subpart E -- Requirements for Approval of Labels of Malt Beverages Domestically Bottled or Packed
27 CFR 7.40 Application.
Sections 7.40 through 7.42 shall apply only to persons bottling or
packing malt beverages (other than malt beverages in customs custody)
for shipment, or delivery for sale or shipment, into a State, the laws
or regulations of which require that all malt beverages sold or
otherwise disposed of in such State be labeled in conformity with the
requirements of 7.20 through 7.29.
27 CFR 7.41 Certificates of label approval.
No person shall bottle or pack malt beverages, or remove malt
beverages from the plant where bottled or packed unless application is
made to the Director, and an approved certificate of label approval, ATF
Form 5100.31, is issued by the Director.
(T.D. ATF-94, 46 FR 55098, Nov. 6, 1981 as amended by T.D. ATF-242,
51 FR 39525, Oct. 29, 1986)
27 CFR 7.42 Exhibiting certificates to Government officials.
Any bottler or packer holding an original or duplicate original of a
certificate of label approval shall, upon demand exhibit such
certificate to a duly authorized representative of the United States
Government or any duly authorized representative of a State or political
subdivision thereof.
27 CFR 7.42 Subpart F -- Advertising of Malt Beverages
27 CFR 7.50 Application.
No person engaged in business as a brewer, wholesaler, or importer,
of malt beverages directly or indirectly or through an affiliate, shall
publish or disseminate or cause to be published or disseminated by radio
or television broadcast, or in any newspaper, periodical, or any
publication, by any sign or outdoor advertisement, or in any other
printed or graphic matter, any advertisement of malt beverages, if such
advertising is in, or is calculated to induce sales in, interstate or
foreign commerce, or is disseminated by mail, unless such advertisement
is in conformity with 7.50-7.55 of this part. Provided, that such
sections shall not apply to outdoor advertising in place on (effective
date of this Treasury decision), but shall apply upon replacement,
restoration, or renovation of any such advertising; and provided
further, that 7.50-7.55 of this part shall apply to advertisements of
malt beverages intended to be sold or shipped or delivered for shipment,
or otherwise introduced into or received in any State from any place
outside thereof, only to the extent that the laws of such State impose
similar requirements with respect to advertisements of malt beverages
manufactured and sold or otherwise disposed of in such State. And
provided further that such sections shall not apply to a retailer or the
publisher of any newspaper, periodical, or other publication, or radio
or television broadcast, unless such retailer or publisher or radio or
television broadcaster is engaged in business as a brewer, wholesaler,
bottler, or importer of malt beverages, directly or indirectly, or
through an affiliate.
(T.D. ATF-180, 49 FR 31675, Aug. 8, 1984)
27 CFR 7.51 Definitions.
As used in 7.50 through 7.55 of this part, the term
''advertisement'' includes any written or verbal statement,
illustration, or depiction which is in, or calculated to induce sales
in, interstate or foreign commerce, or is disseminated by mail, whether
it appears in a newspaper, magazine, trade booklet, menu, wine card,
leaflet, circular, mailer, book insert, catalog, promotional material,
sales pamphlet, or in any written, printed, graphic, or other matter
accompanying the container, representations made on cases, or in any
billboard, sign, or other outdoor advertisement, public transit card,
other periodical literature, publication, or in a radio or television
broadcast, or in any other media; except that such term shall not
include:
(a) Any label affixed to any container of malt beverages; or any
coverings, cartons, or cases of containers of malt beverages used for
sale at retail which constitute a part of the labeling under 7.20
through 7.29 of this part.
(b) Any editorial or other reading material (i.e., news release) in
any periodical or publication or newspaper for the publication of which
no money or valuable consideration is paid or promised, directly or
indirectly, by any brewer, and which is not written by or at the
direction of the brewer.
(T.D. ATF-180, 49 FR 31675, Aug. 8, 1984)
27 CFR 7.52 Mandatory statements.
(a) Responsible advertiser. The advertisement shall state the name
and address of the brewer, bottler, packer, wholesaler, or importer
responsible for its publication or broadcast. Street number and name
may be omitted in the address.
(b) Class. The advertisement shall contain a conspicuous statement
of the class to which the product belongs, corresponding to the
statement of class which is required to appear on the label of the
product.
(c) Exception. (1) If an advertisement refers to a general malt
beverage line or all of the malt beverage products of one company,
whether by the company name or by the brand name common to all the malt
beverages in the line, the only mandatory information necessary is the
name and address of the responsible advertiser. This exception does not
apply where only one type of malt beverage is marketed under the
specific brand name advertised.
(2) On consumer specialty items, the only information necessary is
the company name or brand name of the product.
(T.D. 6521, 25 FR 13859, Dec. 29, 1960, as amended by T.D. ATF-180,
49 FR 31675, Aug. 8, 1984)
27 CFR 7.53 Legibility of mandatory information.
(a) Statements required under 7.50 through 7.55 of this part that
appear in any written, printed, or graphic advertisement shall be in
lettering or type size sufficient to be conspicuous and readily legible.
(b) In the case of signs, billboards, and displays the name and
address of the permittee responsible for the advertisement may appear in
type size of lettering smaller than the other mandatory information,
provided such information can be ascertained upon closer examination of
the sign or billboard.
(c) Mandatory information shall be so stated as to be clearly a part
of the advertisement and shall not be separated in any manner from the
remainder of the advertisement.
(d) Mandatory information for two or more products shall not be
stated unless clearly separated.
(e) Mandatory information shall be so stated in both the print and
audiovisual media that it will be readily apparent to the persons
viewing the advertisement.
(T.D. ATF-180, 49 FR 31675, Aug. 8, 1984)
27 CFR 7.54 Prohibited statements.
(a) General prohibition. An advertisement of malt beverages shall
not contain:
(1) Any statement that is false or untrue in any material particular,
or that, irrespective of falsity, directly, or by ambiguity, omission,
or inference, or by the addition of irrelevant, scientific or technical
matter, tends to create a misleading impression.
(2) Any statement that is disparaging of a competitor's products.
(3) Any statement, design, device, or representation which is obscene
or indecent.
(4) Any statement, design, device, or representation of or relating
to analyses, standards, or tests, irrespective of falsity, which the
Director finds to be likely to mislead the consumer.
(5) Any statement, design, device, or representation of or relating
to any guarantee, irrespective of falsity, which the Director finds to
be likely to mislead the consumer. Money-back guarantees are not
prohibited.
(6) Any statement that the malt beverages are brewed, made, bottled,
packed, labeled, or sold under, or in accordance with, any municipal,
State, or Federal authorization, law, or regulation; and if a municipal
or State permit number is stated, the permit number shall not be
accompanied by any additional statement relating thereto.
(7) The words ''bonded'', ''bottled in bond'', ''aged in bond'',
''bonded age'', ''bottled under customs supervision'', or phrases
containing these or synonymous terms which imply governmental
supervision over production, bottling, or packing.
(b) Statements inconsistent with labeling. (1) Advertisements shall
not contain any statement concerning a brand or lot of malt beverages
that is inconsistent with any statement on the labeling thereof.
(2) Any label depicted on a bottle in an advertisement shall be a
reproduction of an approved label.
(c) Alcohol content. Advertisements shall not contain the words
''strong,'' ''full strength,'' ''extra strength,'' ''high test,'' ''high
proof,'' ''full alcohol strength,'' or any other statement of alcohol
content, or any statement of the percentage and quantity of the original
extract, or any numerals, letters, characters, or figures, or similar
words or statements, likely to be considered as statements of alcohol
content, except where required by State law. This does not preclude use
of the terms ''low alcohol,'' ''reduced alcohol,'' ''non-alcoholic,''
and ''alcohol-free,'' as used on labels, in accordance with 7.26 (b),
(c), and (d).
(d) Class. (1) No product containing less than one-half of 1 per
centum of alcohol by volume shall be designated in any advertisement as
''beer'', ''lager beer'', ''lager'', ''ale'', ''porter'', or ''stout'',
or by any other class or type designation commonly applied to fermented
malt beverages containing one-half of 1 per centum or more of alcohol by
volume.
(2) No product other than a malt beverage fermented at comparatively
high temperature, possessing the characteristics generally attributed to
''ale,'' ''porter,'' or ''stout'' and produced without the use of
coloring or flavoring materials (other than those recognized in standard
brewing practices) shall be designated in any advertisement by any of
these class designations.
(e) Curative and therapeutic claims. Advertisements shall not
contain any statement, design, representation, pictorial representation,
or device representing that the use of malt beverages has curative or
therapeutic effects if such statement is untrue in any particular or
tends to create a misleading impression.
(f) Confusion of brands. Two or more different brands or lots of
malt beverages shall not be advertised in one advertisement (or in two
or more advertisements in one issue of a periodical or a newspaper or in
one piece of other written, printed, or graphic matter) if the
advertisement tends to create the impression that representations made
as to one brand or lot apply to the other or others, and if as to such
latter the representations contravene any provision of 7.50 through
7.54 or are in any respect untrue.
(g) Flags, seals, coats of arms, crests, and other insignia. No
advertisement shall contain any statement, design, device, or pictorial
representation of or relating to, or capable of being construed as
relating to the armed forces of the United States, or of the American
flag, or of any emblem, seal, insignia, or decoration associated with
such flag or armed forces; nor shall any advertisement contain any
statement, device, design, or pictorial representation of or concerning
any flag, seal, coat of arms, crest, or other insignia, likely to
mislead the consumer to believe that the product has been endorsed,
made, or used by, or produced for, or under the supervision of, or in
accordance with the specifications of the government, organization,
family, or individual with whom such flag, seal, coat of arms, crest, or
insignia is associated.
(h) Deceptive advertising techniques. Subliminal or similar
techniques are prohibited. ''Subliminal or similar techniques,'' as
used in this part, refers to any device or technique that is used to
convey, or attempts to convey, a message to a person by means of images
or sounds of a very brief nature that cannot be perceived at a normal
level of awareness.
(T.D. 6521, 25 FR 13859, Dec. 29, 1960, as amended by T.D. ATF-180,
49 FR 31675, Aug. 8, 1984; T.D. ATF 280, 54 FR 3594, Jan. 25, 1989)
27 CFR 7.55 Comparative advertising.
(a) General. Comparative advertising shall not be disparaging of a
competitor's product.
(b) Taste tests. (1) Taste test results may be used in
advertisements comparing competitors' products unless they are
disparaging, deceptive, or likely to mislead the consumer.
(2) The taste test procedure used shall meet scientifically accepted
procedures. An example of a scientifically accepted procedure is
outlined in the Manual on Sensory Testing Methods, ASTM Special
Technical Publication 434, published by the American Society for Testing
and Materials, 1916 Race Street, Philadelphia, Pennsylvania 19103, ASTM,
1968, Library of Congress Catalog Card Number 68-15545.
(3) A statement shall appear in the advertisement providing the name
and address of the testing administrator.
(T.D. ATF-180, 49 FR 31676, Aug. 8, 1984)
27 CFR 7.55 Subpart G -- General Provisions
27 CFR 7.60 Exports.
This part shall not apply to malt beverages exported in bond.
27 CFR 7.60 PART 8 -- EXCLUSIVE OUTLETS
27 CFR 7.60 Subpart A -- Scope of Regulations
Sec.
8.1 General.
8.2 Territorial extent.
8.3 Application.
8.4 Jurisdictional limits.
27 CFR 7.60 Subpart B -- Definitions
8.11 Meaning of terms.
27 CFR 7.60 Subpart C -- Prohibited Practices
8.21 General.
8.22 Contracts to purchase distilled spirits, wine, or malt
beverages.
8.23 Third party arrangements.
Authority: 49 Stat. 981, as amended (27 U.S.C. 205).
Source: T.D. ATF-74, 45 FR 63256, Sept. 23, 1980, unless otherwise
noted.
27 CFR 7.60 Subpart A -- Scope of Regulations
27 CFR 8.1 General.
The regulations in this part, issued pursuant to section 5 of the
Federal Alcohol Administration Act (27 U.S.C. 205), specify practices
which are prohibited by subsection (a), ''Exclusive outlet.'' This part
does not attempt to enumerate all of the practices prohibited by section
5(a) of the Act. Nothing in this part shall operate to exempt any
person from the requirements of any State law or regulation.
27 CFR 8.2 Territorial extent.
This part applies to the several States of the United States, the
District of Columbia, and Puerto Rico.
27 CFR 8.3 Application.
(a) General. This part applies only to transactions between industry
members and retailers. It does not apply to transactions between two
industry members; for example, between a producer and a wholesaler.
(b) Transactions involving State agencies. The regulations in this
part apply only to transactions between industry members and State
agencies operating as retailers as defined in this part. The
regulations do not apply to State agencies with regard to their
wholesale dealings with retailers.
27 CFR 8.4 Jurisdictional limits.
(a) General. The regulations in this part apply where:
(1) The industry member requires, by agreement or otherwise, a
retailer to purchase distilled spirits, wine, or malt beverages from
such industry member to the exclusion in whole or in part of products
sold or offered for sale by other persons in interstate or foreign
commerce; and
(2) If: (i) The requirement is made in the course of interstate or
foreign commerce; or
(ii) The industry member engages in the practice of using a
requirement to such an extent as substantially to restrain or prevent
transactions in interstate or foreign commerce in any such products; or
(iii) The direct effect of the requirement is to prevent, deter,
hinder, or restrict other persons from selling or offering for sale any
such products to such retailer in interstate or foreign commerce.
(b) Malt beverages. In the case of malt beverages, this part applies
to transactions between a retailer in any State and a brewer, importer,
or wholesaler of malt beverages inside or outside such State only to the
extent that the law of such State imposes requirements similar to the
requirements of section 5(a) of the Federal Alcohol Administration Act
(27 U.S.C. 205(a)), with respect to similar transactions between a
retailer in such State and a brewer, importer, or wholesaler of malt
beverages in such State.
27 CFR 8.4 Subpart B -- Definitions
27 CFR 8.11 Meaning of terms.
As used in this part, unless the context otherwise requires, terms
have the meanings given in this section. Any other term defined in the
Federal Alcohol Administration Act and used in this part shall have the
meaning assigned to it by that Act.
Act. The Federal Alcohol Administration Act.
Industry member. Any person engaged in business as a distiller,
brewer, rectifier, blender, or other producer, or as an importer or
wholesaler, of distilled spirits, wine or malt beverages, or as a
bottler, or warehouseman and bottler, of distilled spirits; industry
member does not include an agency of a State or political subdivision
thereof, or an officer or employee of such agency.
Product. Distilled spirits, wine or malt beverages, as defined in the
Federal Alcohol Administration Act.
Retailer. Any person engaged in the sale of distilled spirits, wine
or malt beverages to consumers. A wholesaler who makes incidental
retail sales representing less than five percent of the wholesaler's
total sales volume for the preceding two-month period shall not be
considered a retailer with respect to such incidental sales.
Retail establishment. Any premises where distilled spirits, wine or
malt beverages are sold or offered for sale to consumers, whether for
consumption on or off the premises where sold.
27 CFR 8.11 Subpart C -- Prohibited Practices
27 CFR 8.21 General.
It is unlawful for an industry member to require, by agreement or
otherwise, that any retailer purchase distilled spirits, wine, or malt
beverages from the industry member to the exclusion, in whole or in
part, of products sold or offered for sale by other persons in
interstate or foreign commerce. This prohibition includes purchases
coerced by industry members, through acts or threats of physical or
economic harm, as well as voluntary industry member-retailer purchase
agreements.
27 CFR 8.22 Contracts to purchase distilled spirits, wine, or malt
beverages.
Any contract or agreement, written or unwritten, which has the effect
of requiring the retailer to purchase distilled spirits, wine, or malt
beverages from the industry member beyond a single sales transaction is
prohibited. Examples of such contracts are:
(a) An advertising contract between an industry member and a retailer
with the express or implied requirement of the purchase of the
advertiser's products; or
(b) A sales contract awarded on a competitive bid basis which has the
effect of prohibiting the retailer from purchasing from other industry
members by:
(1) Requiring that for the period of the agreement, the retailer
purchase a product or line of products exclusively from the industry
member; or
(2) Requiring that the retailer purchase a specific or minimum
quantity during the period of the agreement.
27 CFR 8.23 Third party arrangements.
Industry member arrangements with non-retailers which result in a
retailer being required to purchase the industry member's products are
prohibited. For example, a supplier enters into a contractual agreement
or other arrangement with a third party. The third party, a ballclub,
or municipal or private corporation, not acting as a retailer, leases
the concession rights but is able to control the purchasing decisions of
the retailer. The business arrangements entered into, between the
industry member and the third party, may consist of such things as
sponsoring radio or television broadcasting, paying for advertising, or
providing other services or things of value. The third party, in
consideration of the above, requires the retailer to purchase the
industry member's products either exclusively or on a specified
percentage basis.
27 CFR 8.23 PART 9 -- AMERICAN VITICULTURAL AREAS
27 CFR 8.23 Pt. 9
27 CFR 8.23 Subpart A -- General Provisions
Sec.
9.1 Scope.
9.2 Territorial extent.
9.3 Relation to Parts 4 and 71 of this chapter.
27 CFR 8.23 Subpart B -- Definitions
9.11 Meaning of terms.
27 CFR 8.23 Subpart C -- Approved American Viticultural Areas
9.21 General.
9.22 Augusta.
9.23 Napa Valley.
9.24 Chalone.
9.25 San Pasqual Valley.
9.26 Guenoc Valley.
9.27 Lime Kiln Valley.
9.28 Santa Maria Valley.
9.29 Sonoma Valley.
9.30 North Coast.
9.31 Santa Cruz Mountains.
9.32 Los Carneros.
9.33 Fennville.
9.34 Finger Lakes.
9.35 Edna Valley.
9.36 McDowell Valley.
9.37 California Shenandoah Valley.
9.38 Cienega Valley.
9.39 Paicines.
9.40 Leelanau Peninsula.
9.41 Lancaster Valley.
9.42 Cole Ranch.
9.43 Rocky Knob.
9.44 Solano County Green Valley.
9.45 Suisun Valley.
9.46 Livermore Valley.
9.47 Hudson River Region.
9.48 Monticello.
9.49 Central Delaware Valley.
9.50 Temecula.
9.51 Isle St. George.
9.52 Chalk Hill.
9.53 Alexander Valley.
9.54 Santa Ynez Valley.
9.55 Bell Mountain.
9.56 San Lucas.
9.57 Sonoma County Green Valley.
9.58 Carmel Valley.
9.59 Arroyo Seco.
9.60 Shenandoah Valley.
9.61 El Dorado.
9.62 Loramie Creek.
9.63 Linganore.
9.64 Dry Creek Valley.
9.65 North Fork of Roanoke.
9.66 Russian River Valley.
9.67 Catoctin.
9.68 Merritt Island.
9.69 Yakima Valley.
9.70 Northern Sonoma.
9.71 Hermann.
9.72 Southeastern New England.
9.73 Martha's Vineyard.
9.74 Columbia Valley.
9.75 Central Coast.
9.76 Knights Valley.
9.77 Altus.
9.78 Ohio River Valley.
9.79 Lake Michigan Shore.
9.80 York Mountain.
9.81 Fiddletown.
9.82 Potter Valley.
9.83 Lake Erie.
9.84 Paso Robles.
9.85 Willow Creek.
9.86 Anderson Valley.
9.87 Grand River Valley.
9.88 Pacheco Pass.
9.89 Umpqua Valley.
9.90 Willamette Valley.
9.91 Walla Walla Valley.
9.92 Madera.
9.93 Mendocino.
9.94 Howell Mountain.
9.95 Clarksburg.
9.96 Mississippi Delta.
9.97 Sonoita.
9.98 Monterey.
9.99 Clear Lake.
9.100 Mesilla Valley.
9.101 The Hamptons, Long Island.
9.102 Sonoma Mountain.
9.103 Mimbres Valley.
9.104 South Coast.
9.105 Cumberland Valley.
9.106 North Yuba.
9.107 Lodi.
9.108 Ozark Mountain.
9.109 Northern Neck George Washington Birthplace.
9.110 San Benito.
9.111 Kanawha River Valley.
9.112 Arkansas Mountain.
9.113 North Fork of Long Island.
9.114 Old Mission Peninsula.
9.115 Ozark Highlands.
9.116 Sonoma Coast.
9.117 Stags Leap District.
9.118 Ben Lomond Mountain.
9.119 Middle Rio Grande Valley.
9.120 Sierra Foothills.
9.121 Warren Hills.
9.122 Western Connecticut Highlands.
9.123 Mt. Veeder.
9.124 Wild Horse Valley.
9.125 Fredericksburg in the Texas Hill Country.
9.126 Santa Clara Valley.
9.127 Cayuga Lake.
9.129 Arroyo Grande Valley.
9.130 San Ysidro District.
9.131 Mt. Harlan.
9.132 Rogue Valley.
9.135 Virginia's Eastern Shore.
9.136 Texas Hill Country.
9.137 Grand Valley.
9.138 Benmore Valley.
9.140 Atlas Peak.
Authority: 27 U.S.C. 205.
Source: T.D. ATF-60, 44 FR 56692, Oct. 2, 1979, unless otherwise
noted.
27 CFR 8.23 Subpart A -- General Provisions
27 CFR 9.1 Scope.
The regulations in this part relate to American viticultural areas.
27 CFR 9.2 Territorial extent.
This part applies to the several States of the United States, the
District of Columbia, and Puerto Rico.
27 CFR 9.3 Relation to Parts 4 and 71 of this chapter.
(a) Procedure. In accordance with 4.25a(e)(2) and 71.41(c) of this
chapter, the Director shall receive petitions to establish American
viticultural areas and shall use the informal rulemaking process, under
5 U.S.C. 553, in establishing viticultural areas in this part.
(b) Information to establish an American viticultural area. A
petition, made in writing, shall contain the following information:
(1) Evidence that the name of the viticultural area is locally and/or
nationally known as referring to the area specified in the application;
(2) Historical or current evidence that the boundaries of the
viticultural area are as specified in the application;
(3) Evidence relating to the geographical features (climate, soil,
elevation, physical features, and the like) which distinguish the
viticultural features of the proposed area from surrounding areas;
(4) The specific boundaries of the viticultural area, based on
features which can be found on United States Geological Survey
(U.S.G.S.) maps of the largest applicable scale; and
(5) A copy of the appropriate U.S.G.S. map(s) with the boundaries
prominently marked. (For U.S.G.S. maps west of the Mississippi River,
if the map name is known, write the U.S. Geological Survey, Branch of
Distribution, Box 25286, Federal Center, Denver, Colorado 80225; for
U.S.G.S. maps east of the Mississippi River, if the map name is known,
write the U.S. Geological Survey, Branch of Distribution, 1200 South
Eads Street, Arlington, Virginia 22202; if the map name is not known,
request a map index by State from the U.S. Geological Survey at the
Arlington, Virginia, address.)
(T.D. ATF-60, 44 FR 56692, Oct. 2, 1979, as amended by T.D. ATF-92,
46 FR 46913, Sept. 23, 1981)
27 CFR 9.3 Subpart B -- Definitions
27 CFR 9.11 Meaning of terms.
As used in this part, unless the context otherwise requires, terms
shall have the meaning ascribed in this section.
American. Of or relating to the several States, the District of
Columbia, and Puerto Rico; ''State'' includes the District of Columbia
and Puerto Rico.
Approved map. The map used to define the boundaries of an approved
viticultural area.
Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the
Department of the Treasury, Washington, D.C.
Use of other terms. Any other term defined in the Federal Alcohol
Administration Act and used in this part shall have the same meaning
assigned to it by the Act.
U.S.G.S. The United States Geological Survey.
Viticultural area. A delimited, grape-growing region distinguishable
by geographical features, the boundaries of which have been delineated
in Subpart C of this part.
27 CFR 9.11 Subpart C -- Approved American Viticultural Areas
27 CFR 9.21 General.
The viticultural areas listed in this subpart are approved for use as
appellations of origin in accordance with Part 4 of this chapter.
27 CFR 9.22 Augusta.
(a) Name. The name of the viticultural area described in this
section is ''Augusta.''
(b) Approved maps. The approved maps for the Augusta viticultural
area are two U.S.G.S. maps. They are titled:
(1) ''Washington East, Missouri'', 7.5 minute quadrangle; and
(2) ''Labadie, Missouri'', 7.5 minute quadrangle.
(c) Boundaries. The boundaries of the Augusta viticultural area are
located in the State of Missouri and are as follows:
(1) The beginning point of the boundary is the intersection of the
St. Charles County line, the Warren County line and the Franklin County
line.
(2) The western boundary is the St. Charles County-Warren County
line from the beginning point to the township line identified on the
approved maps as ''T45N/T44N.''
(3) The northern boundary is the township line ''T45N/T44N'' from the
St. Charles County-Warren County line to the range line identified on
the approved maps as ''R1E/R2E.''
(4) The eastern boundary is the range line ''R1E/R2E'' from township
line ''T45N/T44N'' extended to the St. Charles County-Franklin County
line.
(5) The southern boundary is the St. Charles County-Franklin County
line from the extension of range line ''R1E/R2E'' to the beginning
point.
(T.D. ATF-72, 45 FR 41633, June 20, 1980)
27 CFR 9.23 Napa Valley.
(a) Name. The name of the viticultural area described in this
section is ''Napa Valley.''
(b) Approved maps. The maps showing the boundaries of the Napa
Valley viticultural area are the:
(1) ''Mt. St. Helena'' U.S.G.S. 7.5 minute quadrangle;
(2) ''Detert Reservoir'' U.S.G.S. 7.5 minute quadrangle;
(3) ''St. Helena'' U.S.G.S. 15 minute quadrangle;
(4) ''Jericho Valley'' U.S.G.S. 7.5 minute quadrangle;
(5) ''Lake Berryessa'' U.S.G.S. 15 minute quadrangle;
(6) ''Mt. Vaca'' U.S.G.S. 15 minute quadrangle;
(7) ''Cordelia'' U.S.G.S. 7.5 minute quadrangle;
(8) ''Cuttings Wharf'' U.S.G.S. 7.5 minute quadrangle; and
(9) Appropriate Napa County tax assessor's maps showing the Napa
County-Sonoma County line.
(c) Boundaries. The Napa Valley viticultural area is located within
Napa County, California. From the beginning point at the conjuction of
the Napa County-Sonoma County line and the Napa County-Lake County line,
the boundary runs along --
(1) The Napa County-Lake County line;
(2) Putah Creek and the western and southern shores of Lake
Berryessa;
(3) The Napa County-Solano County line; and
(4) The Napa County-Sonoma County line to the beginning point.
(T.D. ATF-79, 46 FR 9063, Jan. 28, 1981, as amended by T.D. ATF-201,
50 FR 12533, Mar. 29, 1985)
27 CFR 9.24 Chalone.
(a) Name The name of the viticultural area described in this section
is ''Chalone.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Chalone viticultural area are four U.S.G.S. 7.5 minute
quadrangle maps. They are titled:
(1) ''Mount Johnson, California, 1968'';
(2) ''Bickmore Canyon, California, 1968'';
(3) ''Soledad, California, 1955''; and
(4) ''North Chalone Peak, California, 1969.''
(c) Boundaries. The Chalone viticultural area includes 8640 acres,
primarily located in Monterey County, California, with small portions in
the north and east located in San Benito County, California. The
boundaries of the Chalone viticultural area encompass:
(1) Sections 35 and 36, in their entirety, of T.16 S., R.6.E.;
(2) Sections 1, 2 and 12, in their entirety, of T.17 S., R.6 E.;
(3) Sections 6, 7, 8, 9, 16, and 17, in their entirety, the western
half of Section 5, and the eastern half of Section 18 of T.17 S., R.7
E.; and
(4) Section 31, in its entirety, and the western half of Section 32
of T.16 S., R.7 E.
(T.D. ATF-107, 47 FR 25519, June 14, 1982)
27 CFR 9.25 San Pasqual Valley.
(a) Name. The name of the viticultural area described in this
section is ''San Pasqual Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries are three U.S.G.S. maps. They are entitled:
(1) ''Escondido Quadrangle, California -- San Diego County'', 7.5
minute series;
(2) ''San Pasqual Quadrangle, California -- San Diego County'', 7.5
minute series;
(3) ''Valley Center Quadrangle, California -- San Diego County'', 7.5
minute series.
(c) Boundaries. The San Pasqual Valley viticultural area is located
in San Diego County, California.
(1) From the beginning point at the intersection of Interstate 15 and
the 500-foot contour line, north of the intersection of point of
Interstate 15 and T.12 S./T.13 S., the boundary line follows the
500-foot contour line to;
(2) The point nearest San Pasqual Road and the 500-foot contour line,
the boundary line follows the Escondido Corporate Boundary line to the
500-foot contour line on the hillock and circumnavigates said hillock
back to the Escondido Corporate Boundary line and returns to the
500-foot contour line nearest to San Pasqual Road and;
(3) Continues along the 500-foot contour line completely around San
Pasqual Valley to a point where the 500-foot contour line intersects
with Pomerado Road, at this point, the boundary line, in a straight,
northwesterly direction crosses over to;
(4) The 500-foot contour line of Battle Mountain, following the
500-foot contour line around Battle Mountain to point nearest to
Interstate 15, at which point the boundary line crosses over to
Interstate 15; and
(5) Continues northward along Interstate 15 to the point of
beginning.
(T.D. ATF-92, 46 FR 41493, Sept. 23, 1981)
27 CFR 9.26 Guenoc Valley.
(a) Name. The name of the viticultural area described in this
section is ''Guenoc Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Guenoc Valley viticultural area are four USGS maps.
They are titled:
(1) ''Middletown Quadrangle, California-Lake Co.,'' 7.5 minute
series;
(2) ''Jericho Valley Quadrangle, California,'' 7.5 minute series;
(3) ''Detert Reservoir Quadrangle, California,'' 7.5 minute series;
and
(4) ''Aetna Springs Quadrangle, California,'' 7.5 minute series.
(c) Boundaries. The Guenoc Valley viticultural area is located
within Lake County, California. The beginning point of the boundary is
Station 20 of Denton's Survey of Guenoc Rancho, presently marked by a 1
1/2 inch galvanized pipe located atop Jim Davis Peak. On the approved
maps, Jim Davis Peak is the unnamed peak (elevation 1,455 feet) located
on the western boundary of Section 35, Township 11 North, Range 6 West.
From this beginning point the boundary runs:
(1) South 07 49'34'' East, 9,822.57 feet to the USGS triangulation
station ''Guenoc;''
(2) Then, South 29 14'31'' West, 10,325.08 feet;
(3) Then, South 00 00' West, 2,100.00 feet;
(4) Then, North 90 00' West, 4,150.00 feet;
(5) Then, North 24 23'11'' West, 16,469.36 feet;
(6) Then, North 75 47'20'' East, 7,943.08 feet; and
(7) Then, North 60 47'00'' East, 7,970.24 feet to the beginning
point.
(T.D. ATF-95, 46 FR 56786, Nov. 19, 1981)
27 CFR 9.27 Lime Kiln Valley.
(a) Name. The name of the viticultural area described in this
section is ''Lime Kiln Valley.''
(b) Approved Map. The appropriate map for determining the boundaries
of the Lime Kiln Valley Viticultural area is: ''Paicines Quadrangle,
California,'' 1968, 7.5 minute series.
(c) Boundaries. The Lime Kiln Valley viticultural area is located in
San Benito County, California. From the beginning point at the
intersection of Thompson Creek and Cienega Road, the boundary proceeds,
in a straight line to the summit of an unnamed peak (1,288 feet) in the
northwest quarter of Section 28, T.14 S./R.6 E.;
(1) Thence in a straight line from the summit of the unnamed peak
(1,288 feet) to a point where it intersects the 1,400-foot contour line,
by the elevation marker, in the southwest quarter of T.14 S./R.6 E,
Section 28;
(2) Thence following the 1,400-foot contour line through the
following sections; Sections 28, 29, and 30, T.14 S./R.6 E.; Section
25, T.14 S./R.5 E.; Sections 30, 19, 20, and returning to 19, T.14
S./R.6 E., to a point where the 1,400-foot contour line intersects with
the section line between Sections 19 and 18, T.14 S./R.6 E.;
(3) Thence in a straight line to the Cienega School Building along
Cienega Road;
(4) Thence along Cienega Road to the point of beginning.
(T.D. ATF-106, 47 FR 24296, June 4, 1982, as amended by T.D.
ATF-249, 52 FR 5956, Feb. 27, 1987)
27 CFR 9.28 Santa Maria Valley.
(a) Name. The name of the viticultural area described in this
section is ''Santa Maria Valley.''
(b) Approved maps. The approved maps for the Santa Maria Valley are
two U.S.G.S. maps entitled:
(1) ''Santa Maria'', N.I. 10-6, 9, series V 502, scale 1: 250,000;
and
(2) ''San Luis Obispo'', N.I. 10-3, series V 502, scale 1: 250,000.
(c) Boundaries. The boundaries of the Santa Maria Valley
viticultural area are located in portions of Santa Barbara and San Luis
Obispo Counties, California, and are as follows:
(1) Beginning at a point east of Orcutt where Highway U.S. 101 and
the unnamed road (known locally as Clark Road) intersects; Thence
northerly along U.S. 101 to a point where it intersects with Highway
166;
(2) Thence along Highway 166 in a general easterly direction to a
point where Highway 166 intersects with the section line at the
southwest section of Chimney Canyon;
(3) Thence in a straight, southerly, line to the summit of Los Coches
Mountain (3016 feet);
(4) Thence in a straight, southeasterly, line to the summit of Bone
Mountain (2822 feet);
(5) Thence in a straight, south-southwesterly, line to the
intersection of two unnamed roads (known locally as Alisos Canyon Road
and Foxen Canyon Road) in Foxen Canyon at the elevation marker of 1116
feet;
(6) Thence along the unnamed road (known locally as Foxen Canyon
Road) in a northwesterly direction to the community of Sisquoc; and
(7) Thence in a westerly direction along the unnamed road (known
locally as Clark Road) to the point of beginning.
(T.D. ATF-89, 46 FR 39812, Aug. 5, 1981, as amended by T.D. ATF-216,
50 FR 43130, Oct. 24, 1985)
27 CFR 9.29 Sonoma Valley.
(a) Name. The name of the viticultural area described in this
section is ''Sonoma Valley.''
(b) Approved maps. The maps showing the boundaries of the Sonoma
valley viticultural area are entitled:
(1) ''Cuttings Wharf, Calif.'', 1949 (photorevised 1968 and
photoinspected 1973), 7.5 minute quadrangle;
(2) ''Petaluma Point, Calif.'', 1959 (photorevised 1968 and
photoinspected 1973), 7.5 minute quadrangle;
(3) ''Sears Point, Calif.'', 1951 (photorevised 1968), 7.5 minute
quadrangle;
(4) ''Petaluma River, Calif.'', 1954 (photorevised 1968 and 1973),
7.5 minute quadrangle;
(5) ''Glen Ellen, Calif.'', 1954 (photorevised 1968 and
photoinspected 1973), 7.5 minute quadrangle;
(6) ''Cotati, Calif.'', 1954 (photorevised 1968 and 1973), 7.5 minute
quadrangle;
(7) ''Santa Rosa, Calif.'', 1954 (photorevised 1968 and 1973), 7.5
minute quadrangle;
(8) ''Kenwood, Calif.'', 1954 (photorevised 1968 and photoinspected
1973), 7.5 minute quadrangle; and
(9) Appropriate Sonoma County tax assessor's maps showing the Sonoma
County-Napa County line.
(c) Boundaries. The Sonoma Valley viticultural area is located
within Sonoma County, California. From the beginning point at the
junction of Tolay Creek and San Pablo Bay, the boundary runs:
(1) Northerly along Tolay Creek to Highway 37;
(2) Westerly along Highway 37 to its junction with Highway 121;
(3) Northwesterly in a straight line to the peak of Wildcat Mountain;
(4) Northwesterly in a straight line to Sonoma Mountain to the
horizontal control station at elevation 2,271 feet;
(5) Northwesterly in a straight line to the peak of Taylor Mountain;
(6) Northeasterly in a straight line to the point at which Los Alamos
Road joins Highway 12;
(7) Easterly in a straight line to the peak of Buzzard Peak;
(8) Easterly in a straight line to the peak of Mount Hood;
(9) Easterly in a straight line to an unnamed peak located on the
Sonoma County-Napa County line and identified as having an elevation of
2,530 feet (This unnamed peak is located in the northeast quarter of
Section 9, Township 7 North, Range 6 West, Mt. Diablo Base and
Meridian);
(10) Southerly along the Sonoma County-Napa County line to the point
at which Sonoma Creek enters San Pablo Bay; and
(11) Southwesterly along the shore of San Pablo Bay to the beginning
point.
(T.D. ATF-96, 46 FR 59238, Dec. 4, 1981, as amended by T.D. ATF-201,
50 FR 12533, Mar. 29, 1985; T.D. ATF-249, 52 FR 5956, Feb. 27, 1987)
27 CFR 9.30 North Coast.
(a) Name. The name of the viticultural area described in this
section is ''North Coast.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the North Coast viticultural area are three U.S.G.S.
maps. They are entitled:
(1) ''San Francisco, Cal.'', scaled 1:250,000, edition of 1956,
revised 1980;
(2) ''Santa Rosa, Cal.'', scaled 1:250,000, edition of 1958, revised
1970; and
(3) ''Ukiah, Cal.'', scaled 1:250,000, edition of 1957, revised 1971.
(c) Boundaries. The North Coast viticultural area is located in
Lake, Marin, Mendocino, Napa, Solano, and Sonoma Counties, California.
The beginning point is found on the ''Santa Rosa, California'' U.S.G.S.
map at the point where the Sonoma and Marin County boundary joins the
Pacific Ocean.
(1) Then east and southeast following the boundary between Marin and
Sonoma Counties to the point where Estero Americano/Americano Creek
crosses State Highway 1 east of Valley Ford;
(2) Then southeast in a straight line for approximately 22.0 miles to
the peak of Barnabe Mountain (elevation 1466 feet);
(3) Then southeast in a straight line for approximately 10.0 miles to
the peak of Mount Tamalpais (western peak, elevation 2604 feet);
(4) Then northeast in a straight line for approximately 5.8 miles to
the confluence of San Rafael Creek and San Rafael Bay in San Rafael;
(5) Then north and northeast following San Rafael Bay and San Pablo
Bay to Sonoma Creek;
(6) Then north following Sonoma Creek to the boundary between Napa
and Solano Counties;
(7) Then east and north following the boundary between Napa and
Solano Counties to the right-of-way of the Southern Pacific Railroad in
Jameson Canyon;
(8) Then east following the right-of-way of the Southern Pacific
Railroad to the junction with the Southern Pacific in Suisun City;
(9) Then north in a straight line for approximately 5.5 miles to the
extreme southeastern corner of Napa County;
(10) Then north following the boundary between Napa and Solano
Counties to the Monticello Dam at the eastern end of Lake Berryessa;
(11) Then following the south and west shore of Lake Berryessa to
Putah Creek;
(12) Then northwest following Putah Creek to the boundary between
Napa and Lake Counties;
(13) Then northwest in a straight line for approximately 11.4 miles
to the peak of Brushy Sky High Mountain (elevation 3196 feet);
(14) Then northwest in a straight line for approximately 5.0 miles to
Bally Peak (elevation 2288 feet);
(15) Then northwest in a straight line for approximately 6.6 miles to
the peak of Round Mountain;
(16) Then northwest in a straight line for approximately 5.5 miles to
Evans Peak;
(17) Then northwest in a straight line for approximately 5.0 miles to
Pinnacle Rock Lookout;
(18) Then northwest in a straight line for approximately 8.0 miles to
Youngs Peak (elevation 3683 feet);
(19) Then northwest in a straight line for approximately 11.2 miles
to the peak of Pine Mountain (elevation 4057 feet);
(20) Then northwest in a straight line for approximately 12.1 miles
to the peak of Sanhedrin Mountain (elevation 6175 feet);
(21) Then northwest in a straight line for approximately 9.4 miles to
the peak of Brushy Mountain (elevation 4864 feet);
(22) Then southwest in a straight line for approximately 17.6 miles
to the confluence of Redwood Creek and the Noyo River;
(23) Then west following the Noyo River to its mouth at the Pacific
Ocean;
(24) Then southeast following the Pacific Ocean shoreline to the
point of beginning.
(T.D. ATF-145, 48 FR 42977, Sept. 21, 1983)
27 CFR 9.31 Santa Cruz Mountains.
(a) Name. The name of the viticultural area described in this
section is ''Santa Cruz Mountains.''
(b) Approved maps. The 24 approved U.S.G.S. maps for determining the
boundaries are 23 7.5 minute scale and one 5 11 minute scale.
(1) ''Ano Nuevo Quadrangle, California'';
(2) ''Big Basin Quadrangle, California'';
(3) ''Castle Rock Ridge Quadrangle, California'';
(4) ''Cupertino Quadrangle, California'';
(5) ''Davenport Quadrangle, California -- Santa Cruz County'';
(6) ''Felton Quadrangle, California -- Santa Cruz County'';
(7) ''Franklin Point Quadrangle, California'';
(8) ''Half Moon Bay Quadrangle, California -- San Mateo County'';
(9) ''La Honda Quadrangle, California -- San Mateo County'';
(10) ''Laurel Quadrangle, California'';
(11) ''Loma Prieta Quadrangle, California'';
(12) ''Los Gatos Quadrangle, California'';
(13) ''Mt. Madonna Quadrangle, California'';
(14) ''Mindego Hill Quadrangle, California'';
(15) ''Morgan Hill Quadrangle, California -- Santa Clara County'';
(16) ''Palo Alto Quadrangle, California'';
(17) ''San Gregorio Quadrangle, California -- San Mateo County'';
(18) ''San Mateo Quadrangle, California -- San Mateo County'';
(19) ''Santa Teresa Hills Quadrangle -- Santa Clara County'';
(20) ''Soquel Quadrangle, California -- Santa Cruz County'';
(21) ''Watsonville East Quadrangle, California'';
(22) ''Watsonville West Quadrangle, California'';
(23) ''Woodside Quadrangle, California -- San Mateo County''; and
(24) One 5 11 minute series map entitled: ''Santa Cruz,
California.''
(c) Boundaries. The Santa Cruz Mountains viticultural area is
located in portions of San Mateo, Santa Clara, and Santa Cruz Counties,
California.
(1) From the beginning point where Highway 92 and the 400-foot
contour line intersect (Half Moon Bay Quadrangle), the boundary line
follows Highway 92, beginning in a southeasterly direction, to a point
where Highway 92 and the 400-foot contour line intersect (San Mateo
Quadrangle);
(2) Thence along the 400-foot contour line, beginning in a
southeasterly direction, to a point where the 400-foot contour line and
Canada Road intersect (Woodside Quadrangle);
(3) Thence along Canada Road, beginning in a southerly direction, to
a point where Canada Road and Highway 280 intersect (Woodside
Quadrangle);
(4) Thence along Highway 280, beginning in a southeasterly direction,
to a point where Highway 280 and 84 intersect (Palo Alto Quadrangle);
(5) Thence along Highway 84, beginning in a southwesterly direction,
to a point where Highway 84 and Mountain Home Road intersect (Woodside
Quadrangle);
(6) Thence along Mountain Home Road, beginning in a southerly
direction, to a point where Mountain Home Road and Portola Road
intersect (Palo Alto Quadrangle);
(7) Thence along Portola Road, beginning in a westerly direction, to
a point where Portola Road and Highway 84 intersect (Woodside
Quadrangle);
(8) Thence along Highway 84, beginning in a southwesterly direction,
to a point where Highway 84 and the 600-foot contour line intersect
(Woodside Quadrangle);
(9) Thence along the 600-foot contour line, beginning in a
northeasterly direction, to a point where the 600-foot contour line and
Regnart Road intersect (Cupertino Quadrangle);
(10) Thence along Regnart Road, beginning in a northeasterly
direction, to a point where Regnart Road and the 400-foot contour line
intersect (Cupertino Quadrangle);
(11) Thence along the 400-foot contour line, beginning in a southerly
direction, to a point where the 400-foot contour line and the north
section line of Section 35, T. 6 S./R. 2 W, intersect (Cupertino
Quadrangle);
(12) Thence along the north section line of Sections 35 and 36, in an
easterly direction, to a point where the section line and Highway 85
intersect (Cupertino Quadrangle);
(13) Thence along Highway 85, in a southerly direction, to a point
where Highway 85 and the southern section line of Section 36 intersect
(Cupertino Quadrangle);
(14) Thence along the section line, in a westerly direction, to a
point where the section line and the 600-foot contour line intersect
(Cupertino Quadrangle);
(15) Thence along the 600-foot contour line, beginning in a southerly
direction, to a point where the 600-foot contour line and Pierce Road
intersect (Cupertino Quadrangle);
(16) Thence along Pierce Road, in a southerly direction, to a point
where Pierce Road and the 800-foot contour line intersect (Cupertino
Quadrangle);
(17) Thence along the 800-foot line, beginning in a northwesterly
direction, to a point where the 800-foot contour line and the east
section line of Section 25, T. 10 S./R. 2 E., intersect (Mt. Madonna
Quadrangle);
(18) Thence along the east section line, in a southerly direction, to
a point where this section line and the 800-foot contour line intersect
(Mt. Madonna Quadrangle);
(19) Thence along the 800-foot contour line, beginning in a
southeasterly direction, to a point where the 800-foot contour line and
Highway 152 intersect (Watsonville East Quadrangle);
(20) Thence along Highway 152, in a southwesterly direction, to a
point where Highway 152 and the 400-foot contour line intersect
(Watsonville East Quadrangle);
(21) Thence along the 400-foot contour line, beginning in a
northwesterly direction, to a point where the 400-foot contour line and
the Felton Empire Road intersect (Felton Quadrangle);
(22) Thence along Felton Empire Road, in an easterly direction, to a
point where Felton Empire Road and Highway 9 intersect (Felton
Quadrangle);
(23) Thence along Highway 9, in a southerly direction, to a point
where Highway 9 and Bull Creek intersect (Felton Quadrangle);
(24) Thence along Bull Creek, beginning in a southwesterly direction,
to a point where Bull Creek and the 400-foot contour line intersect
(Felton Quadrangle); and
(25) Thence along the 400-foot contour line, beginning in a
southeasterly direction, back to the point of beginning.
(T.D. ATF-98, 46 FR 59240, Dec. 4, 1981)
27 CFR 9.32 Los Carneros.
(a) Name. The name of the viticultural area described in this
section is ''Los Carneros.''
(b) Approved maps. The approved maps for the Carneros viticultural
area are the following U.S.G.S. maps:
(1) ''Sonoma Quadrangle, California,'' 7.5 minute series
(topographic), 1951 (photorevised 1968).
(2) ''Napa Quadrangle, California -- Napa Co.,'' 7.5 minute series
(topographic), 1951 (photorevised 1968 and 1973).
(3) ''Cuttings Wharf Quadrangle, California,'' 7.5 minute series
(topographic), 1949 (photorevised 1968; photoinspected 1973).
(4) ''Sears Point Quadrangle, California,'' 7.5 minute series
(topographic), 1951 (photorevised 1968).
(5) ''Petaluma River Quadrangle,California -- Sonoma Co.,'' 7.5
minute series (topographic), 1954 (photorevised 1980).
(6) ''Glen Ellen Quadrangle, California -- Sonoma Co.,'' 7.5 minute
series (topographic), 1954 (photorevised 1980).
(c) Boundaries. The boundaries of the Carneros viticultural area are
located in Napa and Sonoma Counties, California, and are as follows:
(1) The point of beginning is the intersection of highway 12/121 and
the Napa County-Sonoma County line, near the extreme southeast corner of
the Sonoma Quadrangle map.
(2) From there, following the Napa County-Sonoma County line
generally northwestward for about 1.6 miles to the summit of an unnamed
hill with a marked elevation of 685 ft.
(3) From there in a straight line northeastward to the summit of
Milliken Peak (743 ft.), located on the Napa Quadrangle map.
(4) From there due eastward to the 400 ft. contour line.
(5) Then following that contour line generally northwestward to
Carneros Creek (on the Sonoma Quadrangle map).
(6) Then following the same contour line generally southeastward to
the range line R. 5 W/R. 4 W (on the Napa Quadrangle map).
(7) Then continuing to follow the same contour line generally
northward for about one mile, till reaching a point due west of the
summit of an unnamed hill having a marked elevation of 446 ft. (That
hill is about .8 mile southwest of Browns Valley School.)
(8) From that point due eastward to the summit of that hill.
(9) From there in a straight line northeastward across Buhman Avenue
to the summit of an unnamed hill having a marked elevation of 343 ft.
(10) From there due eastward to the Napa-Entre Napa land grant
boundary.
(11) Then northeastward along that land grant boundary to Browns
Valley Road.
(12) Then eastward along Browns Valley Road to Highway 29.
(13) Then southward along Highway 29 to Imola Avenue.
(14) Then eastward along Imola Avenue to the Napa River.
(15) Then generally southward along the west bank of the Napa River
to the Southern Pacific Railroad tracks
(16) Then generally westward and northwestward along the Southern
Pacific Railroad tracks to their intersection with the township line T.
5 N./T. 4 N. (on the Sears Point Quadrangle map).
(17) From there due westward to the Northwestern Pacific Railroad
tracks.
(18) Then generally southward along the Northwestern Pacific Railroad
tracks to Highway 37.
(19) The westward along Highway 37 to its intersection with Highway
121.
(20) From there northwestward in a straight line to the summit of
Wildcat Mountain (682 ft.).
(21) From there northwestward, following a straight line toward the
summit of Sonoma Mountain (2295 ft. -- on the Glenn Ellen Quadrangle
map) till reaching a point due west of the intersection of Lewis Creek
with the 400-ft. contour line. (That point is about 4 1/3 miles
southeast of Sonoma Mountain.)
(22) From that point due eastward to Lewis Creek.
(23) Then generally southeastward along Lewis Creek to Felder Creek.
(24) Then generally eastward along Felder Creek to Leveroni Road (on
the Sonoma Quadrangle map).
(25) Then generally eastward along Leveroni Road to Napa Road.
(26) Then eastward and southeastward along Napa Road to Highway
12/121.
(27) Then eastward along Highway 12/121 to the starting point.
(T.D. ATF-142, 48 FR 37368, Aug. 18, 1983, as amended by T.D.
ATF-249, 52 FR 5956, Feb. 27, 1987)
27 CFR 9.33 Fennville.
(a) Name. The name of the viticultural area described in this
section is ''Fennville.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Fennville Viticultural Area are three U.S.G.S. maps.
They are entitled:
(1) ''Fennville Quadrangle, Michigan-Allegan County,'' 15 minute
series;
(2) ''Bangor Quadrangle, Michigan,'' 15 minute series; and
(3) ''South Haven Quadrangle, Michigan,'' 15 minute series.
(c) Boundaries. The Fennville viticultural area is primarily located
in the southwestern portion of Allegan County, Michigan, with a small
finger extending into the northwest corner of Van Buren County,
Michigan.
(1) The western boundary is the eastern shore of Lake Michigan,
extending from the Black River, at the City of South Haven, north to the
Kalamazoo River.
(2) The northern boundary is the Kalamazoo River, extending easterly
from Lake Michigan to 86 5' west longitude.
(3) The eastern boundary is the 86 5' west longitude meridian,
extending from the Kalamazoo River to the intersection of the Middle
Fork of the Black River.
(4) The southern boundary is the Middle Fork of the Black River
extending westerly from 86 5' west longitude until it joins the Black
River, continuing west along the Black River to the eastern shore of
Lake Michigan.
(T.D. ATF-91, 46 FR 46320, Sept. 18, 1981)
27 CFR 9.34 Finger Lakes.
(a) Name. The name of the viticultural area described in this
section is ''Finger Lakes.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Finger Lakes viticultural area are two U.S.G.S. maps
scaled 1:250,000. They are entitled:
(1) ''Rochester,'' Location diagram NK 18-1, 1961; and
(2) ''Elmira,'' Location diagram NK 18-4, 1968.
(c) Boundaries. The boundaries of the Finger Lakes viticultural
area, based on landmarks and points of reference found on the approved
maps, are as follows:
(1) Starting at the most northwest point, the intersection of the
Erie Canal and the north/south Conrail line south of the City of
Rochester.
(2) Then east along the course of the Erie Canal approximately 56
miles (45 miles due east) to the intersection of New York State Highway
89 (NY-89).
(3) Then south on NY-89 four miles to the intersection of highway
US-20.
(4) Then east on US-20 for 36 miles to the intersection of interstate
81 (I-81).
(5) Then south along I-81 for ten miles to NY-281.
(6) Then south along NY-281 for 20 miles around the western city
limits of Cortland where NY-281 becomes NY-13.
(7) Then continuing southwest on NY-13 (through the cities of Dryden
and Ithaca) approximately 36 miles to the intersection of NY-224.
(8) Then due west one mile to the southern boundary of Schuyler
County.
(9) Then continuing west along this county line 20 miles to the
community of Meads Creek.
(10) Then north along the Schuyler-Steuben county line four miles to
the major east-west power line.
(11) Then west along the power line for eight miles to the
intersection of NY-17 (four miles southeast of the community of Bath).
(12) Then northwest on NY-17 approximately nine miles to the
intersection of I-390.
(13) Then northwest on I-390 for 21 miles to the intersection of
NY-36.
(14) Then north for two miles through the community of Dansville to
NY-63.
(15) Then northwest on NY-63 approximately 18 miles to the
intersection of NY-39, just south of Genesco.
(16) Then north on NY-39 nine miles to the intersection where the
west and north/south Conrail lines meet at the community of Avon.
(17) Then north along the north/south Conrail line for 15 miles to
the beginning point at the intersection of the Erie Canal.
(T.D. ATF-113, 47 FR 38518, Sept. 1, 1982, as amended by T.D.
ATF-249, 52 FR 5956, Feb. 27, 1987)
27 CFR 9.35 Edna Valley.
(a) Name. The name of the viticultural area described in this
section is ''Edna Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Edna Valley viticultural area for four U.S.G.S. maps,
They are titled:
(1) ''San Luis Obispo Quadrangle, California -- San Luis Obispo
Co.,'' 7.5 minute series;
(2) ''Lopez Mtn, Quadrangle, California -- San Luis Obispo Co.,'' 7.5
minute series;
(3) ''Pismo Beach Quadrangle, California -- San Luis Obispo Co.,''
7.5 minute series; and
(4) ''Arroyo Grande NE Quadrangle, California -- San Luis Obispo
Co.'', 7.5 minute series.
(c) Boundaries. The Edna Valley viticultural area is located in San
Luis Obispo County, California. The beginning point is Cuesta Canyon
County Park, located on U.S.G.S. map ''San Luis Obispo Quadrangle'' at
the north end of Section 25, Township 30 South, Range 12 East.
(1) From the beginning point, the boundary runs southwesterly along
San Luis Obispo Creek to a point .7 mile southerly of the confluence
with Davenport Creek;
(2) Thence due east to the intersection with the 400-foot contour
line of the northeastern flank of the San Luis Range;
(3) Thence in a generally easterly and then a southeasterly direction
along this 400-foot contour line of the northeastern flank of the San
Luis Range, which forms the southwestern rim of Edna Valley, to the
township line identified as ''T31S/T32S'' on the U.S.G.S. map;
(4) Thence east along township line ''T31S/T32S'', across Price
Canyon to Tiber;
(5) Thence in a generally easterly direction along the 400-foot
contour line of Tiber Canyon and the southern rim of Canada Verde,
crossing Corbit Canyon Road and continuing along the 400-foot contour
line to longitude line 120 32'30'';
(6) Thence north along longitude line 120 32'30'' to the 600-foot
contour line of the southwestern flank of the Santa Lucia Mountain
Range;
(7) Thence in a generally northwesterly direction along the 600-foot
contour line of the southwestern flank of the Santa Lucia Range to
Cuesta Canyon County Park, the beginning point.
(T.D. ATF-101, 47 FR 20299, May 12, 1982, as amended by T.D.
ATF-249, 52 FR 5956, Feb. 27, 1987)
27 CFR 9.36 McDowell Valley.
(a) Name. The name of the viticultural area described in this
section is ''McDowell Valley.''
(b) Approved maps. The appropriate map for determining the
boundaries of the McDowell Valley viticultural area is a USGS map. That
map is titled: ''Hopland Quadrangle California'' 7.5 minute series.
(c) Boundaries. (1) Beginning at the northwest corner of Section 22
T13N R11W.
(2) Then southerly along the section line between Sections 22 and 21
approximately 1700 feet to the intersection of the section line and the
ridge line (highest elevation line) between the McDowell Creek Valley
and the Dooley Creek Valley.
(3) Then southeasterly along the ridge line (highest elevation line)
to the intersection of the ridge line and the 1000-foot contour line in
Section 27.
(4) Then southeasterly and on the McDowell Creek Valley side of the
ridge along the 1000-foot contour line to the intersection of the
1000-foot contour line and the south section line of Section 27.
(5) Then easterly along the section line between Sections 27 and 34
and between Sections 26 and 35 to the intersection of the section line
and the centerline of Younce Road.
(6) Then southeasterly and then northeasterly along Younce Road to
the intersection of Younce Road and the section line between Sections 26
and 35.
(7) Then due north from the section line, across Coleman Creek
approximately 1250 feet, to the 1000-foot contour line.
(8) Then westerly and then meandering generally to the north and east
along the 1000-foot contour line to the intersection of the 1000-foot
contour line and section line between Sections 26 and 25.
(9) Then continuing along the 1000-foot countour line easterly and
then northwesterly in Section 25 to the intersection of the 1000-foot
contour line and the section line between Sections 26 and 25.
(10) Then northerly along the 1000-foot contour line to the
intersection of the 1000-foot contour line and the section line between
Sections 23 and 24.
(11) Then northerly along the section line across State Highway 175
approximately 1000 feet to the intersection of the section line and the
1000-foot contour line.
(12) Then generally to the northwest along the 1000-foot contour line
through Sections 23 and 14 and into Section 15 to the intersection of
the 1000-foot contour line and the flowline of an unnamed creek near the
northeast corner of Section 15.
(13) Then southwesterly and down stream along the flowline of said
unnamed creek and across Section 15, to the stream's intersection with
the section line between Sections 15 and 16.
(14) Then southerly along the section approximately 100 feet to the
northwest corner of Section 22 and to the point of beginning.
(T.D. ATF-97, 46 FR 59243, Dec. 4, 1981, as amended by T.D. ATF-249,
52 FR 5956, Feb. 27, 1987)
27 CFR 9.37 California Shenandoah Valley.
(a) Name. The name of the viticultural area described in this
section is ''Shenandoah Valley'' qualified by the word ''California'' in
direct conjunction with the name ''Shenandoah Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the California Shenandoah Valley viticultural area are two
1962 U.S.G.S. maps. The maps are titled: ''Fiddletown Quadrangle
California'' 7.5 minute series and ''Amador City Quadrangle
California-Amador Co.'' 7.5 minute series.
(c) Boundaries. The Shenandoah Valley viticultural Area is located
in portions of Amador and El Dorado Counties of California. The
boundaries are as follows:
(1) Beginning at the point where the Consumnes River meets Big Indian
Creek.
(2) Then south, following Big Indian Creek, until Big Indian Creek
meets the boundary between Sections 1 and 2 of Township 7 North Range 10
East.
(3) Then following this boundary south until it meets the Oleta
(Fiddletown) Road.
(4) Then following the Oleta Road east until it meets the boundary
between Sections 6 and 5 of Township 7 North Range 11 East.
(5) Then following that boundary north into Township 8 North Range 11
East, and continues north on the boundary between Sections 31 and 32
until this boundary meets Big Indian Creek.
(6) Then following Big Indian Creek in a northeasterly direction
until Big Indian Creek meets the boundary between Sections 28 and 27 of
Township 8 North Range 11 East.
(7) Then following this boundary north until it reaches the southeast
corner of Section 21 of Township 8 North Range 11 East.
(8) The boundary then proceeds east, then north, then west along the
boundary of the western half of Section 22 of Township 8 North Range 11
East to the intersection of Sections 16, 15, 21, and 22.
(9) Then proceeding north along the boundary line between Sections 16
and 15 of Township 8 North Range 11 East and continues north along the
boundary of Sections 9 and 10 of Township 8 North Range 11 East to the
intersection of Sections 9, 10, 3, and 4 of Township 8 North Range 11
East.
(10) Then proceeding west along the boundary of Sections 9 and 4.
(11) Then continuing west along the boundary of Sections 5 and 8 of
Township 8 North Range 11 East to the Consumnes River.
(12) Then the boundary proceeds west along the Consumnes River to the
point of the beginning.
(T.D. ATF-121, 47 FR 57696, Dec. 28, 1982, as amended by T.D.
ATF-249, 52 FR 5957, Feb. 27, 1987)
27 CFR 9.38 Cienega Valley.
(a) Name. The name of the viticultural area described in this
section is ''Cienega Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Cienega Valley viticultural area are four U.S.G.S.
maps. They are titled:
(1) ''Hollister Quadrangle, California,'' 7.5 minute series (1971);
(2) ''Tres Pinos Quadrangle, California,'' 7.5 minute series (1971);
(3) ''Mt. Harlan Quadrangle, California,'' 7.5 minute series (1968);
and
(4) ''Paicines Quadrangle, California,'' 7.5 minute series (1968).
(c) Boundaries. The Cienega Valley viticultural area is located in
San Benito County, California. The beginning point is the Gaging
Station, located on U.S.G.S. map ''Paicines Quadrangle'' in the
southeast portion of Section 21, Township 14 South, Range 6 East.
(1) From the beginning point, the boundary follows the Pescadero
Creek Bed in a southeasterly direction about 100 feet to the unimproved
road and continues southwesterly on the unimproved road .5 mile to where
it intersects with the south border of Township 14 South, Range 6 East,
Section 21;
(2) Thence in a straight line to the southwest portion of Section 28,
Township 14 South, Range 6 East, where the 1400-foot contour line
intersects the south border of Section 28;
(3) Thence following the 1400-foot contour line through the following
sections; Sections 28, 29, and 30, Township 14 South, Range 6 East;
Section 25, Township 14 South, Range 5 East; Sections 30, 19, 20, and
returning to 19, Township 14 South, Range 6 East, to a point where the
1400-foot contour line intersects with the section line between Sections
19 and 18, Township 14 South, Range 6 East;
(4) Thence in a straight line due north to the intersection with the
1200-foot contour line in Section 18, Township 14 South, Range 6 East;
(5) Thence following the 1200-foot contour line in a generally
northwesterly direction to where it intersects with the north boundary
of Township 14 South, Range 5 East, Section 10; then following this
boundary line in a northwesterly direction to where this boundary
intersects with the 1600-foot contour line; thence following the
1600-foot contour line in a generally northerly direction to where it
intersects with the unimproved road;
(6) Thence looping southward along the unimproved road and continuing
on in an easterly direction past the designated ''Spring'' and then in a
northeasterly direction parallel with the Gulch to the Vineyard School
on Cienega Road; thence in a southeasterly direction on Cienega Road .4
mile to where the unimproved road intersects; thence traveling north
and following the unimproved road in a northwesterly direction about 5.
mile; then looping in an easterly direction .75 mile to the
intersection of the unimproved road and branching in a southeasterly
direction;
(7) Thence crossing Township 13 South to Township 14 South and
following the unimproved road to the intersection of the western border
of Township 14 South, Range 6 East, Section 6; thence south to the
northwest corner of Section 7;
(8) Thence continuing in a straight diagonal line to the southeast
corner of Township 14 South, Range 6 East, Section 7; thence from the
southeast corner of Section 7 .25 mile west to where it intersects with
an unimproved road;
(9) Thence following this unimproved road in a southeasterly
direction to the Gaging Station, the point of beginning.
(T.D. ATF-109, 47 FR 36126, Aug. 19, 1982)
27 CFR 9.39 Paicines.
(a) Name. The name of the viticultural area described in this
section is ''Paicines.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Paicines viticultural area are the three U.S.G.S.
maps. They are titled:
(1) ''Tres Pinos Quadrangle, California,'' 7.5 minute series (1971);
(2) ''Paicines Quadrangle, California,'' 7.5 minute series (1968);
and
(3) ''Cherry Peak Quadrangle, California,'' 7.5 minute series (1968).
(c) Boundaries. The Paicines viticultural area is located in San
Benito County, California. The beginning point is the northwestern-most
point of the proposed area at Township 14 South, Range 6 East, Section
3, northwest corner, located on U.S.G.S. map ''Tres Pinos Quadrangle.''
(1) From the beginning point the boundary runs east along the north
border of Sections 3, 2, and 1, Township 14 South, Range 6 East;
(2) Thence south along the east border of Section 1, Township 14
South, Range 6 East; thence east along the north border of Section 7,
Township 14 South, Range 7 East; thence south along the east border of
Section 7, Township 14 South, Range 7 East;
(3) Thence continuing south along the east border of Section 18,
Township 14 South, Range 7 East; thence east along the north border of
Section 20, Township 14 South, Range 7 East; thence south along the
east border of Sections 20, 29 and 32, Township 14 South, Range 7 East;
(4) Thence continuing south along the east border of Section 5,
Township 15 South, Range 7 East; thence south along the east border of
Sections 8 and 17, Township 15 South, Range 7 East to latitude line 36
37'30'';
(5) Thence west along latitude line 36 37'30'' to the west border of
Section 18, Township 15 South, Range 7 East;
(6) Thence north along the west border of Sections 18 and 7, Township
15 South, Range 7 East; thence west along the south border of Section
1, Township 15 South, Range 6 East; thence north along the west border
of Section 1, Township 15 South, Range 6 East to the 800-foot elevation
contour line and then in a generally northwest direction along this
800-foot contour line to where it intersects with the south border of
Section 35, Township 14 South, Range 6 East;
(7) Thence west along the south border of Section 35, Township 14
South, Range 6 East; thence north along the east border of Section 34,
Township 14 South, Range 6 East; thence in a northwest direction along
the northeast border of Section 34, Township 14 South, Range 6 East;
thence continuing in a northwest direction along the east border of
Section 27, Township 14 South, Range 6 East;
(8) Thence continuing in a northwest direction to the northeast
border of Section 22, Township 14 South, Range 6 East to where an
unnamed, unimproved dirt road intersects the northeast border; thence
east and then northwest along the unimproved dirt road to the
intersection with the San Benito River; thence following the San Benito
River and meandering north to the intersection with the east border of
Section 4, Township 14 South, Range 6 East;
(9) Thence continuing north along the east border of Section 4,
Township 14 South, Range 6 East to the point of beginning.
(T.D. ATF-108, 47 FR 35481, Aug. 16, 1982)
27 CFR 9.40 Leelanau Peninsula.
(a) Name. The name of the viticultural area described in this
section is ''Leelanau Peninsula.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Leelanau Peninsula viticultural area are four U.S.G.S.
maps. They are entitled:
(1) ''Empire Quadrangle, Michigan,'' 15 minute series;
(2) ''Maple City Quadrangle, Michigan,'' 15 minute series;
(3) ''Traverse City Quadrangle, Michigan,'' 15 minute series; and
(4) ''Northport Quadrangle, Michigan,'' 15 minute series.
(c) Boundaries. The Leelanau Peninsula viticultural area encompasses
all of Leelanau County, Michigan, excluding the offshore islands.
(T.D. ATF-99, 47 FR 13329, Mar. 30, 1982)
27 CFR 9.41 Lancaster Valley.
(a) Name. The name of the viticultural area described in this
section is ''Lancaster Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Lancaster Valley viticultural area are two U.S.G.S.
maps. They are entitled:
(1) ''Lancaster County, Pennsylvania'', scaled 1:50,000, edition of
1977; and
(2) ''Honey Brook Quadrangle'', 7.5 minute series, edition of 1955,
photorevised 1969 and 1974.
(c) Boundaries. The Lancaster Valley viticultural area is located in
Lancaster County and Chester County, Pennsylvania. The beginning point
is where Pennsylvania Highway 23 crosses the Lancaster and Berks County
boundary.
(1) Then in a southeasterly direction following the Lancaster County
boundary for approximately 0.9 mile to the 500 foot contour line
immediately south of the Conestoga River.
(2) Then following the 500 foot contour in a southwesterly direction
to the Caernarvon-East Earl Township boundary.
(3) Then south approximately 0.1 mile following the Caernarvon-East
Earl Township boundary to U.S. Highway 322.
(4) Then west following U.S. Highway 322 for approximately 1.7 miles
to the electric transmission line between Fetterville and Cedar Grove
School.
(5) Then southwest in a straight line for approximately 5.2 miles to
the intersection of Earl, Upper Leacock, and Leacock Townships at the
Mill Creek.
(6) Then southeast following the boundary between Earl Township and
Leacock Township to the point where Earl, East Earl, Salisbury, and
Leacock Townships intersect.
(7) Then east in a straight line for approximately 4.8 miles to the
point where the 500 foot contour line intersects Pequea Creek northwest
of Mt. Pleasant School.
(8) Then following the 500 foot contour line past Cole Hill through
the town of Gap and along Mine Ridge to the 76 07' 30'' west longitude
line in Paradise Township.
(9) Then southwest in a straight line for approximately 7.7 miles to
the Boehm Church south of Willow Street.
(10) The northwest in a straight line for approximately 1.2 miles to
the township school in West Willow.
(11) Then west in a straight line for 4.2 miles to the confluence of
Stehman Run and the Conestoga River.
(12) Then northwest in a straight line for approximately 0.5 mile to
the confluence of Indian Run and Little Conestoga Creek.
(13) Then west following Indian Run for approximately 3.6 miles to
the source of the more northerly branch.
(14) Then northwest in a straight line for approximately 0.25 mile to
the source of Wisslers Run.
(15) Then west following Wisslers Run downstream for approximately
0.7 mile to the 300 foot contour line.
(16) Then north following the 300 foot contour line to its
intersection with Pennsylvania Highway 999 in Washington Boro.
(17) Then east following Pennsylvania Highway 999 to the school in
Central Manor.
(18) Then northeast in a straight line for approximately 2.7 miles to
the point where the West Branch of the Little Conestoga Creek intersects
with Pennsylvania Highway 462.
(19) Then west following Pennsylvania Highway 462 for approximately
1.5 miles to Strickler Run.
(20) Then following Strickler Run southwest to the Columbia municipal
boundary.
(21) Then north following the eastern boundary of Columbia to Shawnee
Run.
(22) Then northeast in a straight line for approximately 5.8 miles to
the intersection of Pennsylvania Highway 23 and Running Pump Road
(unnamed on map) at elevation check point 436 near Centerville.
(23) Then east following Pennsylvania Highway 23 for approximately
0.5 mile to the 400 foot contour line.
(24) Then following the 400 foot contour line north around Chestnut
Ridge, past Millers Run and continuing until the 400 foot contour line
intersects an unnamed stream.
(25) Then due south in a straight line for approximately 0.8 mile to
Pennsylvania Highway 23.
(26) Then west following Pennsylvania Highway 23 to the intersection
with Pennsylvania Highway 441 at Marietta.
(27) Then west following Pennsylvania Highway 441 to Pennsylvania
Highway 241 near Bainbridge.
(28) Then northwest in a straight line for approximately 5.5 miles to
the point where the Consolidated Railroad Corporation crosses the West
Donegal-Mount Joy Township boundary in Rheems.
(29) Then east in a straight line for approximately 3.3 miles to the
Mt. Pleasant Church.
(30) Then east in a straight line for approximately 3.8 miles to the
Erismans Church.
(31) Then east in a straight line for approximately 3.3 miles to the
point where the 400 foot contour line crosses Pennsylvania Highway 72
south of Valley View.
(32) Then following the 400 foot contour line east to Pennsylvania
Highway 501.
(33) Then east in a straight line for approximately 2.9 miles to the
Union Meetinghouse.
(34) Then southeast in a straight line for approximately 1.0 miles to
the point where Pennsylvania Highway 272 (indicated as U.S. Highway 222
on the map) crosses Cocalico Creek (which forms the boundary between
West Earl and Warwick Townships).
(35) Then northwest following the West Earl Township boundary to its
intersection with U.S. Highway 322 southeast of Ephrata.
(36) Then east in a straight line for approximately 3.4 miles to the
Lincoln Independence School.
(37) Then southeast in a straight line for approximately 1.7 miles to
the West Terre Hill School.
(38) Then east in a straight line for approximately 8.5 miles to the
beginning point.
(T.D. ATF-102, 47 FR 20301, May 12, 1982)
27 CFR 9.42 Cole Ranch.
(a) Name. The name of the viticultural area described in this
section is ''Cole Ranch.''
(b) Approved map. The approved map for the Cole Ranch viticultural
area is the U.S.G.S. map entitled ''Elledge Peak Quadrangle California
-- Mendocino County,'' 7.5 minute series (topographic), 1958.
(c) Boundaries. The boundaries of the Cole Ranch viticultural area
are located in Mendocino County California and are as follows:
(1) The point of beginning is the intersection of the
1480-foot-elevation contour line with the Boonville-Ukiah Cutoff Road
near the southest coner of section 13;
(2) The Boundary follows the 1480-foot-elevation contour line
southerly, then easterly, within section 24, then easterly and
northwesterly within section 19 to its first intersection with this
section line. The boundary proceeds due west on the north section line
of section 19 until it intersects with the Boonville-Ukiah Cutoff Road;
(3) The boundary follows this road northwesterly to the point of
beginning.
(T.D. ATF-130, 48 FR 16248, Apr. 15, 1983)
27 CFR 9.43 Rocky Knob.
(a) Name. The name of the viticultural area described in this
section is ''Rocky Knob.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Rocky Knob viticultural area are two 1968 U.S.G.S.
maps. The maps are entitled: ''Willis Quadrangle Virginia'' 7.5 minute
series and ''Woolwine Quadrangle Virginia'' 7.5 minute series.
(c) Boundaries. The Rocky Knob viticultural area is located in Floyd
and Patrick Counties in southern Virginia. The boundaries are as
follows:
(1) The beginning point is the intersection of Virginia State Route
Nos. 776 and 779 at Connors Grove.
(2) Then follow State Route No. 779 south and east to the Blue Ridge
Parkway.
(3) Then south on the parkway to its first intersection with State
Route No. 758.
(4) Then follow State Route No. 758 east to the intersection of
State Route No. 726 at the southern boundary of the Rocky Knob
Recreation Area.
(5) Then follow the boundary of the Rocky Knob Recreation Area south
then in a northeastern direction to where the boundary first intersects
State Route No. 8.
(6) Then from that point at State Route No. 8, proceed northeast in
a straight line to State Route No. 719 and Widgeon Creek at a point
about 0.7 of a mile west of the intersection of State Route Nos. 719
and 710.
(7) Then proceed northwest in a straight line to the intersection
with State Route No. 710 and the Blue Ridge Parkway.
(8) Then follow the Parkway southwest to the intersection with State
Route No. 726.
(9) Then turn right on State Route No. 726 and proceed 0.6 of a mile
to a roadway at the 3308 elevation point on the map.
(10) Then from that point, proceed west in a straight line back to
the starting point at Connors Grove.
(T.D. ATF-124, 48 FR 1293, Jan. 12, 1983, as amended by T.D.
ATF-249, 52 FR 5957, Feb. 27, 1987)
27 CFR 9.44 Solano County Green Valley.
(a) Name. The name of the viticultural area described in this
section is ''Green Valley'' qualified by the words ''Solano County'' in
direct conjunction with the name ''Green Valley.'' On a label the words
''Solano County'' may be reduced in type size to the minimum allowed in
27 CFR 4.38(b).
(b) Approved maps. The appropriate maps for determining the
boundaries of the Green Valley viticultural area are two U.S.G.S. maps.
They are titled:
(1) ''Mt. George Quadrangle, California'', 7.5 minute series (1968);
and
(2) ''Cordelia Quadrangle, California'', 7.5 minute series (1968).
(c) Boundaries. The Green Valley viticultural area is located in
Solano County, California. The beginning point is the intersection of
the township line identified as T6N/T5N with the westernmost point of
the Solano County/Napa County line on the north border of Section 4,
located on U.S.G.S. map ''Mt. George Quadrangle.''
(1) From the beginning point, the boundary runs in a southerly
direction along the Napa/Solano County border to State Road 12;
(2) Thence east along State Road 12 to where it intersects with
Interstate 80;
(3) Thence southwest on Interstate 80 to where it intersects with the
Southern Pacific Railroad track;
(4) Thence in an easterly direction along the Southern Pacific
Railroad track to where it intersects with range line ''R3W/R2W'';
(5) Thence due north on range line ''R3W/R2W'' to where it intersects
with the Solano County/Napa County line;
(6) Thence due west along the Solano County/Napa County line to the
point of beginning.
(T.D. ATF-122, 47 FR 37922, Dec. 29, 1982)
27 CFR 9.45 Suisun Valley.
(a) Name. The name of the viticultural area described in this
section is ''Suisun Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Suisun Valley viticultural area are four U.S.G.S.
maps. They are titled:
(1) ''Mt. George Quadrangle, California'', 7.5 minute series (1968);
(2) ''Fairfield North Quadrangle, California'', 7.5 minute series
(1973);
(3) ''Fairfield South Quadrangle, California'', 7.5 minute series
(1968); and
(4) ''Cordelia Quadrangle, California'', 7.5 minute series (1968).
(c) Boundaries. The Suisun Valley viticultural area is located in
Solano County, California. The beginning point is the intersection of
the Southern Pacific Railroad track with range line ''R3W/R2W'' in the
town of Cordelia, located on U.S.G.S. map ''Cordelia Quadrangle.''
(1) From the beginning point, the boundary runs northeast in a
straight line to the intersection of Ledgewood Creek with township line
''T5N/T4N'';
(2) Thence in a straight line in a northeast direction to Bench Mark
(BM) 19 located in the town of Fairfield;
(3) Thence in a straight line due north to Soda Springs Creek;
(4) Thence in a straight line in a northwest direction to the extreme
southeast corner of Napa County located just south of Section 34,
Township 6 North, Range 2 West;
(5) Thence due west along the Napa/Solano County border to where it
intersects with range line ''R3W/R2W'';
(6) Thence due south along range line ''R3W/R2W'' to the point of
beginning.
(T.D. ATF-117, 47 FR 52997, Nov, 24, 1982)
27 CFR 9.46 Livermore Valley.
(a) Name. The name of the viticultural area described in this
section is ''Livermore Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Livermore Valley viticultural area are seven U.S.G.S.
maps. They are titled.
(1) ''Dublin Quadrangle, California,'' 7.5 minute series (1980);
(2) ''Livermore Quadrangle, California,'' 7.5 minute series (1973);
(3) ''La Costa Valley Quadrangle, California -- Alameda Co.,'' 7.5
minute series (1968);
(4) ''Mendenhall Springs Quadrangle, California -- Alameda Co.,'' 7.5
minute series (1971);
(5) ''Altamont Quadrangle, California -- Alameda Co.,'' 7.5 minute
series (1968);
(6) ''Byron Hot Springs Quadrangle, California,'' 7.5 minute series
(1968);
(7) ''Tassajara Quadrangle, California,'' 7.5 minute series (1968);
(c) Boundaries. The Livermore Valley viticultural area is located in
Alameda County, California. The beginning point is Bench Mark (BM) 425
located along the Alameda County/Contra Costa County line in the top
portion of U.S.G.S. map ''Dublin Quadrangle.''
(1) From the beginning point, the boundary runs in a southeasterly
direction along an unnamed road which crosses Interstate 580 and turns
into Foothill Road;
(2) Thence continuing along Foothill Road in a southeasterly
direction to the intersection of Castlewood Drive which is located
directly east of the Castlewood Country Club;
(3) Thence east on Castlewood Drive to Bench Mark (BM) 333;
(4) Thence in a straight line in a southeasterly direction to VABM
Vern (1264) located on U.S.G.S. map ''Livermore Quadrangle'';
(5) Thence continuing in a southeasterly direction in a straight line
to Bench Mark (BM) 580, located in the northeast corner of U.S.G.S. map
''La Costa Valley Quadrangle'';
(6) Thence in a straight line in a southeasterly direction to the
northeast corner of Section 15, located in the northwest portion of
U.S.G.S. map ''Mendenhall Springs Quadrangle'';
(7) Thence south to the southeast corner of Section 15, then east on
the south border of Section 14, then south along the west boundary of
Section 24;
(8) Thence east on the south border of Sections 24 and 19 to the
southwest corner of Section 20;
(9) Thence north along the east boundaries of Sections 19, 18, 7, 6,
31, 30, 19, 18, 7, 6, 31, 30, 19 and 18 located on U.S.G.S. maps
''Mendenhall Springs Quadrangle,'' ''Altamont Quadrangle,'' and ''Byron
Hot Springs Quadrangle'';
(10) Thence west along the northern boundaries of Sections 18, 13,
14, 15, and 16 to where the northern boundary line of Section 16
intersects with the Alameda County/Contra Costa County line, located in
the southeast corner of U.S.G.S. map ''Tassajara Quadrangle'';
(11) Thence in a southwesterly direction along the Alameda
County/Contra Costa County line to the point of beginning.
(T.D. ATF-112, 47 FR 38520, Sept. 1, 1982)
27 CFR 9.47 Hudson River Region.
(a) Name. The name of the viticultural area described in this
section is ''Hudson River Region.''
(b) Approved maps. The approved maps for determining the boundaries
of Hudson River Region viticultural area are four U.S.G.S. maps, as
follows:
(1) Albany (NK 18-6), scale of 1:250,000 series;
(2) Hartford (NK 18-9), scale of 1:250,000 series;
(3) Scranton (NK 18-8), scale of 1:250,000 series;
(4) Binghamton (NK 18-5), scale of 1:250,000 series.
(c) Boundary. The Hudson River Region viticultural area is located
in New York State. The boundary is as follows:
(1) The beginning point is the point where N.Y. Route 15 (Merritt
Parkway) crosses the New York-Connecticut state line.
(2) The boundary proceeds northerly along the New York-Connecticut
state line and the New York-Massachusetts state line to the northeast
corner of Columbia County, New York.
(3) The boundary proceeds westerly along the Columbia
County-Rensselaer County line to the Columbia County-Greene County line
in the Hudson River.
(4) The boundary proceeds southerly along the Columbia County-Greene
County line in the Hudson River to the northeast corner of Ulster
County.
(5) The boundary proceeds westerly along the Ulster County-Greene
County line to N.Y. Route 214.
(6) The boundary proceeds southerly along the eastern side of N.Y.
Route 214 to the junction with N.Y. Route 28 in Phoenicia.
(7) The boundary proceeds southerly along the eastern side of N.Y.
Route 28 to the junction with N.Y. Route 28A.
(8) The boundary proceeds southerly along the eastern side of N.Y.
Route 28A to the intersection with the secondary, hard surface,
southbound road leading toward Samsonville.
(9) The boundary proceeds southerly along the eastern side of this
southbound road through Samsonville, Tabasco, Mombaccus, Fantinekill,
and Pataukunk to the junction with U.S. Route 209.
(10) The boundary proceeds southerly along the eastern side of U.S.
Route 209 to the New York-Pennsylvania state line in the Delaware River.
(11) The boundary proceeds easterly along the Delaware River to the
New York-New Jersey state line.
(12) The boundary proceeds easterly along the New York-New Jersey
state line to N.Y. Route 17.
(13) The boundary proceeds northerly along the western side of N.Y.
Route 17 to the junction with Interstate Route 287.
(14) The boundary proceeds easterly along the northern side of
Interstate Route 287 to the junction with N.Y. Route 15.
(15) The boundary proceeds easterly along the northern side of N.Y.
Route 15 to the beginning point.
(T.D. ATF-105, 47 FR 24294, June 4, 1982)
27 CFR 9.48 Monticello.
(a) Name. The name of the viticultural area described in this
section is ''Monticello.''
(b) Approved maps. Approved maps for the Monticello viticultural
area are three 1971 U.S.G.S. maps titled:
(1) Charlottesville Quadrangle, Virginia: 1:250,000 minute series;
(2) Roanoke Quadrangle, Virginia: 1:250,000 minute series; and
(3) Washington, DC: 1:250,000 minute series.
(c) Boundaries. (1) From Norwood, Virginia, following the Tye River
west and northwest until it intersects with the eastern boundary of the
George Washington National Forest;
(2) Following this boundary northeast to Virginia Rt. 664;
(3) Then west following Rt. 664 to its intersection with the Nelson
County line;
(4) Then northeast along the Nelson County line to its intersection
with the Albemarle County line at Jarman Gap;
(5) From this point continuing northeast along the eastern boundary
of the Shenandoah National Park to its intersection with the northern
Albemarle County line;
(6) Continuing northeast along the Greene County line to its
intersection with Virginia Rt. 33;
(7) Follow Virginia Rt. 33 east to the intersection of Virginia Rt.
230 at Stanardsville;
(8) Follow Virginia Rt. 230 north to the Greene County line (the
Conway River);
(9) Following the Greene County line (Conway River which becomes the
Rapidan River) southeast to its intersection with the Orange County
line;
(10) Following the Orange County line (Rapidan River) east and
northeast to its confluence with the Mountain Run River;
(11) Then following the Mountain Run River southwest to its
intersection with Virginia Rt. 20;
(12) Continuing southwest along Rt. 20 to the corporate limits of
the town of Orange;
(13) Following southwest the corporate limit line to its intersection
with U.S. Rt. 15;
(14) Continuing southwest on Rt. 15 to its intersection with
Virginia Rt. 231 in the town of Gordonsville;
(15) Then southwest along Rt. 231 to its intersection with the
Albemarle County line.
(16) Continuing southwest along the county line to its intersection
with the James River;
(17) Then following the James River to its confluence with the Tye
River at Norwood, Virginia, the beginning point.
(T.D. ATF-164, 49 FR 2758, Jan. 23, 1984, as amended by T.D.
ATF-249, 52 FR 5957, Feb. 27, 1987; T.D. ATF-255, 52 FR 23652, June 24,
1987)
27 CFR 9.49 Central Delaware Valley.
(a) Name. The name of the viticultural area described in this
section is ''Central Delaware Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Central Delaware Valley viticultural area are nine
U.S.G.S. maps in the 7.5 minute series (topographic). They are titled:
(1) Bloomsbury Quadrangle, New Jersey, 1955 (photorevised 1970).
(2) Riegelsville Quadrangle, Pennsylvania-New Jersey, 1956
(photorevised 1968 and 1973).
(3) Frenchtown Quadrangle, Pennsylvania-New Jersey, 1955
(photorevised 1970).
(4) Lumberville Quadrangle, Pennsylvania-New Jersey, 1955
(photorevised 1968 and 1973).
(5) Stockton Quadrangle, New Jersey-Pennsylvania, 1954 (photorevised
1970).
(6) Hopewell Quadrangle, New Jersey, 1954 (photorevised 1970).
(7) Buckingham Quadrangle, Pennsylvania -- Bucks Co., 1953
(photorevised 1968 and 1973).
(8) Lambertville Quadrangle, Pennsylvania-New Jersey, 1953
(photorevised 1968 and 1973).
(9) Pennington Quadrangle, New Jersey-Pennsylvania 1954 (photorevised
1970).
(c) Boundary -- (1) General. The Central Delaware Valley
viticultural area is located in Pennsylvania and New Jersey. The
starting point of the following boundary description is the summit of
Strawberry Hill, which is located in New Jersey near the Delaware River
about one mile northwest of Titusville, at the southern end of the
Central Delaware Valley viticultural area. The starting point is found
on the Lambertville Quadrangle map.
(2) Boundary Description: (i) From the summit of Strawberry Hill
(475 feet) in a straight line to the summit of Mt. Canoe (428 feet --
on the Pennington Quadrangle map).
(ii) From there due east to Mercer County Route 579 (Bear Tavern
Road) about .2 mile south of Ackors Corner.
(iii) Then northward along Mercer 579 to Harbourton.
(iv) From there northwestward along Route 3 (Mount Airy-Harbourton
Road) to the 2nd English Presbyterian Church in Mount Airy (on the
Stockton Quadrangle map).
(v) From there along Old York Road northward to Benchmark 157 on U.S.
Route 202.
(vi) From there westward along Queen Road and northwestward along
Mount Airy Road to Dilts Corner.
(vii) From there northwestward along Dilts Corner Road to Sandy Ridge
Church.
(viii) From there northwestward via Cemetary Road to Benchmark 305.
(ix) From there northward along Covered Bridge Road to Green Sergeant
Covered Bridge.
(x) From there generally westward along Sanford Road to its
intersection with Route 519 about one mile north of Rosemont.
(xi) From there northward along Route 519 (via Kingwood, Barbertown
and Baptistown) to Palmyra (on the Frenchtown Quadrangle map).
(xii) From the intersection in Palmyra, in a straight line northward
to the 487 ft. elevation point near Nishisakawick Creek.
(xiii) From there in a straight line northwestward to Benchmark 787
on Rt. 579 (a secondary hard surface highway, unnamed on the map).
(xiv) From there northward along Route 579 to Benchmark 905 (on the
Bloomsbury Quadrangle map).
(xv) From there in a straight line westward to the 952 ft. summit
;of Musconetcong Mountain (on the Frenchtown Quadrangle map).
(xvi) From there in a straight line southwestward to the 836 ft.
summit of Musconetcong Mountain (on the Riegelsville Quadrangle map).
(xvii) From there in straight lines connecting the 838 ft., 839 ft.,
707 ft., and 386 ft. summits of Musconetcong Mountain.
(xviii) From the 386 ft. summit of Musconetcong Mountain in a
straight line across the Delaware River to the intersection of Routes
611 and 212.
(xix) From there along Route 212 to the intersection with the lane
going up Mine Hill.
(xx) From there in a straight line to the summit of Mine Hill (488
feet).
(xxi) From there in a straight line southwestward to the 522 ft.
summit elevation point.
(xxii) From there southeastward to the summit of Chestnut Hill (743
feet).
(xxiii) From there in a straight line southeastward to the 347 ft.
summit elevation point (located south of Kintnersville near Benchmark
173, about .1 mile west of Route 611).
(xxiv) From there in a straight line eastward to the summit of
Coffman Hill (826 feet).
(xxv) From there in a straight line southeastward to the 628 ft.
summit elevation point (about .3 mile north of Camp Davis).
(xxvi) From there in a straight line southeastward to the point where
Bridgeton, Nockamixon, and Tinicum Townships meet (on the Frenchtown
Quadrangle map).
(xxvii) From there in a straight line southward to the intersection
of Slant Hill Road (Covered Bridge Road) and Stump Road in Smiths Corner
(on the Lumberville Quadrangle map).
(xxviii) From there in a straight line southeastward to the 472 ft.
elevation point near Rocky Ridge School.
(xxix) From there southeastward in a straight line to the 522 ft.
elevation point on Plumstead Hill.
(xxx) From there in a straight line to the 482 ft. elevation point
about .7 mile northwest of Lahaska.
(xxxi) From there in a straight line southeastward to the 352 ft.
elevation point approximately .6 mile northeast of Lahaska.
(xxxii) From there in a straight line to the point where a power
transmission line crosses the 400 ft. contour line on the south side of
Solebury Mountain (on the Lambertville Quadrangle map).
(xxxiii) From there in a straight line to the tower on Bowman Hill in
Washington Crossing State Park.
(xxxiv) From there in a straight line across the Delaware River to
the starting point, the summit of Strawberry Hill (475 feet).
(T.D. ATF-168, 49 FR 10117, Mar. 19, 1984, as amended by T.D.
ATF-249, 52 FR 5958, Feb. 27, 1987)
27 CFR 9.50 Temecula.
(a) Name. The name of the viticultural area described in this
section is ''Temecula.''
(b) Approved map. The approved maps for determining the boundary of
the Temecula viticultural area are seven U.S.G.S. guadrangle maps in the
7.5 minute series, as follows:
(1) Wildomar, California, dated 1953, photorevised 1973;
(2) Fallbrook, California, dated 1968;
(3) Murrieta, California, dated 1953, photorevised 1979;
(4) Temecula, California, dated 1968, photorevised 1975;
(5) Pechanga, California, dated 1968;
(6) Sage, California, dated 1954;
(7) Bachelor Mountain, California, dated 1953, photorevised 1973.
(c) Boundary. The Temecula viticultural area is located in Riverside
County, California. The boundary is as follows:
(1) The beginning point is the northernmost point of the Santa Rosa
Land Grant where the Santa Rosa Land Grant boundary intersects the
easternmost point of the Cleveland National Forest boundary.
(2) The boundary follows the Cleveland National Forest boundary
southwesterly to the point where it converges with the Riverside
County-San Diego County line.
(3) The boundary follows the Riverside County-San Diego County line
southwesterly, then southeasterly to the point where the Riverside
County-San Diego County line diverges southward and the Santa Rosa Land
Grant boundary continues southeasterly.
(4) The boundary follows the Santa Rosa Land Grant boundary
southeasterly, then northeasterly, to its intersection with the Temecula
Land Grant boundary.
(5) The boundary follows the Temecula Land Grant boundary
southeasterly, then northeasterly, to its intersection with the Little
Temecula Land Grant boundary.
(6) The boundary follows the Little Temecula Land Grant boundary
southeasterly to its intersection with the boundary of that portion of
the Pechanga Indian Reservation which, until 1907, was Lot ''E'' of the
Little Temecula Land Grant.
(7) The boundary follows the Pechanga Indian Reservation boundary
southeasterly, then northeasterly (including that portion of the
Penchanga Indian Reservation in the approved viticultural area) to the
point at which it rejoins the Little Temecula Land Grant boundary.
(8) The boundary follows the Little Temecula Land Grant boundary
northeasterly to its intersection with the Pauba Land Grant boundary.
(9) The boundary follows the Pauba Land Grant boundary southeasterly,
then northeasterly, to the north-south section line dividing Section 23
from Section 24 in Township 8 South, Range 2 West.
(10) The boundary follows this section line south to the 1500-foot
contour line.
(11) The boundary follows the 1500-foot contour line easterly to the
range line dividing Range 2 West from Range 1 West.
(12) The boundary follows this range line north, across California
State Highway 71/79, to the 1400-foot contour line of Oak Mountain.
(13) The boundary follows the 1400-foot contour line around Oak
Mountain to its intersection with the 117 00 West longitude meridian.
(14) The boundary follows the the 117 00 West longitude meridian
north to its intersection with the Pauba Land Grant boundary.
(15) The boundary follows the Pauba Land Grant boundary
northwesterly, then west, then south, then west, to Warren Road (which
coincides with the range line dividing Range 1 West from Range 2 West).
(16) The boundary follows Warren Road north to an unnamed east-west,
light-duty, hard or improved surface road (which coincides with the
section line dividing Section 12 from Section 13 in Township 7 South,
Range 2 West).
(17) The boundary follows this road west to the north-south section
line dividing Section 13 from Section 14 in Township 7 South, Range 2
West.
(18) The boundary follows this section line south to its intersection
with Buck Road (which coincides with the east-west section line on the
southern edge of Section 14 in Township 7 South, Range 2 West).
(19) The boundary follows Buck Road west to the point where it
diverges northwesterly from the section line on the southern edge of
Section 14 in Township 7 South, Range 2 West.
(20) The boundary follows this section line west, along the southern
edges of Sections 14, 15, 16, 17, and 18 in Township 7 South, Range 2
West, to Tucalota Creek.
(21) The boundary follows Tucalota Creek southerly to Santa Gertrudis
Creek.
(22) The boundary follows Santa Gertrudis Creek southwesterly to
Murrieta Creek.
(23) The boundary proceeds northwesterly along the westernmost
branches of Murrieta Creek to its intersection with Hayes Avenue,
northwest of Murrieta, California.
(24) The boundary follows Hayes Avenue northwesterly, approximately
4,000 feet, to its terminus at an unnamed, unimproved, fair or dry
weather road.
(25) The boundary follows this road southwesterly to Murrieta Creek.
(26) The boundary proceeds northwesterly along the westernmost
branches of Murrieta Creek to its intersection with Orange Street in
Wildomar, California.
(27) From the intersection of Murrieta Creek and Orange Street in
Wildomar, California, the boundary proceeds in a straight line to the
beginning point.
(T.D. ATF-188, 49 FR 42566, Oct. 23, 1984; 49 FR 43455, Oct. 29,
1984, as amended by T.D. ATF-221, 51 FR 750, Jan. 8, 1986; T.D.
ATF-249, 52 FR 5958, Feb. 27, 1987)
27 CFR 9.51 Isle St. George.
(a) Name. The name of the viticultural area described in this
section is ''Isle St. George.''
(b) Approved maps. The approved map for determining the boundary of
the Isle St. George viticultural area is the U.S.G.S. quadrangle map,
''Put-in-Bay, Ohio'', 7.5 minute series, edition of 1969.
(c) Boundaries. The Isle St. George viticultural area is located
entirely within Ottawa County, Ohio. The boundary of the Isle St.
George viticultural area is the shoreline of the island named ''North
Bass Island'' on the ''Put-in-Bay, Ohio'' U.S.G.S. map, and the
viticultural area comprises the entire island.
(T.D. ATF-110, 47 FR 36421, Aug. 20, 1982)
27 CFR 9.52 Chalk Hill.
(a) Name. The name of the viticultural area described in this
section is ''Chalk Hill.''
(b) Approved maps. The appropriate maps for determining the boundary
of the Chalk Hill viticultural area are the U.S.G.S. topographic maps
titled:
''Mark West Springs Quadrangle, California'', 7.5 minute series,
1958; and,
''Healdsburg Quadrangle, California'', 7.5 minute series, 1955
(Photorevised 1980).
(c) Boundary. The Chalk Hill viticultural area is located near the
town of Windsor in Sonoma County, California. From the beginning point
on the south line of Section 2, Township 8 North (T. 8 N.), Range 9 West
(R. 9 W.) at the intersection of Arata Lane and Redwood Highway (a.k.a.
Old Highway 101), on the ''Healdsburg Quadrangle'' map, the boundary
proceeds --
(1) Southeasterly along Redwood Highway through Section 11, T. 8 N.,
R. 9 W., to the point of intersection with Windsor River Road;
(2) Then westerly along Windsor River Road on the south boundary of
Section 11, T. 8 N., R. 9 W., to the point of intersection with Starr
Road;
(3) The southerly along Starr Road to the point of intersection with
the south line of Section 14, T. 8 N., R. 9 W.;
(4) Then easterly along the south line of Sections 14 and 13, T. 8
N., R. 9 W. and Section 18, T. 8 N., R. 8 W., to the point of
intersection with the Redwood Highway;
(5) Then southeasterly along the Redwood Highway to the intersection
with an unnamed road that intersects the Redwood Highway at a right
angle from the northeast near the southwest corner of Section 28 near
Mark West Creek, T. 8 N., R. 8 W.;
(6) Then northeast approximately 500 feet along the unnamed road to
its intersection with the Pacific Gas and Electric power transmission
line;
(7) Then northeast approximately 1,000 feet along the power
transmission line (paralleling the unnamed road) to the point where the
power transmission line turns in a northerly direction;
(8) Then in a northerly direction along the power transmission line
to the point of its intersection with the south line of Section 17, T.
8 N., R. 8 W.;
(9) Then east along the south line of Sections 17, 16 and 15, T. 8
N., R. 8 W. to the point of intersection with Mark West Road on the
''Mark West Quadrangle Map'';
(10) Then northerly for approximately 1.3 miles along Mark West Road
(which becomes Porter Creek Road), then northeasterly for approximately
1.7 miles on Porter Creek Road to its intersection with the unnamed
medium duty road that parallels Porter Creek in Section 12, T. 8 N., R.
8 W.; then northeasterly on the Franz Valley Road over the Tarwater
Grade and continuing along the Franz Valley Road for approximately 3
miles to its intersection with Franz Creek (approximately 2,000 feet
west of the range line common to R. 7 W. and R. 8 W. in T. 9 N. and
approximately 1,150 feet north of the north line of Section 25, T. 9 N.,
R. 8 W.);
(11) Then westerly along Franz Creek to its point of intersection
with the east line of Section 21, T. 9 N., R. 8 W.;
(12) Then southerly along the east line of Section 21 to the
southeast corner thereof;
(13) Then southerly, approximately 0.08 mile, along the west line of
section 27, T. 9 N., R. 8 W., to the point at which an unnamed
unimproved road which parallels the south bank of Martin Creek
intersects the west line of section 27, T. 9 N., R. 8 W.;
(14) Then southeasterly, approximately 1.07 miles, along said road to
the point at which the road is crossed by the east line of section 27,
T. 9 N., R. 8 W.;
(15) Then southerly, approximately 0.65 mile, along the east lines of
sections 27 and 34, T. 9 N., R. 8 W., to the point in the northeast
corner of section 34, T. 9 N., R. 8 W. where the north fork of Barnes
Creek intersects such line in section 34, T. 9 N., R. 8 W.;
(16) Then continuing along the north fork of Barnes Creek,
approximately 0.5 mile, in a generally westerly direction to a small
dwelling at the eastern terminus of an unnamed unimproved road (known
locally as the access to the Shurtleff Ranch) in section 34, T. 9 N.,
R. 8 W.;
(17) Then continuing in a generally westerly direction, approximately
1.4 miles, along the unnamed unimproved road (known locally as the
access to the Shurtleff Ranch) to its intersection with an unnamed
unimproved road (known locally as Spurgeon Road) in section 33, T. 9
N., R. 8 W. on the Healdsburg, California, Quadrangle Map;
(18) Then westerly, approximately 0.45 mile, along the unnamed
unimproved road (known locally as Spurgeon Road) to the point where the
road intersects Chalk Hill Road in section 32, T. 9 N., R. 8 W.;
(19) Then in a generally northwesterly direction, approximately 1.3
miles, along Chalk Hill Road to the point where Chalk Hill Road crosses
Brooks Creek in section 29, T. 9 N., R. 8 W.;
(20) Then north in a straight line, approximately 0.2 mile, to the
top of a peak identified as Chalk Hill;
(21) Then west-northwesterly in a straight line to the confluence of
Brooks Creek and the Russian River;
(22) Then westerly along the Russian River to the point of
intersection with the range line common to R. 8 W. and R. 9 W. in T.
9 N.;
(23) Then southwesterly in a straight line to the point of a hill
identified as having an elevation of 737 feet;
(24) Then south-southwesterly in a straight line to the point at the
easterly terminus of Reiman Road;
(25) Then southwesterly in a straight line to the point at the
intersection of the township line common to T. 8 N. and T. 9 N. in
R. 9 W. and the frontage road (a.k.a. Los Amigos Road) for U.S.
Highway 101;
(26) Then west approximately 3,000 feet along the township line
common to T. 8 N. and T. 9 N. in R. 9 W.;
(27) Then southerly for approximately 2,000 feet in a straight line
to the point of intersection with an unnamed stream drainage;
(28) Then east in a straight line to the point of intersection with
Eastside Road;
(29) Then northeasterly along Eastside Road to the point of
intersection with Redwood Highway;
(30) Then southeasterly along Redwood Highway to the point of
beginning.
(T.D. ATF-155, 48 FR 48812, Oct. 21, 1983, as amended by T.D.
ATF-272, 53 FR 17023, May 13, 1988)
27 CFR 9.53 Alexander Valley.
(a) Name. The name of the viticultural area described in this
section is ''Alexander Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Alexander Valley viticultural area are seven U.S.G.S.
maps entitled:
(1) ''Mark West Springs Quadrangle, California,'' 7.5 minute series,
1958;
(2) ''Mount St. Helena Quadrangle, California,'' 7.5 minute series,
1959;
(3) ''Jimtown Quadrangle, California -- Sonoma County,'' 7.5 minute
series, 1955 (Photorevised 1975);
(4) ''Geyserville Quadrangle, California -- Sonoma County,'' 7.5
minute series, 1955 (Photorevised 1975);
(5) ''Healdsburg Quadrangle, California -- Sonoma County,'' 7.5
minute series, 1955;
(6) ''Asti Quadrangle, California,'' 7.5 minute series, 1959
(Photorevised 1978); and
(7) ''Cloverdale Quadrangle, California,'' 7.5 minute series, 1960.
(c) Boundaries. The Alexander Valley viticultural area is located in
northeastern Sonoma County, California. From the beginning point at the
northeast corner of Section 32, Township 12 North (T. 12 N.), Range 10
West (R. 10 W.), on the Asti Quadrangle map, the boundary runs --
(1) West along the north line of Sections 32 and 31, T. 12 N., R.
10 W., and Sections 36, 35, and 34, T. 12 N., R. 11 W., to the
northwest corner of Section 34, on the Cloverdale Quadrangle map;
(2) Then south along the west line of Section 34 to the southwest
corner thereof;
(3) Then east southeasterly in a straight line to the southeast
corner of section 2, T. 11 N., R. 11 W.;
(4) Then south southeasterly in a straight line to the southeast
corner of section 24, T. 11 N., R. 11 W.;
(5) Then southeasterly in a straight line across sections 30, 31 and
32, T. 11 N., R.. 10 W., to the point at 38 45 N. latitude and 123 00
E. longitude in section 5, T. 10 N., R. 10 W.;
(6) Then easterly in a straight line along latitude 38 degrees 45
minutes to the point of intersection with the east line of Section 4, T.
10 N., R. 10 W., on the Geyserville Quadrangle map;
(7) Then southeasterly 5,850 feet in a straight line to the southwest
corner of Section 3, T. 10 N., R. 10 W.;
(8) Then southerly along the west line of Section 10, T. 10 N., R.
10 W.;
(9) Then S. 74 degrees, E. 2,800 feet in a straight line to the
northeasterly tip of a small lake;
(10) Then N. 57 degrees, E. 2,300 feet in a straight line to the
southeast corner of Section 10, T. 10 N., R. 10 W.;
(11) Then S. 16 degrees, E. 1,800 feet in a straight line to the
point on a peak identified as having an elevation of 664 feet;
(12) Then S. 55 degrees, E. 7,900 feet in a straight line to the
most northerly point on the northeasterly line of ''Olive Hill''
Cemetery, lying on the easterly side of a light-duty road identified as
Canyon Road;
(13) Then southeasterly along the northeasterly line of ''Olive
Hill'' cemetery to most easterly point thereon;
(14) Then southerly 3,000 feet along the meanders of the west fork of
Wood Creek to the point lying 400 feet north of the point on a peak
identified as having an elevation of 781 feet;
(15) Then southerly 400 feet in a straight line to the point on a
peak identified as having an elevation of 781 feet;
(16) Then S. 50 1/2 degrees, E. 15,200 feet in a straight line to
the point lying at the intersection of Lytton Creek with the township
line common to T. 9 N. and T. 10 N. in R. 9 W.;
(17) Then southerly along the meanders of Lytton Creek to the point
of intersection with a light-duty road identified as Lytton Springs Road
in T. 9 N., R. 9 W.;
(18) Then easterly along Lytton Springs Road to the point of
intersection with a heavy-duty road identified as U.S. Highway 101
(a.k.a. Redwood Highway), on the Jimtown Quadrangle map;
(19) Then southerly along U.S. Highway 101 to the point of
intersection with an unnamed light-duty road (known locally as Chiquita
Road), on the Geyserville Quadrangle map;
(20) Then easterly along the unnamed light-duty road to the point of
intersection with an unnamed heavy-duty road (known locally as
Healdsburg Avenue), on the Jimtown Quadrangle map;
(21) Then southeasterly in a straight line approximately 11,000 feet
to the 991-foot peak of Fitch Mountain;
(22) Then east southeasterly approximately 7,000 feet in a straight
line to the peak identified as having an elevation of 857 feet;
(23) Then east southeasterly approximately 1,750 feet to the peak
identified as Black Peak;
(24) Then southeasterly approximately 7,333 feet to the peak
identified as having an elevation of 672 feet;
(25) Then northeasterly approximately 5,000 feet in a straight line
to the point of confluence of Brooks Creek with the Russian River in T.
9 N., R. 8 W., on the Healdsburg Quadrangle map;
(26) Then east-southeasterly 2,400 feet in a straight line to the top
of a peak identified as Chalk Hill;
(27) Then south from said peak, in a straight line, approximately 0.2
mile to the point where Chalk Hill Road crosses Brooks Creek (on the
Healdsburg Quadrangle map);
(28) Then southeasterly, approximately 1.3 miles, along the roadbed
of Chalk Hill Road to the point near the confluence of Brooks Creek and
Barnes Creek where Chalk Hill Road intersects an unnamed unimproved road
(known locally as Spurgeon Road) that parallels Barnes Creek in section
32, T. 9 N., R. 8 W.;
(29) Then easterly, approximately 0.45 mile, along said road (known
locally as Spurgeon Road) to the point where the road is intersected by
an unnamed unimproved road (known locally as the access to the Shurtleff
Ranch) in section 33, T. 9 N., R. 8 W.;
(30) Then continuing along the unnamed unimproved road (known locally
as the access to the Shurtleff Ranch), approximately 1.33 miles, in a
generally easterly direction, to the eastern terminus of said road at a
small dwelling along the north fork of Barnes Creek in section 34, T. 9
N., R. 8 W. on the Mark West Springs, California, Quadrangle map;
(31) Then easterly along the north fork of Barnes Creek,
approximately 0.5 mile, to the point in the northeast corner of section
34, T. 9 N., R. 8 W. where the north fork of Barnes Creek intersects
the east line of section 34, T. 9 N., R. 8 W.;
(32) Then north, approximately 0.65 mile, along the east lines of
sections 34 and 27, T. 9 N., R. 8 W., to the point at which an unnamed
unimproved road which parallels the south bank of Martin Creek
intersects the eastern border of section 27, T. 9 N., R. 8 W.;
(33) Then in a generally northwesterly direction, approximately 1.07
miles, along said road to the point at which the road is crossed by the
west line of section 27, T. 9 N., R. 8 W.;
(34) Then north, approximately 0.08 mile, along the west line of
section 27, T. 9 N., R. 8 W., to the southeast corner of section 21, T.
9 N., R. 8 W.;
(35) Then northerly along the east line of Sections 21, 16, and 9, T.
9 N., R. 8 W. to the northeast corner of Section 9, on the Mount St.
Helena Quadrangle map;
(36) Then westerly along the north line of Section 9 to the northwest
corner thereof, on the Jimtown Quadrangle map;
(37) Then northerly along the western lines of section 4, of T. 9 N,
R. 8 W., and sections 33, 28, 21, 16, and 9 of T. 10 N., R. 8 W.;
(38) Then westerly along the northern lines of section 8 and 7, T.
10 N., R. 8 W. and section 12, T. 10 N., R. 9 W. to the southeastern
corner of section 2, T. 10 N., R. 9 W.;
(39) Then northwesterly in a straight line to the eastern line of
section 3 at 38 degrees 45 minutes latitude, T. 10 N., R. 9 W.;
(40) Then westerly along latitude line 38 degrees 45 minutes to the
point lying at 122 degrees 52 minutes 30 seconds longitude;
(41) Then northwesterly in a straight line to the southeast corner of
section 4, T. 11 N., R. 10 W., on the Asti, Quadrangle map;
(42) Then northeasterly in a straight line to the southeast corner of
section 34, T. 12 N., R. 10 W.;
(43) Then north along the east boundary of section 34, T. 12 N., R.
10 W., to the northeast corner of section 34, T. 12 N., R. 10 W.;
(44) Then west along the north boundaries of sections 34 and 33, T.
12 N., R. 10 W., to the point of beginning.
(T.D. ATF-187, 49 FR 42724, Oct. 24, 1984, as amended by T.D.
ATF-233; 51 FR 30354, Aug. 26, 1986; T.D. ATF-272, 53 FR 17025, May
13, 1988; T.D. ATF-300, 55 FR 32402, Aug. 9, 1990)
27 CFR 9.54 Santa Ynez Valley.
(a) Name. The name of the viticultural area described in this
section is ''Santa Ynez Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Santa Ynez Valley viticultural area are 12 U.S.G.S.
quadrangle maps. They are entitled:
(1) ''Figueroa Mountain, Cal.'', 7.5 minute series, edition of 1959;
(2) ''Foxen Canyon, Cal.'', 7.5 minute series, edition of 1964;
(3) ''Lake Cachuma, Cal.'', 7.5 minute series, edition of 1959;
(4) ''Lompoc, Cal.'', 7.5 minute series, edition of 1959
(photorevised 1974);
(5) ''Lompoc Hills, Cal.'', 7.5 minute series, edition of 1959;
(6) ''Los Alamos, Cal.'', 7.5 minute series, edition of 1959;
(7) ''Los Olivos, Cal.'', 7.5 minute series, edition of 1959
(photoinspected 1974);
(8) ''Santa Rosa Hills, Cal.'', 7.5 minute series, edition of 1959;
(9) ''Santa Ynez, Cal.'', 7.5 minute series, edition of 1959
(photorevised 1974);
(10) ''Solvang, Cal.'', 7.5 minute series, edition of 1959
(photorevised 1974);
(11) ''Zaca Creek, Cal.'', 7.5 minute series, edition of 1959; and
(12) ''Zaca Lake, Cal.'', 7.5 minute series, edition of 1964.
(c) Boundaries. The Santa Ynez Valley viticultural area is located
within Santa Barbara County, California. The beginning point is found
on the ''Los Alamos, California'' U.S.G.S. map where California Highway
246 (indicated as Highway 150 on the Los Alamos map) intersects with the
120 22'30'' longitude line.
(1) Then north following the 120 22'30'' longitude line to Cebada
Canyon Road.
(2) Then northeast following Cebada Canyon Road and an unnamed jeep
trail to the northern boundary of Section 9, T. 7 N., R. 33 W.
(3) Then east following the northern boundaries of Sections 9, 10,
11, 12, 7, and 8 to the northeast corner of Section 8, T. 7 N., R. 33
W.
(4) Then south following the eastern boundaries of Sections 8 and 17
to the intersection with the boundary dividing the La Laguna and San
Carlos de Jonata Land Grants.
(5) Then east following the boundary between the La Laguna and the
San Carlos de Jonata Land Grants to the intersection with Canada de
Santa Ynez.
(6) Then northeast in a straight line for approximately 3.6 miles to
Benchmark 947 at U.S. Highway 101.
(7) Then northeast in a straight line for approximately 2.6 miles to
the southwest corner of the La Zaca Land Grant.
(8) Then following the boundary of the La Zaca Land Grant north, then
east to its northeast corner.
(9) Then east in a straight line for approximately 2.0 miles to the
point of intersection of the La Laguna and Sisquoc Land Grants with the
Los Padres National Forest.
(10) Then following the boundary of the Los Padres National Forest
south, east, and south until it intersects with the eastern boundary of
Section 29, T. 7 N., R. 29 W.
(11) Then south following the eastern boundaries of Sections 29, 32,
5, 8, and 17 to the boundary of the Cachuma Recreation Area at Bitt
Benchmark 1074.
(12) Then following the boundary of the Cachuma Recreation Area west
and south to the point of intersection with the Los Padres National
Forest.
(13) Then south and west following the boundary of the Los Padres
National Forest to its intersection with the Las Cruces Land Grant at
the southwest corner of Section 12, T. 5 N., R. 32 W.
(14) Then north following the boundary of the Las Cruces Land Grant
to the southeast corner of Section 26, T. 6 N., R. 32 W.
(15) Then west following the southern boundaries of Sections 26, 27,
28, and 29 to the intersection with the northern boundary of the San
Julian Land Grant at the southwestern corner of Section 29, T. 6 N., R.
32 W.
(16) Then northwest following the boundary of the San Julian Land
Grant to its intersection with the 120 22'30'' longitude line.
(17) Then northwest in a straight line for approximately 3.2 miles to
the point where Santa Rosa Road intersects Salsipuedes Creek.
(18) Then following Salsipuedes Creek downstream to the point of
confluence with the Santa Ynez River.
(19) Then northeast in a straight line for approximately 1.4 miles to
an unnamed hill, elevation 597 feet.
(20) Then northeast in a straight line for approximately 1.7 miles to
the point of beginning.
(T.D. ATF-132, 48 FR 16252, Apr. 15, 1983)
27 CFR 9.55 Bell Mountain.
(a) Name. The name of the viticultural area described in this
section is ''Bell Mountain.''
(b) Approved map. The appropriate map for determining the boundaries
of the Bell Mountain viticultural area is one U.S.G.S. map, titled:
Willow City Quadrangle, 7.5 minute series, 1967.
(c) Boundary -- (1) General. The Bell Mountain viticultural area is
located in Gillespie County, Texas. The starting point of the following
boundary description is the summit of Bell Mountain (1,956 feet).
(2) Boundary Description -- (i) From the starting point, the boundary
proceeds due southward for exactly one half mile;
(ii) Then southeastward in a straight line to the intersection of
Willow City Loop Road with an unnamed unimproved road, where marked with
an elevation of 1,773 feet;
(iii) Then generally southward along Willow City Loop Road (a
light-duty road) to Willow City.
(iv) Then continuing southward and westward along the same light-duty
road to the intersection having an elevation of 1,664 feet;
(v) Then continuing westward along the light-duty road to the
intersection having an elevation of 1,702 feet;
(vi) Then turning southward along the light-duty road to the
intersection having an elevation of 1,736 feet;
(vii) Then turning westward along the light-duty road to the
intersection having an elevation of 1,784 feet;
(viii) Then turning southward and then westward, following the
light-duty road to its intersection with Texas Highway 16, where marked
with an elevation of 1,792 feet;
(ix) Then due westward to the longitude line 98 45 ;
(x) Then northward along that longitude line to a point due west of
an unnamed peak with an elevation of 1,784 feet;
(xi) Then due eastward to the summit of that unnamed peak;
(xii) Then in a straight line eastward to the intersection of an
unnamed unimproved road with Texas Highway 16, where marked with an
elevation of 1,822 feet;
(xiii) Then following that unnamed road, taking the right-hand fork
at an intersection, to a point due west of the summit of Bell Mountain;
(xiv) Then due eastward to the summit of Bell Mountain.
(T.D. ATF-238, 51 FR 36400, Oct. 10, 1986)
27 CFR 9.56 San Lucas.
(a) Name. The name of the viticultural area described in this
section is ''San Lucas.''
(b) Approved maps. The appropriate maps for determining the boundary
of San Lucas viticultural area are the following four U.S.G.S.
topographical maps of the 7.5 minute series:
San Lucas, CA, 1949, photorevised 1979,
Nattrass Valley, CA, 1967,
San Ardo, CA, 1967, and,
Espinosa Canyon, CA, 1949, photorevised 1979.
(c) Boundary. The San Lucas viticultural area is located in Monterey
County in the State of California. The boundary is as follows:
Beginning on the ''San Lucas Quadrangle'' map at the northwest corner
of section 5 in Township 21 South, Range 9 East, the boundary proceeds
northeasterly in a straight line approximately 0.35 mile to the 630-foot
promontory in section 32, T. 20 S., R. 9 E.;
(1) Then east southeasterly in a straight line approximately 0.6 mile
to the 499-foot promontory in the southwest corner of section 33, T. 20
S., R. 9 E.;
(2) Then east southeasterly in a straight line approximately 1.3
miles to the 847-foot promontory in section 3, T. 21 S., R. 9 E., on
the ''Nattrass Valley Quadrangle'' map;
(3) Then south southeasterly in a straight line approximately 2.2
miles to the 828-foot promontory in section 14, T. 21 S., R. 9 E., on
the ''San Ardo Quadrangle'' map;
(4) Then east southeasterly in a straight line approximately 1.3
miles to the 868-foot promontory in section 13, T. 21 S., R. 9 E.;
(5) Then southeasterly in a straight line approximately 0.94 mile to
the 911-foot promontory in section 19, T. 21 S., R. 10 E.;
(6) Then easterly in a straight line approximately 1.28 miles to the
1,042-foot promontory in section 20, T. 21 S., R. 10 E.;
(7) Then east northeasterly in a straight line approximately 1.28
miles to the 998-foot promontory in southeast corner of section 16, T.
21 S., R. 10 E.;
(8) Then southerly in a straight line approximately 2.24 miles to the
1,219-foot promontory near the east boundary of section 28, T. 21 S.,
R. 10 E.;
(9) Then southwesterly in a straight line approximately 1.5 miles to
the 937-foot promontory near the north boundary of section 32, T. 21
S., R. 10 E.;
(10) Then southwesterly in a straight line approximately 0.34 mile to
the 833-foot promontory in section 32, T. 21 S., R. 10 E.;
(11) Then south southeasterly in a straight line approximately 0.5
mile to the 886-foot ''Rosenberg'' promontory in section 32, T. 21 S.,
R. 10 E.;
(12) Then south southeasterly approximately 1.1 miles to the 781-foot
promontory in section 5, T. 22 S., R. 10 E.;
(13) Then southeasterly in a straight line approximately 0.7 mile to
the 767-foot promontory in section 9, T. 22 S., R. 10 E.;
(14) Then southerly in a straight line approximately 0.5 mile to the
647-foot promontory along the south boundary of section 9, T. 22 S., R.
10 E.;
(15) Then southwesterly in a straight line approximately 2.67 miles
to the 835-foot promontory in section 19, T. 22 S., R. 10 E.;
(16) Then west southwesterly in a straight line approximately 1.1
miles to the 1,230-foot promontory in section 24, T. 22 S., R. 9 E.;
(17) Then north northwesterly in a straight line approximately 1.4
miles to the 1,149-foot promontory in section 14, T. 22 S., R. 9 E.;
(18) Then northwesterly in a straight line approximately 0.57 mile to
the 1,128-foot promontory in section 11, T. 22 S., R. 9 E.;
(19) Then west southwesterly in a straight line approximately 0.58
mile to the 1,220-foot promontory near the north boundary of section 15,
T. 22 S., R. 9 E.;
(20) Then northwesterly in a straight line approximately 1.33 miles
to the 1,071-foot promontory in the northwest corner of section 9, T.
22 S., R. 9 E.;
(21) Then northwesterly in a straight line approximately 2.82 miles
to the 1,004-foot promontory in section 31, T. 21 S., R. 9 E., on the
''Espinosa Canyon Quadrangle'' map;
(22) Then north northwesterly in a straight line approximately 1.32
miles to the 882-foot promontory in section 25, T. 21 S., R. 8 E.;
(23) Then northwesterly in a straight line approximately 1.05 miles
to the 788-foot promontory in section 23, T. 21 S., R. 8 E.;
(24) Then northerly in a straight line approximately 1.54 miles to
the 601-foot promontory in section 13, T. 21 S., R. 8 E.;
(25) Then northeasterly in a straight line approximately 3.2 miles to
the point of beginning.
(T.D. ATF-248, 52 FR 2945, Jan. 29, 1987)
27 CFR 9.57 Sonoma County Green Valley.
(a) Name. The name of the viticultural area described in this
section is ''Green Valley'' qualified by the words ''Sonoma County'' in
direct conjunction with the name ''Green Valley.'' On a label the words
''Sonoma County'' may be reduced in type size to the minimum allowed in
27 CFR 4.38(b).
(b) Approved maps. The appropriate maps for determining the
boundaries of the Green Valley viticultural area are three U.S.G.S.
maps. They are titled:
(1) ''Sebastopol Quadrangle, California -- Sonoma Co.'', 7.5 minute
series (1954, photorevised 1980);
(2) ''Camp Meeker Quadrangle, California -- Sonoma Co.'', 7.5 minute
series (1954, photorevised 1971); and
(3) ''Guerneville Quadrangle, California -- Sonoma Co.'', 7.5 minute
series (1955).
(c) Boundaries. The Green Valley viticultural area is located in
Sonoma County, California. The beginning point is located in the
northeastern portion of the ''Camp Meeker Quadrangle'' map where the
line separating Section 31 from section 32, in Township 8 North (T.8N.),
Range 9 West (R.9W.) intersects River Road.
(1) From the beginning point, the boundary runs south along the line
separating Section 31 from Section 32, continuing south along Covey Road
(shown on the map as an unnamed, light-duty road) to the town of
Forestville where Covey Road intersects with State Highway 116
(Gravenstein Highway).
(2) Thence east along State Highway 116 until it turns in a
southeasterly direction and then proceeding along State Highway 116 in a
southeasterly direction until the point at which State Highway 116
intersects State Highway 12 in the town of Sebastopol (located on the
''Sebastopol Quadrangle'' map);
(3) Thence in a southwesterly direction on State Highway 12 through
the town of Sebastopol;
(4) Thence in a westerly direction on State Highway 12, which becomes
Bodega Road, until Bodega Road intersects with Pleasant Hill Road;
(5) Thence in a southerly direction on Pleasant Hill Road until it
intersects with Water Trough Road;
(6) Thence westerly and then northwesterly on Water Trough Road until
it intersects with Gold Ridge Road;
(7) Thence in a southwesterly, northwesterly, and then a
northeasterly direction along Gold Ridge Road until it intersects with
Bodega Road;
(8) Thence in a southwesterly direction along Bodega Road until
Bodega Road intersects with Jonive Road in Township 6 North (T.6N.),
Range 9 West (R.9W.) located in the southeast portion of U.S.G.S. map
''Camp Meeker Quadrangle'';
(9) Thence proceeding in a northwesterly direction on Jonive Road
until it intersects Occidental Road;
(10) Thence proceeding on Occidental Road in a northwesterly
direction until Occidental Road intersects the west border of Section
35;
(11) Thence proceeding due north along the west borders of Sections
35, 26, 23, and 14 to the northwest corner of Section 14;
(12) Thence in an easterly direction along the north border of
Section 14 to the northeast corner of Section 14;
(13) Thence north along the west borders of Sections 12, 1, and 36 to
the northwest corner of Section 36 located in the extreme southern
portion of the ''Guerneville Quadrangle'' map;
(14) Thence in an easterly direction along the north border of
Section 36 until it intersects with River Road;
(15) Thence in a southeasterly direction along River Road to the
point of beginning located on the ''Camp Meeker Quadrangle'' map.
(T.D. ATF-161, 48 FR 52579, Nov. 21, 1983)
27 CFR 9.58 Carmel Valley.
(a) Name. The name of the viticultural area described in this
section is ''Carmel Valley.''
(b) Approved maps. The approved maps for determining the boundary of
the Carmel Valley viticultural area are five U.S.G.S. topographic maps
in the 7.5 minute series, as follows:
(1) Mt. Carmel, Calif., dated 1956;
(2) Carmel Valley, Calif., dated 1956;
(3) Ventana Cones, Calif., dated 1956;
(4) Chews Ridge, Calif., dated 1956; and
(5) Rana Creek, Calif., dated 1956.
(c) Boundary. The Carmel Valley viticultural area is located in
Monterey County, California. The boundary is as follows:
(1) The beginning point is the northeast corner of Section 5 in
Township 17 South, Range 2 East.
(2) The boundary follows the Los Laurelles Land Grant boundary south,
then easterly, to the north-south section line dividing Section 9 from
Section 10 in Township 17 South, Range 2 East.
(3) The boundary follows this section line south to the southwest
corner of Section 22 in Township 17 South, Range 2 East.
(4) From this point, the boundary follows section lines in Township
17 South, Range 2 East:
(i) To the southeast corner of Section 22,
(ii) To the southwest corner of Section 26,
(iii) To the southeast corner of Section 26,
(iv) To the southwest corner of Section 36.
(5) From this point, the boundary follows the Los Padres National
Forest boundary east, then south, then east to the southwest corner of
Section 9 in Township 18 South, Range 3 East.
(6) The boundary follows the section line east to the southeast
corner of the same section, where the section line rejoins the Los
Padres National Forest boundary.
(7) The boundary follows the Los Padres National Forest boundary to
the north-south section line dividing Section 11 from Section 12 in
Township 18 South, Range 3 East.
(8) The boundary follows this section line north to the township line
dividing Township 17 South from Township 18 South.
(9) The boundary follows this township line west to the north-south
section line dividing Section 34 from Section 35 in Township 17 South,
Range 3 East.
(10) The boundary follows this section line north to the Los
Tularcitos Land Grant boundary.
(11) The boundary follows the Los Tularcitos Land Grant boundary
northwesterly to the Carmel River.
(12) The boundary follows the Carmel River northerly to the Los
Tularcitos Land Grant boundary.
(13) The boundary follows the Los Tularcitos Land Grant boundary
northeasterly to the unsurveyed township line (approximate location
denoted by a line of red dashes) dividing Township 16 South form
Township 17 South.
(14) The boundary follows the unsurveyed township line west to the
beginning point.
(T.D. ATF-119, 47 FR 55916, Dec. 14, 1982)
27 CFR 9.59 Arroyo Seco.
(a) Name. The name of the viticultural area described in this
section is ''Arroyo Seco.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Arroyo Seco viticultural area are four U.S.G.S.
quadrangle maps. They are entitled:
(1) ''Greenfield, California,'' 7.5 minute series, edition of 1956;
(2) ''Paraiso Springs, California,'' 7.5 minute series, edition of
1956;
(3) ''Soledad, California,'' 7.5 minute series, edition of 1955; and
(4) ''Sycamore Flat, California,'' 7.5 minute series, edition of 1956
(photoinspected 1972).
(c) Boundaries. The Arroyo Seco viticultural area is located in
Monterey County, California. The beginning point is found on the
''Sycamore Flat'' U.S.G.S. map at the junction of Arroyo Seco Road and
the Carmel Valley Road (indicated as the Jamesburg Road on the map).
(1) Then east following Arroyo Seco Road to the southwest corner of
Section 22, T. 19 S., R. 5 E.
(2) Then east following the southern boundaries of Sections 22, 23,
24, 19, and 20 to the southeastern corner of Section 20, T. 19 S., R. 6
E.
(3) Then northeast in a straight line for approximately 1.3 miles to
the summit of Pettits Peak.
(4) Then northeast in a straight line for approximately 1.8 miles to
the point where the 400' contour line intersects the northern boundary
of Section 14, T. 19 S., R. 6 E.
(5) Then east following the 400' contour line to a point immediately
west of the Reservoir within the Posa de los Ositos Land Grant.
(6) Then following the ridge line in a northeasterly direction for
approximately 7.5 miles to U.S. Highway 101 at the intersection of
Underwood Road.
(7) Then east following Underwood Road to its intersection with the
Posa de los Ositos Land Grant.
(8) Then north following the boundary of the Posa de los Ositos Land
Grant to the west bank of the Salinas River.
(9) Then northwest following the west bank of the Salinas River to
the southern boundary of Section 17, T. 18 S., R. 7 E.
(10) Then due west for approximately 2.0 miles following the southern
boundary of Section 17, and continuing to U.S. Highway 101.
(11) Then following U.S. Highway 101 in a northwesterly direction to
its intersection with Paraiso Road.
(12) Then south following Paraiso Road to the intersection with Clark
Road.
(13) Then south in a straight line for approximately 1.8 miles to the
northeast corner of Section 5, T. 19 S., R. 6 E.
(14) Then due south following the eastern boundaries of Sections 5,
8, and 17, to Arroyo Seco Road.
(15) Then southwest in a straight line for approximately 1.0 mile to
Bench Mark 673.
(16) Then west in a straight line for approximately 1.8 miles to
Bench Mark 649.
(17) Then northwest in a straight line for approximately 0.2 mile to
the northeast corner of Section 23, T. 19 S., R. 5 E.
(18) Then west following the northern boundaries of Section 23 and 22
to the northwest corner of Section 22, T. 19 S., R. 5 E.
(19) Then south in a straight line for approximately 1.0 mile to the
point of beginning.
(T.D. ATF-131, 48 FR 16246, Apr. 15, 1983)
27 CFR 9.60 Shenandoah Valley.
(a) Name. The name of the viticultural area described in this
section is ''Shenandoah Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Shenandoah Valley viticultural area are four U.S.G.S.
Eastern United States 1:250,000 scale maps. The maps are titled:
Roanoke (1971), Charlottesville (1956, with a revision in 1965),
Cumberland (1956, revised 1969) and Baltimore (1957, revised 1978).
(c) Boundaries. The Shenandoah Valley Viticultural area is located
in Frederick, Clarke, Warren, Shenandoah, Page, Rockingham, Augusta,
Rockbridge, Botetourt, and Amherst Counties in Virginia, and Berkeley
and Jefferson Counties in West Virginia. The boundaries are as follows:
(1) The boundary line starts at the point of the intersection of the
Potomac River and the Virginia-West Virginia State line approximately
eight miles east of Charlestown, West Virginia.
(2) Then the boundary proceeds southwesterly approximately 14.8 miles
along the State line, which essentially follows the crest of the Blue
Ridge Mountains, to its intersection with the western border line of
Clarke County, Virginia.
(3) Then the boundary continues approximately 13.8 miles
southwesterly along the county line and the crest of the Blue Ridge to
its intersection with the western boundary line of Warren County,
Virginia.
(4) Then the boundary continues approximately 15 miles along the
Warren County line to its intersection with the Skyline Drive.
(5) Then the boundary continues approximately 71 miles in a
southwesterly direction along the Skyline Drive and the Blue Ridge to
its intersection with the Blue Ridge Parkway.
(6) Then the boundary continues approximately 53 miles in a
southeasterly direction along the Blue Ridge Parkway to its intersection
with the James River.
(7) Then the boundary proceeds approximately 44 miles along the James
River in a west-northwesterly direction to its intersection with the
northwest boundary line of the Jefferson National Forest near Eagle
Rock.
(8) Then the boundary proceeds approximately 10.5 miles in a
northeasterly direction along the Jefferson National Forest line and
along the crest of North Mountain to its intersection with the western
boundary line of Rockbridge County.
(9) Then the boundary continues approximately 23 miles along the
county line in the same northeasterly direction to its intersection with
the Chesapeake and Ohio Railroad.
(10) Then the boundary continues approximately 23 miles along the
railroad between the Great North Mountain and the Little North Mountain
to its intersection with the southeastern boundary line of the George
Washington National Forest at Buffalo Gap.
(11) Then the boundary continues approximately 81 miles northeasterly
along the George Washington National Forest Line to the Vertical Control
Station, (elevation 1883), on the crest of Little North Mountain
approximately 3 miles west of Van Buren Furnace.
(12) Then the boundary line continues approximately 53 miles
northeasterly along the crest of Little North Mountain to its
intersection with the Potomac River in Fort Frederick State Park.
(13) Then the boundary continues approximately 47.4 miles
southeasterly along the Potomac River to the beginning point at that
Rivers intersection with the boundary line between West Virginia and
Virginia.
(T.D. ATF-120, 47 FR 57698, Dec. 28, 1982, as amended by T.D.
ATF-249, 52 FR 5958, Feb. 27, 1987)
27 CFR 9.61 El Dorado.
(a) Name. The name of the viticultural area described in this
section is ''El Dorado.''
(b) Approved maps. The approved U.S.G.S. topographic maps (7.5
series; quadrangles) showing the boundaries of the El Dorado
viticultural area, including quadrangles showing the area within the
boundaries, are as follows:
(1) ''Pilot Hill, California,'' 1954 (photorevised 1973);
(2) ''Auburn, California,'' 1953 (photorevised 1973);
(3) ''Greenwood, California,'' 1949 (photorevised 1973);
(4) ''Georgetown, California,'' 1949 (photorevised 1973);
(5) ''Foresthill, California,'' 1949 (photorevised 1973);
(6) ''Michigan Bluff, California,'' 1952 (photorevised 1973);
(7) ''Tunnel Hill, California,'' 1950 (photorevised 1973);
(8) ''Slate Mountain, California,'' 1950 (photorevised 1973);
(9) ''Pollock Pines, California,'' 1950 (photorevised 1973);
(10) ''Stump Spring, California,'' 1951 (photorevised 1973);
(11) ''Caldor, California,'' 1951 (photorevised 1973);
(12) ''Omo Ranch, California,'' 1952 (photorevised 1973);
(13) ''Aukum, California,'' 1952 (photorevised 1973);
(14) ''Fiddletown, California,'' 1949;
(15) ''Latrobe, California,'' 1949 (photorevised 1973);
(16) ''Shingle Springs, California,'' 1949;
(17) ''Coloma, California,'' 1949 (photorevised 1973);
(18) ''Garden Valley, California,'' 1949 (photorevised 1973);
(19) ''Placerville, California,'' 1949 (photorevised 1973);
(20) ''Camino, California,'' 1952 (photorevised 1973);
(21) ''Sly Park, California,'' 1952 (photorevised 1973);
(c) Boundaries. The boundaries of the El Dorado viticultural area
which is located in El Dorado County, California, are as follows:
(1) The beginning point of the boundaries is the intersection of the
North Fork of the American River (also the boundary line between El
Dorado and Placer Counties) and the township line ''T. 11 N./T. 12 N.''
(''Pilot Hill'' Quadrangle);
(2) Thence northeast along the North Fork of the American River to
its divergence with the Middle Fork of the American River, continuing
then, following the Middle Fork of the American River to its
intersection with the Rubicon River which continues as the boundary line
between El Dorado and Placer Counties (''Auburn,'' ''Greenwood,''
''Georgetown,'' ''Foresthill,'' and ''Michigan Bluff'' Quadrangles);
(3) Thence southeast along the Rubicon River to its intersection with
the range line ''R. 11 E./R. 12 E.'' (''Tunnel Hill'' Quadrangle);
(4) Thence south along the range line through T. 13 N. and T. 12
N., to its intersection with the township line ''T. 12 N./T. 11 N.''
(''Tunnel Hill'' and ''Slate Mountain'' Quadrangles);
(5) Thence east along the range line to its intersection with the
range line ''R. 12 E./R. 13 E.'' (''Slate Mountains'' and ''Pollock
Pines'' Quadrangles);
(6) Thence south along the range line to its intersection with the
township line ''T. 11 N./T. 10 N.'' (''Pollock Pines'' Quadrangle);
(7) Thence east along the township line to its intersection with the
range line ''R. 13 E./R. 14 E.'' (''Pollock Pines'' and ''Stump
Spring'' Quadrangles);
(8) Thence south along the range line through T. 10 N., T. 9 N., and
T. 8 N. to its intersection with the South Fork of the Cosumnes River
(also the boundary line between El Dorado and Amador Counties) (''Stump
Spring'' and ''Caldor'' Quadrangles);
(9) Thence west and northwest along the South Fork of the Cosumnes
River to its intersection with range line ''R. 11 E./R. 10 E.''
(''Caldor,'' ''Omo Ranch,'' ''Aukum,'' and ''Fiddletown'' Quadrangles);
(10) Thence north along the range line to its intersection with the
township line ''T. 8 N./T. 9 N.'' (''Fiddletown'' Quadrangle);
(11) Thence west along the township line to its intersection with
range line ''R. 10 E./R. 9 E.'' (''Fiddletown'' and ''Latrobe''
Quadrangles);
(12) Thence north along the range line to its intersection with U.S.
Route 50;
(13) Thence west along U.S. Route 50 to its intersection with Cameron
Park Drive;
(14) Thence north along Cameron Park Drive to its intersection with
Green Valley Road;
(15) Thence east along Green Valley Road to its intersection with
range line R.10 E/ R.9 E;
(16) Thence north along the range line to its intersection with the
township line T.10 N./ T.11 N;
(17) Thence east along the township line approximately 4,000 feet to
its intersection with the range line ''R. 9 E./R. 10 E.'' (''Coloma''
Quadrangle);
(18) Thence north on the range line to its intersection with the
township line ''T. 11 N./T. 12 N.'' (''Coloma'' Quadrangle); and
(19) Thence west along the township line to the point of beginning
(''Coloma'' and ''Pilot Hill'' Quadrangles).
(T.D. ATF-152, 48 FR 46520, Oct. 13, 1983, as amended by T.D.
ATF-254, 52 FR 23651, June 24, 1987)
27 CFR 9.62 Loramie Creek.
(a) Name. The name of the viticultural area described in this
section is ''Loramie Creek.''
(b) Approved map. The approved map for the Loramie Creek
viticultural area is the U.S.G.S. map entitled ''Fort Loramie
Quadrangle, Ohio -- Shelby Co.,'' 7.5 minute series (topographic), 1961
(photoinspected 1973).
(c) Boundaries. The Loramie Creek viticultural area is located
entirely within Shelby County, Ohio. The boundaries are as follows:
(1) From the beginning point of the boundary at the intersection of
State Route 47 and Wright-Puthoff Road, the boundary runs southward on
Wright-Puthoff Road for a distance of 1 3/8 miles to the intersection of
the Wright-Puthoff Road with Consolidated Railroad Corporation
(indicated on the U.S.G.S. map as New York Central Railroad);
(2) Then along the Consolidated Railroad Corporation right-of-way in
a southwesterly direction for a distance of 2 1/8 miles to the
intersection of the Consolidated Railroad Corporation right-of-way with
Loramie Creek;
(3) Then upstream along Loramie Creek in a northwesterly direction
for a distance of approximately 3 1/2 miles to the intersection of
Loramie Creek and State Route 47;
(4) Then eastward on State Route 47 for a distance of approximately 4
1/8 miles to the beginning point of State Route 47 and Wright-Puthoff
Road.
(T.D. ATF-118, 47 FR 53356, Nov. 26, 1982)
27 CFR 9.63 Linganore.
(a) Name. The name of the viticultural area described in this
section is ''Linganore.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Linganor viticultural area are five U.S.G.S
topographic maps. They are --
(1) ''Walkersville Quadrangle, Maryland -- Frederick Co.'', 7.5
minute series, 1953 (Photorevised 1979);
(2) ''Libertytown Quadrangle, Maryland'', 7.5 minute series, 1944
(Photorevised 1971);
(3) ''Damascus Quadrangle, Maryland'', 7.5 minute series, 1944
(Photorevised 1979);
(4) ''Winfield Quadrangle, Maryland'', 7.5 minute series, 1950
(Photorevised 1979); and
(5) ''Union Bridge Quadrangle, Maryland,'' 7.5 minute series, 1953
(Photorevised 1971).
(c) Boundaries. The Linganore viticultural area is located in north
central Maryland and encompasses parts of Frederick and Carroll
Counties. From the beginning point lying at the confluence of Linganore
Creek and the Monocacy River, on the Walkersville Quadrangle map, the
boundary runs --
(1) South-southeasterly 5,000 feet in a straight line to the point
lying approximately 1,000 feet south of Interstate Highway 70 at the
intersection of two unnamed light duty roads in the town of
Bartonsville;
(2) Then east-southeasterly 15,500 feet in a straight line to the
point lying at the intersection of Mussetter Road and latitude line 39
degrees 22 minutes 30 seconds;
(3) Then east-northeasterly 8,125 feet in a straight line to the
point lying at the intersection of Mill Road and State Highway 144;
(4) Then easterly along State Highway 144 on the Walkersville
Quadrangle, Libertytown Quadrangle, and Damascus Quadrangle maps to the
point of intersection with State Highway 27, approximately midway
between the towns of Ridgeville and Parrsville, on the Damascus
Quadrangle map;
(5) Then northeasterly along State Highway 27 on the Damascus
Quadrangle, Libertytown Quadrangle, and Winfield Quadrangle maps to the
point of intersection with State Highway 26 in the town of Taylorsville
on the Winfield Quadrangle map;
(6) Then northerly 2,750 feet in a straight line to the point on a
hill identified as having an elevation of 850 feet;
(7) Then northwesterly 21,000 feet in a straight line to the point
lying at the intersection of State Highway 31 and latitude line 39
degrees 30 minutes on the Libertytown Quadrangle and Union Bridge
Quadrangle maps;
(8) Then westerly 15,625 feet along latitude line 39 degrees 30
minutes to the point of intersection with Copper Mine Road;
(9) Then northwesterly along Copper Mine Road on the Union Bridge
Quadrangle map to the point of intersection with longitude line 77
degrees 15 minutes;
(10) Then southerly 5,250 feet along longitude line 77 degrees 15
minutes to the point of intersection with latitude line 39 degrees 30
minutes on the Union Bridge Quadrangle and Walkersville Quadrangle maps;
(11) Then southwesterly 46,750 feet in a straight line on the
Walkersville Quadrangle map to the point of beginning.
(T.D. ATF-140, 48 FR 37374, Aug. 18, 1983)
27 CFR 9.64 Dry Creek Valley.
(a) Name. The name of the viticultural area described in this
section is ''Dry Creek Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Dry Creek Valley viticultural area are six U.S.G.S.
topographic maps. They are --
(1) ''Geyserville Quadrangle, California -- Sonoma County,'' 7.5
minute series, 1955 (Photorevised 1975);
(2) ''Jimtown Quadrangle, California -- Sonoma County,'' 7.5 minute
series, 1955 (Photorevised 1975);
(3) ''Healdsburg Quadrangle, California -- Sonoma County,'' 7.5
minute series, 1955 (Photorevised 1980);
(4) ''Guerneville Quadrangle, California -- Sonoma County,'' 7.5
minute series, 1955;
(5) ''Cazadero Quadrangle, California -- Sonoma County,'' 7.5 minute
series, 1978; and
(6) ''Warm Springs Dam Quadrangle (formerly 'Skaggs Springs
Quadrangle'), California -- Sonoma County,'' 7.5 minute series, 1978.
(c) Boundaries. The Dry Creek Valley viticultural area is located in
north central Sonoma County, California. From the beginning point lying
at the intersection of latitude line 38 degrees 45 minutes and the east
line of Section 4, Township 10 North (T. 10 N.), Range 10 West (R. 10
W.) on the ''Geyserville Quadrangle'' map, the boundary runs --
(1) Southeasterly in a straight line to the northeast corner of
Section 9, T. 10 N., R. 10 W.;
(2) Then southerly along the east line of Section 9 to the southeast
corner thereof;
(3) Then S. 74 degrees, E. 2,800 feet in a straight line to the
northeasterly tip of a small unnamed lake;
(4) Then N. 57 degrees, E. 2,300 feet in a straight line to the
southeast corner of Section 10, T. 10 N., R. 10 W.;
(5) Then S. 16 degrees, E. 1,800 feet in a straight line to the
point on a peak identified as having an elevation of 664 feet;
(6) Then S. 55 degrees, E. 7,900 feet in a straight line to the
most northerly point on the northeasterly line of ''Olive Hill''
cemetery lying on the easterly side of Canyon Road;
(7) Then southeasterly along the northeasterly line of ''Olive Hill''
cemetery to the most easterly point thereon;
(8) Then S. 2 degrees, E. 3,100 feet in a straight line to the
point in the westerly fork of Wood Creek lying at the westerly terminus
of a dirt road;
(9) Then southerly 3,000 feet along the west fork of Wood Creek to
the point lying 400 feet north of the point on a peak identified as
having an elevation of 781 feet;
(10) Then southerly 400 feet in a straight line to the point on a
peak identified as having an elevation of 781 feet;
(11) Then S. 50 1/2 degrees, E. 15,500 feet in a straight line to
the point lying at the intersection of Lytton Creek and the township
line common to T. 9 N. and T. 10 N. in R. 9 W.;
(12) Then southerly along the meanders of Lytton Creek to the point
of intersection with Lytton Springs Road in T. 9 N., R. 9 W.;
(13) Then easterly along Lytton Springs Road to the point of
intersection with U.S. Highway 101 (a.k.a. Redwood Highway) on the
''Jimtown Quadrangle'' map;
(14) Then southerly along U.S. Highway 101 to the point of
intersection with an unnamed light duty road (known locally as Chiquita
Road) on the ''Geyserville Quadrangle'' map;
(15) Then easterly along the unnamed light duty road to the point of
intersection with an unnamed heavy duty road (known locally as
Healdsburg Avenue) on the ''Jimtown Quadrangle'' map;
(16) Then southerly along the unnamed heavy duty road through the
town of Healdsburg to the point of intersection with the Russian River
on the ''Healdsburg Quadrangle'' map;
(17) Then southerly along the meanders of the Russian River to the
confluence of Dry Creek;
(18) Then west-southwesterly 1,300 feet in a straight line to an
unnamed light duty road (known locally as Foreman Lane);
(19) Then westerly along the unnamed light duty road, crossing West
Dry Creek Road and passing Felta School, to the point of intersection
with Felta Creek on the ''Guerneville Quadrangle'' map;
(20) Then southwesterly 18,000 feet along the meanders of Felta Creek
to the point lying at the intersection of three springs in T. 8 N., R.
10 W., approximately 300 feet east from the word ''Springs'';
(21) Then S. 58 degrees, W. 15,000 feet in a straight line to the
southwest corner of Section 9, T. 8 N., R. 10 W.;
(22) Then northerly along the west line of Sections 9 and 4, T. 8
N., R. 10 W., continuing along the west line of Section 33, T. 9 N., R.
10 W. to the northwest corner thereof;
(23) Then westerly along the south line of Sections 29 and 30, T. 9
N., R. 10 W. to the southwest corner of Section 30 on the ''Cazadero
Quadrangle'' map;
(24) Then northerly along the west line of Sections 30 and 19, T. 9
N., R. 10 W. to the northwest corner of Section 19;
(25) Then westerly along the south line of Section 13, T. 9 N., R.
11 W. to the southwest corner thereof;
(26) Then southwesterly 14,200 feet in a straight line to the
northeast corner of Section 20, T. 9 N., R. 11 W.;
(27) Then westerly along the north line of Section 20 to the
northwest corner thereof;
(28) Then northerly along the east line of Sections 18, 7, and 6, T.
9 N., R. 11 W., continuing along the east line of Sections 31, 30, 19,
18, 7, and 6, T. 10 N., R. 11 W. to the point of intersection with
latitude line 38 degrees 45 minutes on the ''Warm Springs Dam
Quadrangle'' map; and
(29) Then easterly along latitude line 38 degrees 45 minutes to the
point of beginning on the ''Geyserville Quadrangle'' map.
(T.D. ATF-137, 48 FR 35397, Aug. 4, 1983)
27 CFR 9.65 North Fork of Roanoke.
(a) Name. The name of the viticultural area described in this
section is ''North Fork of Roanoke.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the North Fork of Roanoke viticultural area are six
U.S.G.S. Virginia, 7.5 minute series maps. They are:
(1) McDonalds Mill Quadrangle, 1965;
(2) Glenvar Quadrangle, 1965;
(3) Elliston Quadrangle, 1965;
(4) Ironto Quadrangle, 1965;
(5) Blacksburg Quadrangle, 1965; and
(6) Newport Quadrangle, 1965.
(c) Boundaries. The North Fork of Roanoke viticultural area is
located in parts of Roanoke and Montgomery Counties in southern
Virginia.
(1) The point of the beginning is in the north at the intersection of
State Routes 785 and 697 in Roanoke County.
(2) Then the boundary follows State Route 697 northeast over Crawford
Ridge to the intersection at State Route 624.
(3) Then the boundary turns southwest on State Route 624 along the
boundary of the Jefferson National Forest and then continues across the
Montgomery County line to U.S. 460 (business).
(4) Then the boundary follows U.S. Route 460 (business) south through
the town of Blacksburg.
(5) Then the boundary continues on U.S. Route 460 (bypass) to the
intersection of U.S. Route 460 East, where it turns east for
approximately one mile to the intersection of U.S. Interstate Highway 81
at Interchange 37.
(6) Then the boundary continues northeast on Interstate Highway 81 to
its intersection with State Route 603 at interchange 38.
(7) Then the boundary continues northwest on State Route 603 to its
intersection with State Route 629.
(8) Then the boundary follows State Route 629 (which later becomes
State Route 622 north of Brandshaw Creek) 2 miles across the Roanoke
County line to where it intersects the Chesapeake and Potomac Telephone
Company right-of-way.
(9) Then the boundary turns northwest along the C & P right-of-way
over Pearis Mountain to the point where the right-of-way intersects
State Route 785, one quarter mile northeast of the intersections of
State Routes 785 and 697.
(10) Then the boundary follows State Route 784 back to the beginning
point.
(T.D. ATF-129, 48 FR 16250, Apr. 15, 1983, as amended by T.D.
ATF-249, 52 FR 5958, Feb. 27, 1987)
27 CFR 9.66 Russian River Valley.
(a) Name. The name of the viticultural area described in this
section is ''Russian River Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Russian River Valley viticultural area are the 1954
U.S.G.S. 7.5 minute series maps titled:
''Healdsburg Quadrangle, California''
''Guerneville Quadrangle, California''
''Cazadero Quadrangle, California''
''Duncans Mills Quadrangle, California''
''Camp Meeker Quadrangle, California''
''Valley Ford Quadrangle, California''
''Sebastopol Quadrangle, California''
''Santa Rosa Quadrangle, California''
''Mark West Springs Quadrangle, California''
''Jimtown Quadrangle, California''
(c) Boundaries. The Russian River Valley viticultural area is
located in Sonoma County, California.
(1) Starting point Healdsburg map-Healdsburg Avenue Bridge over the
Russian River at Healdsburg. Proceed south along Russian River to the
point where Russian River and Dry Creek converge, from this point
proceed west in a straight line to Forman Lane.
(2) Proceed west along Foreman Lane to where it crosses Westside Road
and becomes Felta School Road.
(3) Proceed west on Felta School Road to the point where it crosses
Felta Creek.
(4) Proceed 18000' up Felta Creek to its headwaters as shown on the
Guerneville, map as ''Springs.''
(5) Proceed southwest in a straight line 58 degrees W 27000' to an
intersection with Hulbert Creek on the Cazadero map.
(6) Proceed south and southeast along Hulbert Creek to the point
where it intersects California Hwy 116 on the Duncan Mills map.
(7) Proceed in a westerly direction along California Hwy 116 to Monte
Rio where it intersects the Bohemian Hwy.
(8) Proceed southeast along the Bohemian Hwy onto the Camp Meeker Map
and then the Valley Ford map to the town of Freestone where it
intersects the Bodega Road.
(9) Proceed northeast along the Bodega Road onto the Sebastopol map
to the city of Sebastopol where it becomes California Hwy 12 then
northeast along California Hwy 12 to its intersection with Wright Road.
(10) Proceed north along Wright Road to where it becomes Fulton Road
and into the town Fulton to where in intersects River Road.
(11) Proceed east along River Road to its intersection with Mark West
Springs Road.
(12) Proceed north east along Mark West Springs Road through the
Santa Rosa map and onto the Mark West map to where it becomes Porter
Creek Road and onto its intersection with Franz Valley Road.
(13) Proceed in a northerly direction along Franz Vally Road to the
northerly most crossing of Franz Creek.
(14) Proceed west along Franz Creek until it intersects the line
separating Section 21 and Section 22.
(15) Proceed south on this line separating Section 21 and 22 to the
corner common to Section 21 and 22 and Section 27 and 28.
(16) Proceed west from the common corner of Section 21 and 22 and 27
and 28 and in a straight line to the peak of Chalk Hill on the
Healdsburg map.
(17) Proceed west from the peak of Chalk Hill in a straight line to
the point where Brooks Creek joins the Russian River.
(18) Proceed north west in a straight line 8000' to a peak marked
772' elv. on the Jimtown map.
(19) Proceed north west in a straight line from hill top 772' elv.
to hill top 596' elv.
(20) Proceed north west in a straight line from hill top 596' elv.
to hill top 516' elv.
(21) Proceed north west in a straight line from hill top 516' elv.
to hill top 530' elv.
(22) Proceed west in a straight line from hill top 530' elv. to hill
top 447' elv.
(23) Proceed west in a straight line from hill top 447' elv. to the
point where Alexander Valley Road meets Healdsburg Avenue.
(24) Proceed south along Healdsburg Avenue through the city of
Healdsburg on the Healdsburg map to the point where it crosses the
Russian River at the point of beginning.
(T.D. ATF-159, 48 FR 48813, Oct. 21, 1983, as amended by T.D.
ATF-249, 52 FR 5959, Feb. 27, 1987)
27 CFR 9.67 Catoctin.
(a) Name. The name of the viticultural area described in this
section is ''Catoctin.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Catoctin viticultural area are 12 U.S.G.S. maps in the
scale 1:24,000. They are --
(1) ''Point of Rocks Quadrangle, Maryland -- Virginia,'' 7.5 minute
series, 1970;
(2) ''Buckeystown Quadrangle, Maryland,'' 7.5 minute series, 1952
(Photorevised 1971);
(3) ''Frederick Quadrangle, Maryland,'' 7.5 minute series, 1953
(Photorevised 1980);
(4) ''Catoctin Furnace Quadrangle, Maryland,'' 7.5 minute series,
1953 (Photorevised 1979);
(5) ''Blue Ridge Summit Quadrangle, Maryland -- Pennsylvania,'' 7.5
minute series, 1953 (Photorevised 1971);
(6) ''Emmitsburg Quadrangle, Maryland -- Pennsylvania,'' 7.5 minute
series, 1953 (Photorevised 1971);
(7) ''Smithsburg Quadrangle, Maryland -- Pennsylvania,'' 7.5 minute
series, 1953 (Photorevised 1971);
(8) ''Myersville Quadrangle, Maryland,'' 7.5 minute series, 1953
(Photorevised 1971);
(9) ''Funkstown Quadrangle, Maryland,'' 7.5 minute series, 1953
(Photorevised 1971);
(10) ''Keedysville Quadrangle, Maryland -- West Virginia,'' 7.5
minute series, 1978;
(11) ''Harpers Ferry Quadrangle, Virginia -- Maryland -- West
Virginia,'' 7.5 minute series, 1969; and
(12) ''Charles Town Quadrangle, West Virginia -- Virginia --
Maryland,'' 7.5 minute series, 1978;
(13) ''Middletown Quadrangle, Maryland,'' 7.5 minute series, 1953
(photorevised 1979);
(c) Boundaries. The Catoctin viticultural area is located in western
Maryland and encompasses parts of Frederick and Washington Counties.
From the beginning point at the point where U.S. Highway 15 crosses the
Potomac River and enters the land mass of Maryland on the ''Point of
Rocks Quadrangle'' map, the boundary runs --
(1) Northerly 1,100 feet in a straight line to the point of
intersection with a 500-foot contour line;
(2) Then northeasterly along the meanders of the 500-foot contour
line on the ''Point of Rocks Quadrangle,'' ''Buckeystown Quadrangle,''
''Frederick Quadrangle,'' ''Catoctin Furnace Quadrangle,'' ''Blue Ridge
Summit Quadrangle,'' and ''Emmitsburg Quadrangle'' maps to the point of
intersection with the Maryland -- Pennsylvania State line on the
''Emmitsburg Quadrangle'' map;
(3) Then west along the Maryland-Pennsylvania State line on the
''Emmitsburg Quadrangle,'' ''Blue Ridge Summit Quadrangle,'' and
''Smithsburg Quadrangle'' maps to the point of intersection with the
first 800-foot contour line lying west of South Mountain on the
''Smithsburg Quadrangle'' map;
(4) Then southwesterly along the meanders of the 800-foot contour
line on the ''Smithburg Quadrangle,'' ''Myersville Quadrangle,''
''Funkstown Quadrangle,'' and ''Keedysville Quadrangle'' maps to the
point of intersection with an unnamed light duty road (known locally as
Clevelandville Road) north of the town of Clevelandville on the
''Keedysville Quadrangle'' map;
(5) Then southerly along the unnamed light duty road to the point of
intersection with Reno Monument Road;
(6) Then southwesterly 13,500 feet in a straight line to the point
lying at the intersection of Highway 67 and Millbrook Road;
(7) Then westerly along Millbrook Road to the point of intersection
with Mount Briar Road;
(8) Then northerly along Mount Briar Road to the point of
intersection with a 500-foot contour line;
(9) Then northerly along the 500-foot contour line to the point of
intersection with Red Hill Road;
(10) Then southerly along the 500-foot contour line to the point of
intersection with Porterstown Road;
(11) Then south-southwesterly 29,000 feet in a straight line to the
most eastern point on the boundary line of the Chesapeake and Ohio Canal
National Historical Park lying north of the town of Dargan;
(12) Then southwesterly 7,500 feet in a straight line to the point of
the ''Harpers Ferry Quadrangle'' map lying approximately 600 feet
northwest of Manidokan Camp at the confluence of an unnamed stream and
the Potomac River; and
(13) Then easterly along the meanders of the Potomac River on the
''Harpers Ferry Quadrangle,'' ''Charles Town Quadrangle,'' and ''Point
of Rocks Quadrangle'' maps to the point of beginning.
(T.D. ATF-154, 48 FR 46523, Oct. 13, 1983, as amended by T.D.
ATF-249, 52 FR 5959, Feb. 27, 1987)
27 CFR 9.68 Merritt Island.
(a) Name. The name of the viticultural area described in this
section is ''Merritt Island.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Merritt Island viticultural area are two U.S.G.S.
maps, 7.5 minute series. They are entitled:
(1) ''Clarksburg Quadrangle, California,'' 1967 (Photo revised 1980);
and
(2) ''Courtland Quadrangle, California,'' 1978.
(c) Boundaries. The Merritt Island viticultural area is located in
Yolo County, California, six miles south of the City of Sacramento. The
boundaries of the Merritt Island viticultural area, using landmarks and
points of reference found on the appropriate U.S.G.S. maps, are as
follows:
(1) Starting at the most southernly point, the intersection of Sutter
Slough with the Sacramento River.
(2) Then west along the course of Sutter Slough for 0.54 miles until
it intersects Elk Slough.
(3) Then northeast along the course of Elk Slough for 9.58 miles to
the community of Clarksburg and the intersection of Sacramento River.
(4) Then southeasterly along the course of the Sacramento River for
7.8 miles to the beginning point.
(T.D. ATF-134, 48 FR 22146, May 17, 1983, as amended by T.D.
ATF-249, 52 FR 5959, Feb. 27, 1987)
27 CFR 9.69 Yakima Valley.
(a) Name. The name of the viticultural area described in this
section is ''Yakima Valley.''
(b) Approved maps. The approved maps for determining the boundary of
the Yakima Valley viticultural area are two U.S.G.S. maps. They are
entitled:
(1) ''Walla Walla, Washington,'' scaled 1:250,000, edition of 1953,
limited revision 1963; and
(2) ''Yakima, Washington,'' scaled 1:250,000, edition of 1958,
revised 1971.
(c) Boundaries. The Yakima Valley viticultural area is located in
Benton and Yakima Counties, Washington. The beginning point is found on
the ''Yakima, Washington,'' U.S.G.S. map at the Wapato Dam located on
the Yakima River.
(1) Then east following the crest of the Rattlesnake Hills across
Elephant Mountain, Zillah Peak, High Top (elevation 3031 feet), and an
unnamed mountain (elevation 3629 feet) to the Bennett Ranch;
(2) Then due east approximately 0.2 mile to the boundary of the
Hanford Atomic Energy Commission Works;
(3) Then southeast following the boundary of the Hanford AEC Works
along the Rattlesnake Hills to the Yakima River;
(4) Then southeast across the top of Red Mountain to the peak of
Badger Mountain;
(5) Then due south for approximately 4.9 miles to the 1000 foot
contour line immediately south of the Burlington Northern Railroad
(indicated on map as the Northern Pacific Railroad);
(6) Then west following the 1000 foot contour line to its
intersection with U.S. Highway 97 immediately west of Hembre Mountain;
(7) Then west following the Toppenish Ridge, across an unnamed
mountain (elevation 2172 feet), an unnamed mountain (elevation 2363
feet), to the peak of Toppenish Mountain (elevation 3609 feet);
(8) Then northwest in straight line for approximately 9.3 miles to
the lookout tower at Fort Simcoe Historical State Park;
(9) Then north in a straight line for approximately 11.7 miles to an
unnamed peak, (elevation 3372 feet); and
(10) Then east following Ahtanum Ridge, crossing unnamed peaks of
2037 feet elevation, 2511 feet elevation, 2141 feet elevation, to the
Wapato Dam at the point of beginning.
(T.D. ATF-128, 48 FR 14375, Apr. 4, 1983)
27 CFR 9.70 Northern Sonoma.
(a) Name. The name of the viticultural area described in this
section is ''Northern Sonoma.''
(b) Approved maps. The approved maps for determining the boundary of
the Northern Sonoma viticultural area are the U.S.G.S. Topographical
Map of Sonoma County, California, scale 1:100,000, dated 1970, the Asti
Quadrangle, California, 7.5 minute series (Topographic) Map, dated 1959,
photorevised 1978, and the Jimtown Quadrangle, California-Sonoma County,
7.5 Minute series (Topographic) Map, dated 1955, photorevised 1975.
(c) Boundary. The Northern Sonoma Viticultural area is located in
Sonoma County, California. The boundary description in paragraphs
(c)(1) through (c)(28) of this section includes (in parentheses) the
local names of roads which are not identified by name on the map.
(1) On the U.S.G.S. Topographical Map of Sonoma County, California,
the beginning point is the point, in the town of Monte Rio, at which a
secondary highway (Bohemian Highway) crosses the Russian River.
(2) The boundary follows this secondary highway (Bohemian Highway)
southeasterly across the Russian River, along Dutch Bill Creek, through
the towns of Camp Meeker, Occidental, and Freestone, then northeasterly
to the point at which it is joined by State Highway 12.
(3) The boundary follows State Highway 12 through the town of
Sebastopol to the point, near a bench mark at elevation 96 feet, at
which it intersects a northbound secondary highway (Fulton Road) leading
toward the town of Fulton.
(4) The boundary follows this secondary highway (Fulton Road) north
to the town of Fulton where it intersects an east-west secondary highway
(River Road).
(5) The boundary follows this secondary highway (River Road) --
(i) East past U.S. Highway 101 (where the name of this secondary
highway changes to Mark West Springs Road),
(ii) Easterly, then northerly to the town of Mark West Springs (where
the name of this secondary highway changes to Porter Road),
(iii) Easterly to the town of Petrified Forest (where the name of
this secondary highway changes to Petrified Forest Road), and
(iv) Northeasterly to the Sonoma County-Napa County line.
(6) The boundary follows the Sonoma County-Napa County line northerly
to the Sonoma County-Lake County line.
(7) The boundary follows the Sonoma County-Lake County line
northwesterly to the section line on the north side of Section 11,
Township 10 North, Range 8 West.
(8) The boundary follows this section line west to the northwest
corner of Section 9, Township 10 North, Range 8, West.
(9) The boundary follows the section line south to the southwest
corner of Section 4, Township 9 North, Range 8, West.
(10) The boundary proceeds northerly along the western lines of
section 4, of Township 9 North, Range 8 West, and sections 33, 28, 21,
16, and 9 of Township 10 North, Range 8 West of the Jimtown Quadrangle
map.
(11) The boundary proceeds westerly along the northern lines of
sections 8 and 7, Township 10 North, Range 8 West and section 12,
Township 10 North, Range 9 West to the southeastern corner of section 2,
Township 10 North, Range 9 West.
(12) The boundary proceeds northwesterly in a straight line to the
eastern line of section 3 at 38 degrees 45 minutes latitude, Township 10
North, Range 9 West.
(13) The boundary proceeds westerly along latitude line 38 degrees 45
minutes to the point lying at 122 degrees 52 minutes 30 seconds
longitude.
(14) The boundary proceeds northwesterly in a straight line to the
southeast corner of section 4, Township 11 North, Range 10 West, on the
Asti, Quadrangle map.
(15) The boundary proceeds northeasterly in a straight line to the
southeast corner of section 34, Township 12 North, Range 10 West.
(16) The boundary proceeds north along the east boundary of section
34, Township 12 North, Range 10 West on the U.S.G.S. Topographical Map
of Sonoma County, California, to the Sonoma County-Mendocino County
line.
(17) The boundary proceeds along the Sonoma County-Mendocino County
line west then south to the southwest corner of section 34, Township 12
North, Range 11 West.
(18) The boundary proceeds in a straight line east southeasterly to
the southeast corner of section 2, Township 11 North, Range 11 West.
(19) The boundary proceeds in a straight line south southeasterly to
the southeast corner of section 24, Township 11 North, Range 11 West.
(20) The boundary proceeds in a straight line southeasterly across
sections 30, 31, and 32 in Township 11 North, Range 10 West, to the
point at 38 degrees 45 minutes North latitude parallel and 123 degrees
00 minutes East longitude in section 5, Township 10 North, Range 10
West.
(21) The boundary proceeds along this latitude parallel west to the
west line of section 5, Township 10 North, Range 11 West.
(22) The boundary proceeds along the section line south to the
southeast corner of section 18, Township 9 North, Range 11 West.
(23) The boundary proceeds in a straight line southwesterly
approximately 5 miles to the peak of Big Oat Mountain, elevation 1,404
feet.
(24) The boundary proceeds in a straight line southerly approximately
2 3/4 miles to the peak of Pole Mountain, elevation 2,204 feet.
(25) The boundary proceeds in a straight line southeasterly
approximately 4 3/4 miles to the confluence of Austin Creek and the
Russian River.
(26) The boundary proceeds along the Russian River northeasterly,
then southeasterly to the beginning point.
(T.D. ATF-204, 50 FR 20562, May 17, 1985, as amended by T.D.
ATF-233; 51 FR 30354, Aug. 26, 1986; T.D. ATF-300, 55 FR 32402, Aug.
9, 1990)
27 CFR 9.71 Hermann.
(a) Name. The name of the viticultural area described in this
section is ''Hermann.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Hermann viticultural area are six U.S.G.S. Missouri
Quadrangle maps, 7.5 minute series. They are entitled:
(1) Hermann (1974).
(2) Berger (1974).
(3) Gasconade (1974).
(4) Pershing (1974).
(5) Swiss (1973).
(6) Dissen (1973).
(c) Boundaries. The Hermann viticultural area is located in central
Missouri along and south of the Missouri River, in the northern portions
of Gasconade and Franklin Counties. The boundaries of the Hermann
viticultural area, using landmarks and points of reference found on the
appropriate U.S.G.S. maps, are as follows:
(1) Starting at the intersection of the Gasconade River with the
Missouri River.
(2) Then continuing east and northeast approximately 16.5 miles along
the Missouri River Pacific Railroad, as it parallels the Missouri River,
to the Gasconade/Franklin County line.
(3) Then continuing along the Missouri Pacific Railroad southeast
approximately 8.5 miles to the intersection Big Berger Creek.
(4) Then southwest along the winding course of Big Berger Creek for
approximately 20 miles (eight miles due southwest) to Township line
T.44/45N.
(5) Then west along the T.44/45N. line approximately 15.5 miles to
the intersection of First Creek.
(6) Then north and northwest along the course of First Creek
approximately 13.7 miles (6.5 miles straight northwest) to the
intersection of the Gasconade River.
(7) Then northeast along the course of the Gasconade River
approximately 3.8 miles to the beginning point.
(T.D. ATF-136, 48 FR 37372, Aug. 18, 1983, as amended by T.D.
ATF-249, 52 FR 5959, Feb. 27, 1987)
27 CFR 9.72 Southeastern New England.
(a) Name. The name of the viticultural area described in this
section is ''Southeastern New England.''
(b) Approved maps. The approved maps for determining the boundary of
the Southeastern New England viticultural area are three U.S.G.S. maps.
They are entitled:
(1) ''Boston, Mass.; N.H.; Conn.; R.I.; Maine'', scaled 1:250,000,
edition of 1956, revised 1970;
(2) ''Hartford, Conn.; N.Y.; N.J.; Mass.'', scaled 1:250,000, edition
of 1962, revised 1975; and
(3) ''Providence, R.I.; Mass.; Conn.; N.Y.'', scaled 1:250,000,
edition of 1947, revised 1969.
(c) Boundaries. The Southeastern New England viticultural area is
located in the counties of New Haven, New London, and Middlesex in
Connecticut; in the counties of Bristol, Newport, Providence, and
Washington, in Rhode Island; and in the counties of Barnstable,
Bristol, Dukes, Nantucket, Norfolk, and Plymouth in Massachusetts. The
beginning point is found on the ''Hartford'' U.S.G.S. map in New Haven
Harbor;
(1) Then north following the Quinnipiac River to U.S. Interstate 91;
(2) Then east following U.S. Interstate 91 to Connecticut Highway 80;
(3) Then east following Connecticut Highway 80 to Connecticut Highway
9 near Deep River;
(4) Then north following Connecticut Highway 9 to Connecticut Highway
82;
(5) Then north, east, south and east following Connecticut Highway 82
and 182 to Connecticut Highway 2 in Norwich;
(6) Then east following Connecticut Highway 2 to Connecticut Highway
165;
(7) Then east following Connecticut and Rhode Island Highway 165 to
Interstate Highway 95 near Millville;
(8) Then north following Interstate Highway 95 to the Kent
County-Washington County boundary;
(9) Then east following the Kent County-Washington County boundary
into Narragansett Bay;
(10) Then north through Narragansett Bay, the Providence River, and
the Blackstone River to the Rhode Island-Massachusetts State boundary;
(11) Then east and south following the Rhode Island-Massachusetts
State boundary to the Norfolk-Bristol (Mass.) County boundary;
(12) Then northeast following the Norfolk-Bristol (Mass.) County
boundary to the Amtrak right-of-way (Penn Central on map) northeast of
Mansfield;
(13) Then north following the Amtrak right-of-way to the Neponset
River immediately east of the Norwood Memorial Airport;
(14) Then northeast following the Neponset River into Dorchester Bay;
(15) Then east following the Norfolk-Suffolk County boundary, and the
Plymouth-Suffolk County boundary into Massachusetts Bay;
(16) Then returning to the point of beginning by way of Massachusetts
Bay, the Atlantic Ocean, Block Island Sound and Long Island Sound; and
including all of the offshore islands in Norfolk, Plymouth, Barnstable,
Nantucket, Dukes, and Bristol Counties, Massachusetts; all offshore
islands in Rhode Island; and all offshore islands in Connecticut east
of the Quinnipiac River.
(T.D. ATF-169, 49 FR 11830, Mar. 28, 1984)
27 CFR 9.73 Martha's Vineyard.
(a) Name. The name of the viticultural area described in this
section is ''Martha's Vineyard.''
(b) Approved maps. The approved map for determining the boundary of
the Martha's Vineyard viticultural area is the U.S.G.S. map,
''Providence, R.I.; Mass.; Conn.; N.Y.;'' scaled 1:250,000, edition of
1947 revised 1969.
(c) Boundaries. The Martha's Vineyard viticultural area is located
entirely within Dukes County, Massachusetts. The boundary of the
Martha's Vineyard viticultural area is the shoreline of the islands
named ''Martha's Vineyard'' and ''Chappaquiddic Island'' on the
''Providence'' U.S.G.S. map, and the viticultural area comprises the
entire area of the islands.
(T.D. ATF-193, 50 FR 256, Jan 3, 1985)
27 CFR 9.74 Columbia Valley.
(a) Name. The name of the viticultural area described in this
section is ''Columbia Valley.''
(b) Approved maps. The approved maps for determining the boundary of
the Columbia Valley viticultural area are nine 1:250,000 scale U.S.G.S.
maps. They are entitled:
(1) ''Concrete, Washington, U.S.; British Columbia, Canada,'' edition
of 1955, limited revision 1962;
(2) ''Okanogan, Washington,'' edition of 1954, limited revision 1963;
(3) ''Pendleton, Oregon, Washington,'' edition of 1953, revised 1973;
(4) ''Pullman, Washington, Idaho,'' edition of 1955, revised 1974;
(5) ''Ritzville, Washington,'' edition of 1953, limited revision
1965;
(6) ''The Dalles, Oregon, Washington,'' edition of 1953, revised
1971;
(7) ''Walla Walla, Washington, Oregon,'' edition of 1953, limited
revision 1963;
(8) ''Wenatchee, Washington,'' edition of 1957, revised 1971; and
(9) ''Yakima, Washington,'' edition of 1958, revised 1971.
(c) Boundaries. The Columbia Valley viticultural area is located in
Adams, Benton, Chelan, Columbia, Douglas, Fery, Franklin, Garfield,
Grant, Kittitas, Klickitat, Lincoln, Okanogan, Stevens, Walla Walla,
Whitman, and Yakima Counties, Washington, and in Gillman, Morrow,
Sherman, Umatilla, and Wasco Counties, Oregon. The beginning point is
found on ''The Dalles'' U.S.G.S. map at the confluence of the Klickitat
and Columbia Rivers:
(1) Then north and east following the Klickitat and Little Klickitat
Rivers to U.S. Highway 97 northeast of Goldendale;
(2) Then north following U.S. Highway 97 to the 1,000' contour line
southwest of Hembre Mountain;
(3) Then west following the Toppenish Ridge, across unnamed mountains
of 2,172' and 2,363' elevation, to the peak of Toppenish Mountain,
elevation 3,609';
(4) Then northwest in a straight line for approximately 11.3 miles to
the intersection of Agency Creek with the township line between R. 15
E. and R. 16 E.;
(5) Then north following the township line between R. 15 E. and R.
16 E. to the Tieton River;
(6) Then northeast following the Tieton River to the confluence with
the Naches River;
(7) Then east in a straight line for approximately 15.3 miles to the
intersection of the 46 45' latitude line with the Yakima River;
(8) Then north following the Yakima River to the confluence with the
North Branch Canal approximately one mile northwest of Throp;
(9) Then north, east, and southeast following the North Branch Canal
to its intersection with U.S. Interstate 90 in Johnson Canyon;
(10) Then east following U.S. Interstate 90 to the Columbia River;
(11) Then north following the Columbia River to the township line
between T. 21 N. and T. 22 N. immediately north of the Rock Island
Dam;
(12) Then west following the township line between T. 21 N. and T.
22 N. for approximately 7.1 miles (from the west shore of the Columbia
River) to the 2,000' contour line immediately west of Squilchuck Creek;
(13) Then north and west following the 2,000' contour line to the
township line between R. 18 E. and R. 19 E. west of the landing area
at Cashmere-Dryden;
(14) Then north following the township line between R. 18 E. and R.
19 E. for approximately 4.4 miles to the 2,000' contour line in Ollala
Canyon;
(15) Then east, north, and northwest following the 2,000' contour
line to the township line between R. 19 E. and R. 20 E. immediately
west of Ardenoir;
(16) Then north following the township line between R. 19 E. and R.
20 E for approximately 2.8 miles to the 2,000' contour line immediately
north of the secondary road;
(17) Then southwest and north following the 2,000' contour line to
the township line between T. 28 N. and T. 29 N.;
(18) Then east following the township line between T. 28 N. and T.
29 N. for approximately 2.1 miles to the 2,000 contour line
immediately east of Lake Chelan;
(19) Then southeast and north following the 2,000 contour line
(beginning in the ''Wenatchee'' U.S.G.S. map, passing through the
''Ritzville'' and ''Okanogan'' maps, and ending in the ''Concrete'' map)
to the point where the 2,000 contour line intersects the township line
between T. 30 N. and T. 31 N. immediately west of Methow;
(20) Then east following the township line between T. 30 N. and T.
31 N. for approximately 20.2 miles to the 2,000 contour line east of
Monse;
(21) Then south and east following the 2,000 contour line to the
township line between T. 30 N. and T. 31 N. west of Alkali Lake;
(22) Then northeast in a straight line for approximately 10.7 miles
to the point of intersection of the 2,000 contour line with Coyote
Creek;
(23) Then east, north, south, east, and north following the 2,000
contour line to the township line between T. 29 N. and T. 30 N.
immediately west of the Sanpoil River;
(24) Then east following the township line between T. 29 N. and T.
30 N. for approximately 2.3 miles to the 2,000 contour line
immediately east of the Sanpoil River;
(25) Then south, east, and north following the 2,000 contour line to
the township line between T. 29 N. and T 30 N. at Ninemile Flat;
(26) Then east following the township line between T. 29 N. and T.
30 N. for approximately 10.7 miles to the township line between R. 36
E. and R. 37 E.;
(27) Then south following the township line between R. 36 N. and R.
37 E. to the township line between T. 26 N. and T. 27 N.;
(28) Then west following the township line between T. 26 N. and T.
27 N. to Banks Lake;
(29) Then south following Banks Lake to Dry Falls Dam;
(30) Then west and south following U.S. Highway 2 and Washington
Highway 17 to the intersection with Washington Highway 28 in Soap Lake;
(31) Then southeast in a straight line for approximately 4.7 miles to
the source of Rocky Ford Creek near a fish hatchery;
(32) Then south following Rocky Ford Creek and Moses Lake to U.S.
Interstate 90 southwest of the town of Moses Lake;
(33) Then east following U.S. Interstate 90 to the Burlington
Northern (Northern Pacific) Railroad right-of-way at Raugust Station;
(34) Then south following the Burlington Northern (Northern Pacific)
Railroad right-of-way to Washington Highway 260 in Connell;
(35) Then east following Washington Highway 260 through Kahlotus to
the intersection with Washington Highway 26 in Washtucna;
(36) Then east following Washington Highways 26 and 127 through La
Crosse and Dusty to the intersection with U.S. Highway 195 at Colfax;
(37) Then south following U.S. Highway 195 to the Washington-Idaho
State boundary;
(38) Then south following the Washington-Idaho State boundary to the
Snake River and continuing along the Snake River to the confluence with
Asotin Creek;
(39) Then west following Asotin Creek and Charley Creek to the
township line between R. 42 E. and R. 43 E.;
(40) Then north following the township line between R. 42 E. and R.
43 E. to Washington Highway 128 in Peola;
(41) Then north following Washington Highway 128 to the intersection
with U.S. Highway 12 in Pomeroy;
(42) Then west following U.S. Highway 12 for approximately 5 miles to
the intersection with Washington Highway 126 (in Zumwalt);
(43) Then southwest following Washington Highway 126 and U.S.
Highway 12 through Marengo, Dayton, and Waitsburg to Dry Creek in Dixie;
(44) Then south in a straight line for approximately 1.5 miles to the
2000 contour line marking the watershed between Dry Creek and Spring
Creek;
(45) Then south and southwest following the 2000 contour line to the
place where it crosses Oregon Highway 74 in Windmill, Oregon;
(46) Then west following Oregon Highway 74 to Highway 207 in Heppner;
(47) Then southwest following Oregon Highway 207 to Highway 206 in
Ruggs;
(48) Then northwest following Oregon Highway 206 to the intersection
with the township line between T. 1 S. and T. 2 S.;
(49) Then west following the township line between T. 1 S. and T.
2 S. to the Deschutes River;
(50) Then north following the Deschutes River to the Willamette Base
Line;
(51) Then west following the Willamette Base Line to the township
line between R. 12 E. and R. 13 E.;
(52) Then north following the township line between R. 12 E. and R.
13. to the Columbia River;
(53) Then west following the Columbia River to the confluence with
the Klickitat River and the point of beginning.
(T.D. ATF-190, 49 FR 44897, Nov. 13, 1984, as amended by T.D.
ATF-249, 52 FR 5959, Feb. 27, 1987; 52 FR 10224, Mar. 31, 1987)
27 CFR 9.75 Central Coast.
(a) Name. The name of the viticultural area described in this
section is ''Central Coast.''
(b) Approved maps. The approved maps for determining the boundary of
the Central Coast viticultural area are the following 18 U.S.G.S.
topographic maps:
(1) Monterey, California (formerly, the Santa Cruz map), scale
1:250,000, NJ 10-12, dated 1974;
(2) Watsonville East, Calif. Quadrangle, Scale 1:24,000, dated 1955,
photorevised 1968;
(3) Mt. Madonna, Calif. Quadrangle, Scale 1:24,000, dated 1955,
photorevised 1980;
(4) Loma Prieta, Calif. Quadrangle, Scale 1:24,000, dated 1955,
photorevised 1968;
(5) Morgan Hill, Calif. Quadrangle, Scale 1:24,000, dated 1955,
photorevised 1980;
(6) Santa Teresa Hills, Calif. Quadrangle, Scale 1:24,000, dated
1953, photorevised 1968;
(7) Los Gatos, Calif. Quadrangle, Scale 1:24,000, dated 1953,
photorevised 1980;
(8) Castle Rock Ridge, Calif. Quadrangle, Scale 1:24,000, dated
1955, photorevised 1968, photoinspected 1973;
(9) San Jose, California, scale 1:250,000, NJ 10-9, dated 1962,
revised 1969;
(10) Dublin, Calif. Quadrangle, scale 1:24,000, dated 1961,
photorevised 1980;
(11) Livermore, Calif. Quadrangle, scale 1:24,000, dated 1961,
photorevised 1968 and 1973;
(12) Tassajara, Calif. Quadrangle, scale 1:24,000, dated 1953,
photoinspected 1974;
(13) Byron Hot Springs, Calif. Quadrangle, scale 1:24,000, dated
1953, photorevised 1968;
(14) Altamont, Calif. Quadrangle, scale 1:24,000, dated 1953,
photorevised 1968;
(15) Mendenhall Springs, Calif. Quadrangle, scale 1:24,000, dated
1956, photorevised 1971;
(16) San Luis Obispo, California, scale 1:250,000, NI 10-3, dated
1956, revised 1969 and 1979;
(17) Santa Maria, California, scale 1:250,000, NI 10-6, 9, dated
1956, revised 1969; and
(18) Los Angeles, California, scale 1:250,000, NI 11-4, dated 1974.
(c) Boundary. The Central Coast viticultural area is located in the
following California counties: Monterey, Santa Cruz, Santa Clara,
Alameda, San Benito, San Luis Obispo, and Santa Barbara. All townships
and ranges in this boundary description are derived from Mt. Diablo
Base and Meridian. This boundary description includes (in parentheses)
the name of the map sheet on which the described point is found.
(1) The beginning point is the point at which the Pajaro River flows
into Monterey Bay. (Monterey map)
(2) The boundary follows the Pajaro River inland to its confluence
with Salsipuedes Creek. (Watsonville East Quadrangle)
(3) The boundary follows Salsipuedes Creek northerly to its
confluence with Corralitos Creek. (Watsonville East Quadrangle)
(4) The boundary follows Corralitos Creek westerly to its
intersection with State Route 152. (Watsonville East Quadrangle)
(5) The boundary follows State Route 152 northerly across the Santa
Cruz-Santa Clara County line to its intersection with the 800-foot
contour line. (Watsonville East Quadrangle)
(6) The boundary follows the 800-foot contour line northerly to its
intersection with the section line on the eastern boundary of Section 25
in Township 10 South, Range 2 East. (Mt. Madonna Quadrangle)
(7) The boundary follows this section line north to its intersection
with the 800-foot contour line. (Mt. Madonna Quadrangle)
(8) The boundary follows the 800-foot contour line northerly (across
the Loma Prieta, Mt. Madonna, Morgan Hill, Santa Teresa Hills, Los
Gatos, and Castle Rock Ridge Quadrangles) to its intersection with the
122 00 West longitude meridian on the western boundary of Section 17 in
Township 8 South, Range 1 West. (Los Gatos Quadrangle)
(9) The boundary follows the 122 00 West longitude meridian north
(across the San Jose map) to its intersection with Interstate Route 580.
(Dublin Quadrangle)
(10) From the intersection of 122 00 West longitude meridian with
Interstate Route 580, the boundary proceeds in a straight line
northeasterly to the intersection of the Contra Costa-Alameda County
line with Interstate Route 680. (Dublin Quadrangle)
(11) The boundary follows the Contra Costa-Alameda County line
northeasterly (across the Livermore Quadrangle) to its intersection with
east-west section line on the northern boundary of Section 16 in
Township 2 South, Range 2 east. (Tassajara Quadrangle)
(12) The boundary follows this east-west section line east along the
northern boundaries of Sections 16, 15, 14, and 13 in Township 2 South,
Range 2 east, and east along the northern boundary of Section 18 in
Township 2 South, Range 3 east, to the northeast corner of that Section
18. (Byron Hot Springs Quadrangle)
(13) The boundary follows the north-south section line, which
coincides, in part, with Dyer Road, south (across the Altamont
Quadrangle) along the eastern boundaries of Sections 18, 19, 30, and 31
in Township 2 South, Range 3 east, south along the western boundaries of
Sections 5, 8, 17, 20, 29, and 32 in Township 3 South, Range 3 east, and
south along the western boundaries of Sections 5, 8, 17, and 20 in
Township 4 South, Range 3 east, to the southwest corner of that Section
20. (Mendenhall Springs Quadrangle)
(14) The boundary follows the east-west section line west along the
southern boundary of Section 19 in Township 4 South, Range 3 east, and
west along the southern boundary of Section 24 in Township 4 South,
Range 2 east, to the southwest corner of that Section 24. (Mendenhall
Springs Quadrangle)
(15) The boundary follows the north-south section line north along
the western boundary of Section 24 in Township 4 South, Range 2 east, to
the northwest corner of that Section 24. (Mendenhall Springs
Quadrangle)
(16) The boundary follows the east-west section line west along the
southern boundary of Section 14 in Township 4 South, Range 2 east, to
the southwest corner of that Section 14. (Mendenhall Springs
Quadrangel)
(17) The boundary follows the north-south section line north along
the western boundary of Section 14 in Township 4 South, Range 2 east, to
the Hetch Hetchy Aqueduct. (Mendenhall Springs Quadrangle)
(18) The boundary follows the Hetch Hetchy Aqueduct southwesterly to
the range line dividing Range 1 East from Range 2 East. (San Jose map)
(19) The boundary follows this range line south to its intersection
with State Route 130. (San Jose map)
(20) The boundary follows State Route 130 southeasterly to its
intersection with the township line dividing Township 6 South from
Township 7 South. (San Jose map)
(21) From this point, the boundary proceeds in a straight line
southeasterly to the intersection of the township line dividing Township
7 South from Township 8 South with the range line dividing Range 2 East
from Range 3 East. (San Jose map)
(22) From this point, the boundary proceeds in a straight line
southeasterly to the intersection of the township line dividing Township
8 South from Township 9 South with the range line dividing Range 3 East
from Range 4 East. (San Jose map)
(23) From this point, the boundary proceeds in a straight line
southeasterly to the intersection of Coyote Creek with the township line
dividing Township 9 South from Township 10 South. (San Jose map)
(24) From this point, the boundary proceeds in a straight line
southeasterly to the intersection of the 37 00 North latitude parallel
with State Route 152. (San Jose map)
(25) The boundary follows the 37 00 North latitude parallel east to
the range line dividing Range 5 East from Range 6 East. (Monterey map)
(26) The boundary follows this range line south to the San
Benito-Santa Clara County line. (Monterey map)
(27) The boundary follows the San Benito-Santa Clara County line
easterly to the San Benito-Merced County line. (Monterey map)
(28) The boundary follows the San Benito-Merced County line
southeasterly to the conjunction of the county lines of San Benito,
Merced, and Fresno Counties. (Monterey map)
(29) From this point, the boundary proceeds in a southwesterly
extension of the Merced-Fresno County line to Salt Creek. (Monterey
map)
(30) From this point, the boundary proceeds in a straight line
southeasterly to the conjunction of the county lines of Monterey, San
Benito, and Fresno Counties. (Monterey map)
(31) The boundary follows the Monterey-Fresno County line
southeasterly to the Monterey-Kings County line. (Monterey and San Luis
Obispo maps)
(32) The boundary follows the Monterey-Kings County line
southeasterly to the San Luis Obispo-Kings County line. (San Luis
Obispo map)
(33) The boundary follows the San Luis Obispo-Kings County line east
to the San Luis Obispo-Kern County line. (San Luis Obispo map)
(34) The boundary follows the San Luis Obispo-Kern County line south,
then east, then south to the point at which the county line diverges
easterly from the range line dividing Range 17 East from Range 18 East.
(San Luis Obispo map)
(35) The boundary follows this range line south to the township line
dividing Township 28 South from Township 29 South. (San Luis Obispo
map)
(36) The boundary follows the township line west to the range line
dividing Range 13 East from Range 14 East. (San Luis Obispo map)
(37) The boundary follows this range line south to the boundary of
the Los Padres National Forest. (San Luis Obispo map)
(38) The boundary follows the boundary of the Los Padres National
Forest southeasterly to the creek of Toro Canyon. (San Luis Obispo,
Santa Maria, and Los Angeles maps)
(39) The boundary follows the creek of Toro Canyon southerly to the
Pacific Ocean. (Los Angeles map)
(40) The boundary follows the shoreline of the Pacific Ocean and
Monterey Bay northerly to the beginning point. (Los Angeles, Santa
Maria, San Luis Obispo, and Monterey maps)
(T.D. ATF-216, 50 FR 43130, Oct. 24, 1985)
27 CFR 9.76 Knights Valley.
(a) Name. The name of the viticultural area described in this
section is ''Knights Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Knights Valley viticultural area are four U.S.G.S.
maps. They are --
(1) ''Mount St. Helena Quadrangle, California,'' 7.5 minute series,
1959 (Photoinspected 1973);
(2) ''Jimtown Quadrangle, California,'' 7.5 minute series, 1955
(Photorevised 1975);
(3) ''Mark West Springs Quadrangle, California,'' 7.5 minute series,
1958; and
(4) ''Detert Reservoir Quadrangle, California,'' 7.5 minute series,
1958 (Photorevised 1980).
(c) Boundary. The Knights Valley viticultural area is located in
northeastern Sonoma County, California. From the beginning point lying
at the intersection of the Sonoma/Lake County line and the north line of
Section 11, Township 10 North (T. 10 N.), Range 8 West (R. 8 W.) on the
''Mount St. Helena Quadrangle'' map, the boundary runs --
(1) Westerly along the north line of Sections 11, 10, and 9, T. 10
N., R. 8 W. to the northwest corner of Section 9 on the ''Jimtown
Quadrangle'' map;
(2) Then southerly along the west line of Sections 9, 16, 21, 28, and
33, T. 10 N., R. 8 W., continuing along the west line of Section 4, T.
9 N., R. 8 W. to the southwest corner thereof;
(3) Then easterly along the south line of Section 4 to the southeast
corner thereof on the ''Mount St. Helena Quadrangle'' map;
(4) Then southerly along the west line of Sections 10, 15, and 22, T.
9 N., R. 8 W. to the point of intersection with Franz Creek in Section
22 on the ''Mark West Springs Quadrangle'' map;
(5) Then easterly along Franz Creek approximately 14,000 feet to the
centerline of Franz Valley Road;
(6) Then southerly along the centerline of Franz Valley Road to the
point of intersection with the west line of Section 6, T. 8 N., R. 7
W.;
(7) Then southerly along the west line of Section 6 to the southwest
corner thereof;
(8) Then easterly along the south line of Sections 6, 5, and 4, T. 8
N., R. 7 W. to the southeast corner of Section 4;
(9) Then northerly along the east line of Section 4 to the point of
intersection with the Sonoma/Napa County line;
(10) Then northerly along the meanders of the Sonoma/Napa County line
on the ''Mark West Springs Quadrangle,'' ''Detert Reservoir
Quadrangle,'' and ''Mount St. Helena Quadrangle'' maps to the point of
intersection with the Lake County line on the ''Mount St. Helena
Quadrangle'' map;
(11) Then northerly along the meanders of the Sonoma/Lake County line
on the ''Mount St. Helena Quadrangle'' and ''Detert Reservoir
Quadrangle'' maps to the point of beginning.
(T.D. ATF-158, 48 FR 48816, Oct. 21, 1983)
27 CFR 9.77 Altus.
(a) Name. The name of the viticultural area described in this
section is ''Altus.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Altus viticultural area are five U.S.G.S. maps in the
7.5 minute series. They are titled:
(1) Ozark Quadrangle, 1966.
(2) Coal Hill Quadrangle, 1961.
(3) Hartman Quadrangle, 1961.
(4) Hunt Quadrangle, 1963.
(5) Watalula Quadrangle, 1973.
(c) Boundary -- (1) General. The Altus viticultural area is located
in Arkansas. The starting point of the following boundary description
is the crossing of the Missouri Pacific Railroad over Gar Creek, near
the Arkansas River at the southeast corner of the city of Ozark,
Arkansas (on the Ozark Quadrangle map).
(2) Boundary Description:
(i) From the crossing of the Missouri Pacific Railroad over Gar
Creek, following the railroad tracks eastward to the crossing over
Horsehead Creek (on the Hartman Quadrangle map).
(ii) From there northward along Horsehead Creek to the merger with
Dirty Creek (on the Coal Hill Quadrangle map).
(iii) From there generally northwestward along Dirty Creek to
Arkansas Highway 352 (where Dirty Creek passes under the highway as a
perennial stream -- on the Hunt Quadrangle map).
(iv) From there along Highway 352 westward to Arkansas Highway 219
(on the Watalula Quadrangle map).
(v) Then southward along Highway 219 to Gar Creek (on the Ozark
Quadrangle map).
(vi) Then southeastward along Gar Creek to the beginning point.
(T.D. ATF-176, 49 FR 22471, May 30, 1984)
27 CFR 9.78 Ohio River Valley.
(a) Name. The name of the viticultural area described in this
section is ''Ohio River Valley.''
(b) Approved maps. The approved maps for determining the boundary of
the Ohio River Valley viticultural area are 12 U.S.G.S. topographic maps
in the scale 1:250,000, as follows:
(1) Paducah NJ 16-7 (dated 1949, revised 1969);
(2) Belleville NJ 16-4 (dated 1958, revised 1977);
(3) Vincennes NJ 16-5 (dated 1956, revised 1969);
(4) Louisville NJ 16-6 (dated 1956, revised 1969);
(5) Cincinnati NJ 16-3 (dated 1953, revised 1974);
(6) Columbus NJ 17-1 (dated 1967);
(7) Clarksburg NJ 17-2 (dated 1956, limited revision 1965);
(8) Canton NJ 17-11 (dated 1957, revised 1969);
(9) Charleston NJ 17-5 (dated 1957, limited revision 1965);
(10) Huntington NJ 17-4 (dated 1957, revised 1977);
(11) Winchester NJ 16-9 (dated 1957, revised 1979); and
(12) Evansville NJ 16-8 (dated 1957, revised 1974);
(c) Boundary. The Ohio River Valley viticultural area is located in
Indiana, Ohio, West Virginia and Kentucky. The boundary description in
paragraphs (c)(1)-(c)(21) of this section includes, for each point, the
name of the map sheet (in parentheses) on which the point can be found.
(1) The beginning point is the point at which the Kentucky, Illinois,
and Indiana State lines converge at the confluence of the Wabash River
and the Ohio River (Paducah map).
(2) The boundary follows the Illinois-Indiana State line northerly
(across the Belleville map) to Interstate Route 64 (Vincennes map).
(3) From the intersection of Interstate Route 64 and the Wabash
River, the boundary proceeds in a straight line northeasterly to the
town of Oatsville in Pike County, Indiana (Vincennes map).
(4) The boundary proceeds in a straight line southeasterly to the
point in Spencer County, Indiana, at which State Route 162 diverges
northerly from U.S. Route 460, which is knownlocally as State Route 62
(Vincennes map).
(5) The boundary proceeds in a straight line northeasterly to the
point in Harrison County, Indiana, at which State Route 66 diverges
northerly from State Route 64 (Vincennes map).
(6) The boundary proceeds in a straight line northeasterly (across
the Louisville map) to the town of New Marion in Ripley County, Indiana
(Cincinnati map).
(7) The boundary proceeds in a straight line northerly to the town of
Clarksburg in Decatur County, Indiana (Cincinnati map).
(8) The boundary proceeds in a straight line easterly to the town of
Ridgeville in Warren County, Ohio (Cincinnati map).
(9) The boundary proceeds in a straight line southeasterly to the
town of Chapman in Jackson County, Ohio (Columbus map).
(10) The boundary proceeds in a straight line northeasterly to the
town identified on the map as Hesboro, also known as Ilesboro, in
Hocking County, Ohio (Columbus map).
(11) The boundary proceeds in a straight line northeasterly to the
town of Tacoma in Belmont County, Ohio (Clarksburg map).
(12) The boundary proceeds in a straight line easterly to the town of
Valley Grove in Ohio County, West Virginia (Canton map).
(13) The boundary proceeds in a straight line southerly to the town
of Jarvisville in Harrison County, West Virginia (Clarksburg map).
(14) The boundary proceeds in a straight line southwesterly to the
town of Gandeeville in Roane County West Virginia (Charleston map).
(15) The boundary proceeds in a straight line southwesterly to the
town of Atenville in Lincoln County West Virginia (Huntington map).
(16) The boundary proceeds in a straight line westerly to the town of
Isonville in Elliott County, Kentucky (Huntington map).
(17) The boundary proceeds in a straight line northwesterly to the
town of Berlin in Bracken County, Kentucky (Louisville map).
(18) The boundary proceeds in a straight line westerly to the town of
Dry Ridge in Grant County, Kentucky (Louisville map).
(19) The boundary proceeds in a straight line southwesterly to the
town of Crest in Hardin County, Kentucky (Winchester map).
(20) The boundary proceeds in a straight line westerly to the
intersection of State Route 56 and U.S. Route 41 in the city of Sebree
in Webster County, Kentucky (Evansville map).
(21) The boundary proceeds in a straight line northwesterly to the
beginning point (Paducah map).
(T.D. ATF-144, 48 FR 40379, Sept. 7, 1983, as amended by T.D.
ATF-249, 52 FR 5959, Feb. 27, 1987)
27 CFR 9.79 Lake Michigan Shore.
(a) Name. The name of the viticultural area described in this
section is ''Lake Michigan Shore.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Lake Michigan Shore viticultural area are four
U.S.G.S. maps, 1:250,000 series. They are entitled: (1) Chicago (1953,
revised 1970); (2) Fort Wayne (1953, revised 1969); (3) Racine (1958,
revised 1969); and (4) Grand Rapids (1958, revised 1980).
(c) Boundaries. The Lake Michigan Shore viticultural area is located
in the southwestern corner of the State of Michigan. The boundaries of
the Lake Michigan Shore viticultural area, using landmarks and points of
reference found on the appropriate U.S.G.S maps, are as follows:
(1) Starting at the most northern point, the intersection the
Kalamazoo River with Lake Michigan.
(2) Then southeast along the winding course of the Kalamazoo River
for approximately 35 miles until it intersects the Penn Central railroad
line just south of the City of Otsego.
(3) Then south along the Penn Central railroad line, through the City
of Kalamazoo, approximately 25 miles until it intersects the Grand Trunk
Western railroad line at the community of Schoolcraft.
(4) Then southwest along the Grand Trunk Western railroad line
approximately 35 miles to the Michigan/ Indiana State line.
(5) Then west along the Michigan-Indiana State line approximately 38
miles until it meets Lake Michigan.
(6) Then north along the eastern shore of Lake Michigan approximately
72 miles to the beginning point.
(T.D. ATF-153, 48 FR 46526, Oct. 13, 1983, as amended by T.D.
ATF-249, 52 FR 5959, Feb. 27, 1987)
27 CFR 9.80 York Mountain.
(a) Name. The name of the viticultural area described in this
section is ''York Mountain.''
(b) Approved map. The approved map for the York Mountain
viticultural area is the U.S.G.S. map entitled ''York Mountain
Quadrangle,'' 7.5 minute series (topographic), 1949 (photorevised 1979).
(c) Boundaries. The York Mountain viticultural area is located in
San Luis Obispo County, California. The boundaries are as follows:
(1) From the beginning point at the northwest corner of the York
Mountain Quadrangle map where the Dover Canyon Jeep Trail and Dover
Canyon Road intersect, proceed east along Dover Canyon Road 1.5 miles to
the western boundary line of Rancho Paso de Robles;
(2) Follow the western boundary line of Rancho Paso de Robles
southwest 6.0 miles to where the boundary joins Santa Rita Creek;
(3) Turn right at Santa Rita Creek and follow the creek 5 miles to
where the waters of Dover Canyon and Santa Rita Creek meet; and
(4) Then proceed north along Dover Canyon Creek to its intersection
with Dover Canyon Road, then following Dover Canyon Road (which becomes
Dover Canyon Jeep Trail) back to the point of beginning.
(T.D. ATF-143, 48 FR 38463, Aug. 24, 1983, as amended by T.D.
ATF-249, 52 FR 5959, Feb. 27, 1987)
27 CFR 9.81 Fiddletown.
(a) Name. The name of the viticultural area described in this
section is ''Fiddletown.''
(b) Approved maps. The approved maps for the Fiddletown viticultural
area are four U.S.G.S. maps entitled:
(1) Fiddletown, CA, 1949, 7.5 minute series;
(2) Amador City, CA, 1962, 7.5 minute series;
(3) Pine Grove, CA, 1948 (photoinspected 1973), 7.5 minute series;
(4) Aukum, CA, 1952 (photorevised 1973), 7.5 minute series.
(c) Boundaries. The Fiddletown viticultural area is located in
Amador County, California. The boundaries are as follows:
(1) From the beginning point at the north boundary where Fiddletown
Shenandoah Road crosses Big Indian Creek in Section 28, Township 8 N,
Range 11 E, proceed in a southwesterly direction following Big Indian
Creek through the southeast corner of Section 29, crossing the northwest
corner of Section 32 to where it meets Section 31;
(2) Then in a southerly direction follow the Section line between
Sections 31 and 32, Township 8 N, Range 11 E, and Sections 5 and 6, 7
and 8, Township 7 N, Range 11 E, to where the Section line meets the
South Fork of Dry Creek;
(3) Then following the South Fork of Dry Creek in an easterly
direction crossing the lower portions of Sections 8, 9, 10, 11, 12 and
into Township 8 N, Range 12 E, at Section 7 and across Section 7 to
where it meets Section 8;
(4) Then north following the Section line between Sections 7 and 8, 5
and 6 into Township 8 N, Range 12 E, between Sections 31 and 32, to Big
Indian Creek; and
(5) Then following Big Indian Creek in a northwesterly direction
through Sections 31, 30, 25, 26 and 27, returning to the point of
beginning.
(T.D. ATF-147, 48 FR 45239, Oct. 4, 1983, as amended by T.D.
ATF-249, 52 FR 5959, Feb. 27, 1987)
27 CFR 9.82 Potter Valley.
(a) Name. The name of the viticultural area described in this
section is ''Potter Valley.''
(b) Approved map. The approved maps for the Potter Valley
viticultural area are the U.S.G.S. maps entitled ''Potter Valley
Quadrangle, California,'' 1960, and ''Ukiah Quadrangle, California,''
1958, 15 minute series (topographic).
(c) Boundaries. The Potter Valley viticultural area is located in
Mendocino County, California. The boundaries are as follows:
(1) From the beginning point at the southeast corner of quadrant 36
and southwest corner of quadrant 32 (a point where Mendocino and Lake
Counties border on the T. 17 N.-T. 16 N. township line), the boundary
runs northwest to the northeastern corner of quadrant 4, on the T. 18
N.-T. 17 N. township line;
(2) Then west to the northwest corner of quadrant 1;
(3) Then south to the southwest corner of quadrant 36;
(4) Then east to R. 12 W.-R. 11 W. range line at the southeast
corner of quadrant 36;
(5) Then south to Highway 20;
(6) Then southeast on Highway 20 to where Highway 20 passes from
quadrant 20 to quadrant 21; and
(7) Thence northeast, returning to the point of beginning.
(T.D. ATF-151, 48 FR 46521, Oct. 13, 1983)
27 CFR 9.83 Lake Erie.
(a) Name. The name of the viticultural area described in this
section is ''Lake Erie.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Lake Erie viticultural area are four U.S.G.S. maps.
They are titled:
(1) ''Toledo,'' scale 1:250,000 (1956, revised 1978);
(2) ''Cleveland,'' scale 1:250,000 (1956, revised 1972);
(3) ''Erie,'' scale 1:250,000 (1959, revised 1972); and
(4) ''Buffalo,'' scale 1:250,000 (1962).
(c) Boundaries. The Lake Erie viticultural area is located along the
shore and on the islands of Lake Erie across the States of New York,
Pennsylvania, and Ohio. The beginning point is where Buffalo Creek
empties into Lake Erie at Buffalo Harbor.
(1) From the beginning point the boundary proceeds up Buffalo Creek
to the confluence of Cazenovia Creek.
(2) The boundary proceeds up Cazenovia Creek and thence up the west
branch of Cazenovia Creek to a point approximately one mile north of
Colden, New York, exactly 12 statute miles inland from any point on the
shore of Lake Erie.
(3) The boundary proceeds southwestward and along a line exactly 12
statute miles inland from any point on the shore of Lake Erie to a point
approximately one mile north of Dayton, New York, where it intersects
the 1,300-foot contour line.
(4) The boundary proceeds generally southwestward along the
1,300-foot contour line to a point almost two miles north-northwest of
Godard, Pennsylvania, exactly six statute miles inland from any point on
the shore of Lake Erie.
(5) The boundary proceeds southwestward along a line exactly six
statute miles inland from any point on the shore of Lake Erie to the
point where it intersects Ohio Route 45 near the intersection with
Interstate 90.
(6) The boundary proceeds southward along Ohio Route 45 to a point
exactly 14 statute miles inland from any point on the shore of Lake Erie
approximately one mile north of Rock Creek, Ohio.
(7) The boundary proceeds southwestward, then westward, then
northwestward along a line 14 statute miles inland from any point on the
shore of Lake Erie to the point where it intersects the Ohio-Michigan
boundary just north of Centennial, Ohio.
(8) The boundary then follows the Ohio-Michigan border in an easterly
direction to the shoreline of Lake Erie. Thence in a generally
southeasterly direction along the shoreline of Lake Erie to the mouth of
the Portage River just north of Port Clinton. Thence due north in a
straight line to the United States-Canada border. Thence in a
southeasterly and then an easterly direction along the United
States-Canada border until a point is reached which is due north of the
easternmost point of Kelleys Island.
(9) The boundary then proceeds due south until it reaches the
shoreline of Lake Erie. Thence the boundary follows the lakeshore in a
generally northeasterly direction to the beginning point at the mouth of
Buffalo Creek.
(T.D. ATF-156, 48 FR 48819, Oct. 21, 1983)
27 CFR 9.84 Paso Robles
(a) Name. The name of the viticultural area described in this
section is ''Paso Robles''.
(b) Approved map. The map showing the boundaries of the Paso Robles
viticultural area is: ''San Luis Obispo'', NI 10-3, scale 1:250,000
(1956, revised 1969).
(c) Boundaries. The Paso Robles viticultural area is located within
San Luis Obispo County, California. From the point of beginning where
the county lines of San Luis Obispo, Kings and Kern Counties converge,
the county line also being the township line between T.24S. and T.25S.,
in R.16E.;
(1) Then in a westerly direction along this county line for
approximately 61.75 kilometers (38 miles) to the range line between
R.10E. and R.11E.;
(2) Then in a southerly direction along this range line for
approximately 23.6 kilometers (14.5 miles) to the second point of
intersection with the boundary of the old Paso Robles land grant;
(3) Then following the boundary of the Paso Robles land grant,
beginning in an easterly direction, to a point where it intersects the
range line between R.11E/R.12E.;
(4) Then in a southeasterly line for approximately 26.8 kilometers
(16.5 miles) to the point of intersection of the township line between
T.29S. and T.30S. and the range line between R.12E. and R.13E.;
(5) Then in an easterly direction for approximately 9.6 kilometers (6
miles) to the range line between R.13E. and R.14E.;
(6) Then in a northerly direction for approximately 9.6 kilometers (6
miles) to the township line between T.28S. and T.29S.;
(7) Then in an easterly direction for approximately 30 kilometers (18
miles) to the township line between T.16E. and T.17E.;
(8) Then in a northerly direction for approximately 38.4 kilometers
(24 miles) to the point of beginning.
(T.D. ATF-148, 48 FR 45241, Oct. 4, 1983)
27 CFR 9.85 Willow Creek.
(a) Name. The name of the viticultural area described in this
section is ''Willow Creek.''
(b) Approved map. The map showing the boundary of the Willow Creek
viticultural area is: ''Willow Creek Quadrangle,'' California, U.S.G.S.
15 minute series (1952).
(c) Boundaries. The Willow Creek viticultural area is located within
portions of Humboldt and Trinity Counties, California. From the point
of beginning where the 1,000-foot contour line intersects Kirkham Creek
(directly north of section 19, T.7 N./R.5E.), beginning in a southerly
direction, the boundary line the 1,000-foot contour line to;
(1) The point of intersection between the 1,000-foot contour line and
the north section line of section 27, T.6N./R.5E.;
(2) Then in a straight, north easterly line to the point of
intersection between the 1,000-foot contour line and the east section
line of section 13, T.6N./R.5E.;
(3) Then in a straight, northwesterly line to the point of
intersection between the 1,000-foot contour line and the north section
line of section 11, T.6N./R.5E.;
(4) Then in a straight, south-southwesterly line to the point of
intersection between the 1,000-foot contour line and the east section
line of section 15, T.6N./R.5E.;
(5) Then following the 1,000-foot contour line, beginning in a
westerly direction, to the point of intersection between the 1,000-foot
contour line and Coons Creek;
(6) Then in a straight, westerly line to the point of beginning.
(T.D. ATF-141, 48 FR 37376, Aug. 18, 1983)
27 CFR 9.86 Anderson Valley.
(a) Name. The name of the viticultural area described in this
section is ''Anderson Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Anderson Valley viticultural area are three U.S.G.S.
maps. They are titled:
(1) ''Navarro Quadrangle, California -- Mendocino Co.,'' 15 minute
series (1961);
(2) ''Boonville Quadrangle, California -- Mendocino Co.,'' 15 minute
series (1959); and
(3) ''Ornbaun Valley Quadrangle, California,'' 15 minute series
(1960).
(c) Boundaries. The Anderson Valley viticultural area is located in
the western part of Mendocino County, California. The beginning point
is at the junction of Bailey Gulch and the South Branch North Fork
Navarro River in Section 8, Township 15 North (T.15N.), Range 15 West
(R.15W.), located in the northeast portion of U.S.G.S. map ''Navarro
Quadrangle.''
(1) From the beginning point, the boundary runs southeasterly in a
straight line to an unnamed hilltop (elevation 2015 feet) in the
northeast corner of Section 9, T.13N., R.13W., located in the southeast
portion of U.S.G.S. map ''Boonville Quadrangle'';
(2) Then southwesterly in a straight line to Benchmark (BM) 680 in
Section 30, T.13N., R.13W., located in the northeast portion of U.S.G.S.
map ''Ornbaun Valley Quadrangle'';
(3) Then northwesterly in a straight line to the intersection of an
unnamed creek and the south section line of Section 14, T.14N., R.15W.,
located in the southwest portion of U.S.G.S. map ''Boonville
Quadrangle'';
(4) Then in a westerly direction along the south section lines of
Sections 14, 15, and 16, T.14N., R.15W., to the intersection of the
south section line of Section 16 with Greenwood Creek, approximately .2
miles west of Cold Springs Road which is located in the southeast
portion of U.S.G.S. map ''Navarro Quadrangle'';
(5) Then in a southwesterly and then a northwesterly direction along
Greenwood Creek to a point in Section 33 directly south (approximately
1.4 miles) of Benchmark (BM) 1057 in Section 28, T.15N., R.16W.;
(6) Then directly north in a straight line to Benchmark (BM) 1057 in
Section 28, T.15N., R.16W.;
(7) Then in a northeasterly direction in a straight line to the
beginning point.
(T.D. ATF-139, 48 FR 37370, Aug. 18, 1983)
27 CFR 9.87 Grand River Valley.
(a) Name. The name of the viticultural area described in this
section is ''Grand River Valley.''
(b) Approved map. The approved map for determining the boundary of
the Grand River Valley viticultural area is the U.S.G.S. topographic
map in the scale of 1:250,000, entitled Cleveland, number NK 17-8, dated
1956, revised 1972.
(c) Boundary. The Grand River Valley viticultural area is located in
the following Ohio counties: Lake, Geauga, and Ashtabula. The
viticultural area consists of all of the land within the Lake Erie
viticultural area, described in 9.83, which is also within 2 statute
miles, in any direction, of the Grand River. Specifically, the Grand
River Valley viticultural area consists of all of the land west of Ohio
Route 45 which is within 2 statute miles, in any direction, of the Grand
River, and which is also within 14 statute miles inland from any point
on the shore of Lake Erie.
(T.D. ATF-157, 48 FR 48821, Oct. 21, 1983)
27 CFR 9.88 Pacheco Pass.
(a) Name. The name of the viticultural area described in this
section is ''Pacheco Pass.''
(b) Approved maps. The appropriate maps for determining the
boundaries of Pacheco Pass viticultural area are two U.S.G.S. maps.
They are titled:
(1) San Felipe Quadrangle, 7.5 minute series, 1955 (photorevised
1971).
(2) Three Sisters Quadrangle, 7.5 minute series, 1954 (photorevised
1971).
(c) Boundary -- (1) General. The Pacheco Pass viticultural area is
located in California. The starting point of the following boundary
description is the crossing of Pacheco Creek under California Highway
156, about 4 miles north of Hollister Municipal Airport, in San Benito
County, California.
(2) Boundary Description. (i) From the starting point northwestward
along Pacheco Creek to the intersection with the straight-line extension
of Barnheisel Road. (Note. -- This is an old land grant boundary and
appears on the U.S.G.S. map as the western boundary of an orchard.)
(ii) From there in a straight line northeastward to the intersection
of Barnheisel Road and California Highway 156.
(iii) From there northward along Highway 156 to California Highway
152 (''Pacheco Pass Highway'').
(iv) Then northward along Pacheco Pass Highway to the 37 latitude
line.
(v) Then eastward along that latitude line to the land line R.
5E./R. 6E.
(vi) Then southward along that land line, crossing Foothill Road, and
continuing southward to a point exactly 2,300 feet south of Foothill
Road.
(vii) From there is a straight line to the starting point.
(T.D. ATF-167, 49 FR 9169, Mar. 12, 1984)
27 CFR 9.89 Umpqua Valley.
(a) Name. The name of the viticultural area described in this
section is ''Umpqua Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Umpqua Valley viticultural area are two U.S.G.S.
maps. They are titled:
(1) ''Roseburg,'' scale 1:250,000 (1958, revised 1970); and
(2) ''Medford,'' scale 1:250,000 (1955, revised 1976).
(c) Boundaries. The Umpqua Valley viticultural area is located
entirely within Douglas County, Oregon, which is in the southwest part
of the State. The beginning point is the intersection of Interstate
Highway 5 with the Douglas/Lane County line in Township 21 South (T21S),
Range 4 West (R4W) on the ''Roseburg'' map.
(1) From the beginning point, the boundary proceeds north along the
Douglas/Lane County line approximately .5 miles to the the 1,000-foot
contour line;
(2) Thence northwest along the 1,000-foot contour line to the
Douglas/Lane County line; thence west along the Douglas/Lane County
line approximately 2.5 miles, returning to the 1,000-foot contour line;
thence in a generally westerly direction along the 1,000-foot contour
line to the R9W/R10W range line;
(3) Thence south along the R9W/R10W range line approximately 2.75
miles to the center of the Umpqua River; thence along a straight line
in an easterly direction approximately 6.25 miles to the intersection of
range line R8W/R9W with the center of the Umpqua River; thence south
along range line R8W/R9W approximately 3.5 miles to its intersection
with township line T22S/T23S;
(4) Thence southeast approximately 8.5 miles along a straight line to
the intersection of township line T23S/T24S with range line R7W/R8W;
thence south along the R7W/R8W range line approximately 8 miles to its
intersection with the 1,000-foot contour line; thence in a
southeasterly direction in a straight line approximately 3.5 miles
toward the intersection of township line T25S/T26S with range line
R6W/R7W, returning to the 1,000-foot contour line;
(5) Thence in a southerly direction along the 1,000-foot contour line
to the intersection of township line T27S/T28S with range line R7W/R8W;
thence in a southwesterly direction in a straight line approximately 3.5
miles toward the intersection of township line T28S/T29S with range line
R8W/R9W, returning to the 1,000-foot contour line; thence south along
the 1,000-foot contour line to its intersection with township line
T29S/T30S;
(6) Thence east along township line T29S/T30S approximately .33
miles, rejoining the 1,000-foot contour line; thence in a northerly and
eventually a southerly direction along the 1,000-foot contour line past
the town of Riddle on the ''Medford'' map to range line R6W/R7W; thence
south along the R6W/R7W range line approximately .5 miles back to the
1,000-foot contour line;
(7) Thence in an easterly, westerly, and eventually a northerly
direction along the 1,000-foot contour line to a point approximately 3.5
miles east of Dillard, where the contour line crosses Interstate Highway
5 on the ''Roseburg'' map; thence northeast along Interstate Highway 5
approximately .25 mile, returning to the 1,000-foot contour line;
thence in a generally northeasterly, southeasterly, northwesterly, and
eventually a northeasterly direction along the 1,000-foot contour line
past the town of Idleyld Park to the R2W/R3W range line;
(8) Thence north along range line R2W/R3W approximately 1.75 miles to
the T25S/T26S township line; thence west along township line T25S/T26S
approximately .25 mile, returning to the 1,000-foot contour line;
thence in a generally westerly and then a northerly direction along the
1,000-foot contour line up the valley of Calapooya Creek to the R3W/R4W
range line; thence north along range line R3W/R4W approximately 2.25
miles, back to the 1,000-foot contour line;
(9) Thence in a westerly and then a northerly direction along the
1,000-foot contour line to the T23S/T24S township line; thence east
along the T23S/T24S township line approximately 2.75 miles to the
1,000-foot contour line; thence in a northerly direction along the
1,000-foot contour line to its intersection with the Douglas/Lane County
line; thence north along the Douglas/Lane County line approximately .75
mile to the point of beginning.
(T.D. ATF-170, 49 FR 12246, Mar. 29, 1984)
27 CFR 9.90 Willamette Valley.
(a) Name. The name of the viticultural area described in this
section is ''Willamette Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Willamette Valley viticultural area are three U.S.G.S.
Oregon maps scaled 1:250,000. They are entitled:
(1) ''Vancouver,'' Location Diagram NL 10-8, 1958 (revised 1974).
(2) ''Salem,'' Location Diagram NL 10-11, 1960 (revised 1977).
(3) ''Roseburg,'' Location Diagram NL 10-2, 1958 (revised 1970).
(c) Boundaries. The Willamette Valley viticultural area is located
in the northwestern part of Oregon, and is bordered on the north by the
Columbia River, on the west by the Coast Range Mountains, on the south
by the Calapooya Mountains, and on the east by the Cascade Mountains,
encompassing approximately 5,200 square miles (3.3 million acres). The
exact boundaries of the viticultural area, based on landmarks and points
of reference found on the approved maps, are as follows: From the
beginning point at the intersection of the Columbia/Multnomah County
line and the Oregon/Washington State line;
(1) West along the Columbia/Multnomah County line 8.5 miles to its
intersection with the Washington/Multnomah County line;
(2) South along the Washington County line 5 miles to its
intersection with the 1,000 foot contour line;
(3) Northwest (15 miles due northwest) along the 1,000 foot contour
line to its intersection with State Highway 47, .5 mile north of
''Tophill'';
(4) Then, due west from State Highway 47 one-quarter mile to the
1,000 foot contour line, continuing south and then southwest along the
1,000 foot contour line to its intersection with the Siuslaw National
Forest (a point approximately 43 miles south and 26 miles west of
''Tophill'' ), one mile north of State Highway 22;
(5) Due south 6.5 miles to the 1,000 foot contour line on the
Lincoln/Polk County line;
(6) Continue along the 1,000 foot contour line (approximately 23
miles) east, south, and then west, to a point where the Polk County line
is intersected by the Lincoln/Benton County line;
(7) South along Lincoln/Benton County line, 11 miles to its
intersection with the Siuslaw National Forest line;
(8) East along the Siuslaw National Forest line six miles, and then
south along the Siuslaw National Forest line six miles to State Highway
34 and the 1,000 foot contour line;
(9) South along the 1,000 foot contour line to its intersection with
Township line T17S/T18S (31 miles southwest, and one mile west of State
Highway 126);
(10) East along T17S/T18S 4.5 miles to Range line R6W/R7W, south
along this range line 2.5 miles to the 1,000 foot contour line;
(11) Southeast along the 1,000 foot contour line to R5W/R6W
(approximately six miles); southeast from this point eight miles to the
intersection of R4W/R5W and T19S/T20S;
(12) East along T19S/T20S 1.5 miles to the 1,000 foot contour line;
(13) Following the 1,000 foot contour line north around Spencer
Butte, and then south to a point along the Lane/Douglas County line
one-half mile north of Interstate Highway 99;
(14) South along the Lane/Douglas County line 1.25 miles to the 1,000
foot contour line;
(15) Following the 1,000 foot contour line around the valleys of
Little River, Mosby Creek, Sharps Creek and Lost Creek to the
intersection of R1W/R1E and State Highway 58);
(16) North along R1W/R1E, six miles, until it intersects the 1,000
foot contour line just north of Little Fall Creek;
(17) Continuing along the 1,000 foot contour line around Hills Creek,
up the southern slope of McKenzie River Valley to Ben and Kay Dorris
State Park, crossing over and down the northern slope around Camp Creek,
Mohawk River and its tributaries, Calapooia River (three miles southeast
of the town of Dollar) to a point where Wiley Creek intersects R1E/R1W
approximately one mile south of T14S/T13S;
(18) North along R1E/R1W 7.5 miles to T12S/T13S at Cedar Creek;
(19) West along T12S/T13S four miles to the 1,000 foot contour line;
(20) Continuing in a general northerly direction along the 1,000 foot
contour line around Crabtree Creek, Thomas Creek, North Santiam River
(to its intersection with Sevenmile Creek), and Little North Santiam
River to the intersection of the 1,000 foot contour line with R1E/R2E
(approximately one mile north of State Highway 22);
(21) North along R1E/R2E (through a small portion of Silver Falls
State Park) 14 miles to T6S/T7S;
(22) East along T6S/T7S six miles to R2E/R3E;
(23) North along R2E/R3E six miles to T5S/T6S;
(24) Due northeast 8.5 miles to the intersection of T4S/T5S and
R4E/R3E;
(25) East along T4S/T5S six miles to R4E/R5E;
(26) North along R4E/R5E six miles to T3S/T4S;
(27) East along T3S/T4S six miles to R5E/R6E;
(28) North along R5E/R6E 10.5 miles to a point where it intersects
the Mount Hood National Forest boundary (approximately three miles north
of Interstate Highway 26);
(29) West four miles and north one mile along the forest boundary to
the 1,000 foot contour line (just north of Bull Run River);
(30) North along the 1,000 foot contour line, into Multnomah County,
to its intersection with R4E/R5E;
(31) Due north approximately three miles to the Oregon/Washington
State line; and
(32) West and then north, 34 miles, along the Oregon/Washington State
line to the beginning point.
(T.D. ATF-162, 48 FR 54221, Dec. 1, 1983)
27 CFR 9.91 Walla Walla Valley.
(a) Name. The name of the viticultural area described in this
section is ''Walla Walla Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Walla Walla Valley viticultural area are two U.S.G.S.
maps, in the scale 1:250,000. They are entitled:
(1) ''Walla Walla,'' Wa.; Oregon 1953 (limited revision 1963)
(2) ''Peldleton,'' Or.; Wa. 1953 (revised 1973)
(c) Boundaries. The Walla Walla Valley viticultural area, located in
the southeast portion of Washington State and the northeast portion of
Oregon. The boundaries of the Walla Walla Valley viticultural area,
using landmarks and points of reference found on the appropriate
U.S.G.S. maps, are as follows:
(1) Beginning at a point just northeast of Dixie, Washington, in
T8N/37E, at the intersection of Highway 3 and Mud Creek.
(2) Then southwest along State Highway 3 approximately 4 miles to its
intersection with the Northern Pacific Railroad in T7N/R37E.
(3) Then follow the Northern Pacific in a generally westerly
direction through Walla Walla, continuing west then northwest along the
railroad line, past Pedigo Station approximately 7 miles until it
intersects the secondary road in T8N/R34E.
(4) Then southwest in a straight line approximately 12 1/2 miles
until it meets the Union Pacific Railroad at the intersection of T7N and
R32E/R33E.
(5) Then south along R32E/R33E for 2 miles until it intersects the
1,000 foot contour line.
(6) Then follow the 1,000 foot contour line in a southeast direction
until it intersects the Union Pacific Railroad at T5N/R35E.
(7) Then south along said track until it intersects Dry Creek in
T4N/R35E.
(8) Then southeast along Dry Creek until it intersects the 2,000 foot
contour line.
(9) Then continue in a northeast direction along the 2,000 foot
contour line until it intersects Dry Creek in T7N/R38E.
(10) Then north along Dry Creek, approximately 3 1/2 miles, until it
intersects the Northern Pacific Railroad at T8N/R37E.
(11) Then continuing in a northeast direction along said track until
it intersects Mud Creek.
(12) Then follow Mud Creek in a northwest direction to the beginning
point where it intersects State Highway 3.
(T.D. ATF-165, 49 FR 4376, Feb. 6, 1984, as amended by T.D. ATF-249,
52 FR 5960, Feb. 27, 1987)
27 CFR 9.92 Madera.
(a) Name. The name of the viticultural area described in this
section is ''Madera.''
(b) Approved maps. The approved maps for determining the boundary of
the Madera viticultural area are eleven U.S.G.S. maps. They are
entitled:
(1) ''Clovis, Cal.,'' 7 1/2 minute series, edition of 1964,
photorevised 1972;
(2) ''Fresno North, Cal.,'' 7 1/2 minute series, edition of 1965,
photorevised 1972;
(3) ''Friant, Cal.,'' 7 1/2 minute series, edition of 1964;
(4) ''Lanes Bridge, Cal.,'' 7 1/2 minute series, edition of 1964,
photoinspected 1973;
(5) ''Gregg, Cal.,'' 7 1/2 minute series, edition of 1965;
(6) ''Madera, Cal.,'' 7 1/2 minute series, edition of 1963;
(7) ''Kismet, Cal.,'' 7 1/2 minute series, edition of 1961;
(8) ''Raynor Creek, Cal.,'' 7 1/2 minute series, edition of 1961;
(9) ''Fresno, Cal.,'' scaled 1:250,000, edition of 1962, revised
1971;
(10) ''Monterey, Cal.,'' scaled 1:250,000, edition of 1974; and
(11) ''San Jose, Cal.,'' scaled 1:250,000, edition of 1962, revised
1969.
(c) Boundaries. The Madera viticultural area is located in Madera
and Fresno Counties, California. The beginning point is found on the
''Fresno North,'' 7 1/2 minute series U.S.G.S. map at the point where
the San Joaquin River intersects the section line dividing sections 20
and 29, and sections 21 and 28, T. 12 S., R. 20 E.;
(1) Then east approximately 6 miles following the section line and
Shepherd Avenue to the intersection with Sunnyside Road;
(2) Then north approximately 7 miles following Sunnyside Road and
continuing along the section line to the point of intersection of
section 16, 17, 20, and 21, T.11S., R 21E.;
(3) Then west approximately 17.6 miles following the section line and
continuing along Avenue 15 to the intersection with the Atchison, Topeka
and Santa Fe Railroad;
(4) Then northwest following the Atchison, Topeka and Santa Fe
Railroad to Road 26;
(5) Then north following Road 26 and continuing north in a straight
line to the Chowchilla River in the ''Raynor Creek'' 7 1/2 minute series
U.S.G.S. map, and in the ''San Jose'' scaled 1:250,000 U.S.G.S. map;
(6) Then west following the Chowchilla River to the point where the
Madera County-Merced County boundary diverges from the river;
(7) Then southwest following the Madera County-Merced County boundary
to the San Joaquin River;
(8) Then following the San Joaquin River south and east returning to
the point of beginning.
(T.D. ATF-192, 49 FR 47833, Dec. 12, 1984; 50 FR 2782, Jan. 22,
1985, as amended by T.D. ATF-249, 52 FR 5960, Feb. 27, 1987)
27 CFR 9.93 Mendocino.
(a) Name. The name of the viticultural area described in this
section is ''Mendocino.''
(b) Approved maps. The appropriate maps for determining the
boundaries for the Mendocino viticultural area are seven U.S.G.S. maps.
They are titled:
(1) ''Willits Quadrangle, California -- Mendocino Co.,'' 15 minute
series (1961);
(2) ''Potter Valley Quadrangle, California,'' 15 minute series
(1960);
(3) ''Ukiah Quadrangle, California,'' 15 minute series (1958);
(4) ''Hopland Quadrangle, California,'' 15 minute series (1960);
(5) ''Boonville Quadrangle, California -- Mendocino Co.,'' 15 minute
series (1959);
(6) ''Navarro Quadrangle, California -- Mendocino Co.,'' 15 minute
series (1961);
(7) ''Ornbaun Valley Quadrangle, California,'' 15 minute series
(1960).
(c) Boundaries. The ''Mendocino'' viticultural area is located
entirely within Mendocino County, California. The beginning point is
the southeast corner of Section 30, Township 12 North (T. 12 N.), Range
10 West (R. 10 W.) located along the Mendocino County/Sonoma County line
in the southeast quadrant of U.S.G.S. map ''Hopland Quadrangle.''
(1) From the beginning point, the boundary runs north along the
eastern boundary of Sections 30, 19, 18, 7 and 6 to the point labeled
Jakes Cr (Jakes Creek) located at the northwest corner of Section 5, T.
12 N., R. 10 W.;
(2) Thence in a straight line in a northwest direction to the point
labeled Bedford Rock in Section 3, T. 13 N., R. 11 W.;
(3) Thence in a straight line in a northwest direction to a point
labeled Red Mtn in Section 17, T. 14 N., R. 11 W.;
(4) Thence in a straight line in a northwest direction to the
southeast corner of Section 25, T. 16 N., R. 11 W.;
(5) Thence in a straight line in a northeast direction to the
northeast corner of Section 1, T. 16 N., R. 11 W. located along the
Mendocino County/Lake County line;
(6) Thence in a straight line in a northwest direction to the
northeast corner of Section 5, T. 17 N., R. 11 W.;
(7) Thence in a westerly direction along the T. 18 N./T. 17 N.
township line until it intersects with the R. 13 W./R. 12 W. range
line;
(8) Thence in a straight line in a southwest direction to the point
labeled Eagle Rock located in Section 16, T. 15 N., R. 13 W.;
(9) Thence in a straight line in a southeast direction to the point
labeled Bus McGall Peak located in Section 4, T. 13 N., R. 12 W.;
(10) Thence in a straight line in a westerly direction to an unnamed
hilltop, elevation 2,015 feet, in the northeast corner of Section 9, T.
13 N., R. 13 W.;
(11) Thence due south in a straight line in a northwest direction to
the junction of Bailey Gulch and the South Branch, North Fork to the
Navarro River, located in Section 8, T. 15 15 N., R. 15 W.;
(12) Thence in a straight line in a southwest direction to Benchmark
(BM) 1057 located in Section 28, T. 15 N., R. 16 W.;
(13) Thence due south in a straight line approximately 1.4 miles to
Greenwood Creek located in Section 33, T. 15 N., R. 16 W.;
(14) Thence following Greenwood Creek in a generally southeasterly
and then a northeasterly direction to where it intersects with the south
section line of Section 16, T. 14 N., R. 15 W., approximately .2 miles
west of Cold Springs Road;
(15) Thence in an easterly direction along the south section lines of
Sections 16, 15, and 14, T. 14 N., R. 15 W., to the intersection of the
south section line of Section 14 with an unnamed creek;
(16) Thence in a straight line in a southeasterly direction to
Benchmark (BM) 680 located in Section 30, T. 13 N., R. 13 W.;
(17) Thence continuing in a straight line in a southeasterly
direction to the intersection of the southwest corner of Section 32, T.
12 N., R. 11 W., and the Mendocino County/Sonoma County line;
(18) Thence following the Mendocino County/Sonoma County line in an
easterly, northerly, and then an easterly direction to the beginning
point.
(T.D. ATF-178, 49 FR 24714, June 15, 1984)
27 CFR 9.94 Howell Mountain.
(a) Name. The name of the viticultural area described in this
section is ''Howell Mountain.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Howell Mountain viticultural area are four U.S.G.S.
topographic maps in the 7.5 minute series, as follows:
(1) ''Detert Reservoir, CA.,'' 1959 (photorevised 1980).
(2) ''Aetna Springs, CA.,'' 1958 (photorevised 1981).
(3) ''Calistoga, CA.,'' 1958 (photorevised 1980).
(4) ''St. Helena, CA.,'' 1960 (photorevised 1980).
(c) Boundaries. The Howell Mountain viticultural area is located in
Napa County, California, and is part of the Napa Valley viticultural
area. The exact boundaries of the viticultural area, based on landmarks
and points of reference found in the approved maps, as follows:
(1) Beginning at the 1,400 foot contour line at the intersection of
Sections 15 and 16 in R6W/T9N of the Detert Reservoir Quadrangle
U.S.G.S. map.
(2) Then continuing in an east and southeast direction along the
1,400 foot contour line to the southeast corner of Section 23 in
R5W/T8N.
(3) Then in a generally northwest direction along the 1,400 foot
contour line until it intersects the line between Sections 21 and 22 in
R6W/T9N.
(4) Then north along the Section 21/22 boundary line to the starting
point at the 1,400 foot contour line.
(T.D. ATF-163, 48 FR 57487, Dec. 30, 1983, as amended by T.D.
ATF-249, 52 FR 5960, Feb. 27, 1987)
27 CFR 9.95 Clarksburg.
(a) Name. The name of the viticultural area described in this
section is ''Clarksburg.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Clarksburg viticultural area are eight U.S.G.S.
topographic maps in the 7.5 minute series, as follows:
(1) Sacramento West, Calif., 1967 (photorevised 1980).
(2) Saxon, Calif., 1952 (photorevised 1968).
(3) Clarksburg, Calif., 1967 (photorevised 1980).
(4) Florin, Calif., 1968 (photorevised 1980).
(5) Liberty Island, Calif., 1978.
(6) Courtland, Calif., 1978.
(7) Bruceville, Calif., 1978 (photorevised 1980).
(8) Isleton, Calif., 1978.
(c) Boundaries. Beginning at a point (on the Sacramento West
topographic map) in Yolo County in T8N/R4E, at the intersection of
Jefferson Blvd. and Burrows Ave.,
(1) Then southwest in a straight line 1.2 miles along Jefferson Blvd.
to the eastern bank of the Sacramento River Deep Water Ship Channel.
(2) Then southwest along the Sacramento River Deep Water Ship
Channel, approximately 17 miles to T5N/R3E, to the Class 5 trail on the
levee connecting the Sacramento River Deep Water Ship Channel and the
dredger cut Miner Slough, approximately 2 miles from the Solano/Yolo
County line.
(3) Then east along the trail to the Miner Slough.
(4) Then east along Miner Slough to the point where it joins Sutter
Slough, then south along Sutter Slough around the tip of Sutter Island
to the junction of Sutter Slough and Steamboat Slough; then north
around Sutter Island along Steamboat Slough to Section 8 in T5N/R4E
where Steamboat Slough joins the Sacramento River.
(5) The southeast following the Sacramento River to the point where
the Sacramento River meets the Delta Cross Channel at the Southern
Pacific Railroad in Section 35, T5N/R4E.
(6) Then northeast along the Southern Pacific Railroad for 2 miles,
to a point 1/3 mile past the intersection of the Southern Pacific
Railroad and the eastern branch of Snodgrass Slough.
(7) Then east approximately 2 1/2 miles along the levee to Interstate
5 (under construction).
(8) Then north approximately 8 1/2 miles along Interstate 5 (under
construction, proposed, and completed) to Section 18 in T6N/R5E, at the
intersection of Interstate 5 and Hood Franklin Road.
(9) Then southwest along Hood Franklin Road to the Southern Pacific
Railroad Levee, .1 mile northeast of Hood Junction.
(10) Then north approximately 18 miles along the Southern Pacific
Railroad Levee to Section 11 in T7N/R4E, at Freeport Blvd., and then
across the Sacramento River at the line between Sections 11 and 14.
(11) Then northwest along the west bank of the Sacramento River to
Burrows Ave.
(12) Then northwest along Burrows Ave. to the starting point at the
intersection of Jefferson Blvd. and Burrows Ave.
(T.D. ATF-166, 49 FR 2759, Jan. 23, 1984)
27 CFR 9.96 Mississippi Delta.
(a) Name. The name of the viticultural area described in this
section is ''Mississippi Delta.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Mississippi Delta viticultural area are three U.S.G.S.
maps. They are titled:
(1) Helena, scale of 1:250,000, 1955 (revised 1977).
(2) Greenwood, scale of 1:250,000, 1953 (revised 1979).
(3) Jackson, scale of 1:250,000, 1955 (revised 1973).
(c) Boundary -- (1) General. The Mississippi Delta viticultural area
is located in Mississippi, Louisiana, and Tennessee. The starting point
of the following boundary description is the intersection of the
Illinois Central Gulf (I.C.G.) Railroad and the Mississippi River levee
system, on the southeast side of Lake Horne, between Lake View,
Mississippi, and Walls, Mississippi, on the Helena map.
(2) Boundary Description -- (i) From the starting point generally
southward along the Mississippi River levee system until it again
intersects the I.C.G. Railroad, near Twin Lake, Mississippi (about 10
miles north of Vicksburg, on the Jackson map). In any place where there
is more than one continuous levee, the one closest to the Mississippi
River is the boundary.
(ii) From the intersection described in paragraph (c)(2)(i), the
boundary continues southward along the I.C.G. tracks, until they merge
with another branch of the I.C.G. Railroad, near Redwood, Mississippi.
(iii) Then generally northeastward along that other branch of the
I.C.G. Railroad, to the Leflore County-Holmes County line (on the
Greenwood map).
(iv) Then southeastward along that county line to the Leflore
County-Carroll County line.
(v) Then generally northward along that county line to Mississippi
Route 7.
(vi) Then generally northeastward along Route 7 to the 90 00'
longitude line.
(vii) Then northward along that longitude line to Mississippi Route
8.
(viii) Then eastward along Route 8 to Mississippi Route 35.
(ix) Then northward along Route 35 to Mississippi Route 322 (on the
Helena map).
(x) Then generally eastward along Route 322 to the Panola Quitman
Floodway.
(xi) Then northward along that floodway to the range line R.9W./R.8W.
(xii) Then northward along that range line to the 200 ft. contour
line (north of Ballentine, Mississippi).
(xiii) Then generally northeastward along that contour line to
Mississippi Route 3.
(xiv) Then northward along Route 3 to the Tunica County-Tate County
line.
(xv) Then northward along that county line to the Tunica County-De
Soto County line.
(xvi) Then northward along that county line to the I.C.G. Railroad.
(xvii) Then northward along the I.C.G. tracks to the starting point.
(T.D. ATF-181, 49 FR 34354, Aug. 30, 1984)
27 CFR 9.97 Sonoita.
(a) Name. The name of the viticultural area described in this
section is ''Sonoita.''
(b) Approved maps. The appropriate maps for determining the
boundaries of Sonoita viticultural area are seven U.S.G.S. maps. They
are titled:
(1) Benson Quadrangle, 15 minute series, 1958.
(2) Fort Huachuca Quadrangle, 15 minute series, 1958.
(3) Elgin Quadrangle, 15 minute series, 1958.
(4) Lochiel Quadrangle, 15 minute series, 1958.
(5) Mount Wrightson Quadrangle, 15 minute series, 1958.
(6) Sunnyside Quadrangle, 15 minute series, 1958.
(7) Empire Mountains Quadrangle, 15 minute series, 1958.
(c) Bouldary -- (1) General. The Sonoita viticultural area is
located in Arizona. The starting point of the following boundary
description is the summit of Mount Wrightson (9,543 feet) in the Santa
Rita Mountains.
(2) Boundary Description -- (i) From the starting point southeastward
in a straight line for approximately 24 miles, to the summit of Lookout
Knob (6,171 feet) in the Canelo Hills.
(ii) From there in a straight line eastward for approximately 10
miles, to the summit of Huachuca Peak (8,410 feet) in the Huachuca
Mountains.
(iii) From there north-northwestward for approximately 21 miles in a
straight line to the summit of Granite Peak (7,413 feet) in the
Whetstone Mountains.
(iv) From there west-southwestward in a straight line for
approximately 26 miles, to the summit of Mount Wrightson (the point of
beginning).
(T.D. ATF-189, 49 FR 43054, Oct. 26, 1984)
27 CFR 9.98 Monterey.
(a) Name. The name of the viticultural area described in this
section is ''Monterey.''
(b) Approved maps. The approved maps for determining the boundary of
the Monterey viticultural area are 36 U.S.G.S. quadrangle maps in the
7.5 minute series, as follows:
(1) Sycamore Flat, CA, 1956, photoinspected 1972;
(2) Junipero Serra Peak, CA, 1949, photoinspected 1972;
(3) Reliz Canyon, CA, 1949;
(4) Paraiso Springs, CA, 1956;
(5) Thompson Canyon, CA, 1949, photo-revised 1979;
(6) Cosio Knob, CA, 1948, photoinspected 1976;
(7) Espinosa Canyon, CA, 1948;
(8) San Ardo, CA, 1967;
(9) Hames Valley, CA, 1949;
(10) Tierra Redonda Mtn., CA, 1948;
(11) Bradley, CA, 1949;
(12) Wunpost, CA, 1948;
(13) Pancho Rico Valley, CA, 1967;
(14) Nattras Valley, CA, 1967;
(15) San Lucas, CA, 1949;
(16) Pinalito Canyon, CA, 1969;
(17) North Chalone Peak, CA, 1969;
(18) Soledad, CA, 1955;
(19) Mount Johnson, CA, 1968;
(20) Gonzales, CA, 1955;
(21) Mt. Harlan Quadrangle, CA, 1968;
(22) Natividad Quadrangle, CA, 1947, photo-revised 1968,
photoinspected 1974;
(23) San Juan Bautista Quadrangle, CA, 1955, photo-revised 1980;
(24) Prunedale Quadrangle, CA, 1954, photo-revised 1981;
(25) Watsonville East Quadrangle, CA, 1955, photo-revised 1980;
(26) Watsonville West Quadrangle, CA, 1954, photo-revised 1980;
(27) Moss Landing Quadrangle, CA, 1954, photo-revised 1980;
(28) Marina Quadrangle, CA, 1947, photo-revised 1968 and 1974;
(29) Monterey, CA, 1947, photo-revised 1968, photoinspected 1974;
(30) Mt. Carmel, CA, 1956, photoinspected 1972;
(31) Carmel Valley, CA, 1956, photoinspected 1974;
(32) Spreckels, CA, 1947, photo-revised 1968, photoinspected 1975;
(33) Chualar, CA, 1947, photo-revised 1968, photoinspected 1974;
(34) Rana Creek, CA, 1956, photoinspected 1973; and
(35) Palo Escrito Peak, CA, 1956;
(36) Greenfield, CA, 1956;
(37) Salinas, CA, 1947 (photorevised 1975); and
(38) Seaside, CA, 1947 (photorevised 1968, photoinspected 1974).
(c) Boundary. The Monterey viticultural area is located in Monterey
County, California. The boundary is as follows:
(1) The beginning point is found on the ''Sycamore Flat'' U.S.G.S.
7.5 minute map at the junction of Arroyo Seco Road and the Jamesburg
Road, in the southeast corner of section 21, T(ownship) 19 S., R(ange) 5
E. (This is also the beginning point for the Arroyo Seco viticultural
area.)
(2) The boundary proceeds directly west along the southern boundary
of section 21 to the southwest corner of section 21, T. 19 S., R. 5 E.
(3) Then southeast in a straight diagonal line across section 28 to
the southeast corner of section 28, T. 19 S., R. 5 E.
(4) Then directly east along the southern boundaries of sections 27,
26 and 25 in T. 19 S., R. 5 E., sections 30, 29, 28, 27, 26 and 25 in
T. 19 S., R. 6 E., and sections 30, 29, and 28 in T. 19 S., R. 7 E.
to the southeast corner of section 28, T. 19 S., R. 7 E.
(5) Then south along the eastern boundary of section 33 to the
southeast corner of section 33, T. 19 S., R. 7 E.
(6) Then southeast in a straight diagonal line across section 3 to
the southeast corner of section 3, T. 20 S., R. 7 E.
(7) Then south southeast in a straight diagonal line across sections
11 and 14 to the southeast corner of section 14, T. 20 S., R. 7 E.
(8) Then south along the western boundaries of sections 24 and 25 to
the southwest corner of section 25, T. 20 S., R. 7 E.
(9) Then east along the southern boundaries of sections 25 and 30 to
the southeast corner of section 30, T. 20 S., R. 8 E.
(10) Then southwest in a straight diagonal line across section 31 to
the southwest corner of section 31, T. 20 S., R. 8 E.
(11) Then west along the southern boundary of section 36, T. 20 S.,
R. 7 E., to the northwest corner of section 6, T. 21 S., R. 8 E.
(12) Then south along the western boundaries of sections 6 and 7 to
the southwest corner of section 7, T. 21 S., R. 8 E.
(13) Then west along the northern boundary of section 13 to the
northwest corner of section 13, T. 21 S., R. 7 E.
(14) Then south along the western boundaries of sections 13 and 24 to
the southwest corner of section 24, T. 21 S., R. 7 E.
(15) Then east northeast in a straight diagonal line across section
24, T. 21 S., R. 7 E., and across section 19, T. 21 S., R. 8 E., to
the northeast corner of section 19, T. 21 S., R. 8 E.
(16) Then northeast in a straight diagonal line across section 17 to
the northeast corner of section 17, T. 21 S., R. 8 E.
(17) Then southeast in a straight diagonal line across sections 16,
22, 26 and 36 in T. 21 S., R. 8 E. and across sections 6, 8, and 16 in
T. 22 S., R. 9 E. to the southeast corner of section 16, T. 22 S., R.
9 E.
(18) Then east southeast in a straight diagonal line across sections
22, 23, 24, T. 22 S., R. 9 E., and across section 19, T. 22 S., R. 10
E., to the southeast corner of section 19, T. 22 S., R. 10 E.
(19) Then south southeast in a straight diagonal line across sections
29, 32, and 33, T. 22 S., R. 10 E., to the southeast corner of section
4, T. 23 S., R. 10 E.
(20) Then south southeast in a straight diagonal line across sections
10, 15, 23, and 26 to the southeast corner of section 26, T. 23 S., R.
10 E.
(21) Then northwest in a straight diagonal line across section 26 to
the northwest corner of section 26, T. 23 S., R. 10 E.
(22) Then west northwest in a straight diagonal line across sections
22, 21, 20, and 19, T. 23 S., R. 10 E. to the northwest corner of
section 24, T. 23 S., R. 9 E.
(23) Then southeast across sections 24, 25, 30, 31, and 32, to the
southeast corner of section 5, T. 24 S., R. 10 E.
(24) Then east southeast in a straight diagonal line across section 9
to the southeast corner of section 10, T. 24 S., R. 10 E.
(25) Then south southeast in a straight diagonal line across section
14 to the southeast corner of section 23, T. 24 S., R. 10 E.
(26) Then southwest in a straight diagonal line to the southwest
corner of section 26, T. 24 S., R. 10 E.
(27) Then south along the western boundary of section 35 to the
southwest corner of section 35, T. 24 S., R. 10 E.
(28) Then east along the southern boundaries of sections 35 and 36 to
the southeast corner of section 36, T. 24 S., R. 10 E.
(29) Then north along the eastern boundaries of sections 36 and 25 to
the northeast corner of section 25, T. 24 S., R. 10 E.
(30) Then northeast in a straight diagonal line across sections 19,
18, and 17 to the northeast corner of section 8, T. 24 S., R. 11 E.
(31) Then west northwest in a straight diagonal line across section 5
to the northwest corner of section 6, T. 24 S., R. 11 E.
(32) Then north along the line separating Range 10 E. and Range 11
E. along the eastern boundary lines of sections 36, 25, 24, 13, 12 and
1 in Township 23 S., and along the western boundaries of sections 36,
25, 24, 13, 12 and 1 in Township 22 S., to the northeast corner of
section 36, T. 21 S., R. 10 E.
(33) Then west northwest in a straight diagonal line across sections
25, 26, 23, 22, 15, 16 and 9 to the northwest corner of section 8, T.
21 S., R. 10 E.
(34) Then northwest in a straight diagonal line to the northwest
corner of section 6, T. 21 S., R. 10 E.
(35) Then west along the northern boundary of section 1, T. 21 S.,
R. 9 E. to the southeast corner of section 36, T. 20 S., R. 9 E.
(36) Then northwest in a straight diagonal line across sections 36,
26, 22, 16, 8, and 6 in T. 20 S., R. 9 E. to the northwest corner of
section 6, T. 20 S., R. 9 E.
(37) Then north along the line separating Range 8 E. and Range 9 E.
along the western boundaries of sections 36, 25, 24, 13, 12, and 1, T.
19S., R. 8 E. to the northeast corner of section 1, T. 19 S., R. 9 E.
(38) Then northwest in a straight diagonal line to the point of
intersection of the boundary line separating R. 7 E. and R. 8 E. and
the boundary line separating T. 17 S. and T. 18 S.
(39) Then west along the northern boundaries of sections 1 and 2 to
the northwest corner of section 2, T. 18 S., R. 7 E.
(40) Then northwest in a straight diagonal line across section 34 to
the northwest corner of section 34, T. 17 S., R. 7 E.
(41) Then west along the southern boundaries of sections 28 and 29 to
the southwest corner of section 29, T. 17 S., R. 7 E.
(42) Then northwest in a straight diagonal line across sections 30,
24, 14, 10 and 4 to the northwest corner of section 4, T. 17 S., R. 6
E.
(43) Then north northeast in a straight line across the easternmost
portion of section 32 to the northeast corner of section 32, T. 16 S.,
R. 6 E.
(44) Then north along the eastern boundary of section 29 to the
northeast corner of section 29, T. 16 S., R. 6 E.
(45) Then northwest in a straight diagonal line across section 20 to
the northwest corner of section 20, T. 16 S., R. 6 E.
(46) Then west northwest in a straight diagonal line across sections
18 and 13 to the northwest corner of section 13, T. 16 S., R. 5 E.
(47) Then north northwest in a straight diagonal line across sections
11 and 2 to the northwest corner of section 2, T. 16 S., R. 5 E.
(48) Then west along the southern boundaries of section 34 and 33 to
the southwest corner of section 33, T. 15 S., R. 5 E.
(49) Then north along the western boundary of section 33, T. 15 S.,
R. 5 E., in a straight line for approximately 0.5 mile to the
intersection with the Chualar Land Grant boundary at the northwestern
corner of section 33, T. 15 S., R. 5 E.
(50) Then northeast in a straight diagonal line across the Chualar
Land Grant and section 27 to the northeast corner of section 27, T. 15
S., R. 5 E.
(51) Then northwest in a straight diagonal line across section 22 to
the northwest corner of section 22, T. 15 S., R. 5 E.
(52) Then west in a straight line along the southern boundaries of
sections 16 and 17, T. 15 S., R. 5 E., to the southwest corner of
section 17 where it intersects with the Encinal Y Buena Esperanza Land
Grant boundary.
(53) Then north and then west along the eastern boundary of the
Encinal Y Buena Esperanza Land Grant and the western boundaries of
sections 21, 17, 8, and 7, T. 15 S., R. 5 E.
(54) Then in a straight line from the northwest corner of the Encinal
Y Buena Esperanza Land Grant boundary and section 7, T. 15 S., R. 5 E.
in a west northwest direction to the point where the power transmission
line (with located metal tower) intersects at the western boundary of
the Cienega del Gabilan Land Grant and the eastern boundary of the El
Alisal Land Grant, T. 14 S., R. 4 E.
(55) Then north and then northwest along the boundary line between
the Cienega del Gabilan Land Grant and El Alisal Land Grant to the
westernmost corner of the Cienega del Gabilan Land Grant, T. 14 S., R.
4 E.
(56) Then west along the boundary line between the Sausal Land Grant
and La Natividad Land Grant to the point where the boundary line
intersects Old Stage Road.
(57) Then north along Old Stage Road to the point where Old Stage
Road intersects the Monterey County -- San Benito County line, T. 13
S., R. 4 E.
(58) Then northwest along the Monterey County -- San Benito County
line to the point near the Town of Aromas where the boundary lines of
the counties of Monterey, Santa Cruz, and San Benito meet, T. 12 S., R.
3 E.
(59) Then in a meandering line along the Monterey County -- Santa
Cruz County line east then southeast to the Pacific Ocean, T. 12 S., R.
1 E.
(60) Then south along the coastline of Monterey Bay to its
intersection with the northwesternmost boundary of Fort Ord Military
Reservation, T. 14 S., R. 1 E.
(61) Then following the boundry line of the Fort Ord Military
Reservation in an irregular line generally east, then south, then west
to the point where the boundary line of the military reservation meets
the Pacific Ocean, T. 15 S., R. 1 E.
(62) Then following the coastline of the Monterey Peninsula south
along the coastline of Carmel Bay to Carmel Point, the northwesternmost
point of Point Lobos State Reserve on the Carmel Peninsula.
(63) Then southeast in a straight diagonal line to the southwestern
corner of section 25, T. 16 S., R. 1 W.
(64) Then east along the southern boundaries of section 25, T. 16
S., R. 1 W., and sections 30 and 29, T. 16 S., R. 1 E., to the
southeastern corner of section 29 where it intersects with the
southwestern boundary of the El Potrero de San Carlos Land Grant.
(65) Then southeast along the southwestern boundary line of the El
Potrero de San Carlos Land Grant to the southeastern corner of section
33, T. 16 S., R. 1 E.
(66) Then east along the line separating Township 16 S. and Township
17 S. and across Pinyon Peak to the southeast corner of section 32, T.
16 S., R. 2 E. (This is the beginning and ending point of the boundary
of Carmel Valley viticultural area.)
(67) Then continuing east along the line separating Township 16 S.
from Township 17 S. to its point of intersection with the line
separating Range 2 E. and Range 3 E.
(68) Then north along the western boundaries of sections 31, 30, 19,
18, 7 and 6 in T. 16 S., R. 3 E. to the southwestern corner of section
31, T. 15 S., R. 3 E.
(69) Then in a straight diagonal line east northeast across sections
31, 32 and 33, T. 15 S., R. 3 E. to the southeast corner of section
28, T. 15 S., R. 3 E.
(70) Then southeast in a straight diagonal line along the eastern
boundaries of sections 33 and 34, T. 15 S., R. 3 E., and sections 3, 2,
12, 16, 20, 21, and 28, T. 16 S., R. 4 E., to the point where the
eastern boundary line of section 28 intersects the boundary line of the
Guadalupe Y Llanitos de Los Correos Land Grant.
(71) Then south to the southwest corner of section 34, T. 16 S., R.
4 E.
(72) Then east to the northwest corner of section 2, T. 17 S., R. 4
E.
(73) Then south along the eastern boundary of section 3 to the
southeast corner of section 3, T. 17 S., R. 4 E.
(74) Then southeast in a straight diagonal line across sections 11,
13, 19, and 29, to the southeast corner of section 29, T. 17 S., R. 5
E.
(75) Then south along the western boundary of section 33 to the
southwest corner of section 33, T. 17 S., R. 5 E.
(76) Then east along the southern boundary of section 33 to the
northeast corner of section 4, T. 18 S., R. 5 E.
(77) Then southeast in a diagonal line acros sections 3 and 11 to the
southeast corner of section 11, T. 18 S., R. 5 E.
(78) Then south along the western boundary of section 13 to the
southwest corner of section 13, T. 18 S., R. 5 E.
(79) Then southeast in a diagonal line across section 24 to the
southeast corner of section 24, T. 18 S., R. 5 E.
(80) Then south along the western boundaries of section 30 and 31 to
the southwest corner of section 31, T. 18 S., R. 6 E.
(81) Then east along the southern boundaries of sections 31 and 32 to
the southeast corner of section 32, T. 18 S., R. 6 E. (From this
point, the Monterey and Arroyo Seco viticultural areas share the same
boundary lines.)
(82) Then south along the eastern boundaries of sections 5, 8, and 17
to Arroyo Seco Road, T. 19 S., R. 6 E.
(83) Then southwest in a straight line for approximately 1.0 mile to
Benchmark 673, T. 19 S., R. 6 E.
(84) Then west in a straight line for approximately 1.8 miles to
Bench Mark 649.
(85) Then northwest in a straight line for approximately 0.2 mile to
the northeast corner of section 23, T. 19 S., R. 5 E.
(86) Then west following the northern boundaries of sections 23 and
22 to the northwest corner of section 22, T. 19 S., R. 5 E.
(87) Then south in a straight line along the western boundary of
section 22 to the point of beginning.
(T.D. ATF-178, 49 FR 24718, June 15, 1984, as amended by T.D.
ATF-249, 52 FR 5960, Feb. 27, 1987)
27 CFR 9.99 Clear Lake.
(a) Name. The name of the viticultural area described in this
section is ''Clear Lake.''
(b) Approved Maps. The appropriate maps for determining the
boundaries of the Clear Lake viticultural area are four U.S.G.S. maps.
The maps are titled as follows:
(1) ''Lower Lake Quadrangle, California,'' 15 minute series, 1958;
(2) ''Clearlake Oaks Quadrangle, California,'' 15 minute series,
1960;
(3) ''Lakeport Quadrangle, California,'' 15 minute series, 1958;
(4) ''Kelseyville Quadrangle, California,'' 15 minute series, 1959.
(c) Boundaries. The Clear Lake viticultural area is located in
southwestern Lake County, California. The descriptive boundaries of the
viticultural area, using landmarks and points of reference on the
applicable U.S.G.S. maps, are as follows:
Lower Lake Quadrangle Map (15 minute series); From the beginning
point on Mt. Hannah in Section 16, Township 12 North (T12N), Range 8
West (R8W), identified as having an elevation of 3,978 feet, the
boundary runs --
(1) East-southeasterly in a straight line to the point on Seigler
Mountain in Section 23, T12N/R8W, identified as having an elevation of
3,692 feet;
(2) Then east-southeasterly in a straight line to the point on
Childers Peak in Section 34, T12N/R7W, identified as having an elevation
of 2,188 feet;
(3) Then east-northeasterly in a straight line to the point on the
southeast corner of Section 25, T12N/R7W;
(4) Then northeasterly in a straight line to the point in Section 16,
T12N/R6W, identified as being the ''Baker Mine;''
(5) Then northwesterly in a straight line to the point at the
southeast corner of Section 23, T13N/R7W;
(6) Then northerly along the east line of Sections 23, 14, 11, and 2,
to the point at the northeast corner of Section 2, T13N/R7W, on the
Clearlake Oaks Quadrangle map;
Clearlake Oaks Quadrangle Map (15 minute series); Continuing from
the northeast corner of Section 2, T13N/R7W --
(7) Then northwesterly in a straight line to the point in Section 21,
T14N/R7W, at the top of Round Mountain
(8) Then northwesterly in a straight line to the southeast corner of
Section 4, T14N/R8W;
Lakeport Quadrangle Map (15 minute series); Continuing from the
southeast corner of Section 4, T14N/R8W, on the Clearlake Oaks
Quadrangle Map --
(9) Then northwesterly on the Lakeport Quadrangle in a straight line
to a point on Charlie Alley Peak in Section 28, T16N/R9W, identified as
having an elevation of 3,482 feet;
(10) Then westerly in a straight line to a point on Hells Peak in
Section 29, T16N/R10W, identified as having an elevation of 2,325 feet;
(11) The southeasterly in a straight line to a point on Griner Peak
in Section 23, T15N/R10W, identified as having an elevation of 2,132
feet;
(12) Then southwesterly in a straight line to a point on Scotts
Mountain in Section 8, T14N/R10W, identified as having an elevation of
2,380 feet;
(13) Then southeasterly in a straight line to a point on Lakeport
Peak in Section 35, T14N/R10W, identified as having an elevation of
2,180 feet;
Kelseyville Quadrangle Map (15 minute series); Continuing from
Lakeport Peak in Section 35, T14N/R10W, on the Lakeport Quadrangle Map
--
(14) Then southeasterly in a straight line to the point at the
southwest corner of Section 1, T13N/R10W;
(15) Then south by southeast in a straight line to the point at the
southeast corner of Section 36, T13N/R10W;
(16) Then south by southeasterly in a straight line to the point at
the southwest corner of Section 18, T12N/R8W;
(17) Then east by northeast in a straight line to the beginning point
at Mount Hannah, Section 16, T12N/R8W, on the Lower Lake Quadrangle Map.
(T.D. ATF-174, 49 FR 19468, May 8, 1984)
27 CFR 9.100 Mesilla Valley.
(a) Name. The name of the viticultural area described in this
section is ''Mesilla Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of Mesilla Valley viticultural area are 15 U.S.G.S.
quadrangle 7.5 minute series maps. They are entitled:
(1) ''Anthony, N. Mex.-Tex.,'' 7.5 minute series, edition of 1955;
(2) ''Bishop Cap, N. Mex.,'' 7.5 minute series, edition of 1955;
(3) ''Black Mesa, N. Mex.,'' 7.5 minute series, edition of 1978;
(4) ''Canutillo, Tex.-N. Mex.,'' 7.5 minute series, edition of 1955
(photorevised 1967);
(5) ''Dona Ana, N. Mex.,'' 7.5 minute series, edition of 1978;
(6) ''La Mesa, N. Mex.,'' 7.5 minute series, edition of 1955;
(7) ''La Union, N. Mex.-Tex.'' 7.5 minute series, edition of 1955;
(8) ''Las Cruces, N. Mex.,'' 7.5 minute series, edition of 1978;
(9) ''Leasburg, N. Mex.,'' 7.5 minute series, edition of 1978;
(10) ''Little Black Mountain, N. Mex.,'' 7.5 minute series, edition
of 1978;
(11) ''Picacho Mountain, N. Mex.,'' 7.5 minute series, edition of
1978;
(12) ''San Miguel, N. Mex.,'' 7.5 minute series, edition of 1955;
(13) ''Smeltertown, Tex.-N. Mex.,'' 7.5 minute series, edition of
1955 (photorevised 1967 and 1973);
(14) ''Strauss, N. Mex.-Tex.,'' 7.5 minute series, edition of 1955;
and
(15) ''Tortugas Mountain, N. Mex.,'' 7.5 minute series, edition of
1955.
(c) Boundaries. The Mesilla Valley viticultural area is located
within Dona Ana County, New Mexico, and El Paso County, Texas. The
boundaries are as follows: The beginning point is at the Faulkner
Canyon on the ''Leasburg, N. Mex.'' U.S.G.S. map at the northwest
corner of Section 15, Township 21 South (T21S), Range 1 West (R1W).
(1) From the beginning point, the boundary runs east 3.7 miles along
the north section line until it converges with the 4,200 foot elevation
contour line at Section 18, T21S/R1E;
(2) Then it runs southeasterly 31 miles along the 4,200 foot
elevation contour line to a point approximately 3.5 miles south of
Bishop Cap where it intersects the Fort Bliss Military Reservation
boundary at the northeast portion of Section 13, T25S/R3E on the
''Bishop Cap, N. Mex.'' U.S.G.S. map;
(3) Then it follows the Fort Bliss Military Reservation boundary
south for approximately 3.7 miles and east approximately .8 mile to the
intersection with the 4,200 foot elevation contour line at the southeast
portion of Section 6, T26S/R4E on the ''Anthony, N. Mex.-Tex.''
U.S.G.S. map;
(4) Then it runs south along the 4,200 foot elevation contour line
for approximately 20 miles until it intersects the La Mesa Road (Mesa
Avenue) in the city limits of El Paso, Texas, on the ''Smeltertown,
Tex.-N. Mex.'' U.S.G.S. map;
(5) Then it heads south on the La Mesa Road (Mesa Avenue) for 1.2
miles until it meets Executive Center Boulevard that goes to La
Guna/Smeltertown;
(6) Then it travels in a southwesterly direction for 1.1 miles on
Executive Center Boulevard to La Guna/Smeltertown until it crosses the
Southern Pacific Railroad tracks at Smeltertown, Texas;
(7) Then it proceeds back into New Mexico northwesterly along the
Southern Pacific Railroad tracks approximately 12.5 miles to a point
near the switch yards at Strauss, New Mexico, where it intersects the
4,100 foot elevation contour line at the center of Section 24, T28S/R2E
on the ''Strauss, N. Mex.-Tex.'' U.S.G.S. map;
(8) Then it follows the 4,100 foot elevation contour line in a
northwesterly direction for 17 miles until it intersects with the south
section line of Section 29, T25S/R2E, on the ''Little Black Mountain, N.
Mex.'' U.S.G.S. map;
(9) Then it runs westerly approximately .5 mile along the south
section line until it meets the 4,150 foot elevation contour line at
Section 29, T25S/R2E;
(10) Then it follows the 4,150 foot elevation contour line northward
for 15 miles until it meets with Interstate Highway 70/80/180 at the
southeast corner of Section 19, T23S/R1E, on the ''Las Cruces, N.
Mex.'' U.S.G.S. map;
(11) Then it runs southwest along Interstate Highway 70/80/180 for
approximately .9 mile until it reaches the 4,200 foot elevation contour
line at the northwest corner of Section 30, T23S/R1E, on the ''Picacho
Mt., N. Mex.'' U.S.G.S. map;
(12) Then it meanders in a northerly direction on the 4,200 foot
elevation contour line for 15 miles until it reaches the section line at
the southwest corner of Section 15, T21S/R1W on the ''Leasburg, N.
Mex.'' U.S.G.S. map;
(13) Then finally it goes north along the section line to Faulkner
Canyon until it meets with the northwest corner of Section 15, T21S/R1W,
which is the beginning point.
(T.D. ATF-197, 50 FR 6163, Feb. 14, 1985)
27 CFR 9.101 The Hamptons, Long Island.
(a) Name. The name of the viticultural area described in this
section is ''The Hamptons, Long Island.''
(b) Approved maps. The appropriate maps for determining the
boundaries of ''The Hamptons, Long Island'' viticultural area are 5
U.S.G.S. maps. They are entitled:
(1) ''Riverhead, N.Y.,'' 7.5 minute series, scaled at 1:24,000,
edition of 1956;
(2) ''Eastport, N.Y.,'' 7.5 minute series, scaled at 1:24,000,
edition of 1956;
(3) ''New York, N.Y.; N.J.; Conn., U.S. 1:250,000 series, scaled at
1:250,000, edition of 1960, revised 1979;
(4) ''Providence, R.I.; Mass.; Conn.; N.Y., U.S. 1:250,000 series,
scaled at 1:250,000, edition of 1947, revised 1969, and
(5) ''Hartford, Conn.; N.Y.; N.J.; Mass., U.S. 1:250,000 series,
scaled at 1:250,000, edition of 1962, revised 1975.
(c) Boundaries. The boundaries of the viticultural area are as
follows: ''The Hamptons, Long Island'' viticultural area is located
entirely within Eastern Suffolk County, Long Island, New York. The
viticultural area boundaries consist of all of the land areas of the
South Fork of Long Island, New York, including all of the beaches,
shorelines, islands and mainland areas in the Townships of Southampton
and East Hampton (including Gardiners Island). The beginning point is
found on the ''Riverhead, N.Y.'' U.S.G.S. map on the Peconic River about
2 miles east of Calverton where the Townships of Riverhead, Brookhaven
and Southampton meet:
(1) The boundary travels south approximately 10 miles along the
Southampton/Brookhaven Township line until it reaches the dunes on the
Atlantic Ocean near Cupsogue Beach on the ''Eastport, N.Y.'' U.S.G.S.
map.
(2) Then the boundary proceeds east and west along the beaches,
shorelines, islands and mainland areas of the entire South Fork of Long
Island described on the ''New York,'' ''Providence,'' and ''Hartford''
U.S.G.S. maps until it reaches the Peconic River near Calverton at the
beginning point. These boundaries consist of all of the land found in
the Townships of Southampton and East Hampton (including Gardiners
Island).
(T.D. ATF-205, 50 FR 20413, May 16, 1985)
27 CFR 9.102 Sonoma Mountain.
(a) Name. The name of the viticultural area described in this
section is ''Sonoma Mountain.''
(b) Approved maps. The approved maps for determining the boundary of
the Sonoma Mountain viticultural area are 2 U.S.G.S. topographic maps in
the 7.5 minute series, as follows:
(1) Glen Ellen, Calif., dated 1954, photorevised 1980; and
(2) Kenwood, Calif., dated 1954, photorevised 1980.
(c) Boundary. The Sonoma Mountain viticultural area is located in
Sonoma County, California. The boundary is as follows:
(1) The beginning point is the northern most point at which the
1600-foot contour line crosses the section line dividing section 22 from
section 23, in Township 6 North, Range 7 West.
(2) The boundary follows this section line north to the 800-foot
contour line.
(3) The boundary follows the 800-foot contour line westerly,
easterly, and northerly to Bennett Valley Road.
(4) The boundary follows Bennett Valley Road easterly to Enterprise
Road.
(5) The boundary follows Enterprise Road southeasterly to an unnamed
stream, in Section 7, Township 6 North, Range 7 West, which crosses
Enterprise Road near the point at which the road turns from an easterly
to a southerly direction.
(6) The boundary follows this stream easterly to the 400-foot contour
line.
(7) The boundary follows the 400-foot contour line southerly to the
township line dividing Township 6 North from Township 5 North.
(8) The boundary follows a straight line extension of this township
line west to the 1200-foot contour line.
(9) The boundary follows the 1200-foot contour line northwesterly to
the range line dividing Range 6 West from Range 7 West.
(10) The boundary follows this range line south to the 1600-foot
contour line.
(11) The boundary follows this contour line westerly to the beginning
point.
(T.D. ATF-196, 50 FR 2979, Jan. 23, 1985, as amended by T.D.
ATF-249, 52 FR 5960, Feb. 27, 1987)
27 CFR 9.103 Mimbres Valley.
(a) Name. The name of the viticultural area described in this
section is ''Mimbres Valley.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Mimbres Valley viticultural area are 28 U.S.G.S.
quadrangle maps (26-7.5 minute series and 2-15 minute series). They are
entitled:
(1) ''Akela, N. Mex.,'' 7.5 minute series, edition of 1972;
(2) ''Antelope Hill, N. Mex.,'' 7.5 minute series, edition of 1963
(photoinspected 1974);
(3) ''Bisbee Hills, N. Mex.,'' 7.5 minute series, edition of 1965;
(4) ''Bowlin Ranch, N. Mex.,'' 7.5 minute series, edition of 1965;
(5) ''Capital Dome, N. Mex.,'' 7.5 minute series, edition of 1965;
(6) ''Carne, N. Mex.,'' 7.5 minute series, edition of 1965;
(7) ''Columbus, N. Mex.,'' 7.5 minute series, edition of 1965;
(8) ''Columbus NE, N. Mex.,'' 7.5 minute series, edition of 1966;
(9) ''Columbus SE, N. Mex.,'' 7.5 minute series, edition of 1966;
(10) ''Deming East, N. Mex.,'' 7.5 minute series, edition of 1965;
(11) ''Deming West, N. Mex.,'' 7.5 minute series, edition of 1964
(photoinspected 1972);
(12) ''Dwyer, N. Mex.,'' 15 minute series, edition of 1956;
(13) ''Faywood Station, N. Mex.,'' 7.5 minute series, edition of
1947;
(14) ''Florida Gap, N. Mex.,'' 7.5 mintue series, edition of 1964;
(15) ''Goat Ridge, N. Mex.,'' 7.5 minute series, edition of 1964;
(16) ''Gym Peak, N. Mex.,'' 7.5 minute series, edition of 1964;
(17) ''Hermanas, N. Mex.,'' 7.5 minute series, edition of 1964;
(18) ''Malpais Hill, N. Mex.,'' 7.5 minute series, edition of 1965;
(19) ''Midway Butte, N. Mex.,'' 7.5 minute series, edition of 1965;
(20) ''Myndus, N. Mex.,'' 7.5 minute series, edition of 1972;
(21) ''North Peak, N. Mex.,'' 7.5 minute series, edition of 1965;
(22) ''Red Mountain, N. Mex.,'' 7.5 minute series, edition of 1965;
(23) ''San Lorenzo, N. Mex.,'' 15 minute series, edition of 1956;
(24) ''Sibley Hole, N. Mex.,'' 7.5 minute series, edition of 1972;
(25) ''South Peak, N. Mex.,'' 7.5 minute series, edition of 1965;
(26) ''Spalding, N. Mex.,'' 7.5 minute series, edition of 1964;
(27) ''West Lime Hills, N. Mex.,'' 7.5 minute series, edition of
1965; and
(28) ''Williams Ranch, N. Mex.,'' 7.5 minute series, edition of
1964.
(c) Boundaries. The Mimbres Valley viticultural area is located
within Grant and Luna Counties, New Mexico. The boundaries are as
follows: The beginning point is located at Faywood Station on an
unimproved dirt road at benchmark 4911 in Luna County, New Mexico on the
northern part of Section 2, Township 21 South (T21S), Range 12 West
(R12W) on the Faywood Station Quadrangle U.S.G.S. map;
(1) From the beginning point the boundary runs northeast 2.25 miles
along an unimproved dirt road until it intersects U.S. Routh 180
(indicated on map as U.S. Rte. 260) at New Mexico Highway 61 (indicated
on map as an unnumbered secondary highway) at the south portion of Sec.
30, T20S/R11W;
(2) The boundary proceeds in a generally northerly direction on N.M.
Hwy. 61 for 34.5 miles crossing over U.S. Rte. 90 (indicated on map as
U.S. Rte. 180) west of San Lorenzo, N.M. until it meets an unimproved
dirt road near Bear Canyon Dam at the west line of Sec. 28, T16S/R11W
on the San Lorenzo, N. Mex. U.S.G.S. map;
(3) It then heads east on the unimproved dirt road for .2 mile until
it meets the Mimbres River at Sec. 28, T16S/R11W;
(4) It then goes south on the Mimbres River for .25 mile until it
intersects the 6,000 foot elevation contour line at Sec. 28, T16S/R11W;
(5) From there the boundary runs south along the 6,000 foot elevation
contour line until it meets the east line of Sec. 11, T17S/R11W;
(6) Then it proceeds south on the section line for .6 mile until it
hits the south line of Sec. 12, T17S/R11W;
(7) Then it travels east on the section line for 1.8 miles until it
intersects an unimproved dirt road in Noonday Canyon on the north line
of Sec. 18, T17S/R10W;
(8) It then heads south on the unimproved dirt road for 2.2 miles
until it intersects a medium duty road at the northern part of Sec. 30,
T17S/R10W;
(9) The boundary goes south on the medium duty road for .8 mile until
it reaches the north line of Sec. 31, T17S/R10W;
(10) The boundary goes east 5 miles on the section line to the east
line of Sec. 36, T17S/R10W;
(11) The boundary proceeds south on the section line for 13 miles to
the south line of Sec. 36 (also indicated on map as Luna/Grant Country
line), T19S/R10W on the Dwyer, N. Mex. U.S.G.S. map;
(12) The boundary travels west on the Luna/Grant County line for
three miles to the east line of Sec. 4, T20S/R10W;
(13) The boundary goes south on the section line for three miles to
the south line of Sec. 16, T20S/R10W;
(14) Then it goes west on the section line for approximately .6 mile
to a light duty road located 500 feet south of Benchmark 5119 on the
south line of Sec. 16, T20S/R10W;
(15) The boundary heads south on the light duty road for
approximately 10.25 miles until it meets Hwy. 180 at Benchmark 4672
near the west line of Sec. 9, T22S/R10W on the Spalding, N. Mex.
U.S.G.S. map;
(16) Then it proceeds southeasterly on Hwy. 180 for approximately 5
miles to the north line of Sec. 6, T23S/R9W on the Deming West, N.
Mex. U.S.G.S. map;
(17) It then goes east on the section line approximately 11.75 miles
to the east line of Sec. 1, T23S/R8W on the Carne, N. Mex. U.S.G.S.
map;
(18) It then travels south on the section line for 1.5 miles until it
meets an unimproved dirt road at Sec. 12, T23S/R8W;
(19) It follows the unimproved dirt road in a easterly direction for
3 miles to Carne Windmill at the northeast part of Sec. 17, T23S/R7W;
(20) From there it follows an unimproved dirt road in a southeasterly
direction for .75 mile until it meets the south line of Sec. 16,
T23S/R7W;
(21) Then it proceeds east along the section line for 9 miles until
it arrives at the east line of Sec. 24, T23S/R6W on the Myndus, N.
Mex. U.S.G.S. map;
(22) Then it goes south on the section line for 15 miles until it
meets the south line of Sec. 36, T25S/R6W on the Sibley Hole, N. Mex.
U.S.G.S. map;
(23) Then it heads west on the section line for 8 miles until it
intersects the 4,200 foot elevation contour line at the southeast corner
of Sec. 34, T25S/R7W on the Gym Peak, N. Mex. U.S.G.S. map;
(24) Then it heads north on the 4,200 foot elevation contour line for
11 miles until it meets N.M. Hwy. 549 (indicated on map as U.S. Rte.
70/80/180) at the southwest corner of Sec. 5, T24S/R7W on the Florida
Gap, N. Mex. U.S.G.S. map;
(25) The boundary heads west on M.M. Hwy. 549 (indicated on map as
U.S. Rte. 70/80/180) for 4.5 miles until it meets the light duty road at
the east line of Sec. 3, T24S/R8W on the Capital Dome, N. Mex.
U.S.G.S. map;
(26) It then goes south on the light duty road/section line for 4
miles until it meets another light duty road at the south line of Sec.
22, T24S/R8W;
(27) Then the boundary heads west for 2 miles on the light duty
road/section line until it intersects an unimproved dirt road at the
east line of Sec. 29, T24S/R8W;
(28) Then it travels south on the unimproved dirt road/section line
for 2 miles until it meets another unimproved dirt road at the south
line of Sec. 32, T24S/R8W;
(29) It then moves west .25 mile on the unimproved dirt road until it
reaches the east line of Sec. 5, T25S/R8W;
(30) Then it goes south on the section line for 6 miles until it
reaches an unimproved dirt road near Crawford Ranch at the north line of
Sec. 5, T25S/R8W on the South Peak, N. Mex. U.S.G.S. map;
(31) Then it follows the unimproved dirt road in a southwest then
southern direction for approximately 3 miles until it hits the north
line of Sec. 19, T26S/R8W;
(32) It then travels east for 1.1 mile along the section line until
it hits the east line of Sec. 20, T26S/R8W;
(33) From there it proceeds south for 2 miles on the section line
until it intersects the north line of Sec. 33, T26S/R8W;
(34) It then heads east for 5 miles on the section line until it
intersects the east line of Sec. 31, T26S/R7W on the Gym Peak, N. Mex.
U.S.G.S. map;
(35) The boundary goes south on the section line for 7 miles until it
meets the north line of Sec. 5 (which also is a light duty road),
T28S/R7W on the Columbus NE, N. Mex. U.S.G.S. map;
(36) Then it goes east for 4 miles on the section line until it meets
the east line of Sec. 2 near Oney Tank T28S/R7W;
(37) Then it goes south on the section line for 8.7 miles until it
meets the New Mexico, U.S.A./Mexico International border at the east
line of Sec. 17, T29S/R7W on the Columbus SE, N. Mex. U.S.G.S. map;
(38) The boundary follows in a westerly direction along the
International border for 23 miles to the west line of Sec. 18,
T29S/R10W on the Hermanas, N. Mex. U.S.G.S. map;
(39) It then heads north on the western section for 3.5 miles to the
north line of Sec. 31, T28S/R10W;
(40) It then moves east for 13 miles on the section line until it
intersects the east line of Sec. 32, T28S/R8W on the Columbus, N. Mex.
U.S.G.S. map;
(41) Then it follows the section line north for 8 miles until it
meets the south line of Sec. 18, T27S/R8W on the North Peak, N. Mex.
U.S.G.S. map;
(42) Then it proceeds west on the section line for 11 miles to the
west part of Sec. 16 identified as longitude point 107 degrees, 52
minutes, 30 seconds, T27S/R10W on the West Lime Hills, N. Mex.
U.S.G.S. map;
(43) Then it moves north on the 107 degrees, 52 minutes, 30 seconds
longitude point for 9 miles until it intersects the north line of Sec.
4, T26S/R10W on the Midway Butte, N. Mex. U.S.G.S. map;
(44) Then it goes west on the section line for 6.5 miles until it
meets the west line of Sec. 33, T25S/R11W on the Bisbee Hills, N. Mex.
U.S.G.S. map;
(45) The boundary then travels north on the section line for 26.5
miles (crossing the Southern Pacific Railroad tracks) until it
intersects with the Atchison, Topeka and Santa Fe Railroad tracks on the
west line of Sec. 21, T21S/R11W on the Spalding, N. Mex. U.S.G.S.
map;
(46) Finally it follows the Atchison, Topeka and Santa Fe Railroad
tracks in a northwesterly direction for 5 miles until it reaches the
beginning point at benchmark 4911 on an unimproved dirt road in Faywood
Station at Sec. 2, T21S/R12W on the Faywood Station, N. Mex. U.S.G.S.
map.
(T.D. ATF-217, 50 FR 48081, Nov. 21, 1985)
27 CFR 9.104 South Coast.
(a) Name. The name of the viticultural area described in this
section is ''South Coast.''
(b) Approved maps. The appropriate maps for determining the
boundaries of South Coast viticultural area are four U.S.G.S. maps.
They are titled:
(1) San Diego, 1:250,000 series, 1958 (revised 1978).
(2) Santa Ana, 1:250,000 series, 1959 (revised 1979).
(3) Long Beach, 1:250,000 series, 1957 (revised 1978).
(4) Wildomar Quadrangle, 7.5 minute series, 1953 (photorevised 1973).
(c) Boundary -- (1) General. The South Coast viticultural area is
located in California. The starting point of the following boundary
description is the northern intersection of the Orange County line with
the Pacific Ocean (on the Long Beach map).
(2) Boundary Description -- (i) From the starting point generally
northeastward, eastward, and southeastward along the Orange County line,
to the intersection of that county line with the township line on the
northern border of Township 7 South (in Range 6 West; on the Santa Ana
map).
(ii) From there eastward along that township line to its intersection
with the northern boundary of the Temecula viticultural area described
in 9.50; at this point, the Temecula viticultural area boundary
coincides with the boundary of the Cleveland National Forest (on the
Wildomar Quadrangle map).
(iii) From there following the northern boundary of the Temecula
viticultural area, at and near its northernmost point, generally
northeastward, eastward, and southeastward until the Temecula
viticultural area boundary again intersects the township line on the
northern border of Township 7 South (in Range 4 West; thus all of the
Temecula viticultural area is included inside of South Coast
viticultural area).
(iv) Then eastward, along the township line on the northern border of
Township 7 South, to the San Bernardino Meridian (on the Santa Ana map).
(v) Then southward along the San Bernardino Meridian to the Riverside
County-San Diego County line.
(vi) Then westward along that county line for about 7 1/2 miles, to
the western boundary of the Cleveland National Forest (near the Pechanga
Indian Reservation).
(vii) Then generally southeastward along the Cleveland National
Forest boundary to where it joins California Highway 76.
(viii) From there generally southeastward along Highway 76 to
California Highway 79.
(ix) Then southeastward along Highway 79 to the township line on the
northern border of Township 12 South (in Range 3 East).
(x) Then eastward along that township line to its intersection with
the range line on the eastern border of Range 3 East.
(xi) From there southward along that range line to the U.S.-Mexico
international border.
(xii) Then westward along that international border to the Pacific
Ocean.
(xiii) Then generally northwestward along the shore of the Pacific
Ocean to the starting point.
(T.D. ATF-218, 50 FR 48084, Nov. 21, 1985)
27 CFR 9.105 Cumberland Valley.
(a) Name. The name of the viticultural area described in this
section is ''Cumberland Valley.''
(b) Approved maps. The appropriate maps for determining the boundary
of the Cumberland Valley viticultural area are the following 32 U.S.G.S.
topographical maps of the 7.5 minute series:
(1) ''Williamsport Quadrangle'', edition of 1969.
(2) ''Shepherdstown Quadrangle'', edition of 1978.
(3) ''Keedysville Quadrangle'', edition of 1978.
(4) ''Middletown Quadrangle'', edition of 1953, photo-revised 1979.
(5) ''Myersville Quadrangle'', edition of 1953, photo-revised 1971.
(6) ''Smithsburg Quadrangle'', edition of 1953, photo-revised 1971.
(7) ''Waynesboro Quadrangle'', edition of 1944, photo-revised 1968
and 1973.
(8) ''Iron Springs Quadrangle'', edition of 1953, photo-revised 1968
and 1973.
(9) ''Scotland Quadrangle'', edition of 1944, photo-revised 1968 and
1973.
(10) ''Caledonia Park Quadrangle'', edition of 1944, photo-revised
1968 and 1973.
(11) ''Walnut Botton Quadrangle'', edition of 1952, photo-revised
1969 and 1977.
(12) ''Dickinson Quadrangle'', edition of 1952, photo-revised 1969
and 1977.
(13) ''Mount Holly Springs Quadrangle'', edition of 1952,
photo-revised 1968 and 1973.
(14) ''Mechanicsburg Quadrangle'', edition of 1952, photo-revised
1968 and 1973.
(15) ''LeMoyne Quadrangle'', edition of 1963, photo-revised 1972.
(16) ''Steelton Quadrangle'', edition of 1963, photo-revised 1972.
(17) ''Harrisburg West Quadrangle'', edition of 1969, photo-revised
1974.
(18) ''Wertzville Quadrangle'', edition of 1952, photo-revised 1968
and 1973.
(19) ''Sherman's Dale Quadrangle'', edition of 1952, photo-revised
1968 and 1973.
(20) ''Landisburg Quadrangle'', edition of 1952, photo-revised 1969
and 1977.
(21) ''Andersonburg Quadrangle'', edition of 1952, photo-revised 1969
and 1977.
(22) ''Newville Quadrangle'', edition of 1952, photo-revised 1969 and
1975.
(23) ''Newburg Quadrangle'', edition of 1966, photo-revised 1973.
(24) ''Doylesburg Quadrangle'', edition of 1966, photo-revised 1973.
(25) ''Roxbury Quadrangle'', edition of 1966, photo-revised 1973.
(26) ''Fannettsburg Quadrangle'', edition of 1966, photo-revised
1973.
(27) ''St. Thomas Quadrangle'' edition of 1944, photo-revised 1968
and 1973.
(28) ''McConnellsburg Quadrangle'', edition of 1944, photo-revised
1968 and 1973.
(29) ''Mercersburg Quadrangle'', edition of 1943, photo-revised 1968
and 1973.
(30) ''Clear Spring Quadrangle'', edition of 1955, photo-revised
1971.
(31) ''Hedgesville Quadrangle'', edition of 1979.
(32) ''Mason Dixon Quadrangle'', edition of 1943-53 (photorevised
1971).
(33) ''Hagerstown Quadrangle'', edition of 1943-53 (photorevised
1971, photoinspected 1977).
(34) ''Funkstown Quadrangle'', edition of 1943-53 (photorevised 1971,
photoinspected 1977).
(35) ''Plainfield Quadrangle'', edition of 1975.
(36) ''Shippensburg Quadrangle'', edition of 1973.
(37) ''Chambersburg Quadrangle'', edition of 1973.
(38) ''Williamson Quadrangle'', edition of 1973.
(39) ''Greencastle Quadrangle'', edition of 1973.
(40) ''Dillsburg Quadrangle'', edition of 1973.
(c) Boundary. The Cumberland Valley viticultural area is located in
Washington County in west-central Maryland and Franklin and Cumberland
counties in south-central Pennsylvania. The boundary is as follows:
(1) Starting immediately west of the Town of Williamsport in
Washington County, Maryland, at Lock 45 of the Chesapeake & Ohio (C&O)
Canal National Historical Park and the confluence of the Potomac River
and Conococheague Creek (see Williamsport Quadrangle), the boundary
proceeds in a southeasternly direction along the perimeter of the park
on the northeastern bank of the Potomac River to the confluence of
Antitam Creek and the Potomac River;
(2) Then southeast of Limekiln Road which runs along the perimeter of
the park from Antietam Creek to the intersection of Limekiln Road and
Harpers Ferry Road;
(3) Then northeasterly a straight line approximately two miles to the
952-foot summit of Hawk's Hill;
(4) Then northerly on a straight line approximately 2.5 miles to the
intersection of Red Hill Road and Porterstown Road;
(5) Then southeasterly along Porterstown Road to its intersection
with Mount Briar -- Trego Road;
(6) Then southerly along Mount Briar -- Trego Road to its
intersection with Millbrook Road;
(7) Then east along Millbrook Road to its intersection with State
Route 67, approximately 0.5 mile north of Rohersville, Maryland;
(8) Then directly east approximately 1.25 miles in a straight line to
the 1,000-foot contour line of South Mountain;
(9) Then in a north northeasterly direction along the 1,000-foot
contour line of South Mountain in Washington County, Maryland, and
Franklin and Cumberland counties in Pennsylvania to the point on South
Mountain where the 1,000-foot contour line crosses State Hollow Road
(Rt. 233);
(10) Then north along Rt. 233 to the point where it crosses the
750-foot contour of South Mountain;
(11) Then east along the 750-foot contour line of South Mountain to
the point southwest of the Mount Holly Springs Reservoir where Cold
Spring Run, a tributary of Yellow Breeches Creek, crosses the 750-foot
contour line, approximately 3 miles southwest of the town of Mount Holly
Springs, Pennsylvania;
(12) Then east northeast in a straight line approximately seven miles
to Center Point Knob, elev. 1050 feet, approximately two miles
southeast of Boiling Springs, Pennsylvania (see Mechanicsburg
Quadrangle);
(13) Then continuing east northeast in a straight line approximately
six miles to the point where U.S. Rt. 15 crosses Yellow Breeches Creek,
approximately one mile east of Williams Grove, Pennsylvania;
(14) Then east and northeast in a meandering line along the north
bank of Yellow Breeches Creek to its confluence with the Susquehanna
River;
(15) Then north along the west bank of the Susquehanna River, which
forms the western portion of the corporate boundary line of the City of
Harrisburg, Pennsylvania, to the point where the 300-foot contour line
and the west bank of the Susquehanna River meet;
(16) Then directly west to the 700-foot contour line of Blue Mountain
overlooking the Susquehanna River;
(17) Then along the 700-foot contour line of Blue Mountain as it
meanders west and around McClures Gap;
(18) Then along the 700-foot contour line of Blue Mountain to the
point where the 700-foot contour line crosses State Rt. 233;
(19) Then northeast along Rt. 233 through Doubling Gap to the
1,000-foot contour line of Blue Mountain;
(20) Then in a generally southwesterly direction along the 1,000-foot
contour line of Blue Mountain into Franklin County to the point where
the 1,000-foot contour line meets the roadbed of the Pennsylvania
Turnpike, Interstate 76;
(21) Then along the roadbed of the Pennsylvania Turnpike to the east
entrance of the Blue Mountain Tunnel;
(22) Then in a straight line approximately 6.5 miles to the
intersection of State Rt. 533 and the 1,000-foot contour line of Blue
Mountain, approximately one mile west northwest of Upper Strasburg,
Pennsylvania;
(23) Then southwest along the 1,000-foot contour line of Blue
Mountain to and along the 1,000-foot contour line of Broad Mountain;
(24) Then along the 1,000-foot contour line as it meanders along and
around Broad Mountain and Front Mountain to the point where the
1,000-foot contour line crosses Wilson Run near Franklin Furnace,
Pennsylvania;
(25) Then southwest in a straight line approximately 3.5 miles to
Parnell Knob, elev. 2060 feet;
(26) Then west northwest in a straight line approximately four miles
to the point where the 1,000-foot contour line crosses Township Run near
Cape Horn on Cove Mountain, approximately two miles north northwest of
Fort Loudon, Pennsylvania;
(27) Then southwest along the 1,000-foot contour line of Cove
Mountain into and out of Cove Gap;
(28) Then along the 1,000-foot contour line of Cove Mountain and Two
Top Mountain in Franklin County, Pennsylvania, and Sword Mountain and
Fairview Mountain in Washington County, Maryland, to the point on
Fairview Mountain where the 1,000-foot contour line intersects the
National Road (U.S. Rt. 40);
(29) Then west along U.S. Rt. 40 approximately 0.5 mile to the
intersection of U.S. Rt. 40 and Cove Road;
(30) Then south in a straight line from the intersection of U.S. Rt.
40 and Cove Road approximately 1.25 miles to the intersection of McCoys
Ferry Road and State Rt. 56;
(31) Then south along McCoys Ferry Road to the perimeter of the C&O
Canal National Historical Park along the Potomac River;
(32) Then southeast along the perimeter of the C&O National
Historical Park to the point of beginning.
(T.D. ATF-210, 50 FR 29971, July 23, 1985, as amended by T.D.
ATF-249, 52 FR 5960, Feb. 27, 1987)
27 CFR 9.106 North Yuba.
(a) Name. The name of the viticultural area described in this
section is ''North Yuba.''
(b) Approved maps. The appropriate maps for determining the boundary
of North Yuba viticultural area are the following four U.S.G.S.
topographical maps of the 7.5 minute series:
(1) ''Oregon House Quadrangle,'' edition of 1948, photo-revised 1969.
(2) ''Rackerby Quadrangle,'' edition of 1948, photo-revised 1969.
(3) ''Challenge Quadrangle,'' edition of 1948 photo-revised 1969.
(4) ''French Corral Quadrangle,'' edition of 1948, photo-revised
1969.
(c) Boundary. The North Yuba viticultural area is located in Yuba
County in the State of California. The boundary is as follows:
(1) Beginning on the ''Oregon House Quadrangle'' map at the point
where the Browns Valley Ditch crosses Woods Creek in the southwest
corner of section 25, T. 17 N., R. 6 E., the boundary proceeds
northeasterly in a meandering line approximately 1.5 miles along the
east bank of Woods Creek to the point near Richards Ranch where the
paved light duty road crosses said creek;
(2) Then west and north, approximately 0.33 mile to the point where
the paved light duty road meets the unimproved dirt road accessing Dixon
Hill and Texas Hill;
(3) Then northwest continuing along the paved light duty road
approximately 2.75 miles to the intersection at Oregon House of said
light duty road with the medium duty road which travels east and west
between Virginia Ranch Reservoir of Dry Creek and the Yuba County
Forestry Headquarters near Dobbins;
(4) Then northeasterly, 0.7 mile, along same light duty road to its
intersection with the unimproved dirt road to Lake Mildred, located in
the northwest corner of section 2, T. 17 N., R. 6 E.;
(5) Then northwesterly, 1.0 miles, along the unimproved dirt road to
the end of said road at the shoreline of Lake Mildred;
(6) Then southwest along the shoreline of Lake Mildred to the Los
Verjeles Dam at the westernmost end of said lake;
(7) Then across the face of said dam and continuing northeast along
the shoreline of Lake Mildred to the point where the stream running
through Smokey Ravine flows into Lake Mildred;
(8) Then north and west along said stream to the point where the
stream crosses the 1,900-foot contour line in the northeast corner of
section 27, T. 18 N., R. 6 E.;
(9) Then southwest in a meandering line along the 1.900-foot contour
line of Lamb Hill;
(10) Then northwest along the 1,900-foot contour line of High Spring
Ridge to the point where the medium duty paved road running north and
south along Willow Glen Creek crosses the 1,900-foot contour line,
approximately 0.75 mile north of Finley Ranch;
(11) Then north along said road, approximately 1 mile, to its
intersection at Willow Glen Ranch near the west boundary line of section
15, T. 18 N., R. 6 E., with the light duty road which crosses
Critterden Ridge;
(12) Then in a generally easterly direction along said road,
approximately 2.0 miles, to its point of intersection with the light
duty paved road named Frenchtown Road which runs north and south between
Brownsville and Frenchtown;
(13) Then south along the Frenchtown Road to the point where the road
crosses the 1,600-foot contour line in the northwest corner of section
24, T. 18 N., R. 6 E.;
(14) Then east along the 1,600-foot contour line to the point where
Dry Creek crosses the 1,600-foot contour line near the south boundary
line of section 13, T. 18 N., R. 6 E.;
(15) Then south along Dry Creek, approximately 0.16 mile, to the
confluence of Indiana Creek with Dry Creek;
(16) Then in a generally easterly direction, approximately 1 mile,
along Indiana Creek to the confluence of Keystone Creek with Indiana
Creek;
(17) Then north along indiana Creek, approximately 0.87 mile, to the
point where Indiana Creek meets the 2,000-foot contour line of Oregon
Hills;
(18) Then in a generally southeasterly direction along the 2,000-foot
contour line of Oregon Hills, approximately 6 miles, to the point near
the east boundary line of section 9, T. 17 N., R. 7 E., where the power
transmission line on Red Bluff crosses the 2,000-foot contour line;
(19) Then southwest along the right of way of said power transmission
line to the point near the south boundary of section 9, T. 17 N., R. 7
E., where it meets the power transmission line running northwest and
southeast between Dobbins and the Colgate Power House;
(20) Then southeast along the power transmission line between Dobbins
and Colgate Power House to the Colgate Power House;
(21) Then in a generally westerly direction from the Colgate Power
House along the power transmission line which crosses over Dobbins Creek
to the point west of Dobbins Creek where the power transmission line
intersects the 1,000-foot contour line;
(22) Then in a generally southwesterly direction along the 1,000-foot
contour line above the north bank of the Yuba River and Harry L.
Englebright lake of the Yuba River to the intersection of the 1,000-foot
contour line with Woods Creek in the northeast corner of section 36, T.
17 N., R. 6 E.;
(23) Then east and north along the east bank of Woods Creek,
approximately 0.5 miles, to the point of beginning.
(T.D. ATF-211, 50 FR 30820, July 30, 1985)
27 CFR 9.107 Lodi.
(a) Name. The name of the viticultural area described in this
section is ''Lodi.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Lodi viticultural area are 20 U.S.G.S. 7.5 minute
series maps, and are titled as follows:
(1) ''Valley Springs SW, Calif.'' (1962, photoinspected 1973);
(2) ''Linden, Calif.'' (1968);
(3) ''Waterloo, Calif.'' (1968, photoinspected 1978);
(4) ''Lodi South, Calif.'' (1968, photorevised 1976);
(5) ''Terminous, Calif.'' (1978);
(6) ''Thornton, Calif.'' (1978);
(7) ''Bruceville, Calif.'' (1968, photorevised 1980);
(8) ''Florin, Calif.'' (1968, photorevised 1980);
(9) ''Elk Grove, Calif.'' (1968, photorevised 1979);
(10) ''Sloughouse, Calif.'' (1968, photorevised 1980);
(11) ''Buffalo Creek, Calif.'' (1967, photorevised 1980);
(12) ''Folsom SE, Calif.'' (1954, photorevised 1980);
(13) ''Carbondale, Calif.'' (1968, photorevised 1980);
(14) ''Goose Creek, Calif.'' (1968, photorevised 1980);
(15) ''Clements, Calif.'' (1968);
(16) ''Wallace, Calif.'' (1962);
(17) ''Lodi North, Calif.'' (1968);
(18) ''Galt, Calif.'' (1968, photoinspected 1978);
(19) ''Clay, Calif.'' (1968); and
(20) ''Lockeford, Calif.'' (1968, photoinspected 1973);
(c) Boundaries. The Lodi viticultural area is located in California
in the counties of Sacramento and San Joaquin. The beginning point is
located in the southeast corner of the viticultural area where the
Calaveras River intersects the eastern boundary of San Joaquin County
(''Valley Springs, SW'' U.S.G.S. map).
(1) The boundary proceeds west along the Calaveras River to the point
of intersection with Eightmile Road (Beginning in the ''Valley Springs,
SW'' map, passing through the ''Linden'' map and ending in the
''Waterloo'' map);
(2) Thence west along Eightmile Road to the point of intersection
with Interstate Highway 5 (beginning in the ''Waterloo map and ending in
the ''Lodi South'' map);
(3) Thence north and then northwest along Interstate Highway 5 to its
intersection with an unnamed road (known locally as Hood-Franklin Road)
(beginning on the ''Lodi South'' map passing through the ''Terminous,''
and ''Thornton,'' maps and ending in the ''Bruceville'' map);
(4) Thence east along Hood-Franklin Road to its intersection with
Franklin Boulevard (beginning in the ''Bruceville'' map and ending to
the ''Florin'' map);
(5) Thence northeast along Franklin Boulevard to its meeting point
with the section line running due east and connecting to the western end
of Sheldon Road (''Florin'' map);
(6) Thence due east along the section line connecting to the western
end of Sheldon Road (''Florin'' map);
(7) Thence east along Sheldon Road to its intersection with the
Central California Traction Co. Railroad (beginning in the ''Florin''
map and ending in the ''Elk Grove'' map);
(8) Thence southeast along the Central California Traction Co.
Railroad to its point of intersection with Grant Line Road (''Elk
Grove'' map);
(9) Thence northeast along Grant Line Road to the point of
intersection with California State Highway 16 (beginning in the ''Elk
Grove'' map, passing through the ''Sloughhouse'' map and ending in the
''Buffalo Creek'' map);
(10) Thence southeast along California State Highway 16 to the point
of intersection with Deer Creek (beginning in the ''Buffalo Creek'' map
and ending in the ''Folsom, SE'' map);
(11) Thence northeast along Deer Creek to the point of intersection
with the eastern boundary of Sacramento County (''Folsom, SE'' map);
(12) Thence southeast along the eastern boundary of Sacramento County
and then along the eastern boundary of San Joaquin County to the point
of intersection with the Calaveras River, the point of beginning
(beginning in the ''Folsom, SE'' map, passing through the
''Carbondale,'' ''Goose Creek,'' ''Clements,'' and ''Wallace'' maps and
ending in the ''Valley Springs, SW map).
(T.D. ATF-223, 51 FR 5324, Feb. 13, 1986)
27 CFR 9.108 Ozark Mountain.
(a) Name. The name of the viticultural area described in this
section is ''Ozark Mountain.''
(b) Approved maps. The appropriate maps for determining the
boundaries of Ozark Mountain viticultural area are 11 U.S.G.S. maps in
the scale of 1:250,000. They are titled --
(1) St. Louis, Missouri (1963, revised 1969);
(2) Jefferson City, Missouri (1955, revised 1970);
(3) Springfield, Missouri (1954, revised 1969);
(4) Joplin, Missouri; Kansas (1954, revised 1974);
(5) Tulsa, Oklahoma; Arkansas; Missouri; Kansas (1958, revised
1973);
(6) Fort Smith, Arkansas-Oklahoma (1978);
(7) Russellville, Arkansas (compiled in 1954);
(8) Memphis, Tennessee; Arkansas; Missouri (1953, revised 1978);
(9) Poplar Bluff, Missouri; Arkansas (1957, revised 1978);
(10) Paducah, Kentucky; Illinois; Missouri; Indiana (1949, revised
1969); and
(11) Rolla, Missouri; Illinois (1954, revised 1969).
(c) Boundary -- (1) General. The Ozark Mountain viticultural area is
located in Missouri, Oklahoma, and Arkansas. The starting point of the
following boundary description is the point at which the Missouri River
joins the Mississippi River north of St. Louis, Missouri (on the St.
Louis map).
(2) Boundary Description -- (i) The boundary proceeds from the
starting point westward along the Missouri River until it meets the
Osage River;
(ii) Then further westward along the Osage River (flowing through
Lake of the Ozarks and the Harry S. Truman Reservoir) until it passes
adjacent to Missouri Highway 82 in Osceola, Missouri (on the Jefferson
City map);
(iii) Then southwestward along Missouri Highway 82 until it
intersects U.S. Highway 54 in Eldorado Springs, Missouri (on the Joplin
map);
(iv) Then westward along U.S. Highway 54 until it intersects U.S.
Highway 71 near Nevada, Missouri;
(v) Then southward along U.S. Highway 71 until it intersects
Interstate Highway 44, approximately 5 miles south of Carthage,
Missouri;
(vi) Then westward and southwestward along Interstate Highway 44 into
the State of Oklahoma, and continuing southwestward until Interstate
Highway 44 crosses the Neosho River near Miami, Oklahoma (on the Tulsa
map);
(vii) Then southward along the Neosho River (flowing through the Lake
of the Cherokees, Lake Hudson, and Fort Gibson Lake) until it flows into
the Arkansas River, approximately 2 miles west of Fort Gibson, Oklahoma
(on the Fort Smith map);
(viii) Then southward and eastward along the Arkansas River (flowing
through the Robert S. Kerr Lake) into the State of Arkansas, and
continuing eastward until the Arkansas River is joined by Vache Grasse
Creek, approximately 4 miles east of Barling, Arkansas;
(ix) Then southeastward and southwestward following Vache Grasse
Creek to the place where it is crossed by Arkansas Highway 10, near
Greenwood, Arkansas;
(x) Then westward along Highway 10 to U.S. Highway 71. Note:
Highway 10 is the primary highway leading from Greenwood to Hackett,
Arkansas;
(xi) Then southward and eastward along Highway 71 until it crosses
Rock Creek;
(xii) Then northeastward along Rock Creek to Petit Jean Creek;
(xiii) Then generally northeastward and eastward along Petit Jean
Creek until it becomes the Petit Jean River (on the Russellville map);
(xiv) Then generally eastward along the Petit Jean River, flowing
through Blue Mountain Lake, until the Petit Jean River joins the
Arkansas River;
(xv) Then generally eastward along the Arkansas River to Cadron
Creek;
(xvi) Then northeastward and eastward along Cadron Creek, for about 2
1/2 miles, until it pases under U.S. Highway 64, approximately 3 1/2
miles west of Conway, Arkansas;
(xvii) Then eastward along U.S. Highway 64 until it intersects U.S.
Highway 67, near Beebe, Arkansas (on the Memphis map);
(xviii) Then northeastward along U.S. Highway 67 into the state of
Missouri, then northward until U.S. Highway 67 intersects U.S. Highway
60, in Poplar Bluff, Missouri (on the Poplar Bluff map);
(xix) Then eastward along U.S. Highway 60 until it crosses the
western boundary of Stoddard County. Note: Here that boundary is the
St. Francis River;
(xx) Then northward, northeastward, and eastward along the boundary
of Stoddard County until it joins the southern boundary of Cape
Girardeau County (on the Cape Girardeau map);
(xxi) Then northeastward along the Cape Girardeau County boundary
until it meets the Mississippi River south of Cape Girardeau, Missouri;
(xxii) Then northward along the Mississippi River to the starting
point.
(T.D. ATF-231, 51 FR 24144, July 2, 1986; 51 FR 25366, July 14,
1986)
27 CFR 9.109 Northern Neck George Washington Birthplace.
(a) Name. The name of the viticultural area described in this
section is ''Northern Neck George Washington Birthplace.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Northern Neck George Washington Birthplace
viticultural area are 2 U.S.G.S. 1:250,000 scale maps. They are
entitled:
(1) Washington, DC; Maryland; Virginia, 1957 (Revised 1979); and
(2) Richmond, VA; MD., 1973.
(c) Boundaries. The Northern Neck George Washington Birthplace
viticultural area consists of all of the lands in the Counties of
Westmoreland, King George, Northumberland, Lancaster and Richmond, in
the Commonwealth of Virginia. The boundaries of the Northern Neck
George Washington Birthplace viticultural area, using landmarks and
points of reference found on the appropriate U.S.G.S. maps, are as
follows:
(1) Beginning on the Washington, DC; Maryland; Virginia U.S.G.S.
map at a point on Potomac Creek where the King George County western
boundary line at its northermost point intersects Potomac Creek the
boundary proceeds easterly and southeasterly on the Richmond, VA; MD.
U.S.G.S. map, along the Virginia shoreline of the Potomac River for
approximately 66 miles to Smith Point on the Chesapeake Bay;
(2) Thence southerly along the shoreline of the Chesapeake Bay for
approximately 20 miles to Windmill Point at the mouth of the
Rappahannock River;
(3) Thence northwesterly along the banks of the Rappahannock River
for approximately 72 air miles to Muddy Creek at the point where the
western boundary line of King George County at its southernmost point
begins;
(4) Thence northward along the King George County/Stafford County
line approximately 7 miles to the point of the beginning.
(T.D. ATF-250, 52 FR 13082, Apr. 21, 1987)
27 CFR 9.110 San Benito.
(a) Name. The name of the viticultural area described in this
section is ''San Benito.''
(b) Approved maps. The appropriate maps for determining the
boundaries of San Benito viticultural area are six U.S.G.S. maps. They
are titled:
(1) Hollister Quadrangle, 7.5 minute series, 1955 (photorevised
1971).
(2) Tres Pinos Quadrangle, 7.5 minute series, 1955 (photorevised
1971).
(3) Quien Sabe Valley Quadrangle, 7.5 minute series, 1968.
(4) Mt. Harlan Quadrangle, 7.5 minute series, 1968.
(5) Paicines Quadrangle, 7.5 minute series, 1968.
(6) Cherry Peak Quadrangle, 7.5 minute series, 1968.
(c) Boundary -- (1) General. The San Benito viticultural area is
located in San Benito County, California. The starting point of the
following boundary description is the point where the eastern border of
Section 17 of Township 15 South, Range 7 East, crosses the latitude 36
37 30 (on the Cherry Peak map).
(2) Boundary Description -- (i) From the starting point, westward
along latitude 36 37 30 to the Range Line R.6E./R.7E. (on the Paicines
map).
(ii) Then northward along that range line to the southern border of
Section 1, Township 15 South, Range 6 East.
(iii) Then westward along that southern border to the western border
of the same section.
(iv) Then northward along that western border to the 800-foot contour
line.
(v) Then northwestward along that contour line to the Township Line
T.14S./T.15S.
(vi) Then westward along that township line to the southern border of
Section 34, Township 15 South, Range 6 East.
(vii) Then continuing westward along that southern border to the
1200-foot contour line.
(viii) Then generally northwestward along that contour line until it
crosses for the second time the southern border of Section 28, Township
14 South, Range 6 East.
(ix) Then westward along that southern border to the 1400-foot
contour line.
(x) Then following the 1400-foot contour line through the folloowing
sections: Sections 28, 29, and 30, Township 14 South, Range 6 East;
Section 25, Township 14 South, Range 5 East; Sections 30, 19, 20, and
returning to 19, Township 14 South, Range 6 East; to the point where
the 1400-foot contour line intersects the section line between Sections
19 and 18, Township 14 South, Range 6 East.
(xi) From there in a straight line due northward to the 1200-foot
contour line in Section 18, Township 14 South, Range 6 East.
(xii) Then following the 1200-foot contour line generally
northwestward to the northern border of Section 10, Township 14 South,
Range 5 East (on the Mt. Harlan map).
(xiii) Then following that northern border northwestward to the
1600-foot contour line.
(xiv) Then following the 1600-foot contour line generally northward
to an unimproved road.
(xv) Then looping southward along the unimproved road and continuing
eastward past the designated ''Spring'' and then northward parallel with
Bonanza Gulch to the Vineyard School on Cienega Road (on the Hollister
map).
(xvi) From there in a straight line northeastward, crossing Bird
Creek and the San Benito River, to the northwestern corner of Section
19, Township 13 South, Range 6 East (on the Tres Pinos map).
(xvii) From there following the northern border of Sections 19 and
20, Township 13 South, Range 6 East, to the northeastern corner of
Section 20.
(xviii) From there in a straight line due eastward to the Range line
R.6E./R7E.
(xix) Then southward along that Range line to the Township line
T.13S./T.14S.
(xx) Then eastward along that Township line to the eastern border of
Section 6, Township 14 South, Range 7 East (on the Quien Sabe Valley
map).
(xxi) Then southward along the eastern border of Sections 6, 7, and
18, Township 14 South, Range 7 East, to the northern border of Section
20, Township 14 South, Range 7 East (on the Cherry Peak map).
(xxii) Then eastward along that northern border to the eastern border
of Section 20.
(xxiii) Then southward along the eastern border of Sections 20, 29,
and 32, Township 14 South, Range 7 East, and continuing southward along
the eastern border of Sections 5, 8, and 17, Township 15 South, Range 7
East, to the starting point.
(T.D. ATF-258, 52 FR 37137, Oct. 5, 1987)
27 CFR 9.111 Kanawha River Valley.
(a) Name. The name of the viticultural area described in this
section is ''Kanawha River Valley''.
(b) Approved maps. The approved maps for determining the boundary of
the Kanawha River Valley viticultural area are 20 U.S.G.S. topographic
maps in the 7.5-Minute series as follows:
(1) Addison, Ohio -- W. Va., dated 1960;
(2) Gallipolis, Ohio -- W. Va., dated 1958;
(3) Apple Grove, Ohio -- W. Va., dated 1968, photorevised 1975;
(4) Glenwood, W. Va. -- Ohio, dated 1968;
(5) Milton, W. Va., dated 1972;
(6) West Hamlin, W. Va., dated 1957;
(7) Hamlin, W. Va., dated 1958;
(8) Garrets Bend, W. Va., dated 1958;
(9) Scott Depot, W. Va., dated 1958;
(10) Saint Albans, W. Va., dated 1958;
(11) Pocatalico, W. Va., dated 1958;
(12) Sissonville, W. Va., dated 1958;
(13) Romance, W. Va., -- Ky., dated 1957;
(14) Kentuck, W. Va., dated 1957;
(15) Kenna, W. Va., dated 1957;
(16) Ripley, W. Va., dated 1960;
(17) Cottageville, W. Va., dated 1960;
(18) Mount Alto, W. Va. -- Ohio, dated 1958, photorevised 1972;
(19) Beech Hill, W. Va. -- Ohio, dated 1957, photorevised 1975;
(20) Cheshire, W. Va. -- Ohio, dated 1968;
(c) Boundary description. The boundary description of the Kanawha
River Valley viticultural area includes (in parentheses) the name of the
map on which each described point is found. The boundary description is
as follows:
(1) The beginning point is the West Virginia-Ohio State Line at the
confluence of Champaign Creek and the Ohio River. (Addison quadrangle)
(2) The boundary follows the West Virginia-Ohio State Line, in the
Ohio River (across the Gallipolis and Apple Grove quadrangles)
southwesterly to the point at which the Mason County-Cabell County Line
intersects the State Line. (Glenwood quadrangle)
(3) The boundary proceeds in a straight line southerly to the
benchmark at 583 ft. elevation in the town of Yates Crossing in Cabell
County, WV. (Milton quadrangle)
(4) The boundary proceeds in a straight line southeasterly to the
benchmark at 640 ft. elevation in the town of Balls Gap, in Lincoln
County, WV. (West Hamlin quadrangle)
(5) The boundary proceeds in a straight line easterly (across the
Hamlin, Garrett Bend, and Scott Depot quadrangles) to the benchmark at
590 ft. elevation in the town of Institute in Kanawha County, WV.
(Saint Albans quadrangle)
(6) The boundary proceeds in a straight line northeasterly to the
benchmark at 654 ft. elevation in the town of Pocatalico, in Kanawha
County, WV. (Pocatalico quadrangle)
(7) The boundary proceeds in a straight line northeasterly (across
the Sissonville quadrangle) to the confluence of Johns Branch and Sugar
Creek in the town of Romance, in Jackson County, WV. (Romance
quadrangle)
(8) The boundary proceeds in a straight line northwesterly (across
the Kentuck quadrangle) to the confluence of Plum Orchard Run and
Stonelick Creek in the town of Plum Orchard, in Jackson County, WV.
(Kenna quadrangle)
(9) The boundary proceeds in a straight line northwesterly (across
the Ripley quadrangle) to the Baltimore and Ohio Railroad crossing of
State Highway 87 in the town of Evans, in Jackson County, WV.
(Cottageville quadrangle)
(10) The boundary proceeds in a straight line northwesterly (across
the Mount Alto quadrangle) to the benchmark at 674 ft. elevation in the
town of Flatrock, in Mason County, WV. (Beech Hill quadrangle)
(11) The boundary proceeds northwesterly in a straight line (across
the Cheshire quadrangle) to the beginning point.
(T.D. ATF-226, 51 FR 11913, Apr. 8, 1986)
27 CFR 9.112 Arkansas Mountain.
(a) Name. The name of the viticultural area described in this
section is ''Arkansas Mountain.''
(b) Approved maps. The appropriate maps for determining the boundary
of the Arkansas Mountain viticultural area are two U.S.G.S. maps,
titled:
(1) Russellville, Arkansas, 1:250,000 series compiled in 1954.
(2) Fort Smith, Arkansas-Oklahoma, 1:250,000 series, 1978.
(c) Boundary -- (1) General. The Arkansas Mountain viticultural area
is located in northwestern Arkansas. Starting at the point where Frog
Bayou converges with the Arkansas River, near Yoestown, Arkansas (or the
Fort Smith map), the boundary proceeds:
(2) Boundary Description. (i) Southwestward along the Arkansas River
to Vache Grasse Creek.
(ii) Then southeastward and southwestward following Vache Grasse
Creek to the place where it is crossed by Arkansas Highway 10, near
Greenwood, Arkansas.
(iii) From there westward along Highway 10 to U.S. Highway 71.
(Note: Highway 10 is the primary highway leading to Greenwood to
Hackett, Arkansas.)
(iv) Then southward and eastward along Highway 71 until it crosses
Rock Creek.
(v) Then northeastward along Rock Creek to Petit Jean Creek.
(vi) Then generally northeastward and eastward along Petit Jean Creek
until it becomes the Petit Jean River (on the Russellville map).
(vii) Then generally eastward along the Petit Jean River, flowing
through Blue Mountain Lake, until the Petit Jean River joins the
Arkansas River.
(viii) Then generally eastward along the Arkansas River to Cadron
Creek.
(ix) Then generally northward and northeastward along Cadron Creek to
the place where it is crossed by U.S. Highway 65.
(x) From there northward along Highway 65 to its intersection with
Arkansas Highway 16 near Clinton, Arkansas.
(xi) From there following Highway 16 generally westward to its
intersection with Arkansas Highway 23 in Brashears, Arkansas.
(xii) From there southward along Highway 23 to the Madison
County-Franklin County line.
(xiii) Then westward and southward along that county line to the
Madison County-Crawford County line.
(xiv) Then westward along that county line to the Washington
County-Crawford County line.
(xv) Then westward along that county line to Jones Fork (on the Fort
Smith map).
(xvi) Then southward along Jones Fork until it joins Frog Bayou near
Winfrey, Arkansas.
(xvii) Then generally southward along Frog Bayou, flowing through
Lake Shepherd Springs and Lake Fort Smith, to the starting point.
(T.D. ATF-235, 51 FR 34205, Sept. 26, 1986)
27 CFR 9.113 North Fork of Long Island.
(a) Name. The name of the viticultural area described in this
section is ''North Fork of Long Island.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the ''North Fork of Long Island'' viticultural area are 5
U.S.G.S. maps. They are entitled:
(1) Wading River, N.Y., 7.5 minute series, scaled at 1:24,000 edition
of 1967.
(2) Riverhead, N.Y., 7.5 minute series, scaled at 1:24,000, edition
of 1956.
(3) New York, N.Y.; N.J.; Conn., U.S., 1:250,000 series, scaled at
1:250,000, edition of 1960, revised 1979.
(4) Providence, R.I.; Mass.; Conn., N.Y., U.S., 1:250,000 series,
scaled at 1:250,000, edition of 1947, revised 1969.
(5) Hartford, Conn.; N.Y.; N.J.; Mass., U.S., 1:250,000 series,
scaled at 1,250,000, edition of 1962, revised 1975.
(c) Boundaries. The boundaries of the proposed viticultural area are
as follows: The North Fork of Long Island viticultural area is located
entirely within eastern Suffolk County, Long Island, New York. The
viticultural area boundaries consist of all of the land areas of the
North Fork of Long Island, New York, including all of the mainland,
shorelines and islands in the Townships of Riverhead, Shelter Island,
and Southold.
(1) The point of beginning is on the Wading River, N.Y., 7.5 minute
series, U.S.G.S. map at the northern boundary of the
Brookhaven/Riverhead Township line on the Long Island Sound
(approximately 500 feet east of the mouth of the Wading River);
(2) The boundary goes south on the Brookhaven/Riverhead Town line for
approximately 6.5 miles until it meets the Peconic River approximately 1
mile east of U.S. Reservation Brookhaven National Laboratory;
(3) Then the boundary travels east on the Peconic River
(Brookhaven/Riverhead Town line) for 2.7 miles until it meets the
Riverhead/Southampton Township line on the Riverhead, N.Y., U.S.G.S.
map;
(4) It then goes east on the Riverhead/Southampton Township line for
4.2 miles until it reaches an area where the Peconic River widens north
of Flanders;
(5) Then the boundary proceeds east to Orient Point then west along
the shoreline, beaches, islands, and mainland areas of the North Fork of
Long Island, described on the ''New York'', ''Providence'' and
''Hartford'' U.S.G.S. maps until it reaches the Brookhaven/Riverhead
Township line at the point of beginning. These boundaries consist of
all the land (and isolated islands including without limitation,
Wicopesset Island, Robins Island, Fishers Island, Great Gull Island,
Plum Island, and Shelter Island) in the Townships of Riverhead, Shelter
Island, and Southold.
(T.D. ATF-240, 51 FR 36398, Oct. 10, 1986)
27 CFR 9.114 Old Mission Peninsula.
(a) Name. The name of the viticultural area described in this
section is ''Old Mission Peninsula.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the ''Old Mission Peninsula'' viticultural area are 2
U.S.G.S. Quadrangle (15 Minute Series) maps, scaled at 1:62,500. They
are entitled:
(1) Elk Rapids, Mich. (1957); and
(2) Traverse City, Mich. (1957).
(c) Boundary. The boundary in Grand Traverse County, Michigan,
consists of all of Peninsula Township, excluding Marion and Bassett
Islands. In addition, the viticultural area takes in a small portion of
Traverse City Township.
(1) The beginning point is on the Traverse City, Mich., U.S.G.S. map
at the shoreline of the West Arm of Grand Traverse Bay at Section 1,
Township 27 North, Range 11 West (T27N, R11W), approximately 500 feet
due west of the intersection of two unmarked light-duty roads (approx.
750 feet north of Bryant Park);
(2) The boundary proceeds north 19 miles along the western shoreline
of the Old Mission Peninsula until it reaches the lighthouse near Old
Mission Point at the north side of the Peninsula on the Elk Rapids,
Mich., U.S.G.S. map, Sec. 23, T30N, R10W;
(3) It then proceeds south for approximately 19 miles along the
eastern shoreline of the peninsula to the southeast portion of an
unmarked light-duty road (known locally as Eastern Avenue) at Sec. 6,
T27N, R10W on the Traverse City, Mich., U.S.G.S. map. The unmarked
light-duty road is located immediately north of Northwestern Michigan
College on the shoreline of the East Arm of the Grand Traverse Bay;
(4) The boundary travels west along the unmarked light-duty road
(known locally as Eastern Avenue) for approximately one mile until it
meets an unmarked north/south light-duty road at Sec. 1, T27N, R11W;
and
(5) Finally, the boundary proceeds due east 500 feet to the beginning
point on the shoreline of the West Arm of the Grand Traverse Bay at Sec.
1, T27N, R11W.
(T.D. ATF-252, 52 FR 21515, June 8, 1987)
27 CFR 9.115 Ozark Highlands.
(a) Name. The name of the viticultural area described in this
section is ''Ozark Highlands.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Ozark Highlands viticultural area are three U.S.G.S.
maps of the 1:250,000 series. They are titled:
(1) Rolla, Missouri; Illinois, 1954 (revised 1969).
(2) St. Louis, Missouri; Illinois, 1963 (revised 1969).
(3) Springfield, Missouri, 1954 (revised 1969).
(c) Boundary -- (1) General. The Ozark Highlands viticultural area
is located in south central Missouri. The area comprises portions of
the following counties: Phelps, Maries, Osage, Gasconade, Franklin,
Crawford, Texas, Shannon, Dent, Reynolds, and Pulaski. The beginning
point of the following boundary description is the junction of Little
Piney Creek and the Gasconade River, near Jerome, Missouri (in the
northwest corner of the Rolla map).
(2) Boundary Description -- (i) From the beginning point, the
boundary goes northward along the Gasconade River to the latitude line
38 00 (the dividing line between the Rolla and St. Louis maps);
(ii) Then eastward along that latitude line to U.S. Highway 63;
(iii) Then northward along U.S. 63 to Spring Creek;
(iv) Then north-northwestward along Spring Creek to the Gasconade
River;
(v) Then northward along the Gasconade River to a power transmission
line (less than 1 mile north of Buck Elk Creek);
(vi) Then eastward and east-northeastward along that power
transmission line to Missouri Route 19;
(vii) Then southward along Route 19 to the Bourbeuse River;
(viii) Then east-northeastward along the Bourbeuse River to the range
line dividing R. 2 W. and R. 1 W.;
(ix) Then southward along that range line to the Meramec River;
(x) Then southwestward along the Meramec River to Huzzah Creek;
(xi) Then southward along Huzzah Creek to Dry Creek (on the Rolla
map, where Missouri Route 8 crosses Huzzah Creek);
(xii) Then southward along Dry Creek to Cherry Valley Creek;
(xiii) Then south-southwestward along Cherry Valley Creek to Missouri
Route 19;
(xiv) Then southward and southwestward along Route 19 to Crooked
Creek;
(xv) Then northwestward along Crooked Creek to the Meramec River;
(xvi) Then southward along the Meramec River to Hutchins Creek;
(xvii) The southeastward along Hutchins Creek to its source near
Missouri Route 32, across from the Howes Mill Post Office;
(xviii) Then in a straight line toward the Howes Mill Post Office to
Route 32;
(xix) Then eastward along Route 32 to the range line dividing R. 3
W. and R. 2 W.;
(xx) Then southward along that range line to the township line
dividing T. 33 N. and T. 32 N.;
(xxi) Then westward along that township line (which coincides, in R.
3 W., with the Reynolds County/Dent County line) to the boundary of
Clark National Forest;
(xxii) Then generally southward along that national forest boundary
to the Dent County/Shannon County line;
(xxiii) Then westward along that county line to the Current River;
(xxiv) Then southeastward along the Current River to Missouri Route
19;
(xxv) Then southward along Route 19 to Jack's Fork;
(xxvi) Then westward, southwestward and northwestward along Jack's
Fork, taking the North Prong, to its northwesternmost source;
(xxvii) Then in a straight line northwestward to the southeasternmost
source of Hog Creek;
(xxviii) Then northwestward along Hog Creek to the Big Piney River
(on the Springfield map);
(xxix) Then northward along the Big Piney River to the township line
dividing T. 35 N. and T. 36 N.;
(xxx) Then eastward along that township line to Little Piney Creek
(on the Rolla map);
(xxxi) Then northward and westward along Little Piney Creek to the
beginning point.
(T.D. ATF-256, 52 FR 32785, Aug. 31, 1987)
27 CFR 9.116 Sonoma Coast.
(a) Name. The name of the viticultural area described in this
section is ''Sonoma Coast''.
(b) Approved map. The approved maps for determining the boundary of
the Sonoma Coast viticultural area are the following six U.S.G.S.
topographic maps:
(1) Sonoma County, California, scale 1:100,000, dated 1970;
(2) Mark West Springs, California, 7.5-minute series, dated 1958,
photoinspected 1978;
(3) Healdsburg, California, 7.5-minute series, dated 1955,
photorevised 1980;
(4) Jimtown, California, 7.5-minute series, dated 1955, photorevised
1975;
(5) Guerneville, California, 7.5-minute series, dated 1955; and
(6) Cazadero, California, 7.5-minute series, dated 1978.
(c) Boundary description. In general, the boundary description of
the Sonoma Coast viticultural area is found on the U.S.G.S. Topographic
Map of Sonoma County, California, scale 1:100,000, dated 1970. When a
point of the boundary description is found on one of the 7.5-minute
quadrangles, the boundary description indicates this in parentheses.
The boundary description is as follows:
(1) The beginning point is the point at which the Sonoma
County-Mendocino County line meets the shoreline of the Pacific Ocean.
(2) The boundary follows the shoreline of the Pacific Ocean southerly
to the Sonoma County-Marin County line.
(3) The boundary follows the Sonoma County-Marin County line
southeasterly to San Pablo Bay.
(4) The boundary follows the shoreline of San Pablo Bay easterly to
the Sonoma County-Napa County line.
(5) The boundary follows the Sonoma County-Napa County line northerly
to the peak of Arrowhead Mountain.
(6) From the peak of Arrowhead Mountain, the boundary proceeds in a
straight line westerly to the peak of Sonoma Mountain.
(7) From the peak of Sonoma Mountain, the boundary proceeds in a
straight line northwesterly to the peak of Taylor Mountain.
(8) From the peak of Taylor Mountain, the boundary proceeds in a
straight line northwesterly to the point, near the benchmark at 184 ft.
elevation in Section 34, Township 8 North, Range 8 West, at which Mark
West Road crosses an unnamed stream which flows northwesterly into Mark
West Creek. (Mark West Springs map)
(9) From this point, the boundary proceeds northerly in a straight
line to the headwaters of Brooks Creek, in Section 4, Township 8 North,
Range 8 West. (Mark West Springs map)
(10) The boundary follows Brooks Creek northwesterly to its
confluence with the Russian River. (Healdsburg map)
(11) The boundary proceeds southwesterly in a straight line to an
unidentified peak at elevation 672 ft. (Healdsburg map)
(12) The boundary proceeds northwesterly in a straight line to the
peak identified as Black Peak. (Healdsburg map)
(13) The boundary proceeds westerly in a straight line to an
unidentified peak at elevation 857 ft. (Healdsburg map)
(14) The boundary proceeds westerly in a straight line to the peak of
Fitch Mountain at elevation 991 ft. (Healdsburg map)
(15) The boundary proceeds northwesterly in a straight line to the
intersection, near a benchmark at elevation 154 ft. in the town of
Chiquita, of a light-duty road (known locally as Chiquita Road) and a
southbound primary highway, hard surface road (known locally as
Healdsburg Avenue). (Jimtown map)
(16) The boundary follows that road (known locally as Healdsburg
Avenue) southerly through the city of Healdsburg to the point at which
it is a light-duty, hard or improved surface road, identified on the map
as Redwood Highway, which crosses the Russian River, immediately south
of the city of Healdsburg at a bridge (known locally as the Healdsburg
Avenue Bridge). (Healdsburg map)
(17) The boundary follows the Russian River southerly to a point,
near the confluence with Dry Creek, opposite a straight line extension
of a light-duty, hard or improved surface road (known locally as Foreman
Lane) located west of the Russian River. (Healdsburg map)
(18) The boundary proceeds in a straight line to that road and
follows it westerly, then south, then westerly, onto the Guerneville
map, across a secondary highway, hard surface road (known locally as
Westside Road), and continues westerly, then northwesterly to the point
at which it crosses Felta Creek. (Guerneville map)
(19) The boundary follows Felta Creek approximately 18,000 ft.
westerly to its headwaters, at the confluence of three springs, located
approximately 5,800 feet northwesterly of Wild Hog Hill. (Guerneville
map)
(20) The boundary proceeds in a straight line southwesterly to the
southwest corner of Section 9, Township 8 North, Range 10 West.
(Guerneville map)
(21) The boundary proceeds in a straight line southwesterly to the
point in, Section 24, Township 8 North, Range 11 West, at which Hulbert
Creek crosses the 160 ft. contour line. (Cazadero map)
(22) The boundary follows Hulbert Creek southerly to its confluence
with the Russian River.
(23) The boundary follows the Russian River southwesterly to its
confluence with Austin Creek.
(24) From this point, the boundary proceeds in a straight line
northwesterly to the peak of Pole Mountain.
(25) From the peak of Pole Mountain, the boundary proceeds in a
straight line northwesterly to the peak of Big Oat Mountain.
(26) From the peak of Big Oat Mountain, the boundary proceeds in a
straight line northwesterly to the peak of Oak Mountain.
(27) From the peak of Oak Mountain, the boundary proceeds in a
straight line northwesterly approximately 14.5 miles to the Sonoma
County-Mendocino County line at the northeast corner of Section 25,
Township 11 North, Range 14 West.
(28) The boundary follows the Sonoma County-Mendocino County line
west, then southwesterly to the beginning point.
(T.D. ATF-253, 52 FR 22304, June 11, 1987)
27 CFR 9.117 Stags Leap District.
(a) Name. The name of the viticultural area described in this
section is ''Stags Leap District.''
(b) Approved map. The appropriate map for determining the boundaries
of the Stags Leap District viticultural area is one U.S.G.S. topographic
map in the 7.5 minute series, scaled 1:24000, titled ''Yountville,
Calif.,'' 1951 (photorevised 1968).
(c) Boundaries. The Stags Leap District viticultural area is located
in Napa County, California, within the Napa Valley viticultural area.
The boundaries are as follows:
(1) Commencing at the intersection of the intermittent stream
(drainage creek) with the Silverado Trail at the 60 foot contour line in
T6N/R4W, approximately 7 miles north of the city of Napa.
(2) Then southwest in a straight line, approximately 900 feet, to the
main channel of the Napa River.
(3) Then following the main branch of the Napa River (not the
southern branch by the levee) in a northwesterly then northerly
direction, until it intersects the medium-duty road (Grant Bdy) in
T7N/R4W, known locally as the Yountville Cross Road.
(4) Then northeast along the Yountville Cross Road until it
intersects the medium-duty road, the Silverado Trail.
(5) Then north along the Silverado Trail approximately 590 feet to a
gully entering the Silverado Trail from the east.
(6) Then northeast along the center line of that gully, approximately
800 feet, until it intersects the 400 foor contour line in Section 30 of
T7N/R4W.
(7) Then in a generally southeast direction, following the 400 foot
contour line through Sections 29, 32, 33, 4, and 3, until it intersects
the intermittent stream in the southwest corner of Section 3 in T6N/R4W.
(8) Then in a generally southwest direction along that intermittent
stream to the beginning point, at the intersection with the Silverado
Trail.
(T.D. ATF-281, 54 FR 4018, Jan. 27, 1989)
27 CFR 9.118 Ben Lomond Mountain.
(a) Name. The name of the viticultural area described in this
section is ''Ben Lomond Mountain.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Ben Lomond Mountain viticultural area are four 7.5
minute series U.S.G.S. maps. They are titled:
(1) Davenport Quadrangle (1955, photorevised 1968);
(2) Big Basin Quadrangle (1955, photorevised 1973);
(3) Felton Quadrangle (1955, photorevised 1980); and
(4) Santa Cruz Quadrangle (1954, photorevised 1981).
(c) Boundaries. The Ben Lomond Mountain viticultural area is located
entirely within Santa Cruz County, California, which is in the central
part of the State near the coast. The beginning point is the
intersection of sections 25, 26, 35 and 36 (Davenport Quadrangle, T.
10S., R. 3W.) which coincides with the 800-foot contour line and is
approximately .6 mile northwest of the top of Bald Mountain.
(1) From the beginning point, the boundary follows the 800-foot
contour line in a meandering manner in a generally northwesterly
direction across section 26 into section 27 (T. 10S., R. 3W.).
(2) Thence along the 800-foot contour line in an easterly and then
generally a northeasterly direction through section 27 and then back
across the northwest corner of section 26 and thence in a generally
northwesterly direction along the 800-foot contour line across sections
23, 22 and into section 15.
(3) Thence along the 800-foot contour line in a northerly and then a
southerly direction across section 22 and eventually in a generally
northwesterly direction into section 20.
(4) Thence continuing along the 800-foot contour line in a generally
northwesterly direction through sections 20, 17, 16, 17, 16, 9, 8, 5, 8,
7 and 6 (T. 10S., R. 3W.).
(5) Thence continuing in a northerly direction across sections 5 and
32 and thence in a southwesterly direction across sections 31 and 6.
(6) Thence continuing in a generally northerly direction across
sections 1, 6, 31, 36, 31, 36 and 30 (T. 9S., R. 3W.) to the
intersection of the 800-foot contour line and Scott Creek in section 19
(T. 9S., R. 3W.).
(7) Thence in a northeasterly direction along the south bank of Scott
Creek through sections 19, 20 and 17 to the intersection of Scott Creek
with the 1600-foot contour line in section 16 (T. 9S., R. 3W.).
(8) Thence in a generally northeasterly and then southerly direction
along the 1600-foot contour line through section 16 and then through the
southeast and southwest corners of sections 9 and 10 respectively to the
intersection of the 1600-foot contour line with Jamison Creek in section
16 (T. 9S., R. 3W.).
(9) Thence in an easterly direction along the south bank of Jamison
Creek across sections 15 and 14 (T. 9S., R. 3W.) to the intersection of
Jamison Creek and the 800-foot contour line in the southeast corner of
section 14 (T. 9S., R. 3W.).
(10) Thence in a southeasterly direction in a meandering manner along
the 800-foot contour line across sections 14, 23, 24, 25 (T. 9S., R.
3W.), sections 30 and 31 (T. 9S., R. 2W.), and sections 32, 5, 8, 9, 16,
17 and 21 (T. 10S., R. 2W.).
(11) Thence in a southwesterly, then generally a southeasterly and
then a northwesterly direction along the 800-foot contour line in a
meandering manner to section 31 and then continuing on through sections
31 and 30 (T. 10S., R. 2W.).
(12) Thence continuing along the 800-foot contour line in a generally
southerly and then a generally northwesterly direction through sections
25, 36, 31 and 36 to the point of beginning at the intersection of
sections 25, 26, 35 and 36 (T. 10S., R. 3W.).
(T.D. ATF-264, 52 FR 46591, Dec. 9, 1987)
27 CFR 9.119 Middle Rio Grande Valley.
(a) Name. The name of the viticultural area described in this
section is ''Middle Rio Grande Valley.''
(b) Approved maps. The approved maps for determining the boundaries
of the ''Middle Rio Grande Valley'' viticultural area are 24 U.S.G.S.
Quadrangle (7.5 Minute Series) maps and 1 (15 Minute Series) U.S.G.S.
map. They are titled:
(1) Abeytas, N. Mex. (1952), revised 1979.
(2) Alameda, N. Mex. (1960), revised 1967 and 1972.
(3) Alburquerque East, N. Mex. (1960), revised 1967 and 1972.
(4) Albuquerque West, N. Mex. (1960), revised 1967 and 1972.
(5) Belen, N. Mex. (1952), revised 1971.
(6) Bernalillo, N. Mex. (1954), revised 1972.
(7) Dalies, N. Mex. (1952), revised 1971.
(8) Isleta, N. Mex. (1952), revised 1967 and 1974.
(9) La Joya, N. Mex. (1952), revised 1971.
(10) Lemitar, N. Mex. (1952), revised 1971.
(11) Loma De Las Canas, N. Mex. (1959), revised 1979.
(12) Loma Machete, N. Mex. (1954), revised 1972.
(13) Los Griegos, N. Mex. (1960), revised 1967 and 1972.
(14) Los Lunas, N. Mex. (1952), revised 1971 and 1974.
(15) Mesa Del Yeso, N. Mex. (1959).
(16) Placitas, N. Mex. (1954).
(17) San Acacia, N. Mex. (1952), revised 1971.
(18) San Antonio, N. Mex. (1948) -- 15 minute series.
(19) San Felipe Pueblo, N. Mex. (1954), revised 1978.
(20) Santa Ana Pueblo, N. Mex. (1954), revised 1978.
(21) Socorro, N. Mex. (1959), revised 1971.
(22) Tome, N. Mex. (1952), revised 1979.
(23) Turn, N. Mex. (1952), revised 1979.
(24) Veguita, N. Mex. (1952), revised 1979.
(25) Wind Mesa, N. Mex. (1952), revised 1967.
(c) Boundary description. The boundary of the proposed Middle Rio
Grande Valley viticultural area is as follows:
(1) The beginning point is at the transmission line tower in the
middle of Section 34, T14N, R4E of the Santa Ana Pueblo, N. Mex.
U.S.G.S. map;
(2) The boundary follows the power transmission line east for 2.5
miles until it converges with New Mexico State Route 25/Interstate 85
(now known as Interstate 25) at Sec. 1, T13N, R4E on the San Felipe
Pueblo, M. Mex. U.S.G.S. map;
(3) It follows I-25 southwest for 1.2 miles until it arrives at an
unimproved dirt road approx. .2 mile east of Algodones Cemetery, at
Sec. 11, T13N, R4E on the Placitas, N. Mex. U.S.G.S. map;
(4) The boundary follows the unimproved dirt road southeast for 5.5
miles until it meets another unimproved dirt road at Tecolote, NM, south
of Sec. 27 and 28, T13N, R5E;
(5) It travels southwest on the unimproved dirt road .7 mile until it
meets NM-44 approx. 100 feet northwest of BM 6,075 in Placitas, NM, at
T13N, R5E;
(6) It then goes southeast on NM-44 for approx. 250 feet until it
intersects the 6,100 foot elevation contour line approx. 250 feet
southeast of BM 6,075, at T13N, R5E;
(7) It then travels west for 3.5 miles on the 6,100 feet elevation
contour line until it reaches a light-duty road on the Huertas
Grant/Cibola National Forest Boundary at Sec. 6, T12N, R5E;
(8) The boundary runs north to northwest on the light-duty road for
approx. .9 mile until it meets NM-44 next to BM 5,875 in Sec. 31,
T13N, R5E;
(9) It travels west 5.2 miles on NM-44 until it arrives at I-25
(southbound interchange) near the Bernalillo Cemetery at T13N, R4E on
the Bernalillo, N. Mex. U.S.G.S. map;
(10) It proceeds south on I-25 for approx. 8.6 miles until it
intersects with NM-556 at the east bound interchange at Sec. 1, T11N,
R3E on the Alameda, N. Mex. U.S.G.S. map;
(11) The boundary goes east approx. 5 miles on NM-556 until it
intersects the 106 30 longitude meridian, T11N, R4E;
(12) Then it goes south on the 106 30 longitude meridian for approx.
4.5 miles until it arrives at Montgomery Blvd. at Sec. 34, T10/11N,
R4E;
(13) The boundary travels west on Montgomery Blvd. for approx. 6.1
miles until it meets the south exit ramp of 1-25 in Sec. 34, T11N, R3E;
(14) Then it travels south on I-25 for approx. 13.3 miles (through
Albuquerque, NM) until it intersects with NM-47 at Sec. 6, T8N, R3E on
the Isleta, N. Mex. U.S.G.S. map;
(15) It heads south on NM-47 for approx. 3.2 miles until it
converges with the 4,900 foot elevation contour line at Isleta Pueblo,
NM, in Sec. 24, T8N, R2E;
(16) The boundary follows the 4,900 foot elevation contour line south
for approx. 25 miles until it arrives at a point north on Madron, NM,
at the Atchison, Topeka and Santa Fe Railroad (AT&SF RR) tracks, approx.
250 feet east of elevation mark 4,889 feet on the Turn, N. Mex.
U.S.G.S. map;
(17) It then travels north on the AT&SF RR tracks for approx. 350
feet until it intersects NM-47 approx. 350 feet north of elevation mark
4,889 feet;
(18) The boundary goes southwest on NM-47 (through Turn, N.M.) for
approx. 2.4 miles until it reaches the 106 45 longitude meridian
between the Turn, N. Mex. & Vequita, N. Mex. U.S.G.S. maps;
(19) Then it travels south on the 106 45 longitude meridian for
approx. 4.7 miles until it meets the 34 30 latitude parallel on the
Veguita, N. Mex. U.S.G.S. map;
(20) It then proceeds west on the 34 30 latitude parallel for
approx. 1 mile until it arrives at NM-47 approx. .75 mile south of San
Juan Church;
(21) Then it moves south on NM-47 for approx. 13.2 miles until it
reaches an improved light-duty road at La Joya, NM, approx. 500 feet
west of La Joya Cemetery on the La Joya, N. Mex. U.S.G.S. map;
(22) It then travels south on the improved light-duty road for
approx. 450 feet until it intersects another improved light-duty road;
(23) Then it goes 500 feet west on the improved light-duty road until
it reaches a north-south unimproved road at a point approx. .9 mile
east of the AT&SF RR tracks;
(24) The boundary heads south on the unimproved road for approx. 7.9
miles until it reaches the 34 15 latitude parallel on the La Joya, N.
Mex. U.S.G.S. map;
(25) It travels west on the 34 15 latitude parallel for approx. .9
mile until it intersects the 106 52 30 longitude meridian on the Mesa
Del Yeso, N. Mex. U.S.G.S. map;
(26) It then goes south on the 106 52 30" longitude meridian for
approx. 3.3 miles until it intersects the south section line of Sec.
19, T1S, R1E;
(27) It then runs east for approx. 1.25 miles until it reaches the
east section line (marked altitude 5,058 feet) of Sec. 20, T1S, R1E;
(28) It travels south on the section line for approx. 7.1 miles,
until it meets the Grant Boundary at altitude mark 4,734 feet at Sec.
32/33, T2S, R1E on the Loma De Las Canas, N. Mex. U.S.G.S. map;
(29) It proceeds east on the Grant Boundary for .25 mile until it
arrives at the section line (Grant Boundary at Sec. 32/33, T2S, R1E;
(30) The boundary moves south on the Grant Boundary for approx. 5.2
miles until it meets the (Grant Boundary) section line near altitude
spot 4,702 feet at Sec. 28/29, T3S, R1E;
(31) The boundary goes west on the section line (Grant Boundary) for
approx. .25 mile until it arrives at the section line at Sec. 28/29,
T3S, R1E;
(32) Then it moves south on the section line for approx. 5.7 miles
until it meets an unimproved dirt road at Bosquecito, N.M. on the west
section line of Sec. 9, T4S, R1E on the San Antonio, N. Mex. (15
minute series) U.S.G.S. map;
(33) It heads south on the unimproved dirt road for approx. 2 miles
until it changes to a light-duty road at Padilla Ranch in Sec. 21, T4S,
R1E;
(34) It follows the light-duty road for 2.25 miles until it
intersects US-380/85, in Sec. 33, T4S, R1E;
(35) Then it follows US-380/85, first west then it loops north for
approx. 8 miles until it meets the 34 00 latitude parallel;
(36) The boundary moves west on the 34 00 latitude parallel of the
Socorro, N. Mex. U.S.G.S. map for approx. .75 mile until it meets the
4,800 foot elevation contour line in Sec. 35;
(37) It meanders north on the 4,800 foot elevation contour line for
approx. 9 miles until it meets the 34 07 30" latitude parallel;
(38) It travels east for approx. .2 mile on the 34 07 30" latitude
parallel until it meets I-25 (US-60/85);
(39) It goes north on I-25 (US-60/85) for approx 27.8 miles until it
meets the Belen Highline Canal levee approx. 1.6 mile south of San
Antonio Church on the Veguita, N. Mex. U.S.G.S. map;
(40) Then the boundary follows the Belen Highline Canal north for
approx. 9.4 miles until it intersects I-25, approx. .5 mile west of
Bacaville, NM, on the Belen, N. Mex. U.S.G.S. map;
(41) Then it travels north on I-25 for approx. 16 miles until it
meets the 34 52 30" latitude parallel on the Isleta, N. Mex. U.S.G.S.
map;
(42) The boundary goes west on the 34 52 30" latitude parallel for
approx. 1 mile until it arrives at the 106 45 longitude meridian;
(43) Then it moves north on the 106 45 longitude meridian for
approx. 16.5 miles until it reaches the 35 07 30" longitude meridian on
the Albuquerque West, N. Mex. U.S.G.S. map;
(44) At this point it heads east for approx. 1.2 miles along the 35
07 30 latitude parallel until it reaches the power transmission line
towers at Sec. 3/4, T10N, R2E of the Los Griegos, N. Mex. U.S.G.S.
map; and finally
(45) From there it follows the power transmission line towers (and
for 1 mile along a connecting unimproved road) north and northeast for a
total of approx. 24.4 miles to the point of beginning at Sec. 34,
T14N, R4E, of the Santa Ana Pueblo, N. Mex. U.S.G.S. map.
(T.D. ATF-266, 52 FR 2836, Feb. 2, 1988)
27 CFR 9.120 Sierra Foothills.
(a) Name. The name of the viticultural area described in this
section is ''Sierra Foothills.''
(b) Approved maps. The appropriate maps for determining the boundary
of the Sierra Foothills viticultural area are four U.S.G.S.
topographical maps of the 1:250,000 scale:
(1) ''Chico'' (NJ 10-3), edition of 1958, revised 1970.
(2) ''Sacramento'' (NJ 10-6), edition of 1957 revised 1970.
(3) ''San Jose'' (NJ 10-9), edition of 1962, revised 1969.
(4) ''Mariposa'' (NJ 11-7), edition of 1957, revised 1970.
(c) Boundary. The Sierra Foothills viticultural area is located in
portions of the counties of Yuba, Nevada, Placer, El Dorado, Amador,
Calaveras, Tuolumne and Mariposa, in the State of California. The
boundary is as follows:
(1) Beginning on the ''Chico'' map at the point of intersection of
the north border of T(ownship) 18 N(orth), R(ange) 6 E(ast), with S.
Honcut Creek the boundary proceeds approximately 3.5 miles, in a
generally south and southwesterly direction, along the eastern bank of
S. Honcut Creek to the point where S. Honcut Creek meets the western
border of T. 18 N., R. 6 E.;
(2) Then south, approximately 15 miles, along the western borders of
T. 18 N., T. 17 N., and T. 16 N. in R. 6 E., to the point where the
western border of T. 16 N., R. 6 E. meets the northernmost perimeter
of Beale Air Force Base in the southwestern corner of T. 16 N., R. 6
E.;
(3) Then east, south and west along the perimeter of Beale Air Force
Base to the point where the perimeter of Beale Air Force Base intersects
the western border of R. 7 E. in T. 14 N.;
(4) Then south, approximately 24 miles, along the western borders of
T. 14 N., T. 13 N., T. 12 N., and T. 11 N. in R. 7 E., to the
southwestern corner of T. 11 N., R. 7 E. (see ''Sacramento'' map);
(5) Then east, approximately six miles, along the south border of T.
11 N., R. 7 E., to the southeastern corner of T. 11 N., R. 7 E.;
(6) Then in a south southeasterly direction, in a straight line,
approximately three miles, to the northeasternmost corner of Sacramento
County in T. 10 N., R. 8 E.;
(7) Then continuing in a south southeasterly direction, in a straight
line, along the Sacramento County -- El Dorado County line,
approximately 15 miles, to the point where the county line meets the
Cosumnes River in the southwestern corner of T. 8 N., R. 9 E.;
(8) Then south, in a straight line, approximately 14.1 miles, along
the Sacramento County -- Amador County line, to the point where the
county line meets Dry Creek in the northwestern corner of T. 5 N., R. 9
E.;
(9) Then in a south southeasterly direction, in a stright line,
approximately 5.4 miles. along the San Joaquin County -- Amador County
line, to the point where the Mokelumne River forms the Amador County --
Calaveras County line in T. 4 N., R. 9 E.;
(10) Then continuing in a south southeasterly direction, in a
straight line, approximately 10.4 miles, along the San Joaquin
County-Calaveras County line, to the point where the power line meets
the western border of T. 3 N., R. 10 E.;
(11) Then in a southeasterly direction, in a straight line,
approximately 22.4 miles, along the Calaveras County-Stanislaus County
line to the point where the county line meets the Stanislaus River in T.
1 S., R. 12 E. (see ''San Jose'' map);
(12) Then in a southeasterly direction, in a straight line,
approximately 20 miles, along the Tuolumne County-Stanislaus County line
to the point where the county lines of Tuolumne, Mariposa, Stanislaus
and Merced counties meet in the southeast corner of T. 3 S., R. 14 E.;
(13) Then continuing along the Mariposa County-Merced County line in
a generally southeasterly direction, approximately 37 miles, to the
point where the county lines of Mariposa, Merced and Madera counties
meet in the northwestern corner of T. 9 S, R. 18 E.;
(14) Then northeasterly in a straight line, approximately 23 miles,
along the Mariposa County-Merced County line to the point, approximately
one mile west of Miami Mountain, where the Mariposa County-Merced County
line meets the western border of the boundary of the Sierra National
Forest in T. 6S, R. 20 E. (see ''Mariposa'' map);
(15) Then in a generally northerly and westerly direction, along the
western borders of the Sierra and Stanislaus National Forests in
Mariposa County (see ''San Jose'' map);
(16) Then in a generally northerly and westerly direction, along the
western border of the Stanislaus National Forest in Tuolumne County (see
''Sacramento'' map);
(17) Then in a generally northerly and westerly direction, along the
western border of the Stanislaus National Forest in Calaveras and Amador
counties;
(18) Then in a generally northerly and westerly direction, along the
western border of the El Dorado National Forest in Amador, El Dorado and
Placer counties (see ''Chico'' map);
(19) Then in a generally northerly and westerly direction, along the
western border of the Tahoe National Forest in Placer, Nevada and Yuba
counties to the point south of Ruef Hill where the western border of the
Tahoe National Forest intersects the northeast corner of T. 18 N., R. 6
E.;
(20) Then west, approximately five miles, along the north border of
T. 18 N., R. 6 E., to the point of beginning.
(T.D. ATF-261, 52 FR 44105, Nov. 18, 1987)
27 CFR 9.121 Warren Hills.
(a) Name. The name of the viticultural area described in this
section is ''Warren Hills.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Warren Hills viticultural area are thirteen U.S.G.S.
maps of the 7.5 minute series. They are titled:
(1) Riegelsville Quadrangle, Pennsylvania -- New Jersey, 1956
(photorevised 1968 and 1973).
(2) Bloomsbury Quadrangle, New Jersey, 1955 (photorevised 1970).
(3) High Bridge Quadrangle, New Jersey, 1954 (photorevised 1970).
(4) Washington Quadrangle, New Jersey, 1954 (photorevised 1971).
(5) Hackettstown Quadrangle, New Jersey, 1953 (photorevised 1971,
photoinspected 1976).
(6) Tranquility Quadrangle, New Jersey, 1954 (photorevised 1971).
(7) Newton West Quadrangle, New Jersey, 1954 (photorevised 1971).
(8) Flatbrookville Quadrangle, New Jersey -- Pennsylvania, 1954
(photorevised 1971).
(9) Blairstown Quadrangle, New Jersey -- Warren Co., 1954
(photorevised 1971).
(10) Portland Quadrangle, Pennsylvania -- New Jersey, 1955
(photorevised 1984).
(11) Belvidere Quadrangle, New Jersey -- Pennsylvania, 1955
(photorevised 1984).
(12) Bangor Quadrangle, Pennsylvania -- New Jersey, 1956
(photorevised 1968 and 1973).
(13) Easton Quadrangle, New Jersey -- Pennsylvania, 1956
(photorevised 1968 and 1973).
(c) Boundary -- (1). General. The Warren Hills viticultural area is
located in Warren County, New Jersey. The beginning point of the
following boundary description is the junction of the Delaware River and
the Musconetcong River, at the southern tip of Warren County (on the
Riegelsville map).
(2) Boundary Description -- (i) From the beginning point, the
boundary goes northeastward along the Musconetcong River about 32 miles
(on the Riegelsville, Bloomsbury, High Bridge, Washington, Hackettstown,
and Tranquaility maps) to the point where it intersects the Warren
County-Sessex County line;
(ii) Then northwestward along that county line for about 10 miles (on
the Tranquility, Newton West, and Flatbrookville maps) to Paulins Kill;
(iii) Then generally southwestward along Paulins Kill (on the
Flatbrookville, Blairstown and Portland maps) to the Delaware River;
(iv) Then generally south-southwestward along the Delaware River (on
the Portland, Belvidere, Bangor, Easton, and Reigelsville maps) to the
beginning point.
(T.D. ATF-276, 53 FR 29676, Aug. 8, 1988)
27 CFR 9.122 Western Connecticut Highlands.
(a) Name. The name of the viticultural area described in this
section is ''Western Connecticut Highlands.''
(b) Approved map. The approved map for determining the boundaries of
the ''Western Connecticut Highlands'' viticultural area is 1 U.S.G.S.
1:125,000 series map. It is titled State of Connecticut, Compiled in
1965, Edition of 1966.
(c) Boundary description. The boundaries of the proposed Western
Connecticut Highlands viticultural area are as follows:
(1) The beginning point is where Connecticut Route 15 (Merritt
Parkway) meets the Connecticut-New York State line near Glenville, CT,
in the Town of Greenwich.
(2) The boundary goes approximately 80 miles northerly along the
Connecticut-New York State line to the northwest corner of Connecticut
at the Town of Salisbury (Connecticut-New York-Massachusetts State
line);
(3) The boundary proceeds approximately 32 miles east along the
Connecticut-Massachusetts State line to the northeast border of the Town
of Hartland;
(4) The boundary runs approximately 5 miles south along the eastern
boundary of the Town of Hartland to the northeast corner of the Town of
Barkhamstead (Litchfield-Hartford County line);
(5) The boundary then goes south approximately 25 miles along the
Litchfield-Hartford County line to the southeast corner of the Town of
Plymouth (Litchfield-Hartford-New Haven County line);
(6) The boundary then travels approximately 7 miles west along the
Litchfield-New Haven County line to Connecticut Route 8 at Waterville
in the Town of Waterbury;
(7) The boundary proceeds approximately 25 miles south along
Connecticut Route 8 to the intersection of Connecticut Route 15
(Merritt Parkway) near Nichols in the Town of Trumbull;
(8) The boundary travels approximately 32 miles west along
Connecticut Route 15 (Merritt Parkway) to the beginning point.
(T.D. ATF-267, 53 FR 3747, Feb. 9, 1988)
27 CFR 9.123 Mt. Veeder.
(a) Name. The name of the viticultural area described in this
section is ''Mt. Veeder.''
(b) Approved Maps. The appropriate maps for determining the
boundaries of the ''Mt. Veeder'' viticultural area are three U.S.G.S.
Quadrangle (7.5 Minute Series) maps. They are titled:
(1) Napa, California (1951 (Photorevised (1980))
(2) Rutherford, California (1951 (Photorevised (1968))
(3) Sonoma, California (1951 (Photorevised (1980))
(c) Boundaries.
(1) Beginning at Bald Mountain, elevation 2,275, on the common
boundary between Napa County and Sonoma County in Township 7 North,
Range 6 West, Mount Diablo Base and Meridian on the Rutherford, Calif.
U.S.G.S. map;
(2) Thence south along common boundary between Napa County and Sonoma
County to unnamed peak, elevation 1,135 feet on the Sonoma, Calif.
U.S.G.S. map;
(3) Thence continuing south along the ridge line approximately 1/2
mile to unnamed peak, elevation 948 feet;
(4) Thence due east in a straight line approximately 2/10 mile to the
400 foot contour;
(5) Thence following the 400 foot contour line north around Carneros
Valley and then to the west of Congress Valley and Browns Valley on the
Napa, Calif. U.S.G.S. map;
(6) Thence paralleling Redwood Road to its intersection with the line
dividing Range 5 West and Range 4 West, east of the unnamed 837 foot
peak;
(7) Thence north along the line dividing Range 5 West and Range 4
West approximately 4/10 mile to the 400 foot contour;
(8) Thence briefly southeast, then northwest along the 400 foot
contour to the point where that contour intersects the northern border
of Section 10, Township 6 North, Range 5 West immediately adjacent to
Dry Creek on the Rutherford Calif. U.S.G.S. map;
(9) Thence northwesterly along Dry Creek to the tributary stream that
joins at elevation 760 feet;
(10) Thence northwest along the tributary and the northern fork of
that tributary that joins at elevation 900 feet to its source;
(11) Thence following a straight line west-southwest approximately
3/10 mile to the peak of Bald Mountain, elevation 2,275, the starting
point.
(T.D. ATF-295, 55 FR 5844, Feb. 20, 1990)
27 CFR 9.124 Wild Horse Valley.
(a) Name. The name of the viticultural area described in this
section is ''Wild Horse Valley.''
(b) Approved Map. The appropriate map for determining the boundaries
of the ''Wild Horse Valley'' viticultural area is one U.S.G.S.
Quadrangle (7.5 Minute Series) map. It is titled Mt. George,
California (1951), photorevised 1968.
(c) Boundaries. The boundaries of the Wild Horse Valley viticultural
area (in Napa and Solano Counties) are as follows:
(1) The beginning point is on the section line boundary between
Section 33, Range 3 West, Township 6 North and Section 4, Range 3 West,
Township 5 North, Mount Diablo Range and Meridian, marked with an
elevation of 1,731 feet, which is a northwest corner of the boundary
between Napa and Solano Counties.
(2) From the beginning point, the boundary runs in a
north-northeasterly direction approximately .9 mile to the summit of an
unnamed hill having a marked elevation of 1,804 feet;
(3) Then northeasterly approximately .7 mile to the summit of an
unnamed hill having a marked elevation of 1,824 feet;
(4) Then south-southeasterly approximately .6 mile to the summit of
an unnamed hill having a marked elevation of 1,866 feet;
(5) Then south-southeasterly approximately .5 mile to the summit of
an unnamed hill having a marked elevation of 2,062 feet;
(6) Then southerly approximately .7 mile to the summit of an unnamed
hill having a marked elevation of 2,137 feet;
(7) Then south-southeasterly approximately .4 mile to the summit of
an unnamed hill having a marked elevation of 1,894 feet;
(8) Then southerly approximately 2.3 miles to the midpoint of the
section line boundary between Sections 15 and 22, Township 5 North,
Range 3 West, Mount Diablo Range and Meridian;
(9) Then southwesterly approximately 1.3 miles to the summit of an
unnamed hill having a marked elevation of 1,593 feet;
(10) Then west-northwesterly approximately 1.2 miles to the summit of
an unnamed hill, on the Napa/Solano County boundary, having a marked
elevation of 1,686 feet;
(11) Then north-northeasterly approximately 1.5 miles to the summit
of an unnamed hill having a marked elevation of 1,351 feet;
(12) Then north-northeasterly approximately 1.2 miles to the summit
of an unnamed hill having a marked elevation of 1,480 feet; and
(13) Then north-northwesterly approximately 1.0 miles to the point of
beginning.
(T.D. ATF-278, 53 FR 48247, Nov. 30, 1988)
27 CFR 9.125 Fredericksburg in the Texas Hill Country.
(a) Name. The name of the viticultural area described in this
section is ''Fredericksburg in the Texas Hill Country.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the Fredericksburg in the Texas Hill Country viticultural
area are six U.S.G.S. topographical maps of the 1:24,000 scale. They are
titled:
(1) Stonewall Quadrangle (1961);
(2) Cain City Quadrangle (1963);
(3) Fredericksburg East Quadrangle (1967, photorevised 1982);
(4) Cave Creek School Quadrangle (1961);
(5) Fredericksburg West Quadrangle (1967, photorevised 1982); and
(6) Lady Bird Johnson Park Quadrangle (1964, photoinspected 1979).
(c) Boundaries. The Fredericksburg in the Texas Hill Country
viticultural area is located entirely in Gillespie County, Texas, in the
central part of the State approximately 80 miles west of Austin. The
beginning point is on the Stonewall Quadrangle map near Blumenthal at a
point on U.S. Route 290 approximately .1 mile east of bench mark (BM)
1504, at the junction of a light-duty road known locally as Jung Road.
(1) From the beginning point, the boundary proceeds on Jung Road in a
northwesterly direction across the Pedernales River.
(2) Then northwesterly approximately 1 mile along Jung Road as it
parallels the Pedernales River.
(3) Then north along Jung Road approximately 3.9 miles to a point
where Jung Road meets a medium-duty road known locally as Texas Ranch
Road 2721.
(4) Then westerly approximately .1 mile on Texas Ranch Road 2721 to a
point where it meets a medium-duty road known locally as Texas Ranch
Road 1631.
(5) Then northeasterly along Texas Ranch Road 1631 approximately 1
mile to a point where Texas Ranch Road 1631 crosses the 1,800 foot
contour line.
(6) Then northwesterly in a meandering manner along the 1,800-foot
contour line to the point where the 1,800-foot contour line crosses
State Route 16.
(7) Then in a generally westerly direction along the 1,800-foot
contour line to the point where the 1,800-foot contour line crosses
State Route 965.
(8) Then in a northwesterly and then generally a southeasterly
direction along the 1,800-foot contour line to a point where the
1,800-foot contour line goes just south of the Kordzik Hills
approximately 1 mile due east of the city of Fredericksburg.
(9) Then continuing on the 1,800-foot contour line in a generally
northwesterly, southerly, and again northwesterly direction to the point
where the 1,800-foot contour line crosses Loudon Road approximately 4
miles northwest of Fredericksburg.
(10) Then continuing on the 1,800-foot contour line in a
northwesterly, then generally a southeasterly, westerly and finally a
southerly direction to a point where the 1,800-foot contour line crosses
a light-duty road known locally as Hayden Ranch Road about 50 yards
north of Texas Ranch Road 2093.
(11) Then 50 yards south on Hayden Ranch Road to Texas Ranch Road
2093 and then east on Texas Ranch Road 2093 approximately .15 mile to an
unimproved, southbound, gravel and dirt county road known locally as
Beverly Gold's Road.
(12) Then approximately 2.6 miles south on Beverly Gold's Road to a
point where it joins Texas State Route 16.
(13) Then approximately 1.5 miles northeast on State Route 16 to a
light-duty county road known locally as Bear Creek Road.
(14) Then approximately 1 mile in a southeasterly, northeasterly, and
then a southerly direction along Bear Creek Road to the point where the
road crosses the 1,700-foot contour line.
(15) Then in a generally easterly direction for approximately 10
miles along the 1,700-foot contour line to a point where the 1,700-foot
contour line crosses Texas Ranch Road 1376.
(16) Then approximately 3.1 miles southeast along Texas Ranch Road
1376 to a light-duty road at Luckenbach known locally both as Kunz-Klien
Road and Luckenbach Road.
(17) Then approximately 1.3 miles in a generally northeasterly and
then an easterly direction along Luckenbach Road and continuing along
Luckenbach Road in a northerly direction about 2.5 miles to the point
where Luckenbach Road joins U.S. Route 290.
(18) Then west approximately .2 mile on U.S. Route 290 to the
intersection with Jung Road, the point of beginning.
(T.D. ATF-279, 53 FR 51541, Dec. 22, 1988)
27 CFR 9.126 Santa Clara Valley.
(a) Name. The name of the viticultural area described in this
section is ''Santa Clara Valley.''
(b) Approved Maps. The appropriate maps for determining the
boundaries of the ''Santa Clara Valley'' viticultural area are 25
U.S.G.S. Quadrangle (7.5 Minute Series) maps. They are titled:
(1) Calaveras Reservoir, Calif., 1961 (photorevised 1980);
(2) Castle Rock Ridge, Calif., 1955 (photorevised 1968),
photoinspected 1973;
(3) Chittenden, Calif., 1955 (photorevised 1980);
(4) Cupertino, Calif., 1961 (photorevised 1980);
(5) Gilroy, Calif., 1955 (photorevised 1981);
(6) Gilroy Hot Springs, Calif., 1955 (photorevised 1971),
photoinspected 1973;
(7) Lick Observatory, Calif., 1955 (photorevised 1968),
photoinspected 1973;
(8) Loma Prieta, Calif., 1955 (photorevised 1968);
(9) Los Gatos, Calif., 1953 (photorevised 1980);
(10) Milpitas, Calif., 1961 (photorevised 1980);
(11) Mindego Hill, Calif., 1961 (photorevised 1980);
(12) Morgan Hill, Calif., 1955 (photorevised 1980);
(13) Mt. Madonna, Calif., 1955 (photorevised 1980);
(14) Mt. Sizer, Calif., 1955 (photorevised 1971), photoinspected
1978;
(15) Mountain View, Calif., 1961 (photorevised 1981);
(16) Newark, Calif., 1959 (photorevised 1980);
(17) Niles, Calif., 1961 (photorevised 1980);
(18) Pacheco Peak, Calif., 1955 (photorevised 1971);
(19) Palo Alto, Calif., 1961 (photorevised 1973);
(20) San Felipe, Calif., 1955 (photorevised 1971);
(21) San Jose East, Calif., 1961 (photorevised 1980);
(22) San Jose West, Calif., 1961 (photorevised 1980);
(23) Santa Teresa Hills, Calif., 1953 (photorevised 1980);
(24) Three Sisters, Calif., 1954 (photorevised 1980);
(25) Watsonville East, Calif., 1955 (photorevised 1980); and
(c) The boundaries of the proposed Santa Clara Valley viticultural
area are as follows:
(1) The beginning point is at the junction of Elephant Head Creek and
Pacheco Creek (approx. .75 mile southwest of the Pacheco Ranger Station)
on the Pacheco Peak, Calif. U.S.G.S. map.
(2) From the beginning point the boundary moves in a northerly
direction up Elephant Head Creek approx. 1.2 miles until it intersects
the 600 foot elevation contour line;
(3) Then it meanders in a northwesterly direction along the 600 foot
contour line approx. 55 miles until it intersects Vargas Road in the
northwest portion of Sec. 25, T4S/RlW on the Niles, Calif. U.S.G.S.
map;
(4) Then it travels in a northwesterly direction approx. .6 mile to
the intersection of Morrison Canyon Road in the eastern portion of Sec.
23, T4S/RlW;
(5) Then it follows Morrison Canyon Road west approx. 1.5 miles to
Mission Boulevard (Highway 238) at Sec. 22, T4S/RlW;
(6) Then it moves northwest on Mission Boulevard (Highway 238)
approx. .6 mile to the intersection of Mowry Avenue just past the
Sanatorium at Sec. 22, T4S/RlW;
(7) It then goes in a southwesterly direction on Mowry Avenue approx.
3.6 miles to the intersection of Nimitz Freeway (Highway 880) (depicted
on the map as Route 17) at Sec. 5, T5S/RlW, on the Newark, Calif.
U.S.G.S. map;
(8) It then moves along the Nimitz Freeway (Highway 880) in a
southeasterly direction for approx. 9 miles to the intersection of
Calaveras Boulevard (Highway 237) at Milpitas on the Milpitas, Calif.
U.S.G.S. map;
(9) Then it follows Highway 237 in a westerly direction approx. 7.2
miles to intersection of Bay Shore Freeway (Highway 101) at Moffett
Field on the Mt. View, Calif. U.S.G.S. map;
(10) Then in a northwest direction follow Bay Shore Freeway (Highway
101) for approx. 6.5 miles to the intersection of the San Francisquito
Creek (Santa Clara County/San Mateo County boundary) at Palo Alto
T5S/R2W, on the Palo Alto, Calif. U.S.G.S. map;
(11) Then it heads west on San Francisquito Creek (Santa Clara
County/San Mateo County boundary) approx. 7 miles until it converges
with Los Trancos Creek (Santa Clara County/San Mateo County boundary)
near Bench Mark 172, approx. 100 feet east of Alpine Road;
(12) It travels south approx. 4 miles along Los Trancos Creek (Santa
Clara County/San Mateo County boundary) until it intersects the 600 foot
elevation contour line at El Corte De Madera, approx. .5 mile north of
Trancos Woods on the Mindego Hill, Calif. U.S.G.S. map;
(13) It moves along the 600 foot elevation contour line in a
southeasterly direction approx. 10 miles to Regnart Road at Regnart
Creek on the Cupertino, Calif. U.S.G.S. map;
(14) It goes northeast along Regnart Road, approx. .7 mile to the
400 foot elevation contour line (.3 mile southwest of Regnart School);
(15) It travels along the 400 foot elevation contour line southeast
approx. 1.4 miles to the north section line of Section 36, T7S/R2W at
Blue Hills, CA;
(16) The boundary goes east on the section line approx. .4 mile to
Saratoga Sunnyvale Road (Highway 85);
(17) It travels south on Saratoga Sunnyvale Road (Highway 85) approx.
1 mile to the south section line of Section 36, T7/8S R2W;
(18) Then it goes west on the section line approx. .75 mile to the
first intersection of the 600 foot elevation contour line;
(19) It follows the 600 foot elevation contour line southeast approx.
.75 mile to Pierce Road south of Calabazas Creek;
(20) It then travels south on Pierce Road approx. .4 mile to the
first intersection of the 800 foot elevation contour line;
(21) Then it runs southeast approx. 28 miles on the 800 foot
elevation contour line to the east section line of Sec. 25,
T10S/R2E/R3E approx. .5 mile north of Little Arthur Creek on the Mt.
Madonna, Calif. U.S.G.S. map;
(22) Then it goes south on the section line approx. .5 mile to the
800 foot elevation contour line approx. .2 mile south of Little Arthur
Creek;
(23) Then it goes southeast along the 800 foot elevation contour line
approx. 2.7 miles to Hecker Pass Road (Highway 152) approx. 1.25 miles
east of Hecker Pass on the Watsonville East, Calif. U.S.G.S. map;
(24) The boundary goes northeast on Hecker Pass Road (Highway 152)
approx. .75 mile to the intersection of the 600 foot elevation contour
line just west of Bodfish Creek;
(25) It travels southeast along the 600 foot elevation contour line
approx. 7.3 miles to the first intersection of the western section line
of Sec. 30, T11S/R3E/R4E on the Chittenden, Calif. U.S.G.S. map;
(26) Then it follows south along the section line approx. 1.9 miles
to the south township line at Sec. 31, T11S/T12S, R3E/R4E;
(27) It moves in an easterly direction along the township line
approx. 12.4 miles to the intersection of T11S/T12S and R5E/R6E on the
Three Sisters, Calif. U.S.G.S. map;
(28) Then it goes north along R5E/R6E range line approx. 5.3 miles
to Pacheco Creek on the Pacheco Creek, Calif. U.S.G.S. map;
(29) Then it moves northeast along Pacheco Creek approx. .5 mile to
Elephant Head Creek at the point of beginning.
(T.D. ATF-286, 54 FR 12606, Mar. 28, 1989)
27 CFR 9.127 Cayuga Lake.
(a) Name. The name of the viticultural area described in this
section is ''Cayuga Lake.''
(b) Approved maps. The appropriate map for determining the
boundaries of the Cayuga Lake viticultural area is one U.S.G.S. map
scaled 1:250,000, titled ''Elmira, New York; Pennsylvania,'' 1962
(revised 1978).
(c) Boundaries. The Cayuga Lake viticultural area is located within
the counties of Seneca, Tompkins, and Cayuga, in the State of New York,
within the Finger Lakes viticultural area. The boundaries are as
follows:
(1) Commencing at the intersection of State Route 90 with State Route
5 in Cayuga County, north of Cayuga Lake.
(2) Then south along State Route 90 to a point approximately one mile
past the intersection of State Route 90 with State Route 326.
(3) Then south along the primary, all-weather, hard surface road,
approximately 3/4 mile, until it becomes State Route 90 again at Union
Springs.
(4) Then south/southeast along State Route 90 until it intersects the
light-duty, all-weather, hard or improved surface road, approximately
1.5 miles west of King Ferry.
(5) Then south along another light-duty, all-weather, hard or
improved surface road, approximately 4 miles, until it intersects State
Route 34B, just south of Lake Ridge.
(6) Then follow State Route 34B in a generally southeast direction
until it intersects State Route 34, at South Lansing.
(7) Then south along State Route 34, until it meets State Route 13 in
Ithaca.
(8) Then southwest along State Routes 34/13, approximately 1.5 miles,
until it intersects State Route 79, in Ithaca.
(9) Then west along State Route 79, approximately 1/2 mile, until it
intersects State Route 96.
(10) Then along State Route 96, in a generally northwest direction,
until it intersects State Routes 414 and 96A in Ovid.
(11) Then north along State Routes 96/414, until they divide,
approximately 2.5 miles north of Ovid.
(12) Then along State Route 414, in a generally northeast direction,
until it meets U.S. Route 20 in the town of Seneca Falls.
(13) Then along U.S. Route 20, in a northeast direction, until it
intersects State Routes 318, 89, and 5.
(14) Then along U.S. Route 20/State Route 5, in a northeast
direction, to the beginning point, at the intersection with State Route
90.
(T.D. ATF-269, 53 FR 9769, Mar. 25, 1988)
27 CFR 9.129 Arroyo Grande Valley.
(a) Name. The name of the viticultural area described in this
section is ''Arroyo Grande Valley.''
(b) Approved maps. The appropriate maps for determining the boundary
of Arroyo Grande Valley viticultural area are four U.S.G.S.
topographical maps of the 1:24,000 scale:
(1) ''Arroyo Grande, NE, California,'' edition of 1965, photorevised
1978.
(2) ''Tar Spring Ridge, California,'' edition of 1967.
(3) ''Nipomo, California,'' edition of 1965.
(4) ''Oceano, California,'' edition of 1965, photorevised 1979.
(c) Boundary: The Arroyo Grande Valley viticultural area is located
in San Luis Obispo County in the State of California. The boundary is
as follows:
(1) Beginning on the ''Arroyo Grande'' map at the point of
intersection of State Route 227 and Corbit Canyon Road in Arroyo Grande
Township, the boundary proceeds approximately 0.1 mile, in a
northwesterly direction, along the roadway of State Route 227 to the
point where State Route 227 intersects with Printz Road in Poorman
Canyon in the Santa Manuela land grant;
(2) Then northwesterly, approximately 1.5 miles, along Printz Road to
its intersection with Noyes Road in the Santa Manuela land grant;
(3) Then northerly, approximately 1.5 miles, along Noyes Road to its
intersection with State Route 227 (at vertical control station ''BM
452'') in the Santa Manuela land grant;
(4) Then in a northeasterly direction in a straight line
approximately 1.4 miles to the intersection of Corbit Canyon Road with
an unnamed, unimproved road at Verde in the Santa Manuela land grant;
(5) Then approximately 1.9 miles in a generally northeasterly
direction, along the meanders of said unimproved road to its easternmost
point, prior to the road turning back in a northwesterly direction to
its eventual intersection with Biddle Ranch Road;
(6) Then in a northwesterly direction approximately 1.13 miles in a
straight line to the summit of an unnamed peak identified as having an
elevation of 626 feet in the Santa Manuela land grant;
(7) Then easterly, approximately 0.46 mile in a straight line, to the
summit of an unnamed peak identified as having an elevation of 635 feet,
in the Santa Manuela land grant;
(8) Then east northeasterly, approximately 0.27 mile in a straight
line, to the summit of an unnamed peak identified as having an elevation
of 799 feet, in the Santa Manuela land grant;
(9) Then easterly, approximately 0.78 mile in a straight line, to the
summit of an unnamed peak identified as having an elevation of 952 feet,
in the Santa Manuela land grant;
(10) Then easterly, approximately 0.7 mile in a straight line, to the
summit of an unnamed peak identified as having an elevation of 1,188
feet, in the southwest corner of section 29, T. 31 S., R. 14 E.;
(11) Then east southeasterly, approximately 0.9 mile in a straight
line, to the point at which Upper Arroyo Grande Road crosses the
spillway of Lopez Dam in section 32, T. 31 S., R. 14 E. (see ''Tar
Spring Ridge'' map);
(12) Then, in a generally easterly direction, approximately 3.64
miles along Upper Arroyo Grande Road (under construction) to the point
where the broken red line for the proposed location of said road
diverges in a northerly direction from the light duty roadbed of said
road in the Arroyo Grande land grant (north of section 35, T. 31 S., R.
14 E.);
(13) Then, in a generally northerly direction, approximately 2.5
miles, along the broken red line for the proposed location of Upper
Arroyo Grande Road to its point of intersection with an unnamed
unimproved road (this intersection being 1.2 miles northwest of Ranchita
Ranch) in the Arroyo Grande land grant;
(14) From the point of intersection of the proposed location of Upper
Arroyo Grande Road and the unnamed unimproved road, the boundary
proceeds in a straight line, east northeasterly, approximately 1.8
miles, to the summit of an unnamed peak identified as having an
elevation of 1,182 feet, in the northwest corner of section 19, T. 31
S., R. 15 E.;
(15) Then southeasterly, approximately 1.8 miles in a straight line,
to the summit of an unnamed peak identified as having an elevation of
1,022 feet, in the northeast corner of section 29, T. 31 S., R. 15 E.;
(16) Then west southwesterly, approximately 0.84 mile in a straight
line, to the summit of an unnamed peak identified as having an elevation
of 1,310 feet, in the northeast corner of section 30, T. 31 S., R. 15
E.;
(17) Then south southeasterly, approximately 1.46 miles in a straight
line, to the summit of an unnamed peak identified as having an elevation
of 1,261 feet, in section 32, T. 31 S., R. 15 E.;
(18) Then southeasterly, approximately 0.7 mile in a straight line,
to the summit of an unnamed peak identified as having an elevation of
1,436 feet, in the northwest corner of section 4, T. 32 S., R. 15 E.;
(19) Then southwesterly, approximately 1.07 miles in a straight line,
to the summit of an unnamed peak identified as having an elevation of
1,308 feet, in the Huasna land grant;
(20) Then west northwesterly, approximately 1.50 miles in a straight
line, to the summit of an unnamed peak identified as having an elevation
of 1,070 feet, along the east border of section 1, T. 32 S., R. 14 E.;
(21) Then south southeasterly, approximately 1.38 miles in a straight
line, to the summit of an unnamed peak identified as having an elevation
of 1,251 feet, in the Hausna land grant;
(22) Then southwesterly, approximately 0.95 mile in a straight line,
to the summit of an unnamed peak identified as having an elevation of
1,458 feet, in the Santa Manuela land grant;
(23) Then southeasterly, approximately 0.8 mile in a straight line,
to the summit of an unnamed peak identified as having an elevation of
1,377 feet, in the Huasna land grant;
(24) Then southwesterly, approximately 1.4 miles in a straight line,
to the summit of an unnamed peak identified as having an elevation of
1,593 feet, in the Santa Manuela land grant (See ''Nipomo'' map);
(25) Then southwesterly, approximately 1.1 miles in a straight line,
to the jeep trail immediately north of the summit of an unnamed peak
identified as having an elevation of 1,549 feet, just north of section
35, T. 32 S., R. 14 E.;
(26) Then north northwesterly, approximately 2.73 miles along the
jeep trail on Newsom Ridge to the point of intersection of said jeep
trail and an unnamed unimproved road (immediately north of section 28,
T. 32 S., R. 14 E.);
(27) Then southerly, approximately 1.63 miles along said unimproved
road to its intersection with Upper Los Berros No. 2 Road in section
33, T. 32 S., R. 14 E.;
(28) Then southwesterly, approximately 3.27 miles along the stream in
Los Berros Canyon (of which approximately 2.0 miles are along Upper Los
Berros No. 2 Road) to the point at which U.S. Highway 101 crosses said
stream in section 35, T. 12 N., R. 35 W. (See ''Oceano'' map);
(29) Then across U.S. Highway 101 and continuing in a southwesterly
direction approximately 0.1 mile to Los Berros Arroyo Grande Road;
(30) Then following Los Berros Arroyo Grande Road in generally a
northwesterly direction approximately 4 miles until it intersects with
Valley Road;
(31) Then following Valley Road in generally a northerly direction
approximately 1.2 miles until it intersects with U.S. Highway 101;
(32) Then in a northwesterly direction along U.S. Highway 101
approximately .35 mile until it intersects with State Highway 227;
(33) Then in a northeasterly and then a northerly direction along
State Highway 227 approximately 1.4 miles to the point of beginning.
(T.D. ATF-291, 55 FR 287, Jan. 4, 1990)
27 CFR 9.130 San Ysidro District.
(a) Name. The name of the viticultural area described in this
section is ''San Ysidro District.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the San Ysidro District viticultural area are four
U.S.G.S. Quadrangle (7.5 minute series) maps. They are titled:
(1) Gilroy, Calif., 1955 (photorevised 1981);
(2) Chittenden, Calif., 1955 (photorevised 1980);
(3) San Felipe, Calif., 1955 (photorevised 1971);
(4) Gilroy Hot Springs, Calif., 1955 (photorevised 1971,
photoinspected 1978.)
(c) Boundary. The San Ysidro District viticultural area is located
in Santa Clara County, California, within the Santa Clara Valley
viticultural area. The boundary is as follows:
(1) The beginning point is the intersection of California State
Highway 152 and Ferguson Road with an un-named wash, or intermittent
stream, on the Gilroy, Calif., U.S.G.S. map;
(2) From the beginning point, the boundary follows the wash northeast
as it runs co-incident with the old Grant boundary for approximately
3,800 feet;
(3) The boundary then follows the wash when it diverges from the old
Grant boundary and continues approximately 2,300 feet in a northeasterly
direction, crosses and recrosses Crews Road, then follows the wash
southeast until the wash turns northeast in section 35, T.10S., R.4E.,
on the Gilroy Hot Springs, Calif., map;
(4) The boundary then diverges from the wash, continuing in a
straight line in a southeasterly direction, across an unimproved road,
until it intersects with the 600 foot contour line.
(5) The boundary then proceeds in a straight line at about the 600
foot elevation in a southeasterly direction until it meets the minor
northerly drainage of the San Ysidro Creek;
(6) The boundary then follows the minor northerly drainage of San
Ysidro Creek southeast for approximately 2,000 feet to the seasonal pond
adjacent to Canada Road;
(7) From the seasonal pond, the boundary follows the southerly
drainage of San Ysidro Creek for about 1,300 feet until it reaches the
southwest corner of section 36, T.10S., R.4E.;
(8) The boundary then continues in a straight line in a southerly
direction across Canada Road for approximately 900 feet until it
intersects with the 600 foot contour line;
(9) The boundary follows the 600 foot contour line for approximately
6,000 feet in a generally southeasterly direction, diverges from the
contour line and continues southeast another 1,200 feet until it meets
an unimproved road near the north end of a seasonal pond on the San
Felipe, Calif., U.S.G.S. map;
(10) The boundary follows the unimproved road to Bench Mark 160 at
Highway 152.
(11) The boundary then follows Highway 152 in a northwesterly
direction across the northeast corner of the Chittenden, Calif.,
U.S.G.S. map, and back to the beginning point at the junction of
Ferguson Road and Highway 152.
(T.D. ATF-305, 55 FR 47749, Nov. 15, 1990)
27 CFR 9.131 Mt. Harlan.
(a) Name. The name of the viticultural area described in this
section is ''Mt. Harlan.''
Approved Maps. The appropriate maps for determining the boundaries
of the ''Mt. Harlan'' viticultural area are two U.S.G.S. Quadrangle
(7.5 Minute Series) maps. They are titled:
(1) Mt. Harlan, California (Photorevised (1984)).
(2) Paicines, California (Photorevised (1984)).
(c) Boundaries. (1) The point of beginning is the unnamed 3,063'
peak on the county line between San Benito and Monterey Counties in
Township 14 S., Range 5 E., Section 34 of the ''Mt. Harlan,''
California Quadrangle map.
(2) From the point of beginning on the Mt. Harlan Quadrangle map
proceed in a generally northwesterly direction along the county line
through Sections 34 and 33, briefly into Section 28 and back through
Section 33, and then through Sections 32, 29, and 30 all in Township 14
S., Range 5 E., to the point at which the county line intersects the
line between Sections 30 and 19 of said Township and Range.
(3) Thence proceed in a straight line northeast approximately 750
feet to the commencement of the westernmost stream leading into
Pescadero Creek. The stream commences in the southwest corner of
Section 19 in Township 14 S., Range 5 E.
(4) Thence following the stream in a northeasterly direction to its
intersection with the 1,800-foot contour line near the center of Section
19 in Township 14 S., Range 5 E.
(5) Thence following the 1,800' contour line in a southeasterly and
then northeasterly direction through Sections 19, 20, 17, 16, 15, 14,
then through the area north of Section 14, then southerly through
Section 13 on the Mt. Harlan Quadrangle map and continuing on the
''Paicines,'' California Quadrangle map to the point at which the
1800-foot contour line intersects the line between Sections 13 and 24 of
Township 14 S., Range 5 E.
(6) Thence along the 1,800' contour line through Section 24, back up
through Section 13, and then in a southerly direction through Sections
18, 19, and 30 (all on the Paicines Quadrangle map), then westerly
through Section 25 on the Paicines Quadrangle map and continuing on the
Mt. Harlan Quadrangle map, and then through Section 26 to the point of
intersection of said 1,800' contour and Thompson Creek near the center
of Section 26 in Township 14 S., Range 5 E., on the Mt. Harlan
Quadrangle map.
(7) Thence southwesterly along Thompson Creek to its commencement in
the northwest corner of Section 34, Township 14 S., Range 5 E.
(8) Thence in a straight line to the beginning point.
(T.D. ATF-304, 55 FR 47747, Nov. 15, 1990)
27 CFR 9.132 Rogue Valley.
(a) Name. The name of the viticultural area described in this
section is ''Rouge Valley.''
(b) Approved map. The appropriate map for determining the boundaries
of the Rogue Valley viticultural area is one U.S.G.S. map titled
''Medford,'' scale 1:250,000 (1955, revised 1976).
(c) Boundaries. The Rogue Valey viticultural area is located
entirely within Jackson and Josephine Counties in southwestern Oregon.
The boundaries are as follows:
(1) Beginning at the point of intersection of Interstate 5 and the
Josephine County/Douglas County line approximately 20 miles north of
Grants Pass, the boundary proceeds southerly and southwesterly along
U.S. Interstate 5 to and including the town of Wolf Creek;
(2) Then westerly and southerly out of the town of Wolf Creek along
the Southern Pacific Railway Line to and including the town of Hugo;
(3) Then southwesterly along the secondary, hard surface road known
as Hugo Road to the point where the Hugo Road crosses Jumpoff Joe Creek;
(4) Then westerly and down stream along Jumpoff Joe Creek to the
intersection of Jumpoff Joe Creek and the Rogue River;
(5) Then northwesterly and down stream along the Rogue River to the
first point where the Wild and Scenic Rogue River designated area
touches the easterly boundary of the Siskiyou National Forest just south
of Galice;
(6) Then in a generally southwesterly direction (with many
diversions) along the easterly border of the Siskiyou National Forest to
the 42 degree 0 minute latitude line;
(7) Then easterly along the 42 degree 0 minute latitude line to the
point where the Siskiyou National Forest again crosses into Oregon
approximately 1 mile east of U.S. Highway 199;
(8) Then in a generally northeasterly direction and then a
southeasterly direction (with many diversions) along the northern
boundary of the Siskiyou National Forest to the point where the Siskiyou
National Forest touches the Rogue River National Forest at Big Sugarloaf
Peak;
(9) Then in a generally easterly direction (with many diversions)
along the northern border of the Rogue River National Forest to the
point where the Rogue River National Forest intersects with Slide Creek
approximately 6 miles southeast of Ashland;
(10) Then southeasterly and northeasterly along Slide Creek to the
point where it intersects State Highway 273;
(11) Then northwesterly along State Highway 273 to the point where it
intersects State Highway 66;
(12) Then in an easterly direction approximately 5 miles along State
Highway 66 to the east line of Township 39 South, Range 2 East (T39S,
R2E);
(13) Then following the east line of T39S, R2E, in a northerly
direction to the northeast corner of T39S, R2E;
(14) Then westerly approximately 5 miles along the north line of
T39S, R2E, to the 2,600 foot contour line;
(15) Then in a northerly direction following the 2,600 foot contour
line across Walker Creek and then in a southwesterly direction to the
point where the 2,600 foot contour line touches the east line of T38S,
R1E;
(16) Then northerly along the east line of T38S, R1E, to the
northeast corner of T38S, R1E;
(17) Then westerly along the north line of T38S, R1E, to the
northwest corner of T38S, R1E;
(18) Then northerly along the west line of T37S, R1E, to the
northwest corner of T37S, R1E.
(19) Then easterly along the north lines of T37S, R1E, and T37S, R2E,
to the southeast corner of T36S, R2E;
(20) Then northerly along the east line of T36S, R2E, to the
northeast corner of T36S, R2E;
(21) Then westerly along the north line of T36S, R2E, to the
northwest corner of T36S, R2E;
(22) Then northerly along the east line of T35S, R1E, to the
northeast corner of T35S, R1E;
(23) Then westerly along the north line of T35S, R1E, to the
northwest corner of T35S, R1E;
(24) Then northerly along the east line of T34S, R1W, to the
northeast corner of T34S, R1W;
(25) Then westerly along the north lines of T34S, R1E; T34S, R2W;
T34S, R3W; T34S, R4W; and T34S, R5W, to the northwest corner of T34S,
R5W;
(26) Then northerly along the west line of T33S, R5W, to the
Josephine County/Douglas County line;
(27) Then westerly along the Josephine County/Douglas County line to
U.S. Interstate 5, the point of beginning.
(T.D. ATF-310, 56 FR 2435, Jan. 23, 1991)
27 CFR 9.135 Virginia's Eastern Shore.
(a) Name. The name of the viticultural area described in this
section is ''Virginia's Eastern Shore.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the ''Virginia's Eastern Shore'' viticultural area are 3
U.S.G.S. Quadrangle (1:250,000 Series) maps. They are titled:
(1) Eastville, VA.; N.C.; MD., 1946 (revised 1969).
(2) Salisbury, MD.; DEL.; N.J.; VA., 1946 (revised 1969).
(3) Richmond VA.; MD., 1973.
(c) Boundary. The Virginia's Eastern Shore viticultural area is
located in Accomack and Northampton counties, Virginia. The boundary is
as follows:
(1) The beginning point is the intersection of the Virginia/Maryland
border and Chincoteague Bay, near Greenbackville on the Salisbury, MD.,
U.S.G.S. map;
(2) From the beginning point, the boundary follows the coastline in a
southwesterly direction. Where there are marshes indicated on the
U.S.G.S. maps, the boundry is the inland side of these marshes;
(3) When the boundary reaches the southernmost point of the
peninsula, on the Eastville, VA., U.S.G.S. map, the boundary turns and
proceeds in a northwesterly direction, again following the coastline
around Cherrystone Inlet on the Richmond, VA., U.S.G.S. map;
(4) The boundary continues to follow the coastline and the inland
side of any marshes indicated on the U.S.G.S. maps in a northeasterly
direction, until it reaches the Virginia/Maryland border on the
Eastville, VA., U.S.G.S. map;
(5) The boundary then follows the Virginia/Maryland border back to
the beginning point at Chincoteague Bay on the Salisbury, MD., U.S.G.S.
map.
(T.D. ATF-309, 56 FR 24, Jan. 2, 1991)
27 CFR 9.136 Texas Hill Country.
(a) Name. The name of the viticultural area described in this
section is ''Texas Hill Country.''
(b) Approved maps. The appropriate maps for determining the
boundaries of the ''Texas Hill Country'' viticultural area are 7
U.S.G.S. (scale 1:250,000) maps. They are titled:
(1) Brownwood, Texas, 1954 (revised 1974);
(2) Sonora, Texas, 1954 (revised 1978);
(3) Llano, Texas, 1954 (revised 1975);
(4) Austin, Texas, 1954 (revised 1974);
(5) Del Rio, Texas, 1958 (revised 1969);
(6) San Antonio, Texas, 1954 (revised 1980);
(7) Seguin, Texas, 1953 (revised 1975).
(c) Boundary. The Texas Hill Country viticultural area is located in
portions of McCulloch, San Saba, Lampasas, Burnet, Travis, Williamson,
Llano, Mason, Menard, Kimble, Gillespie, Blanco, Hays, Kendall, Kerr,
Edwards, Real, Bandera, Bexar, Comal, Guadalure, Medina, and Uvalde
counties, in the State of Texas. The boundary is as follows:
(1) The beginning point is the intersection of Interstate Highway 35
and State highway 29 to the north of the city of Austin, on the Austin
Texas, U.S.G.S. map;
(2) From the beginning point, the boundary follows State highway 29
in a west-northwesterly direction to the intersection with U.S. Highway
183;
(3) The boundary then follows U.S. Highway 183 in a northwesterly
direction to the top of the Austin map and across the northeast corner
of the Llano, Texas, U.S.G.S. map, to the intersecton with State Highway
190 in Lometa, on the Brownwood, Texas, U.S.G.S. map;
(4) The boundary then follows State Highway 190 in a southwesterly
direction through San Saba and Brady on the Brownwood map to the
intersection of U.S. Highway 83 at Menard, on the Llano, Texas, U.S.G.S.
map;
(5) The boundary follows U.S. highway 83 in a southerly direction to
the town of Junction, where it meets U.S. Highway 377 (Llano map);
(6) The boundary then follows U.S. Highway 377 southwest to the town
of Rocksprings, on the Sonora, Texas, U.S.G.S. map, where it meets State
Highway 55;
(7) The boundary then follows State Highway 55 in a southeasterly
direction across the southeast portion of the Del Rio, Texas, U.S.G.S.
map, and continues to the town of Uvalde, on the San Antonio, Texas,
U.S.G.S. map, where it meets U.S. Highway 83;
(8) The boundary then follows U.S. Highway 83 south for approximately
2 miles, until it meets U.S. Highway 90;
(9) The boundary then follows U.S. Highway 90 east across the San
Antonio map to its intersection with Loop 410 in the city of San
Antonio;
(10) The boundary then follows Loop 410 to the west of San Antonio,
until it meets Interstate Highway 35;
(11) The boundary then follows Interstate Highway 35 in a
northeasterly direction across the San Antonio map and then across the
northwest corner of the Seguin, Texas, U.S.G.S. map until it reaches the
beginning point at the intersection with State highway 29 on the Austin,
Texas, U.S.G.S. map.
(T.D. ATF-318, 56 FR 60923, Nov. 29, 1991)
27 CFR 9.137 Grand Valley.
(a) Name. The name of the viticultural area described in this
section is ''Grand Valley.''
(b) Approved maps. The appropriate maps for determining the boundary
of the Grand Valley viticultural area are six U.S.G.S. (7.5 minute
series) topographical maps of the 1:24,000 scale:
(1) ''Palisade Quadrangle, Colorado,'' edition of 1962.
(2) ''Clifton Quadrangle, Colorado,'' edition of 1962, photorevised
1973.
(3) ''Grand Junction Quadrangle, Colorado,'' edition of 1962,
photorevised 1973.
(4) ''Colorado National Monument Quadrangle, Colorado,'' edition of
1962, photorevised 1973.
(5) ''Fruita Quadrangle, Colorado,'' edition of 1962, photorevised
1973.
(6) ''Corcoran Point Quadrangle, Colorado,'' edition of 1962.
(c) Boundary. The Grand Valley viticultural area is located entirely
within Mesa County, Colorado, in the western part of the State. The
boundary is as follows:
(1) The beginning point is located on the Palisade quadrangle map at
a point northeast of the city of Palisade where Interstate 70 crosses
the Colorado River and intersects with U.S. Highways 6 and 24, adjacent
to and immediately west of the Orchard Mesa Canal Aqueduct;
(2) From the beginning point, the boundary proceeds due east to the
adjacent Orchard Mesa Canal Aqueduct and then in a southerly direction
along the Orchard Mesa Canal Aqueduct to an unnamed creek in the western
part of section 11, Township 11 South, Range 98 West (T. 11 S., R. 98
W.);
(3) Thence in a southeasterly direction along the unnamed creek to
its intersection with the 5000-foot contour line in the northeast corner
of section 1, T. 1 S., R. 2 E.;
(4) Thence in a northwesterly and then a southerly direction along
the 5000-foot contour line to its intersection with Watson Creek in
section 12, T. 1 S., R. 2 E.;
(5) Thence in a southeasterly direction along Watson Creek to its
intersection with the electrical power lines in the southern part of
section 12, T. 1 S., R. 2 E.;
(6) Thence in a southwesterly direction along the electrical power
lines along the northern slope of Horse Mountain to that point where the
power lines intersect with the Jeep Trail in the central part of section
15, T. 1 S., R. 2 E.;
(7) Thence in a northwesterly direction along the Jeep Trail to its
intersection with Orchard Mesa Canal No. 2 on the western border of
section 10, T. 1 S., R. 2 E.;
(8) Thence in a generally southwesterly direction along Orchard Mesa
Canal No. 2 through the Clifton quadrangle map to the Canal's junction
with the Gunnison River on the Grand Junction quadrangle map (western
part of section 31, T. 1 S., R. 1 E.);
(9) Thence in a generally northwesterly direction along the Gunnison
River to its junction with the Colorado River in section 22, T. 1 S.,
R. 1 W.;
(10) Thence continuing in a northwesterly direction along the
Colorado River to the bridge where County Road 340 crosses the river
(Section 15, T. 1 S., R. 1 W.);
(11) Thence in a southwesterly direction along County Road 340
approximately .2 mile to its intersection with a secondary highway, hard
surface road, known locally as Monument Road;
(12) Thence in a southwesterly direction along Monument Road to the
boundary of the Colorado National Monument, located on the Colorado
National Monument quadrangle map (section 30, T. 1 S., R. 1 W.);
(13) Thence in a generally northwesterly direction along the boundary
of the Colorado National Monument to its intersection with County Road
340 (known locally as Broadway) on the northern border of section 32, T.
1 N., R. 2 W.;
(14) Thence in a generally northerly direction along County Road 340
to the city of Fruita where County Road 340 (known locally as Cherry
Street) intersects K Road on the Fruita quadrangle map;
(15) Thence due east on K Road to the northeast corner of section 17,
T. 1 N., R. 1 W., on the Corcoran Point quadrangle map, then extending
in the same direction in a straight line along the northern boundary of
section 16, T. 1 N., R. 1 W. to the intersection with the Government
Highline Canal;
(16) Thence in a southeasterly direction along the Government
Highline Canal to its intersection with U.S. Interstate 70 on the Grand
Junction quadrangle map;
(17) Thence in an easterly direction along U.S. Interstate 70 through
the Clifton quadrangle map to where Interstate 70 crosses the Colorado
River and intersects with U.S. Highways 6 and 24 on the Palisade
quadrangle map, the point of beginning.
(T.D. ATF-317, 56 FR 59216, Nov. 25, 1991)
27 CFR 9.138 Benmore Valley.
(a) Name. The name of the viticultural area described in this
section is ''Benmore Valley.''
(b) Approved Maps. The appropriate maps for determining the
boundaries of the Benmore Valley viticultural area are two U.S.G.S.
maps. They are entitled:
(1) ''Hopland, CA,'' 7.5 Minute Series, edition of 1960,
(photoinspected 1975); and
(2) ''Purdys Gardens, CA,'' 7.5 Minute Series, edition of 1958,
(photoinspected 1975).
(c) Boundaries. The Benmore Valley viticultural area is located in
the southwest corner of Lake County, California. It lies entirely
within the North Coast viticultural area. The beginning point is an
unnamed peak of 2788 feet elevation found in the southeast portion of
section 35, T. 14 N., R. 11 W., on the ''Purdys Gardens, CA'' U.S.G.S.
map:
(1) Then southwest in a straight line to the point where an unnamed
unimproved road crosses the south section line of section 35, T. 14 N.,
R. 11 W., west of Benmore Creek;
(2) Then following the unnamed unimproved road south to the
intersection with the boundary between Lake and Mendocino Counties;
(3) Then following the county boundary between Lake and Mendocino
Counties east and south to the intersection with the 2800 foot contour
line;
(4) Then following the 2800 foot contour line in a northerly and then
southernly direction to its intersection with the boundary between Lake
and Mendocino Counties on the southern edge of section 2, T. 13 N., R.
11 W;
(5) Then following the boundary between Lake and Mendocino Counties
east to the point of intersection of sections 1, 2, 11, and 12, T. 13
N., R. 11 W;
(6) Then southeasterly in a straight line to an unnamed peak of 2769
feet elevation in the center of section 12, T. 13 N., R. 11 W;
(7) Then south in a straight line to the point where the boundary
between Lake and Mendocino Counties changes from an east-west direction
to a north-south direction;
(8) Then in a straight line in an easterly direction to an unnamed
peak of 2883 feet elevation in the southwestern portion of section 5, T.
13 N., R. 10 W;
(9) Then northeast in a straight line to the easternmost peak of an
unnamed ridge with four peaks in the center of section 5, T. 13 N., R.
10 W;
(10) Then northerly in a straight line to an unnamed peak of 2647
feet elevation near the north section line of section 5, T. 13 N., R.
10 W;
(11) Then westerly in a straight line to the point of intersection
between section 5, T. 13 N., R 10 W., section 31, T. 14 N., R. 10 W.,
and section 1, T. 13 N., R. 11 W;
(12) Then northwest in a straight line to an unnamed peak of 2904
feet elevation in the north portion of section 1, T. 13 N., R. 11 W;
(13) Then northwest in a straight line to an unnamed peak of 2788
feet elevation, the point of beginning.
(T.D. ATF-315, 56 FR 52191, Oct. 18, 1991)
27 CFR 9.140 Atlas Peak.
(a) Name. The name of the viticultural area described in this
section is ''Atlas Peak.''
(b) Approved maps. The appropriate maps of determining the
boundaries of the Atlas Peak viticultural area are two U.S.G.S. maps.
They are entitled:
(1) ''Yountville, Calif.,'' 7.5 minute series, edition of 1951,
(photorevised 1968); and
(2) ''Capell Valley, Calif.,'' 7.5 minute series, edition of 1951,
(photorevised 1968).
(c) Boundaries. The Atlas Peak viticultural area is located in Napa
County, California. It lies entirely within the Napa Valley
viticultural area. The beginning point is Haystack (peak) found in
section 21, T. 7 N., R. 4 W. on the ''Yountville'' U.S.G.S. map;
(1) From the beginning point, the boundary proceeds south in a
straight line approximately 0.5 miles, to the highest point of an
unnamed peak of 1443 feet elevation on the boundary of sections 21 and
28, T. 7 N., R. 4 W.;
(2) Then southeast in a straight line approximately one mile to an
unnamed pass with an elevation of 1485 feet, located on Soda Canyon
Road;
(3) Then easterly in a straight line approximately 0.5 miles to an
unnamed peak of 2135 feet elevation;
(4) Then in a generally southeasterly direction, as a series of five
straight lines connecting the highest points of unnamed peaks with
elevations of 1778, 2102, 1942, 1871 and 1840 feet, ending in the center
of section 2, T. 6 N., R. 4 W.;
(5) Then southeast in a straight line approximately 1.8 miles to the
highest point of an unnamed peak of 1268 feet elevation in section 12,
T. 6 N., R. 4 W. on the Capell Valley U.S.G.S. map;
(6) Then east-southeast in a straight line approximately 1.1 miles to
the point where an unnamed tributary stream enters Milliken Creek,
immediately south of the Milliken Reservoir in section 7, T. 6 N., R.
3 W.;
(7) Then following the unnamed stream east-northeast approximately
0.5 miles to its source;
(8) Then northeast in a straight line approximately 0.5 miles,
through the highest point of an unnamed peak of 1846 feet elevation, to
the 1600 foot contour line in the eastern portion of section 8, T. 6
N., R. 3 W.;
(9) Then following the 1600 foot contour line generally north and
west for approximately 10 miles, to the point of intersection with the
boundary line between sections 12 and 13, T. 7 N., R. 4 W. on the
Yountville U.S.G.S. map;
(10) Then following the section boundary line west approximately 1.1
miles to the intersection with an unnamed, unimproved road;
(11) Then northwest in a straight line approximately 0.7 miles to the
highest point of an unnamed peak of 2114 feet elevation, located in
section 10, T. N., R. 4 W.;
(12) Then northwest in a straight line approximately 0.7 miles to the
highest point of an unnamed peak of 2023 feet elevation, located in
section 10, T. N., R. 4 W.;
(13) Then southwest in a straight line approximately 2.2 miles to
Haystack (peak), the point of beginning.
(T.D. ATF-320, 57 FR 2681, Jan. 22, 1992)
27 CFR 9.140 PART 10 -- COMMERCIAL BRIBERY
27 CFR 9.140 Subpart A -- Scope of Regulations
Sec.
10.1 General.
10.2 Territorial extent.
10.3 Application.
10.4 Jurisdictional limits.
27 CFR 9.140 Subpart B -- Definitions
10.11 Meaning of terms.
27 CFR 9.140 Subpart C -- Commercial Bribery
10.21 Commercial bribery.
10.22 Employee associations.
10.23 Gifts or payments to wholesalers.
10.24 Sales promotion contests.
Authority: 49 Stat. 981, as amended (27 U.S.C. 205).
Source: T.D. ATF-74, 45 FR 63257, Sept. 30, 1980, unless otherwise
noted.
27 CFR 9.140 Subpart A -- Scope of Regulations
27 CFR 10.1 General.
The regulations in this part, issued pursuant to section 5 of the
Federal Alcohol Administration Act (27 U.S.C. 205), specify practices
which are prohibited by subsection (c), ''Commercial bribery.'' This
part does not attempt to enumerate all of the practices prohibited by
section 5(c) of the Act. Nothing in this part shall exempt any person
from the requirements of any State law or regulation.
27 CFR 10.2 Territorial extent.
This part applies to the several States of the United States, the
District of Columbia, and Puerto Rico.
27 CFR 10.3 Application.
(a) General. The regulations in this part apply to transactions
between industry members and employees, officers, or representatives of
trade buyers.
(b) Transactions involving State agencies. The regulations in this
part apply only to transactions between industry members and employees
of State agencies operating as retailers, wholesalers, or both. The
regulations do not apply to State agencies with regard to their dealings
with employees, officers, or representatives of trade buyers.
27 CFR 10.4 Jurisdictional limits.
(a) General. The regulations in this part apply where:
(1) The industry member induces a trade buyer to purchase distilled
spirits, wine, or malt beverages from such industry member to the
exclusion in part of products sold or offered for sale by other persons
in interstate or foreign commerce; and
(2) If: (i) The inducement is made in the course of interstate or
foreign commerce; or
(ii) The industry member engages in the practice of using an
inducement to such an extent as substantially to restrain or prevent
transactions in interstate or foreign commerce in any such products; or
(iii) The direct effect of the inducement is to prevent, deter,
hinder, or restrict other persons from selling or offering for sale any
such products to such retailer in interstate or foreign commerce.
(b) Malt beverages. In the case of malt beverages, this part applies
to transactions between an employee, officer, or representative of a
trade buyer in any State and a brewer, importer, or wholesaler of malt
beverages inside or outside such State only to the extent that the law
of such State imposes requirements similar to the requirements of
section 5(c) of the Federal Alcohol Administration Act (27 U.S.C.
205(c)), with respect to similar transactions between an employee,
officer, or representative of a trade buyer in such State and a brewer,
importer, or wholesaler of malt beverages in such State.
27 CFR 10.4 Subpart B -- Definitions
27 CFR 10.11 Meaning of terms.
As used in this part, unless the context otherwise requires, terms
have the meanings given in this section. Any other term defined in the
Federal Alcohol Administration Act and used in this part shall have the
meaning assigned to it by that Act.
Act. The Federal Alcohol Administration Act.
Industry member. Any person engaged in business as a distiller,
brewer, recitifier, blender, or other producer, or as an importer or
wholesaler of distilled spirits, wine or malt beverages, or as a
bottler, or warehouseman and bottler, of distilled spirits; industry
member does not include an agency of a State or political subdivision
thereof, or an officer or employee of such agency.
Officer. All corporate executives, including presidents, vice
presidents, treasurers, and chief executive officers.
Product. Distilled spirits, wine or malt beverages, as defined in the
Federal Alcohol Administration Act.
Trade buyer. Any person who is a wholesaler or retailer of distilled
spirits, wine, or malt beverages.
27 CFR 10.11 Subpart C -- Commercial Bribery
27 CFR 10.21 Commercial bribery.
It is unlawful for an industry member, directly or indirectly or
through an affiliate, to induce a trade buyer to purchase the industry
member's products, to the complete or partial exclusion of products sold
or offered for sale by other persons in interstate or foreign commerce,
by offering or giving a bonus, premium, compensation, or other thing of
value to any officer, employee, or representative of the trade buyer.
The bonus, premium, compensation, or other thing of value need not be
offered or given for the purpose of directly inducing a trade buyer to
purchase from the seller, but rather is applicable if an industry member
induces officers, employees or representatives of the trade buyer to
promote sales of the industry member's products and thereby indirectly
induces the trade buyer to purchase from the industry member.
27 CFR 10.22 Employee associations.
Gifts, donations, and other payments such as for advertising in
publications, by an industry member, to trade buyer employee
associations are considered the same as bonuses, premiums, compensation,
or other things of value given directly to the employees, since the
benefits resulting from the gifts or payments flow to the individual
members of the association.
27 CFR 10.23 Gifts or payments to wholesalers.
Although industry members are not prohibited from offering or giving
money or other things of value to a wholesale entity (i.e., the
corporation, partnership, or individual who owns the business), the
wholesaler will be considered as acting as a mere conduit between its
officers, employees, or representatives and the industry member, if:
(a) There is an agreement or understanding, implied or explicit, that
the money or thing of value will be passed on to the officers,
employees, or representatives, or
(b) It is obvious by the very nature of the item given (such as a
free trip) that a pass through to the officers, employees, or
representatives is clearly contemplated, or
(c) The records of the recipient wholesaler do not accurately reflect
such money or item as an asset or the wholesale entity, thus being
subject to all ensuing tax consequences as distinguished from the
receipt of the money or item as a personal asset of an officer,
employee, or representative.
27 CFR 10.24 Sales promotion contests.
Sales contests sponsored by an industry member which offer prizes
directly or indirectly to trade buyer officers, employees or
representatives are inducements within the meaning of the Act.
27 CFR 10.24 PART 11 -- CONSIGNMENT SALES
27 CFR 10.24 Subpart A -- Scope of Regulations
Sec.
11.1 General.
11.2 Territorial extent.
11.3 Application.
11.4 Jurisdictional limits.
27 CFR 10.24 Subpart B -- Definitions
11.11 Meaning of terms.
27 CFR 10.24 Subpart C -- Unlawful Sales Arrangements
11.21 General.
11.22 Consignment sales.
11.23 Sales conditioned on the acquisition of other products.
27 CFR 10.24 Subpart D -- Rules for the Return of Distilled Spirits,
Wine, and Malt Beverages
11.31 General.
11.32 Defective products.
11.33 Error in products delivered.
11.34 Products which may no longer be lawfully sold.
11.35 Termination of business.
11.36 Termination of franchise.
11.37 Change in product.
11.38 Discontinued products.
11.39 Seasonal dealers.
11.45 Overstocked and slow-moving products.
11.46 Seasonal products.
Authority: 49 Stat. 981, as amended (27 U.S.C. 205).
Source: T.D. ATF-74, 45 FR 63258, Sept. 23, 1980, unless otherwise
noted.
27 CFR 10.24 Subpart A -- Scope of Regulations
27 CFR 11.1 General.
The regulations in this part, issued pursuant to section 5 of the
Federal Alcohol Administration Act (27 U.S.C. 205), specify sales
arrangements prohibited by subsection (d), ''Consignment sales'' and
contain guidelines concerning the return of distilled spirits, wine, and
malt beverages from a trade buyer. This part does not attempt to
enumerate all of the sales arrangements prohibited by section 5(d) of
the Act. Nothing in this part shall operate to exempt any person from
the requirements of any State law or regulation.
27 CFR 11.2 Territorial extent.
This part applies to the several States of the United States, the
District of Columbia, and Puerto Rico.
27 CFR 11.3 Application.
(a) General. The regulations in this part apply to transactions
between industry members and trade buyers.
(b) Transactions involving State agencies. The regulations in this
part apply to transactions involving State agencies operating as
retailers or wholesalers.
27 CFR 11.4 Jurisdictional limits.
(a) General. The regulations in this part apply where:
(1) The industry member sells, offers for sale, or contracts to sell
to a trade buyer engaged in the sale of distilled spirits, wines, or
malt beverages, or for any such trade buyer to purchase, offer to
purchase, or contract to purchase, any such products on consignment or
under conditional sale or with the privilege of return or on any basis
other than a bona fide sale, or where any part of such transaction
involves, directly or indirectly, the acquisition by such person from
the trade buyer or the agreement to acquire from the trade buyer other
distilled spirits, wine, or malt beverages; and,
(2) If: (i) The sale, purchase, offer or contract is made in the
course of interstate or foreign commerce; or
(ii) The industry member engages in using the practice to such an
extent as substantially to restrain or prevent transactions in
interstate or foreign commerce in any such products; or
(iii) The direct effect of the sale, purchase, offer or contract is
to prevent, deter, hinder, or restrict other persons from selling or
offering for sale any such products to such trade buyer in interstate or
foreign commerce.
(b) Malt beverages. In the case of malt beverages, this part applies
to transactions between a retailer in any State and a brewer, importer,
or wholesaler of malt beverages inside or outside such State only to the
extent that the law of such State imposes requirements similar to the
requirements of section 5(d) of the Federal Alcohol Administration Act
(27 U.S.C. 205(d)), with respect to similar transactions between a
retailer in such State and a brewer, importer, or wholesaler of malt
beverages in such State.
27 CFR 11.4 Subpart B -- Definitions
27 CFR 11.11 Meaning of terms.
As used in this part, unless the context otherwise requires, terms
have the meanings given in this section. Any other term defined in the
Federal Alcohol Administration Act and used in this part shall have the
meaning assigned to it by that Act.
Act. The Federal Alcohol Administration Act.
Exchange. The transfer of distilled spirits, wine, or malt beverages
from a trade buyer to an industry member with other products taken as a
replacement.
Industry member. Any person engaged in business as a distiller,
brewer, rectifier, blender, or other producer, or as an importer or
wholesaler of distilled spirits, wine or malt beverages, or as a bottler
or warehouseman and bottler, of distilled spirits.
Product. Distilled spirits, wine or malt beverages, as defined in the
Federal Alcohol Administration Act.
Return. The transfer of distilled spirits, wine, or malt beverages
from a trade buyer to the industry member from whom purchased, for cash
or credit.
Trade buyer. Any person who is a wholesaler or retailer of distilled
spirits, wine or malt beverages.
27 CFR 11.11 Subpart C -- Unlawful Sales Arrangements
27 CFR 11.21 General.
It is unlawful for an industry member to sell, offer for sale, or
contract to sell to any trade buyer, or for any such trade buyer to
purchase, offer to purchase, or contract to purchase any products (a) on
consignment; or (b) under conditional sale; or (c) with the privilege
of return; or (d) on any basis other than a bona fide sale; or (e) if
any part of the sale involves, directly or indirectly, the acquisition
by such person of other products from the trade buyer or the agreement
to acquire other products from the trade buyer. Transactions involving
the bona fide return of products for ordinary and usual commercial
reasons arising after the product has been sold are not prohibited.
27 CFR 11.22 Consignment sales.
Consignment sales are arrangements wherein the trade buyer is under
no obligation to pay for distilled spirits, wine, or malt beverages
until they are sold by the trade buyer.
27 CFR 11.23 Sales conditioned on the acquisition of other products.
(a) General. A sale in which any part of the sale involves, directly
or indirectly, the acquisition by the industry member from the trade
buyer, or the agreement, as a condition to present or future sales, to
accept other products from the trade buyer is prohibited.
(b) Exchange. The exchange of one product for another is prohibited
as a sales transaction conditioned on the acquisition of other products.
However, the exchange of a product for equal quantities (case for case)
of the same type and brand of product, in containers of another size is
not considered an acquisition of ''other'' products and is not
prohibited if there was no direct or implied privilege of return
extended when the product was originally sold. Industry members may
make price adjustments on products eligible for exchange under this
paragraph.
27 CFR 11.23 Subpart D -- Rules for the Return of Distilled Spirits, Wine, and Malt Beverages
27 CFR 11.31 General.
(a) Section 5(d) of the Act provides, in part, that it is unlawful to
sell, offer to sell, or contract to sell products with the privilege of
return for any reason, other than those considered to be ''ordinary and
usual commercial reasons'' arising after the product has been sold.
Sections 11.32 through 11.39 specify what are considered ''ordinary and
usual commercial reasons'' for the return of products, and outline the
conditions and limitations for such returns.
(b) An industry member is under no obligation to accept the return of
products for the reasons listed in 11.32 through 11.39.
27 CFR 11.31 Exchanges and Returns for Ordinary and Usual Commercial Reasons
27 CFR 11.32 Defective products.
Products which are unmarketable because of product deterioration,
leaking containers, damaged labels, or mutilated and missing strip
stamps may be exchanged for an equal quantity of identical products.
27 CFR 11.33 Error in products delivered.
Any discrepancy between products ordered and products delivered may
be corrected, within a reasonable period after delivery, by exchange of
the products delivered for those which were ordered, or by a return for
cash or credit against outstanding indebtedness.
27 CFR 11.34 Products which may no longer be lawfully sold.
Products which may no longer be lawfully sold may be returned for
cash or credit against outstanding indebtedness. This would include
situations where, due to a change in law or regulation, a particular
size or brand is no longer permitted to be sold.
27 CFR 11.35 Termination of business.
Products on hand at the time a trade buyer terminates operations may
be returned for cash or credit against outstanding indebtedness. This
does not include a temporary seasonal shutdown (see 11.40).
27 CFR 11.36 Termination of franchise.
When an industry member has sold products for cash or credit to one
of its wholesalers and the distributorship arrangement is subsequently
terminated, stocks of the product on hand may be returned for cash or
credit against outstanding indebtedness.
27 CFR 11.37 Change in product.
A trade buyer's inventory of a product which has been changed in
formula, proof, label or container (subject to 11.46) may be exchanged
for equal quantities of the new version of that product.
27 CFR 11.38 Discontinued products.
When a producer or importer discontinues the production or
importation of a product, a trade buyer's inventory of that product may
be returned for cash or credit against outstanding indebtedness.
27 CFR 11.39 Seasonal dealers.
Industry members may accept the return of products from retail
dealers who are only open a portion of the year, if the products are
likely to spoil during the off season. These returns will be for cash
or for credit against outstanding indebtedness.
27 CFR 11.39 Exchanges and Returns for Reasons Not Considered Ordinary and Usual
27 CFR 11.45 Overstocked and slow-moving products.
The return or exchange of a product because it is overstocked or
slow-moving does not constitute a return for ''ordinary and usual
commercial reasons.''
27 CFR 11.46 Seasonal products.
The return or exchange of products for which there is only a limited
or seasonal demand, such as holiday decanters and certain distinctive
bottles, does not constitute a return for ''ordinary and usual
commercial reasons.''
27 CFR 11.46 PART 12 -- FOREIGN NONGENERIC NAMES OF GEOGRAPHIC SIGNIFICANCE USED IN THE DESIGNATION OF WINES
27 CFR 11.46 Subpart A -- General Provisions
Sec.
12.1 Scope.
12.2 Territorial extent.
12.3 Procedure for recognition of foreign distinctive designations.
27 CFR 11.46 Subpart B -- (Reserved)
27 CFR 11.46 Subpart C -- Foreign Nongeneric Names of Geographic
Significance
12.21 List of examples of names by country.
27 CFR 11.46 Subpart D -- Foreign Nongeneric Names Which Are
Distinctive Designations of Specific Grape Wines
12.31 List of recognized names by country.
Authority: 27 U.S.C. 205.
Source: T.D. ATF-296, 55 FR 17967, Apr. 30, 1990, unless otherwise
noted.
27 CFR 11.46 Subpart A -- General Provisions
27 CFR 12.1 Scope.
The regulations in this part relate to foreign names of geographic
significance used in the designation of wines which are recognized as
nongeneric under 27 CFR 4.24, and include those nongeneric names which
the Director has found to be distinctive designations of wine, as
defined in 4.24(c)(1)of this chapter.
27 CFR 12.2 Territorial extent.
This part applies to the several States of the United States, the
District of Columbia, and Puerto Rico.
27 CFR 12.3 Procedure for recognition of foreign distinctive
designations.
(a) Procedure. Under the provisions of 27 CFR 71.41(c), the Director
may approve petitions requesting ATF recognition of names of geographic
significance which are the distinctive designations of specific wines
under 4.24(c) of this chapter.
(b) Format. A petition shall be in the form of a letterhead
application requesting that ATF recognize the distinctive wine
designation listed in their petition. The petition should present
evidence to support a finding that the geographic designation is known
to the U.S. consumer and trade as the designation of a specific wine of
a particular place or region, distinguishable from all other wines. All
background material and supporting data submitted will be made part of
the application and will be considered in the review process.
27 CFR 12.3 Subpart B -- (Reserved)
27 CFR 12.3 Subpart C -- Foreign Nongeneric Names of Geographic Significance
27 CFR 12.21 List of examples of names by country.
The names listed in this section are examples of foreign nongeneric
names of geographic significance under 4.24(c) (1) and (2) of this
chapter.
(a) Argentina: Alto Colorado, Valles Calchaquies.
(b) Australia: Adelaide, Barossa Valley, Clare Valley, Cowra,
Forbes, Geelong, Goulburn Valley, Granite Belt, Great Western, Hunter
Valley, McLaren Vale, Mudgee, Murray River Valley, New South Wales,
North Richmond, Queensland, South Australia, Swan Valley, Tasmania,
Victoria, Western Australia, Yarra Valley.
(c) Austria: Bisamberg-Kreuzenstein, Burgenland, Carnuntum,
Frauenweingarten, Kapellenweg, Kirchberger Wagram, Matzner Hugel,
Niederosterreich, Nussberg, Pinkatal, Schatzberg, Sekt, Wachau,
Weststeiermark, Wien.
(d) Federal Republic of Germany: Ahr, Bacharach, Bad Durkheim,
Baden, Badisches Frankenland, Badstube, Bayerischer Bodensee,
Bernkastel, Bingen, Breisgau, Deidesheimer Hofstuck, Dhroner Hofberger,
Erdener Treppchen, Graach, Graben, Hessische Bergstrasse, Himmelreich,
Hochheimer Holle, Johannisberg, Klosterberg, Kocher-Jagst-Tauber,
Kreuznach, Kurfurstlay, Loreley, Maindreieck, Mainviereck,
Markgraflerland, Mittelrhein, Moseltor, Nahe, Nierstein, Obermosel,
Oppenheimer Krotenbrunnen, Ortenau, Remstal-Stuttgart, Rhein-Burgengau,
Rheinfalz, Rheingau, Rheinhessen, Schloss Bockelheim, Sekt,
Siebengebirge, Starkenburg, Steigerwald, Sudliche Weinstrasse, Trier,
Umstadt, Urziger Wurzgarten, Walporzheim/Ahrtal, Wiltinger Scharzberg,
Winkeler Jesuitengarten, Wonnegau, Wurttemberg, Zell/Mosel.
(e) France: Ajaccio, Arbois, Auxey-Duresses, Bandol, Bearn, Bellet,
Bergerac, Blagny, Blaye, Bonnezeaux, Bourg, Buzet, Cadillac, Cahors,
Canon-Fronsac, Cassis, Cerons, Charlemagne, Chateau Chalon,
Chateau-Grillet, Chinon, Chorey-les-Beaunes, Clos de Tart, Clos des
Lambrays, Clos Saint-Denis, Collioure, Condrieu, Cornas, Coteaux de
l'Aubance, Coteaux du Languedoc, Coteaux du Loir, Coteaux du Lyonnais,
Coteaux du Tricastin, Cotes de Duras, Cotes de Provence, Cotes du Jura,
Cotes du Roussillon, Cotes du Ventoux, Crepy, Dezize-les-Maranges,
Faugeres, Fitou, Fixin, Gaillac, Gigondas, Givry, Gros Plant, Irouleguy,
Jasnieres, Jurancon, Ladoix, L'Etoile, Limoux, Lirac, Loupiac, Madiran,
Mazis-Chambertin, Menetou Salon, Minervois, Monbazillac, Montagny,
Monthelie, Montlouis, Montravel, Moulis, Muscat de Beaumes de Venise,
Muscat de Frontignan, Neac, Pacherenc du Vic Bilh, Palette, Pecharmant,
Pernand-Vergelesses, Picpoul-de-Pinet, Pineau des Charentes,
Pouilly-Loche, Quarts-de-Chaume, Quincy, Regnie, Reuilly, Rosette,
Rully, Saint-Aubin, Saint-Chinian, Saint-Georges-d'Orques, Saint-Joseph,
Saint-Nicolas-de-Bourgueil, Saint-Peray, Saint-Romain, Saint-Veran,
Sainte-Croix-du-Mont, Saussignac, Sauvignon de Saint-Bris, Savennieres,
Seyssel, Vin de Lavilledieu, Vin de pays de l'Aude, Vin de Savoie, Vin
du Bugey, Vin du Haut-Poitou.
(f) Greece: Aghialos, Amynteon, Archanes, Daphnes, Goumenissa,
Kantza, Mantinea, Mavrodaphni Cefalonia, Mavrodaphni Patras, Moschatos
Lemnos, Moschatos Rhodes, Naoussa, Nemea, Paros, Peza, Plagies Melitona,
Rapsani, Retsina Attica, Retsina Megaron, Samos, Santorini, Sitia,
Sitsa.
(g) Italy: Abruzzo, Acqui, Affile, Aleatico di Gradoli, Alto Mincio,
Avellino, Barbera del Monferrato, Basilicata, Bianco di Custoza, Bianco
Pisano di S. Torpe, Boca, Campidano di Terralba, Castelli di Jesi,
Chieri, Cinque Terre, Ciro, Colli Albani, Colli del Trasimeno, Diano
d'Alba, Est! Est! Est! di Montefiascone, Etna, Fara, Faro, Franciacorta,
Gabiano, Gavi, Ghemme, Ischia, Lambrusco Reggiano, Lamezia, Langhe
Monregalesi, Lessona, Lipari, Melissa, Metauro, Molise, Olevano Romano,
Oristano, Ovada, Parrina, Piceno, Piemonte, Piglio, Pollino, Puglia,
Romagna, Rosso Barletta, Savuto, Sicilia, Sorbara, Sulcis, Taurasi,
Torgiano, Trani, Valtellina Sassella, Velletri, Veneto, Vermentino di
Gallura, Vesuvio, Vulture, Zagarolo.
(h) New Zealand: Blenheim, Canterbury, Central Otago, Gisborne,
Hawkes Bay, Henderson, Marlborough, Nelson, Northland, Richmond, Rodney,
South Auckland, Te Kauwhata, Wanganui, Wellington.
(i) Portugal: Algarve, Alijo, Bairrada, Baixo Corgo, Basto, Beiras,
Belem, Braga, Bucelas, Camara de Lobos, Campanario, Cantahede,
Carcavelos, Cartaxo, Chamusca, Colares, Douro, Estremadura, Favaios,
Lafoes, Lagoa, Lagos, Lamego, Lousada, Meda, Mesao Frio, Moncao,
Moscatel de Setubal, Murca, Nelas, Penafiel, Pico, Portimao, Preces,
Ribatejo-Oeste, Sabrosa, Santa Luzia, Sao Joao, Sao Martinho, Sao Pedro,
Tavira, Torres Vedras, Tras-os-Montes, Viana do Castelo, Vila Real,
Vinho Verde.
(j) Romania: Alba Iulia, Arges, Bistrita-Nasaud, Bujoru, Cotesti,
Cotnari, Dealu Mare, Dealurile, Dragasani, Drobeta Turnuseverin, Istria,
Ivesti, Jidvei, Medias, Mehedinti, Minis, Moldovei, Murfatlar,
Nicoresti, Odobesti, Oltina, Panciu, Recas, Sarica Niculitel, Sebes,
Segarcea, Tecuci-Galati, Teremia, Tirnave.
(k) Spain: Alella, Alicante, Almansa, Ampurdan-Costa Brava, Campo de
Borja, Carinena, Cava, Condado de Huelva, Jumilla, La Mancha,
Manzanilla-Sanlucar de Barrameda, Mentrida, Montilla-Moriles, Navarra,
Penedes, Priorato, Ribeiro, Ribera del Duero, Rueda, Tarragona,
Utiel-Requena, Valdeorras, Valencia, Yecla.
(1) Switzerland: Agarn, Aire-la-Ville, Argovie, Auvernier, Avully,
Berne, Bernex, Bonvillars, Bratsch, Chalais, Chamoson, Cressier, Cully,
Dardagny, Dezaley, Epesses, Erlenbach, Friburg, Fully, Geneve, Grisons,
Gy, Herrliberg, Hornussen, La Cote, Lavaux, Lens, Limmattal, Lucerne,
Lutry, Meilen, Montreux, Neuchatel, Niedergesteln, Riex, Rivaz,
Schaffhouse, Schlossgut Herdern, Schwyz, Suisse, Swiss, Tessin,
Thurgovie, Valais, Varen/Varone, Vaud, Veyrier, Villette, Zeneggen,
Zurcher Unterland, Zurich.
(m) Yugoslavia: Blatina Mostar, Bolski Plavac, Borje, Brodska
Grasevina, Crnogorski Vranac, Dingac, Erdutski Burgundac Bijeli, Faros,
Grk Lumbarda, Ilocka Frankovka, Kutjevacka Grasevina, Merlot Bujstine,
Plesivicki Rizling Rajnski, Porecki Merlot, Postup, Primostenski Babic,
Smedereveski Sovinjon, Vinaracki Merlo, Viska Vugava, Vrsacki Rizling,
Zlata Radgonska Penina.
27 CFR 12.21 Subpart D -- Foreign Nongeneric Names Which Are Distinctive Designations of Specific Grape Wines
27 CFR 12.31 List of approved names by country.
The names listed in this section are foreign nongeneric names of
geographic significance which are also recognized by the Director as
distinctive designations of specific grape wines, in accordance with
4.24 (c)(1) and (3) of this chapter.
(a) Federal Republic of Germany: Bernkasteler Doctor (Doktor),
Deidesheimer, Dexheimer Doktor, Erbacher Marcobrunn, Forster, Forster
Jesuitengarten, Graacher Himmelreich, Liebfraumilch, Liebfrauenmilch,
Mosel, Mosel-Saar-Ruwer, Ockfener Bockstein, Piesporter Goldtropfchen,
Piesporter Michelsberg, Piesporter Treppchen, Rudesheimer,
Scharzhofberger, Schloss Johannisberger, Schloss Vollrads, Wehlener
Sonnenuhr, Zeller Schwarze Katz.
(b) France: Aloxe-Corton, Alsace or Vin d'Alsace, Anjou, Barsac,
Batard-Montrachet, Beaujolais, Beaujolais Villages, Beaune, Bonnes
Mares, Bordeaux, Bordeaux Blanc, Bordeaux Rouge, Bourgogne, Brouilly,
Chambertin, Chambolle-Musigny, Charmes-Chambertin, Chassagne-Montrachet,
Chateau Lafite, Chateau Margaux, Chateau Yquem, Chateauneuf-du-Pape,
Chenas, Chevalier-Montrachet, Chiroubles, Clos de la Roche, Clos de
Vougeot, Corton, Corton-Charlemagne, Cote de Beaune, Cote de
Beaune-Villages, Cote de Brouilly, Cote de Nuits, Cote de
Nuits-Villages, Cote Rotie, Coteaux du Layon, Cotes du Rhone, Echezeaux,
Entre-Deux-Mers, Fleurie, Gevrey-Chambertin, Grands Echezeaux, Graves,
Haut Medoc, Hermitage, La Tache, Loire, Macon, Margaux, Medoc, Mercurey,
Meursault, Montrachet, Morgon, Moulin-a-Vent, Muscadet, Musigny, Nuits
or Nuits-Saint-Georges, Pauillac, Pomerol, Pommard, Pouilly-Fuisse,
Pouilly Fume, Puligny-Montrachet, Rhone, Richebourg, Romanee-Conti,
Romanee Saint-Vivant, Rose d'Anjou, Saint-Amour, Saint-Emilion,
Saint-Estephe, Saint-Julien, Sancerre, Santenay, Saumur, Savigny or
Savigny-les-Beaunes, Tavel, Touraine, Volnay, Vosne-Romanee, Vouvray.
(c) Italy: Asti Spumante, Barbaresco, Barbera d'Alba, Barbera
d'Asti, Bardolino, Barolo, Brunello di Montalcino, Dolcetto d'Alba,
Frascati, Gattinara, Lacryma Christi, Nebbiolo d'Alba, Orvieto, Soave,
Valpolicella, Vino Nobile de Montepulciano.
(d) Portugal: Dao, Oporto, Porto, or Vinho do Porto.
(e) Spain: Lagrima, Rioja.
27 CFR 12.31 PART 16 -- ALCOHOLIC BEVERAGE HEALTH WARNING STATEMENT
27 CFR 12.31 Subpart A -- Scope
Sec.
16.1 General.
16.2 Territorial extent.
27 CFR 12.31 Subpart B -- Definitions
16.10 Meaning of terms.
27 CFR 12.31 Subpart C -- Health Warning Statement Requirements for
Alcoholic Beverages
16.20 General.
16.21 Mandatory label information.
16.22 General requirements.
27 CFR 12.31 Subpart D -- General Provisions
16.30 Certificates of label approval.
16.31 Exports.
16.32 Preemption.
Authority: 27 U.S.C. 205, 215.
Source: T.D. ATF-294, 55 FR 5421, Feb. 14, 1990, unless otherwise
noted.
27 CFR 12.31 Subpart A -- Scope
27 CFR 16.1 General.
The regulations in this part relate to a health warning statement on
labels of containers of alcoholic beverages.
27 CFR 16.2 Territorial extent.
This part applies to the several States of the United States, the
District of Columbia, and the territories and possessions of the United
States.
Subpart B -- Definitions
27 CFR 16.10 Meaning of terms.
As used in this part, unless the context otherwise requires, terms
shall have the meaning ascribed in this section.
Act. The Alcoholic Beverage Labeling Act of 1988.
Alcoholic beverage. Includes any beverage in liquid form which
contains not less than one-half of one percent (.5%) of alcohol by
volume and is intended for human consumption.
ATF. The Bureau of Alcohol, Tobacco and Firearms, the Department of
the Treasury.
Bottle. To fill a container with an alcoholic beverage and to seal
such container.
Bottler. A person who bottles an alcoholic beverage.
Brand label. The label carrying, in the usual distinctive design,
the brand name of the alcoholic beverage.
Container. The innermost sealed container, irrespective of the
material from which made, in which an alcoholic beverage is placed by
the bottler and in which such beverage is offered for sale to members of
the general public.
Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the
Department of the Treasury, Washington, DC.
Health. Includes, but is not limited to, the prevention of accidents.
Person. Any individual, partnership, joint-stock company, business
trust, association, corporation, or any other business or legal entity,
including a receiver, trustee, or liquidating agent, and also includes
any State, any State agency, or any officer or employee thereof.
Sale and distribution. Includes sampling or any other distribution
not for sale.
State. Includes any political subdivision of any State, the District
of Columbia, the Commonwealth of Puerto Rico, the Commonwealth of the
Northern Mariana Islands, Guam, the Virgin Islands, American Samoa, Wake
Island, the Midway Islands, Kingman Reef, or Johnston Island.
State law. Includes State statutes, regulations and principles and
rules having the force of law.
United States. The several States, the District of Columbia, the
Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana
Islands, Guam, the Virgin Islands, American Samoa, Wake Island, the
Midway Islands, Kingman Reef, and Johnston Island.
Use of other terms. Any other term defined in the Alcoholic Beverage
Labeling Act and used in this part shall have the same meaning as
assigned to it by the Act.
27 CFR 16.10 Subpart C -- Health Warning Statement Requirements for Alcoholic Beverages
27 CFR 16.20 General.
(a) Domestic products. On and after November 18, 1989, no person
shall bottle for sale or distribution in the United States any alcoholic
beverage unless the container of such beverage bears the health warning
statement required by 16.21. It is the responsibility of the bottler to
provide, upon request, sufficient evidence to establish that the
alcoholic beverage was bottled prior to November 18, 1989.
(b) Imported products. On and after November 18, 1989, no person
shall import for sale or distribution in the United States any alcoholic
beverage unless the container of such beverage bears the health warning
statement required by 16.21. This requirement does not apply to
alcoholic beverages that were bottled in the foreign country prior to
November 18, 1989. It is the responsibility of the importer to provide,
upon request, sufficient evidence to establish that the alcoholic
beverage was bottled prior to such date.
27 CFR 16.21 Mandatory label information.
There shall be stated on the brand label or separate front label, or
on a back or side label, separate and apart from all other information,
the following statement:
GOVERNMENT WARNING: (1) According to the Surgeon General, women
should not drink alcoholic beverages during pregnancy because of the
risk of birth defects.
(2) Consumption of alcoholic beverages impairs your ability to drive
a car or operate machinery, and may cause health problems.
(Authority: Sec. 8001, Pub. L. 100-690, 102 Stat. 4181, 27 U.S.C.
215)
27 CFR 16.22 General requirements.
(a) Legibility. (1) All labels shall be so designed that the
statement required by 16.21 is readily legible under ordinary
conditions, and such statement shall be on a contrasting background.
(2) The first two words of the statement required by 16.21, i.e.,
''GOVERNMENT WARNING,'' shall apear in capital letters and in bold type.
The remainder of the warning statement may not appear in bold type.
(3) The letters and/or words of the statement required by 16.21
shall not be compressed in such a manner that the warning statement is
not readily legible.
(4) The warning statement required by 16.21 shall appear in a
maximum number of characters (i.e., letters, numbers, marks) per inch,
as follows:
(b) Size of type. (1) Containers of 237 milliliters (8 fl. oz.) or
less. The mandatory statement required by 16.21 shall be in script,
type, or printing not smaller than 1 millimeter.
(2) Containers of more than 237 milliliters (8 fl. oz.) up to 3
liters (101 fl. oz.). The mandatory statement required by 16.21 shall
be in script, type, or printing not smaller than 2 millimeters.
(3) Containers of more than 3 liters (101 fl. oz.). The mandatory
statement required by 16.21 shall be in script, type, or printing not
smaller than 3 millimeters.
(c) Labels firmly affixed. Labels bearing the statement required by
16.21 which are not an integral part of the container shall be affixed
to containers of alcoholic beverages in such manner that thay cannot be
removed without thorough application of water or other solvents.
(d) Limited extension of mandatory effective date. The Director is
authorized to grant an extension not to exceed 120 days from the
mandatory effective date of paragraphs (a)(2) and (a)(4) of this section
November 14, 1990, upon establishing to the satisfaction of the Director
that a hardship exists with respect to compliance with such
requirements. The extension may only be authorized by the Director for
labels which were in compliance with 16.21 and 16.22 of the temporary
regulation. Approval of any extension shall not be based solely on cost
considerations.
27 CFR 16.22 Subpart D -- General Provisions
27 CFR 16.30 Certificates of label approval.
Certificates of label/bottle approval or certificates of exemption
from label approval on ATF Form 5100.31, issued pursuant to parts 4, 5,
and 7 of this chapter for imported and domestically bottled wine,
distilled spirits, and malt beverages, shall not be approved by the
Director with respect to such beverage bottled on and after November 18,
1989, unless the label for the container of such beverage bears the
health warning statement required.
27 CFR 16.31 Exports.
The regulations in this part shall not apply with respect to
alcoholic beverages that are produced, imported, bottled, or labeled for
export from the United States, or for delivery to a vessel or aircraft,
as supplies, for consumption beyond the jurisdiction of the internal
revenue laws of the United States: Provided, That this exemption shall
not apply with respect to alcoholic beverages that are produced,
imported, bottled, or labeled for sale, distribution, or shipment to
members or units of the Armed Forces of the United States, including
those located outside the United States.
27 CFR 16.32 Preemption.
No statement relating to alcoholic beverages and health, other than
the statement required by 16.21, shall be required under State law to
be placed on any container of an alcoholic beverage, or on any box,
carton, or other package, irrespective of the material from which made,
that contains such a container.
27 CFR 16.32 Pt. 18
27 CFR 16.32 PART 18 -- PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE
27 CFR 16.32 Subpart A -- Scope
Sec.
18.1 Scope.
18.2 Applicability of law.
18.3 Unlawful operations.
27 CFR 16.32 Subpart B -- Definitions
18.11 Meaning of terms.
27 CFR 16.32 Subpart C -- Administrative and Miscellaneous Provisions
18.13 Alternate methods or procedures.
18.14 Emergency variations from requirements.
18.15 Right of entry and examination.
18.16 Forms prescribed.
18.17 Retention of documents.
18.18 Execution under penalties of perjury.
18.19 Security.
27 CFR 16.32 Subpart D -- Qualification
18.21 General.
18.22 Restrictions as to location and use.
18.23 Registry of stills.
18.24 Data for application.
18.25 Organizational documents.
18.26 Powers of attorney.
18.27 Additional requirements.
18.31 General requirements.
18.32 Change in name.
18.33 Change in location.
18.34 Continuing partnerships.
18.35 Change in proprietorship.
18.36 Change in officers and directors.
18.37 Change in stockholders.
18.38 Permanent discontinuance.
27 CFR 16.32 Subpart E -- Operations
18.51 Processing material.
18.52 Production of high-proof concentrate.
18.53 Use of concentrate.
18.54 Transfer of concentrate.
18.55 Label.
18.56 Return of concentrate.
27 CFR 16.32 Subpart F -- Records and Reports
18.61 Records and reports.
18.62 Record of transfer.
18.63 Record of transfer to a bonded wine cellar.
18.64 Photographic copies of records.
18.65 Annual report.
Authority: 26 U.S.C. 5001, 5172, 5178, 5179, 5203, 5511, 5552, 6065,
7805; 44 U.S.C. 3504(h).
Source: T.D. ATF-104, 47 FR 23921, June 2, 1982, unless otherwise
noted.
27 CFR 16.32 Subpart A -- Scope
27 CFR 18.1 Scope.
The regulations in this part relate to the qualification and
operation (including activities incident thereto) of plants for the
manufacture of volatile fruit-flavor concentrate (essence). The
regulations in this part apply to the several States of the United
States and the District of Columbia.
27 CFR 18.2 Applicability of law.
Except as specified in 26 U.S.C. 5511, the provisions of 26 U.S.C.
Chapter 51 are not applicable to the manufacture, by any process which
includes evaporations from the mash or juice of any fruit, of any
volatile fruit-flavor concentrate if:
(a) The concentrate, and the mash or juice from which it is produced,
contains no more alcohol than is reasonably unavoidable in the
manufacture of the concentrate; and
(b) The concentrate is rendered unfit for use as a beverage before
removal from the place of manufacture, or (in the case of concentrate
which does not exceed 24 percent alcohol by volume) the concentrate is
transferred to a bonded wine cellar for use in the production of natural
wine; and
(c) The manufacturer of concentrate complies with all requirements
for the protection of the revenue with respect to the production,
removal, sale, transportation, and use of concentrate, and of the mash
or juice from which it is produced, as may be prescribed by this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1392, as amended (26 U.S.C.
5511))
27 CFR 18.3 Unlawful operations.
(a) A manufacturer of concentrate who violates any of the conditions
stated in 18.2 is subject to the taxes and penalties otherwise
applicable under 26 U.S.C. Chapter 51 in respect to such operations.
(b) Any person who sells, transports, or uses any concentrate or the
mash or juice from which it is produced in violation of law or
regulations is subject to all the provisions of 26 U.S.C. Chapter 51
pertaining to distilled spirits and wines, including those requiring the
payment of the tax thereon.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C.
5001))
27 CFR 18.3 Subpart B -- Definitions
27 CFR 18.11 Meaning of terms.
When used in this part and in forms prescribed under this part, where
not otherwise distinctly expressed or manifestly incompatible with the
intent thereof, terms shall have the meaning ascribed in this section.
Words in the plural form shall include the singular, and vice versa, and
words importing the masculine gender shall include the feminine. The
terms ''includes'' and ''including'' do not exclude things not
enumerated which are in the same general class.
ATF officer. An officer or employe of the Bureau of Alcohol, Tobacco
and Firearms (ATF) authorized to perform any function relating to the
administration or enforcement of this part.
Bonded wine cellar. Premises established under 27 CFR part 24 for
the production, blending, cellar treatment, storage, bottling, or
packaging of untaxpaid wine, and includes premises designated as
''bonded winery.''
Concentrate. Any volatile fruit-flavor concentrate (essence) produced
by any process which includes evaporations from any fruit mash or juice.
Concentrate plant. An establishment qualified under this part for
the production of concentrate.
Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the
Department of the Treasury, Washington, DC.
Executed under penalties of perjury. Signed with the prescribed
declaration under the penalties of perjury as provided on or with
respect to the application, report, form, or other document or, where no
form of declaration is prescribed, with the declaration: ''I declare
under the penalties of perjury that this ---- (insert type of document,
such as application or report), including the documents submitted in
support thereof, has been examined by me and, to the best of my
knowledge and belief, is true, correct and complete.''
Fold. The ratio of the volume of the fruit mash or juice to the
volume of the concentrate produced from the fruit mash or juice. For
example, one gallon of concentrate of 100-fold would be the product from
100 gallons of fruit mash or juice.
Fruit. All products commonly known and classified as fruit, berries,
or grapes.
Fruit mash. Any unfermented mixture of juice, pulp, skins, and seeds
prepared from fruit, berries, or grapes.
High-proof concentrate. For the purposes of this part, ''high-proof
concentrate'' means a concentrate (essence), as defined in this section,
that has an alcohol content of more than 24 percent by volume and is
unfit for beverage use (nonpotable) because of its natural constituents,
i.e. without the addition of other substances.
Juice. The unfermented juice (concentrated or unconcentrated) of
fruit, berries, or grapes, exclusive of pulp, skins, or seeds.
Person. An individual, trust, estate, partnership, association,
company, or corporation.
Processing material. The fruit mash or juice from which concentrate
is produced.
Proprietor. A person qualified under this part to operate a
concentrate plant.
Regional director (compliance). The principal ATF regional official
responsible for administering regulations in this part.
Registry number. The number assigned to a concentrate plant by the
regional director (compliance).
U.S.C. The United States Code.
(T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D.
ATF-299, 55 FR 24989, June 19, 1990)
27 CFR 18.11 Subpart C -- Administrative and Miscellaneous Provisions
27 CFR 18.13 Alternate methods or procedures.
(a) General. The proprietor, on specific approval by the Director,
may use an alternate method or procedure in lieu of a method or
procedure specifically prescribed in this part. The Director may
approve an alternate method or procedure, subject to stated conditions,
when he finds that:
(1) Good cause has been shown for the use of the alternate method or
procedure;
(2) The alternate method or procedure is within the purpose of, and
consistent with the effect intended by the specifically prescribed
method or procedure, and affords equivalent security to the revenue;
and
(3) The alternate method or procedure will not be contrary to any
provision of law, and will not result in an increase in cost to the
Government or hinder the effective administration of this part.
(b) Application. A proprietor who desires to employ an alternate
method or procedure shall submit a written application to the regional
director (compliance), for transmittal to the Director. The application
will specifically describe the proposed alternate method or procedure
and set forth the reasons therefor. Alternate methods or procedures may
not be employed until the application has been approved by the Director.
Authorization for any alternate method or procedure may be withdrawn
whenever in the judgment of the Director the revenue is jeopardized or
the effective administration of this part is hindered by the
continuation of the authorization.
27 CFR 18.14 Emergency variations from requirements.
(a) General. The regional director (compliance) may approve
emergency variations from requirements specified in this part, where the
regional director (compliance) finds that an emergency exists, the
proposed variations are necessary, and the proposed variations:
(1) Will afford the security and protection to the revenue intended
by the prescribed specifications;
(2) Will not hinder the effective administration of this part; and
(3) Will not be contrary to any provision of law.
Variations from requirements granted under this section are
conditioned on compliance with the procedures, conditions, and
limitations stated in the approval of the application. Failure to
comply in good faith with such procedures, conditions and limitations
will automatically terminate the authority for such variations and the
proprietor thereupon shall fully comply with the prescribed requirements
of regulations from which the variations were authorized. Authority for
any variation may be withdrawn whenever in the judgment of the regional
director (compliance) the revenue is jeopardized or the effective
administration of this part is hindered by the continuation of such
variation.
(b) Application. A proprietor who desires to employ emergency
variations shall submit a written application to the regional director
(compliance). The application will describe the proposed variations and
set forth the reasons therefor. Variations will not be employed until
the application has been approved, except when an emergency requires
immediate action to correct a situation that is threatening to life or
property. Such corrective action may then be taken concurrent with the
filing of the application and notification of the regional director
(compliance) via telephone.
27 CFR 18.15 Right of entry and examination.
ATF officers may at all times, as well by night as by day, enter any
concentrate plant to make examination of the materials, equipment, and
facilities thereon; and make such gauges and inventories as they deem
necessary. Whenever ATF officers, having demanded admittance and
declared their name and office, are not admitted into such premises by
the proprietor or other person having charge thereof, they may at all
times use such force as is necessary for them to gain entry to such
premises.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1357, as amended, 1392, as
amended (26 U.S.C. 5203, 5511))
27 CFR 18.16 Forms prescribed.
(a) The Director is authorized to prescribe all forms required by
this part. All of the information called for in each form will be
furnished as indicated by the headings on the form and the instructions
on or pertaining to the form. In addition, information called for in
each form will be furnished as required by this part.
(b) The forms required by this part are detailed in ''Public Use
Forms'' (ATF Publication 1322.1), a numerical listing of forms issued or
used by the Bureau of Alcohol, Tobacco and Firearms. This publication
is available from the Superintendent of Documents, U.S. Government
Printing Office, Washington, D.C. 20402.
(c) Requests for forms should be mailed to the ATF Distribution
Center, 7943 Angus Court, Springfield, Virginia 22153.
(T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D.
ATF-249, 52 FR 5960, Feb. 27, 1987)
27 CFR 18.16 Document Requirements
27 CFR 18.17 Retention of documents.
The proprietor shall maintain a file of all approved applications and
other documents, on or convenient to the concentrate plant premises,
available for inspection by ATF officers.
27 CFR 18.18 Execution under penalties of perjury.
When a form or other document called for under this part is required
to be executed under penalties of perjury, it will be so executed, as
defined in 18.11, and signed by an authorized person.
(Act of August 16, 1954, Pub. L. 591, Chapter 736, 68A Stat. 749 (26
U.S.C. 6065))
27 CFR 18.19 Security.
The concentrate plant and equipment will be so constructed, arranged,
equipped, and protected as to afford adequate protection to the revenue
and facilitate inspection by ATF officers.
27 CFR 18.19 Subpart D -- Qualification
27 CFR 18.21 General.
A person who desires to engage in the business of manufacturing
concentrate shall submit an application for registration on Form 27-G
(5520.3) to the regional director (compliance) and receive approval as
provided in this part. All written statements, affidavits, and other
documents submitted in support of the application or incorporated by
reference are deemed a part thereof.
27 CFR 18.22 Restrictions as to location and use.
(a) Restrictions. A concentrate plant may not be established in any
dwelling house or on board any vessel or boat, or on any premises where
any other business is conducted. The premises of a concentrate plant
may be used only for the business stated in the approved application for
registration.
(b) Exceptions. The regional director (compliance) may authorize (1)
the establishment of a concentrate plant on premise where other business
is conducted, or (2) the use of the premises of a concentrate plant for
other business. A person or proprietor desiring such authorization
shall submit a written application to the regional director
(compliance). The application will describe the other business by type
and the premises to be used. If the premises of a concentrate plant are
to be used for other business, the relationship (if any) to the
concentrate plant will be described in the application. A concentrate
plant may not be established on premises where other business is
conducted or used to conduct other business until the application is
approved. The regional director (compliance) may decline to approve the
application or withdraw the authorization if the revenue is jeopardized
or the effective administration of this part is hindered.
27 CFR 18.23 Registry of stills.
The provisions of Subpart C of Part 170 of this chapter are
applicable to stills or distilling apparatus located on concentrate
plant premises used for the production of concentrate. As provided
under 170.55, the listing of a still in the application, and approval
of the application, constitutes registration of the still.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1355, as amended, 1392, as
amended (26 U.S.C. 5179, 5511))
(T.D. ATF-207, 50 FR 23681, June 5, 1985)
27 CFR 18.23 Application
27 CFR 18.24 Data for application.
Applications on Form 27-G (5520.3) will include the following:
(a) Serial number;
(b) Name and principal business address of the applicant, and the
location of the plant if different from the business address;
(c) Purpose for which filed;
(d) Information regarding proprietorship, supported by the
organizational documents listed in 18.25; and
(e) Description of each still and a statement of its maximum
capacity.
Where any of the information required by this section is on file with
the regional director (compliance), that information, if accurate and
complete, may be incorporated by reference by the applicant and made a
part of the application.
27 CFR 18.25 Organizational documents.
The supporting information required by paragraph (d) of 18.24
includes, as applicable:
(a) Extracts from the articles of incorporation or from the minutes
of meetings of the board of directors, authorizing the incumbents of
certain offices, or other persons, to sign for the corporation;
(b) Names and addresses of the officers and directors (Do not list
officers and directors who have no responsibility in connection with the
operation of the concentrate plant.);
(c) Names and addresses of the 10 persons having the largest
ownership or other interest in the corporation or other entity, and the
nature and amount of the stockholding or other interest of each, whether
the interest appears in the name of the interested party or in the name
of another for him; and
(d) In the case of an individual owner or a partnership, the name and
address of every person interested in the concentrate plant, whether the
interest appears in the name of the interested party or in the name of
another for him.
27 CFR 18.26 Powers of attorney.
The proprietor shall execute and file with the regional director
(compliance) a Form 1534 (5000.8) for every person authorized to sign or
to act on behalf of the proprietor. (Not required for persons whose
authority is furnished in the application.)
27 CFR 18.27 Additional requirements.
(a) The regional director (compliance), to protect the revenue, may
require:
(1) Additional information in support of an application for
registration;
(2) Marks on major equipment to show serial number, capacity, and
use;
(3) Installation of meters, tanks, pipes, or other apparatus; and
(4) Installation of security devices.
(b) Any proprietor refusing or neglecting to comply with any
requirement of this section shall not be permitted to operate.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1353, as
amended, 1395, as amended (26 U.S.C. 5172, 5178, 5552))
27 CFR 18.27 Changes After Original Establishment
27 CFR 18.31 General requirements.
Where there is a change with respect to the information shown in the
application, the proprietor shall submit, within 30 days of the change
(except as otherwise provided in this part), an amended application on
Form 27-G (5520.3).
(Sec. 201, Pub. L. 85-859, 72 Stat. 1392, as amended (26 U.S.C.
5511))
27 CFR 18.32 Change in name.
The proprietor shall submit an amended application to cover any
change in the individual, firm, or corporate name.
27 CFR 18.33 Change in location.
The proprietor shall submit an amended application to cover a change
in the location of a concentrate plant. Operation of the concentrate
plant may not be commenced at the new location prior to approval of the
amended application.
27 CFR 18.34 Continuing partnerships.
If, under the laws of the particular State, the partnership is not
immediately terminated on death or insolvency of a partner, but
continues until the winding up of the partnership affairs is completed,
and the surviving partner has the exclusive right to the control and
possession of the partnership assets for the purpose of liquidation and
settlement, the surviving partner may continue to operate the plant
under the prior qualification of the partnership. If the surviving
partner acquires the business on completion of the settlement of the
partnership, such partner shall qualify in his own name form the date of
acquisition, as provided in 18.35. The rule set forth in this section
also applies where there is more than one surviving partner.
27 CFR 18.35 Change in proprietorship.
(a) General. If there is a change in the proprietorship of a
concentrate plant, the outgoing proprietor shall comply with the
requirements of 18.38, and the successor shall, before commencing
operations, file application and receive approval in the same manner as
a person qualifying as the proprietor of a new concentrate plant.
Processing material, concentrate and other materials may be transferred
from an outgoing proprietor to a successor.
(b) Fiduciary. A successor to the proprietorship of a concentrate
plant who is an administrator, executor, receiver, trustee, assignee, or
other fiduciary shall comply with the provisions of paragraph (a) of
this section. If the fiduciary was appointed by a court, the effective
dates of the qualifying documents filed by the fiduciary shall be the
effective date of the court order, or the date specified therein for the
fiduciary to assume control. If the fiduciary was not appointed by a
court, the date the fiduciary assumes control shall coincide with the
effective date of the qualifying documents filed by the fiduciary.
27 CFR 18.36 Change in officers and directors.
The proprietor shall submit an amended application to cover changes
in the list of officers and directors furnished under the provisions of
18.25.
27 CFR 18.37 Change in stockholders.
The proprietor shall submit changes in the list of stockholders
furnished under the provisions of 18.25 annually on May 1. When the
sale or transfer of capital stock results in a change of control or
management of the business, the proprietor shall comply with the
provisions of 18.35.
27 CFR 18.38 Permanent discontinuance.
A proprietor who permanently discontinues the business of a
concentrate manufacturer shall, after completion of operations, file an
application on Form 27-G (5520.3) to cover such discontinuance, giving
the date of the discontinuance.
27 CFR 18.38 Subpart E -- Operations
27 CFR 18.51 Processing material.
(a) General. A proprietor may produce processing material or receive
processing material produced elsewhere. Fermented processing material
may not be used in the manufacture of concentrate. Processing material
may be used if it contains no more alcohol than is reasonably
unavoidable, and must be used when produced, or as soon thereafter as
practicable.
(b) Record of processing material. A proprietor shall maintain a
record, by kind and quantity, of processing material used.
27 CFR 18.52 Production of high-proof concentrate.
(a) General. High-proof concentrate may be produced in a concentrate
plant. Concentrate having an alcohol content of more than 24 percent by
volume that is fit for beverage use may not be produced in a concentrate
plant.
(b) Determination. A proprietor shall determine whether a particular
concentrate is a high-proof concentrate. However, a proprietor may at
any time submit a written request to the Director for a determination of
whether a concentrate is unfit for beverage use. Each request for a
determination will include information as to kind, percent alcohol by
volume, and fold of the concentrate. The request will be accompanied by
a representative 8-ounce sample of the concentrate.
27 CFR 18.53 Use of concentrate.
Concentrate may be used in the manufacture of any product made in the
conduct of another business authorized to be conducted on concentrate
plant premises under the provisions of 18.22, if such product contains
less than one-half of one percent of alcohol by volume.
27 CFR 18.54 Transfer of concentrate.
(a) Concentrate unfit for beverage use. Concentrate (including
high-proof concentrate and concentrate treated as provided in paragraph
(c) of this section) unfit for beverage use may be transferred for any
purpose authorized by law.
(b) Concentrate fit for beverage use. Concentrate fit for beverage
use may be transferred only to a bonded wine cellar. If such
concentrate is rendered unfit for beverage use, it may be transferred as
provided in paragraph (a) of this section.
(c) Rendering concentrate unfit for beverage use. Concentrate may be
rendered unfit for beverage use by reducing the alcohol content to not
more than 15 percent alcohol by volume (if the reduction does not result
in a concentrate of less than 100-fold), and adding to each gallon
thereof, in a quantity sufficient to render the concentrate unfit for
beverage use, the following:
(1) Sucrose; or
(2) Concentrated fruit juice, of at least 70 Brix, made from the same
kind of fruit as the concentrate; or
(3) Malic, citric, or tartaric acid.
(d) Record of transfer. The proprietor shall record transfers of
concentrate (including high-proof concentrate) on a record of transfer
as required in 18.62 or 18.63.
27 CFR 18.55 Label.
Each container of concentrate will have affixed thereto, before
transfer, a label identifying the product and showing (a) the name of
the proprietor; (b) the registry number of the plant; (c) the address
of the plant; (d) the number of wine gallons; and (e) the percent of
alcohol by volume.
27 CFR 18.56 Return of concentrate.
(a) General. The proprietor of a concentrate plant may accept the
return of concentrate shipped by him.
(b) Record of returned concentrate. When the returned concentrate is
received, the proprietor shall record the receipt, including a notation
regarding any loss in transit or other discrepancy.
(c) Report of returned concentrate. The quantity of returned
concentrate received will be reported on an unused line on the annual
report Form 1695(5520.2).
(Approved by the Office of Management and Budget under control number
1512-0375)
(T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D.
ATF-172, 49 FR 14941, Apr. 16, 1984)
27 CFR 18.56 Subpart F -- Records and Reports
27 CFR 18.61 Records and reports.
(a) General. Each proprietor shall keep records and reports as
required by this part. These records and reports will be maintained on
or convenient to the concentrate plant and will be available for
inspection by ATF officers during business hours. Records and reports
will be retained by the proprietor for three years from the date they
were prepared, or three years from the date of the last entry, whichever
is later.
(b) Records. Each proprietor shall keep such records relating to or
connected with the production, transfer, or return of concentrate and
the juice or mash from which it is produced, as will (1) enable any ATF
officer to verify operations and to ascertain whether there has been
compliance with law and regulations, and (2) enable the proprietor to
prepare Form 1695(5520.2). A proprietor need not prepare a specific
record to meet the record requirements of this part. Any book, paper,
invoice, bill of lading, or similar document that the proprietor
prepares or receives for other purposes may be used, if all required
information is shown.
(c) Reports. Each proprietor shall prepare and submit reports
(including applications) as required by this part.
(Approved by the Office of Management and Budget under control number
1512-0375)
(T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D.
ATF-172, 49 FR 14941, Apr. 16, 1984)
27 CFR 18.62 Record of transfer.
When concentrate, juice, or fruit mash is transferred from the
concentrate plant premises, the proprietor shall prepare, in duplicate,
a record of transfer. The record of transfer may consist of a
commercial invoice, bill of lading, or any other similar document. The
proprietor shall forward the original of the record of transfer to the
consignee and retain the copy as a record. Each record of transfer
shall show the following information:
(a) Name, registry number, and address of the concentrate plant;
(b) Name and address of the consignee;
(c) Kind (by fruit from which produced) and description of product,
e.g. grape concentrate, concentrated grape juice, unconcentrated grape
juice, grape mash;
(d) Quantity (in wine gallons); and
(e) For concentrate, percent of alcohol by volume.
(Approved by the Office of Management and Budget under control number
1512-0375)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1392, as amended (26 U.S.C.
5511))
(T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D.
ATF-172, 49 FR 14941, Apr. 16, 1984)
27 CFR 18.63 Record of transfer to a bonded wine cellar.
A proprietor transferring concentrate, juice, or fruit mash to a
bonded wine cellar shall prepare a record of transfer as required by
18.62 and enter the following additional information:
(a) Registry number of the bonded wine cellar;
(b) For each product manufactured from grapes or berries, variety of
grape or berry;
(c) For concentrate, fold;
(d) For juice and fruit mash, whether volatile fruit flavor has been
removed and, if so, whether the identical volatile fruit flavor has been
restored; and
(e) For concentrated juice, total solids content before and after
concentration.
(Approved by the Office of Management and Budget under control number
1512-0375)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1392, as amended (26 U.S.C.
5511))
(T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D.
ATF-172, 49 FR 14941, Apr. 16, 1984)
27 CFR 18.64 Photographic copies of records.
Proprietors may record, copy, or reproduce records required by this
part by any process which accurately reproduces or forms a durable
medium for reproducing the original of records. Whenever records are
reproduced under this section, the reproduced records will be preserved
in conveniently accessible files, and provisions will be made for
examining, viewing, and using the reproduced record the same as if it
were the original record. The reproduced record will be treated and
considered for all purposes as though it were the original record. All
provisions of law and regulation applicable to the original record are
applicable to the reproduced record.
27 CFR 18.65 Annual report.
An annual report, on Form 1695(5520.2), of concentrate plant
operations shall be prepared by each proprietor. The report will be
forwarded to the regional director (compliance) not later than 15 days
after the close of the calendar year for which rendered. When a
proprietor permanently discontinues the business of manufacturing
concentrate, the proprietor shall submit the annual report not later
than 15 days after such discontinuance and mark the report ''Final
Report.''
27 CFR 18.65 Pt. 19
27 CFR 18.65 PART 19 -- DISTILLED SPIRITS PLANTS
27 CFR 18.65 Subpart A -- Scope
Sec.
19.1 General.
19.2 Territorial extent.
19.3 Related regulations.
27 CFR 18.65 Subpart B -- Definitions
19.11 Meaning of terms.
27 CFR 18.65 Subpart C -- Taxes
19.21 Tax.
19.22 Attachment of tax.
19.23 Lien.
19.24 Persons liable for tax.
19.25 Time for tax determination.
19.26 Tax on wine.
19.31 Production not accounted for.
19.32 Assessment of tax on spirits, denatured spirits, or wines in
bond which are lost, destroyed or removed without authorization.
19.34 Computation of effective tax rate.
19.35 Application of effective tax rate (Actual).
19.36 Standard effective tax rate.
19.37 Average effective tax rate.
19.38 Inventory reserve account.
19.41 Claims on spirits, denatured spirits, articles, or wines lost
or destroyed in bond.
19.42 Claims on spirits returned to bonded premises.
19.43 Claims relating to spirits lost after tax determination.
19.44 Execution of claims and supporting documents.
19.45 Claims for credit of tax.
19.46 Adjustments for credited tax.
27 CFR 18.65 Subpart Ca -- Special (Occupational) Taxes
Sec.
19.49 Liability for special tax.
19.50 Rates of special tax.
19.51 Special tax returns.
19.52 Employer identification number.
19.53 Issuance, distribution, and examination of special tax stamps.
19.54 Changes in special tax stamps.
27 CFR 18.65 Subpart D -- Administrative and Miscellaneous Provisions
19.61 Forms prescribed.
19.62 Alternate methods or procedures.
19.63 Pilot operations.
19.64 (Reserved)
19.65 Experimental distilled spirits plants.
19.66 Application to establish experimental plants.
19.67 Spirits produced in industrial processes.
19.68 Other businesses.
19.69 Recovery and reuse of denatured spirits in manufacturing
processes.
19.70 Exemptions to meet the requirements of National defense.
19.71 Experimental or research operations by scientific institutions
and colleges of learning.
19.72 Other businesses.
19.73 Emergency variations from requirements.
19.74 Disaster exemptions.
19.75 Assignment of officers and supervision of operations.
19.76 Allowance of remission, abatement, credit or refund of tax.
19.77 Installation of meters, tanks and other apparatus.
19.78 Approval of qualifying documents.
19.79 Discontinuance of storage facilities.
19.81 Right of entry and examination.
19.82 Detention of containers.
19.83 Samples for the United States.
19.84 Gauging and measuring equipment.
19.86 Furnishing facilities and assistance.
19.91 Gauging.
19.92 When gauges are required.
19.93 Quantity determination of spirits in bond.
19.96 Securing of conveyances.
19.97 Taxpaid spirits or wines on bonded premises.
19.98 Conveyance of untaxpaid spirits or wines within a distilled
spirits plant.
19.99 Spirits in customs custody.
19.100 Execution under penalties of perjury.
27 CFR 18.65 Subpart E -- (Reserved)
27 CFR 18.65 Subpart F -- Location and Use
19.131 Restrictions as to location.
19.132 Continuity of premises.
19.133 Use of distilled spirits plant premises.
19.134 Bonded warehouses not on premises qualified for production of
spirits.
27 CFR 18.65 Subpart G -- Qualification of Distilled Spirits Plants
19.151 General requirements for registration.
19.152 Data for application for registration.
19.153 Statement of physical security.
19.154 Notice of registration.
19.155 Maintenance of registration file.
19.156 Powers of attorney.
19.157 Operating permits.
19.158 Data for application for operating permits.
19.159 Issuance of operating permits.
19.160 Duration of permits.
19.161 Denial of permit.
19.162 Correction of permits.
19.163 Suspension or revocation.
19.164 Rules of practice in permit proceedings.
19.165 Trade names.
19.166 Major equipment.
19.167 Organizational documents.
19.168 Description of plant.
19.169 Registry of stills.
19.170 Statement of production procedure.
19.180 Application for amended registration.
19.181 Automatic termination of permits.
19.182 Change in name of proprietor.
19.183 Change of trade name.
19.184 Changes in stockholders.
19.185 Changes in officers and directors.
19.186 Change in proprietorship.
19.187 Adoption of formulas.
19.188 Partnerships.
19.189 Change in location.
19.190 Changes in premises.
19.191 Change in operations.
19.192 Change in production procedure.
19.193 Changes in construction or use of buildings and equipment.
19.201 Procedure for alternating proprietors.
19.202 Alternate use of premises and equipment for customs purposes.
19.203 Alternation of distilled spirits plant and bonded wine cellar
premises.
19.204 Alternation of distilled spirits plant and taxpaid wine
bottling house premises.
19.205 Alternate curtailment and extension of bonded premises for use
as general premises.
19.206 Curtailment and extension of plant premises for the
manufacture of eligible flavors.
19.211 Notice of permanent discontinuance.
27 CFR 18.65 Subpart H -- Bonds and Consents of Surety
19.231 Filing of operations or unit bonds.
19.232 Additional condition of operations bond.
19.233 Corporate surety.
19.234 Deposit of securities in lieu of corporate surety.
19.235 Consents of surety.
19.236 Filing and execution of powers of attorney.
19.237 Disapproval of bonds or consents of surety.
19.238 -- 19.240 (Reserved)
19.241 Operations bond -- distilled spirits plant and adjacent bonded
wine cellar.
19.242 Area operations bond.
19.243 Withdrawal bond.
19.244 Unit bond.
19.245 Bonds and penal sums of bonds.
19.246 Strengthening bonds.
19.247 General.
19.248 New or superseding bond.
19.249 Termination of bonds.
19.250 Application of surety for relief from bond.
19.251 Relief of surety from bond.
19.252 Release of pledged securities.
27 CFR 18.65 Subpart I -- Construction, Equipment and Security
19.271 Construction of buildings.
19.272 Equipment.
19.273 Tanks.
19.274 Pipelines.
19.275 Continuous distilling system.
19.276 Package scales.
19.277 Measuring devices and proofing instruments.
19.278 Identification of structures, areas, apparatus, and equipment.
19.279 Office facilities.
19.280 Signs.
19.281 Security.
19.282 Breaking Government locks.
27 CFR 18.65 Subpart J -- Production
19.311 Notice by proprietor.
19.312 Receipt of materials.
19.313 Use of materials in production of spirits.
19.314 Removal of fermenting material.
19.315 Removal or destruction of distilling material.
19.316 Distillation.
19.317 Treatment during production.
19.318 Addition of caramel to rum or brandy and addition of oak chips
to spirits.
19.319 Production gauge.
19.320 Identification of spirits.
19.321 Entry.
19.322 Distillates containing extraneous substances.
19.324 Statement of production procedure or Form 5110.38.
19.326 Spirits content of chemicals produced.
19.327 Disposition of chemicals.
19.328 Wash water.
19.329 Production inventories.
27 CFR 18.65 Subpart K -- Redistillation
19.331 General.
19.332 Receipts for redistillation
19.333 Redistillation.
27 CFR 18.65 Subpart L -- Storage
19.341 General.
19.342 Receipt and storage of bulk spirits and wines.
19.343 Addition of oak chips to spirits and addition of caramel to
brandy and rum.
19.344 Filling of packages from tanks.
19.345 Change of packages.
19.346 Mingling or blending of spirits for further storage.
19.347 Packages dumped for mingling.
19.348 Determining age of mingled spirits.
19.349 Mingled spirits or wines held in tanks.
19.353 Storage inventories.
27 CFR 18.65 Subpart M -- Processing Operations Other Than Denaturation
and Manufacture of Articles
19.371 General.
19.372 Receipt of spirits, wines and alcoholic flavoring materials
for processing.
19.373 Use of spirits, wines and alcoholic flavoring materials.
19.374 Manufacture of nonbeverage products, intermediate products or
eligible flavors.
19.376 Determining obscuration.
19.378 Formula requirement.
19.381 Removals from processing.
19.382 Bottling tanks.
19.383 Bottling tank gauge.
19.384 Preparation of bottling or packaging record.
19.385 Labels to agree with contents of tanks and containers.
19.386 Proof and fill.
19.387 Completion of bottling.
19.388 Cases.
19.389 Remnants.
19.390 Filling packages.
19.391 Removal by bulk conveyances or pipelines.
19.392 Rebottling.
19.393 Reclosing and relabeling.
19.394 Bottled-in-bond spirits.
19.395 Labels for export spirits.
19.396 Spirits removed for shipment to Puerto Rico.
19.397 Spirits not originally intended for export.
19.398 Alcohol.
19.400 Daily summary record of spirits bottled or packaged.
19.401 Inventories of wines and bulk spirits (except in packages) in
processing account.
19.402 Inventories of bottled and packaged spirits.
27 CFR 18.65 Subpart N -- Denaturing Operations and Manufacture of
Articles
19.451 General.
19.452 Formulas.
19.453 Testing of denaturants.
19.454 Gauge of denaturation.
19.455 Dissolving of denaturants.
19.456 Adding denaturants.
19.457 Neutralizing denatured spirits.
19.458 Restoration and redenaturation of recovered denatured spirits
and recovered articles.
19.459 Mixing of denatured spirits.
19.460 Conversion of denatured alcohol formulas.
19.461 Receipt and storage of denatured spirits.
19.462 Filling of containers from tanks.
19.463 Containers for denatured spirits.
19.464 Denatured spirits inventories.
19.471 Manufacture of articles.
27 CFR 18.65 Subpart O -- Spirits From Customs Custody
19.481 General.
19.482 Age and fill date.
19.483 Recording gauge.
19.484 Marks on containers of imported spirits.
19.485 Marks on containers of Puerto Rican and Virgin Islands
spirits.
19.486 Additional tax on nonbeverage spirits.
19.487 Abatement, remission, credit or refund.
27 CFR 18.65 Subpart P -- Transfers and Withdrawals
19.501 Authority to withdraw.
19.502 Withdrawal of spirits on production or filling gauge.
19.503 Determination of tare.
19.505 Authorized transfers.
19.506 Application to receive spirits in bond.
19.507 Termination of application.
19.508 Consignor premises.
19.509 Reconsignment.
19.510 Consignee premises.
19.515 Determination and payment of tax.
19.516 Bond account.
19.517 Gauge for tax determination.
19.518 Imported spirits.
19.519 Methods of tax payment.
19.520 Employer indentification number.
19.521 Application for employer identification number.
19.522 Taxes to be collected by returns.
19.523 Time for filing returns.
19.524 Payment of tax by electronic fund transfer.
19.525 Manner of filing returns.
19.526 Removal of spirits on tax determination.
19.531 Authorized withdrawals without payment of tax.
19.532 Withdrawals of spirits for use in wine production.
19.533 Withdrawal of spirits without payment of tax for experimental
or research use.
19.534 Withdrawals of spirits for use in production of nonbeverage
wine and nonbeverage wine products.
19.536 Authorized withdrawals free of tax.
19.537 Withdrawal of spirits free of tax.
19.538 Withdrawal of spirits by the United States.
19.539 Disposition of excess spirits.
19.540 Removal of denatured spirits and articles.
19.541 Reconsignment.
27 CFR 18.65 Subpart Q -- Losses and Shortages
19.561 Losses in general.
19.562 Determination of losses in bond.
19.563 Loss of spirits from packages.
19.564 Losses after tax determination.
19.565 Shortages of bottled distilled spirits.
27 CFR 18.65 Subpart R -- Containers and Marks
19.581 Authorized containers.
19.582 Spirits for nonindustrial use.
19.583 Spirits for industrial use.
19.584 Packages.
19.585 Bulk conveyances.
19.586 Tanks.
19.587 Pipelines.
19.588 Construction of bulk conveyances.
19.589 Restrictions on dispositions of bulk spirits.
19.592 General.
19.593 Package identification numbers in production and storage.
19.594 Numbering of packages and cases in processing.
19.595 Specifications for marks.
19.596 Marks on packages of spirits filled on bonded premises.
19.597 Kind of spirits.
19.598 (Reserved)
19.599 Change of packages in storage.
19.600 (Reserved)
19.601 Marks on containers of specially denatured spirits.
19.602 Marks on containers of completely denatured alcohol.
19.603 (Reserved)
19.604 Caution label.
19.605 Additional marks on portable containers.
19.606 Marks on bulk conveyances.
19.607 Marks on cases.
19.608 Cases of industrial alcohol.
19.609 (Reserved)
19.610 Obliteration of marks.
19.611 Relabeling and reclosing off bonded premises.
19.612 Authorized abbreviations to identify marks.
27 CFR 18.65 Subpart S -- Liquor Bottle and Label Requirements
19.631 Scope of subpart.
19.632 Bottles authorized.
19.633 Distinctive liquor bottles.
19.634 Receipt and storage of liquor bottles.
19.635 Bottles to be used for display purposes.
19.636 Bottles for testing purposes.
19.637 Bottles not constituting approved containers.
19.638 Disposition of stocks of liquor bottles.
19.639 Use and resale of liquor bottles.
19.641 Certificate of label approval or exemption.
19.642 Statements required on labels under an exemption from label
approval.
19.643 Brand name, kind, alcohol content, and State of distillation.
19.644 Net contents.
19.645 Name and address of bottler.
19.646 Age of whisky containing no neutral spirits.
19.647 Age of whisky containing neutral spirits.
19.648 Age of brandy.
19.649 Presence of neutral spirits and coloring, flavoring, and
blending materials.
19.650 Country of origin.
27 CFR 18.65 Subpart T -- Closures.
19.661 General.
19.662 Affixing closures.
19.663 Reclosing.
27 CFR 18.65 Subpart U -- Return of Spirits to Bonded Premises and
Voluntary Destruction
19.681 Return of taxpaid spirits to bonded premises.
19.682 Receipt and gauge of returned taxpaid spirits.
19.683 Return of recovered denatured spirits and recovered articles.
19.684 Articles and spirits residues received for redistillation.
19.685 Return of recovered tax-free spirits, and spirits and
denatured spirits withdrawn free of tax.
19.686 Return of spirits withdrawn without payment of tax.
19.687 Return of spirits withdrawn for export with benefit of
drawback.
19.688 Abandoned spirits.
19.691 Voluntary destruction.
27 CFR 18.65 Subpart V -- Samples of Spirits
19.701 Spirits withdrawn from bonded premises.
19.702 Samples used on bonded premises.
19.703 Taxpayment of samples.
19.704 Labels.
27 CFR 18.65 Subpart W -- Records and Reports
19.721 Records.
19.722 Conversion between metric and U.S. units.
19.723 Maintenance and preservation of records.
19.724 Modified forms.
19.725 Photographic copies of records.
19.726 Authorized abbreviations to identify spirits.
19.731 General.
19.732 Details of daily records.
19.736 Daily production records.
19.740 Daily storage records.
19.741 Package summary records.
19.742 Tank record of wine or spirits of less than 190 degrees of
proof.
19.743 Tank summary record for spirits of 190 degrees or more of
proof.
19.746 Processing.
19.747 Records of manufacturing.
19.748 Dump/batch records.
19.749 Bottling and packaging record.
19.750 Proof and fill test record.
19.751 Records of finished products.
19.752 Denaturation records.
19.753 Record of article manufacture.
19.761 Record of tax determination.
19.762 Daily summary record of tax determinations.
19.763 Record of average effective tax rates.
19.764 Inventory reserve records.
19.765 Standard effective tax rates.
19.766 Record of samples.
19.767 Record of destruction.
19.768 Gauge record.
19.769 Package gauge record.
19.770 Transfer record.
19.771 -- 19.772 (Reserved)
19.773 Daily record of wholesale liquor dealer and taxpaid storeroom
operations.
19.774 Record of inventories.
19.775 Record of securing devices.
19.776 Record of scale tests.
19.777 (Reserved)
19.778 Removal on or after January 1, 1987 of Puerto Rican and Virgin
Islands spirits, and rum imported from all other areas.
19.779 Record of shipment of spirits and specially denatured spirits
withdrawn free of tax.
19.780 Record of distilled spirits shipped to manufacturers of
nonbeverage products.
19.791 Submission of transaction forms.
19.792 Reports.
27 CFR 18.65 Subpart X -- Production of Vinegar by the Vaporizing
Process
19.821 Production of vinegar by the vaporizing process.
19.822 Application.
19.823 Changes after original qualification.
19.824 Notice of permanent discontinuance of business.
19.825 Construction and equipment.
19.826 Authorized operations.
19.827 Conduct of operations.
19.828 Removals from the premises.
19.829 Daily records.
19.830 Application of distilled spirits tax.
27 CFR 18.65 Subpart Y -- Distilled Spirits for Fuel Use
19.901 Scope of subpart.
19.902 Waiver for alcohold fuel plants.
19.903 Alternate methods or procedures.
19.904 Emergency variations from requirements.
19.905 Taxes.
19.906 Special (occupational) tax.
19.907 Meaning of terms.
19.910 Application for permit required.
19.911 Criteria for issuance of permit.
19.912 Small plants.
19.913 Action on applications to establish small plants.
19.914 Medium plants.
19.915 Large plants.
19.916 Organizational documents.
19.917 Powers of attorney.
19.918 Information already on file and supplemental information.
19.919 Changes affecting applications and permits.
19.920 Automatic termination of permits.
19.921 Change in type of alcohol fuel plant.
19.922 Change in name of proprietor.
19.923 Changes in officers, directors, or principal persons.
19.924 Change in proprietorship.
19.925 Continuing partnerships.
19.926 Change in location.
19.930 Alternating proprietorship.
19.945 Notice of permanent discontinuance.
19.950 Suspension or revocation.
19.955 Bonds.
19.956 Amount of bond.
19.957 Instructions to compute bond penal sum.
19.958 Conditions of bond.
19.959 Additional provisions with respect to bonds.
19.965 Construction and equipment.
19.966 Security.
19.967 Additional security.
19.970 Supervision of operations.
19.980 Gauging.
19.981 Inventories.
19.982 Records.
19.983 Spirits rendered unfit for beverage use in the production
process.
19.984 Record of spirits received.
19.985 Record of spirits rendered unfit for beverage use.
19.986 Record of dispositions.
19.987 Maintenance and retention of records.
19.988 Reports.
19.990 Redistillation of spirits or fuel alcohol received on the
plant premises.
19.995 Use on premises.
19.996 Withdrawal of spirits.
19.997 Withdrawal of fuel alcohol.
19.998 Transfer in bond of spirits.
19.999 Consignor premises.
19.1000 Reconsignment in transit.
19.1001 Consignee premises.
19.1002 Prohibited uses, transfers and withdrawals.
19.1005 Authorized materials.
19.1006 Other materials.
19.1007 Samples.
19.1008 Marks.
27 CFR 18.65 Subpart Z -- Paperwork Reduction Act
19.1010 OMB control numbers assigned pursuant to the Paperwork
Reduction Act.
Authority: 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006,
5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5113, 5142, 5143,
5146, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207,
5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273,
5301, 5311-51313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561,
5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011,
7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
Source: T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, unless otherwise
noted.
27 CFR 18.65 Subpart A -- Scope
27 CFR 19.1 General.
The regulations in this part relate to the location, construction,
equipment, arrangement, qualification, and operation (including
activities incident thereto) of distilled spirits plants.
27 CFR 19.2 Territorial extent.
This part applies to the several States of the United States and the
District of Columbia.
27 CFR 19.3 Related regulations.
Regulations relating to this part are listed below:
27 CFR part 1 -- Basic Permit Requirements Under the Federal Alcohol
Administration Act.
27 CFR part 2 -- Nonindustrial Use of Distilled Spirits and Wine.
27 CFR part 3 -- Bulk Sales and Bottling of Distilled Spirits.
27 CFR part 4 -- Wine Labeling and Advertising.
27 CFR part 5 -- Labeling and Advertising Distilled Spirits.
27 CFR part 20 -- Distribution and Use of Denatured Alcohol and Rum.
27 CFR part 21 -- Formulas for Denatured Alcohol and Rum.
27 CFR part 22 -- Distribution and Use of Tax-Free Alcohol.
27 CFR part 24 -- Wine.
27 CFR part 30 -- Gauging Manual.
27 CFR part 170 -- Miscellaneous Regulations Relating to Liquor.
27 CFR part 194 -- Liquor Dealers.
27 CFR part 197 -- Drawback on Distilled Spirits Used in Manfacturing
Nonbeverage Products.
27 CFR part 200 -- Rules of Practice in Permit Proceedings.
27 CFR part 250 -- Liquors and Articles from Puerto Rico and the
Virgin Islands.
27 CFR part 251 -- Importation of Distilled Spirits, Wine, and Beer.
27 CFR part 252 -- Exportation of Liquors.
31 CFR part 225 -- Acceptance of Bonds, Notes, or Other Obligations
Issued or Guaranteed by the United States as Security in Lieu of Surety
or Sureties on Penal Bonds.
(T.D. ATF-199, 50 FR 9160, Mar. 6, 1985, as amended by T.D. ATF-207,
50 FR 23681, June 5, 1985; T.D. ATF-299, 55 FR 24989, June 19, 1990)
27 CFR 19.3 Subpart B -- Definitions
27 CFR 19.11 Meaning of terms.
When used in this part and in forms prescribed under this part, terms
shall have the meaning ascribed in this section. Words in the plural
form include the singular, and vice versa, and words indicating the
masculine gender include the feminine. The terms ''includes'' and
''including'' do not exclude other things not enumerated which are in
the same general class.
Alcoholic flavoring materials. Any nonbeverage product on which
drawback has been or will be claimed under 26 U.S.C. 5131-5134 or
flavors imported free of tax which are unfit for beverage purposes. The
term includes eligible flavors but does not include flavorings or
flavoring extracts manufactured on the bonded premises of distilled
spirits plant as an intermediate product.
Application for registration. The application required under 26
U.S.C. 5171(c).
Area supervisor. The supervisory officer of the Bureau of Alcohol,
Tobacco and Firearms area office.
Article. A product, containing denatured spirits, which was
manufactured under 27 CFR Part 20 or this part.
ATF bond. For purposes of this part, ATF bond means the internal
revenue bond as prescribed in 26 U.S.C. Chapter 51.
ATF officer. An officer or employee of the Bureau of Alcohol,
Tobacco and Firearms (ATF) authorized to perform any function relating
to the administration or enforcement of this part.
Bank. Any commercial bank.
Banking day. Any day during which a bank is open to the public for
carrying on substantially all its banking functions.
Basic permit. The document authorizing the person named therein to
engage in a designated business or activity under the Federal Alcohol
Administration Act.
Bonded premises. The premises of a distilled spirits plant, or part
thereof, as described in the application for registration, on which
distilled spirits operations defined in 26 U.S.C. 5002 are authorized to
be conducted.
Bottler. A proprietor of a distilled spirits plant qualified under
this part as a processor who bottles distilled spirits.
Bulk container. Any approved container having a capacity in excess
of one wine gallon.
Bulk conveyance. A tank car, tank truck, tank ship, tank barge, or a
compartment of any such conveyance, or any other container approved by
the Director for the conveyance of comparable quantities of spirits,
including denatured spirits, and wines.
Bulk distilled spirits. The term ''bulk distilled spirits'' means
distilled spirits in a container having a capacity in excess of one
gallon.
Business day. Any day, other than a Saturday, Sunday, or a legal
holiday. (The term legal holiday includes all holidays in the District
of Columbia and statewide holidays in the particular State in which the
claim, report, or return, as the case may be, is required to be filed,
or the act is required to be performed.)
Carrier. Any person, company, corporation, or organization, including
a proprietor, owner, consignor, consignee, or bailee, who transports
distilled spirits, denatured spirits, or wine in any manner for himself
or others.
CFR. The Code of Federal Regulations.
Commercial bank. A bank, whether or not a member of the Federal
Reserve system, which has access to the Federal Reserve Communications
System (FRCS) or Fedwire. The ''FRCS'' or ''Fedwire'' is a
communications network that allows Federal Reserve system member banks
to effect a transfer of funds for their customers (or other commercial
banks) to the Treasury Account at the Federal Reserve Bank of New York.
Container. A receptacle, vessel, or form of bottle, can, package,
tank or pipeline (where specifically included) used or capable of being
used to contain, store, transfer, convey, remove, or withdraw spirits
and denatured spirits.
Denaturant or denaturing material. Any material authorized under 27
CFR Part 21 for addition to spirits in the production of denatured
spirits.
Denatured spirits. Spirits to which denaturants have been added as
provided in 27 CFR Part 21.
Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the
Department of the Treasury, Washington, DC.
Director of the service center. A director of an internal revenue
service center.
Distilled spirits operations. Any authorized distilling,
warehousing, or processing operations conducted on the bonded premises
of a plant qualified under this part.
Distilling material. Any fermented or other alcoholic substance
capable of, or intended for use in, the original distillation or other
original processing of spirits.
District director. A district director of internal revenue.
Effective tax rate. The net tax rate after reduction for any credit
allowable under 26 U.S.C. 5010 for wine and flavor content at which the
tax imposed on distilled spirits by 26 U.S.C. 5001 or 7652 is paid or
determined.
Electronic fund transfer or EFT. Any transfer of funds effected by a
proprietor's commercial bank, either directly or through a correspondent
banking relationship, via the Federal Reserve Communications System
(FRCS) or Fedwire to the Treasury Account at the Federal Reserve Bank of
New York.
Eligible flavor. A flavor which:
(1) Is of a type that is eligible for drawback of tax under 26 U.S.C.
5134,
(2) Was not manufactured on the premises of a distilled spirits
plant, and
(3) Was not subjected to distillation on distilled spirits plant
premises such that the flavor does not remain in the finished product.
Eligible wine. A wine containing not more than 0.392 gram of carbon
dioxide per 100 milliliters of wine which has not been subject to
distillation at a distilled spirits plant after receipt in bond.
Export or exportation. A severance of goods from the mass of things
belonging to the United States with the intention of uniting them to the
mass of things belonging to some foreign country and shall include
shipments to any possession of the United States. For the purposes of
this part, shipments to the Commonwealth of Puerto Rico, and to the
territories of the Virgin Islands, American Samoa, and Guam, shall also
be treated as exportations.
Fermenting material. Any material which is to be subjected to a
process of fermentation to produce distilling material.
Fiduciary. A guardian, trustee, executor, administrator, receiver,
conservator, or any person acting in any fiduciary capacity for any
person.
Fiscal year. The period October 1 of one calendar year through
September 30 of the following year.
Gallon or wine gallon. The liquid measure equivalent to the volume
of 231 cubic inches.
In bond. When used with respect to spirits, denatured spirits,
articles, or wine refers to spirits, denatured spirits, articles, or
wine possessed under bond to secure the payment of the taxes imposed by
26 U.S.C. Chapter 51, and on which such taxes have not been determined.
The term includes such spirits, denatured spirits, articles, or wine on
the bonded premises of a distilled spirits plant, such spirits,
denatured spirits, or wines in transit between bonded premises
(including, in the case of wine, bonded wine cellar premises).
Additionally, the term refers to spirits in transit from customs custody
to bonded premises, and spirits withdrawn without payment of tax under
26 U.S.C. 5214, and with respect to which relief from liability has not
occurred under the provisions of 26 U.S.C. 5005(e)(2).
Industrial use. As applied to spirits, shall have the meaning
ascribed in 27 CFR Part 2.
Intermediate product. Any product manufactured pursuant to an
approved formula under 27 CFR Part 5, not intended for sale as such but
for use in the manufacture of a distilled spirits product.
I.R.C. The Internal Revenue Code of 1954, as amended.
Kind. As applied to spirits, except as provided in 19.597, kind
shall mean class and type as prescribed in 27 CFR Part 5. As applied to
wines, kind shall mean the classes and types of wines as prescribed in
27 CFR Part 4.
Liquor bottle. A bottle made of glass or earthenware, or of other
suitable material approved by the Food and Drug Administration, which
has been designed or is intended for use as a container for distilled
spirits for sale for beverage purposes and which has been determined by
the Director to protect the revenue adequately.
Liter. A metric unit of capacity equal to 1,000 cubic centimeters of
alcoholic beverage, and equivalent to 33.814 fluid ounces. A liter is
divided into 1,000 milliliters. Milliliter or milliliters may be
abbreviated as ''ml.''
Lot identification. The lot identification described in 19.593.
Mash, wort, wash. Any fermented material capable of, or intended
for, use as a distilling material.
Nonindustrial use. As applied to spirits, shall have the meaning
ascribed in 27 CFR Part 2.
Operating permit. The document issued pursuant to 26 U.S.C.
5171(d), authorizing the person named therein to engage in the business
or operation described therein.
Package. A cask or barrel or similar wooden container, or a drum or
similar metal container.
Package identification number. The package identification number
described in 19.593.
Person. An individual, trust, estate, partnership, association,
company, or corporation.
Plant or distilled spirits plant. An establishment qualified under
this part for distilling, warehousing, processing or any combination
thereof.
Plant number. The number assigned to a distilled spirits plant by
the regional director (compliance).
Processor. Except as otherwise provided under 26 U.S.C. 5002(a)(6),
any person qualified under this part who manufactures, mixes, bottles,
or otherwise processes distilled spirits or denatured spirits, or
manufactures any article.
Proof. The ethyl alcohol content of a liquid at 60 degrees
Fahrenheit, stated as twice the percent of ethyl alcohol by volume.
Proof of distillation. The composite proof of the spirits at the
time the production gauge is made,or, if the spirits had been reduced in
proof prior to the production gauge, the proof of the spirits prior to
such reduction, unless the spirits are subsequently redistilled at a
higher proof than the proof prior to reduction.
Proof gallon. A gallon of liquid at 60 degrees Fahrenheit which
contains 50 percent by volume of ethyl alcohol having a specific gravity
of 0.7939 at 60 degrees Fahrenheit referred to water at 60 degrees
Fahrenheit as unity, or the alcoholic equivalent thereof.
Proprietor. The person qualified under this part to operate the
distilled spirits plant.
Reconditioning. The dumping of distilled spirits products in bond
after their bottling or packaging, for purposes other than destruction,
denaturation, redistillation, or rebottling. The term may include the
filtration, clarification, stabilization, or reformulation of a product.
Recovered article. An article containing specially denatured spirits
salvaged without all of its original ingredients, or an article
containing completely denatured alcohol salvaged without all of the
denaturants for completely denatured alcohol, under 27 CFR Part 20.
Region. A Bureau of Alcohol, Tobacco and Firearms region.
Region director (compliance). The principal regional official
responsible for administering regulations in this part.
Season. The period from January 1 through June 30, is the spring
season, and the period from July 1 through December 31 is the fall
season.
Secretary. The Secretary of the Treasury or his delegate.
Service center. An Internal Revenue Service Center in any of the
Internal Revenue regions.
Spirits or distilled spirits. That substance known as ethyl alcohol,
ethanol, or spirits of wine in any form (including all dilutions and
mixtures thereof, from whatever source or by whatever process produced)
but not denatured spirits unless specifically stated. The term does not
include mixtures of distilled spirits and wine, bottled at 48 proof or
less, if the mixture contains more than 50 percent wine on a proof
gallon basis.
Spirits residues. Residues, containing distilled spirits, of a
manufacturing process related to the production of an article under 27
CFR Part 20.
Tax-determined or determined. When used with respect to the tax on
any distilled spirits to be withdrawn from bond on determination of tax,
shall mean that the taxable quantity of spirits has been established.
Taxpaid. When used with respect to distilled spirits shall mean that
all applicable taxes imposed by law in respect of such spirits have been
determined or paid as provided by law.
This chapter. Title 27, Code of Federal Regulations, Chapter I (27
CFR Chapter I).
Transfer in bond. The removal of spirits, denatured spirits and
wines from one bonded premises to another bonded premises.
Treasury Account. The Department of the Treasury's General Account
at the Federal Reserve Bank of New York.
Unfinished spirits. Spirits in the production system prior to
production gauge.
U.S.C. The United States Code.
Warehouseman. A proprietor of a distilled spirits plant qualified
under this part to store bulk distilled spirits.
Wine spirits. The term ''wine spirits'' means spirits authorized for
use in wine production by 26 U.S.C. 5373.
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-199,
50 FR 9160, Mar. 6, 1985; T.D. ATF-206, 50 FR 23951, June 7, 1985;
T.D. ATF-230, 51 FR 21748, June 16, 1986; T.D. ATF-297, 55 FR 18061,
Apr. 30, 1990)
27 CFR 19.11 Subpart C -- Taxes
27 CFR 19.11 Gallonage Taxes
27 CFR 19.21 Tax.
(a) A tax is imposed by 26 U.S.C. 5001 and 7652 on all spirits
produced in, imported into or brought into the United States at the rate
prescribed in section 5001 on each proof gallon and a proportionate tax
at a like rate on all fractional parts of a proof gallon. Wines
containing more than 24 percent of alcohol by volume are taxed as
spirits. All products of distillation, by whatever name known, which
contain spirits, on which the tax imposed by law has not been paid, and
any alcoholic ingredient added to such products, are considered and
taxed as spirits.
(b) A credit against the tax imposed on distilled spirits by 26
U.S.C. 5001 or 7652 is allowable under 26 U.S.C. 5010 on each proof
gallon of alcohol derived from eligible wine or from eligible flavors
which do not exceed 2 1/2 percent of the finished product on a proof
gallon basis. The credit is allowable at the time the tax is payable as
if it constituted a reduction in the rate of tax.
(c) Where credit against the tax is desired, the person liable for
the tax shall establish an effective tax rate in accordance with 19.34.
The effective tax rate established will be applied to each withdrawal or
other taxable disposition of the distilled spirits.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C.
5001); Sec. 6, Pub. L. 96-598, 94 Stat. 3488, as amended (26 U.S.C.
5010); Act of August 16, 1954, Pub. L. 591, 68A Stat. 907, as amended
(26 U.S.C. 7652)).
(T.D. ATF-297, 55 FR 18061, Apr. 30, 1990)
27 CFR 19.22 Attachment of tax.
Under 26 U.S.C. 5001(b), the tax attaches to spirits as soon as the
substance comes into existence as such, whether it be subsequently
separated as pure or impure spirits, or be immediately, or at any
subsequent time, transferred into any other substance, either in the
process of original production, or by any subsequent process.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C.
5001))
27 CFR 19.23 Lien.
Under 26 U.S.C. 5004, the tax becomes a first lien on the spirits
from the time the spirits come into existence as such. The conditions
under which the first lien shall be terminated are described in 26
U.S.C. 5004.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1317, as amended (26 U.S.C.
5004))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985)
27 CFR 19.24 Persons liable for tax.
(a) Distilling. 26 U.S.C. 5005 provides that the distiller of
spirits is liable for the tax and that each proprietor or possessor of,
and person in any manner interested in the use of, any still, distilling
apparatus, or distillery, shall be jointly and severally liable for the
tax on distilled spirits produced. However, a person, not an officer or
director of a corporate proprietor, owning or having the right of
control of not more than 10 percent of any class of stock of that
proprietor, is not liable by reason of the stock ownership or control.
Persons transferring spirits in bond so liable for the tax are relieved
of liability if
(1) The proprietors of transferring and receiving premises are
independent of each other and neither has a proprietary interest,
directly or indirectly, in the business of the other, and
(2) No person so liable for the tax on the spirits transferred
retains any interest in the spirits.
(b) Storage on bonded premises. 26 U.S.C. 5005(c) provides that each
person operating bonded premises shall be liable for the tax on all
spirits while the spirits are stored on the premises, and on all spirits
which are in transit to the premises from the time of removal from the
transferor's bonded premises, pursuant to an approved application.
Liability for the tax continues until the spirits are transferred or
withdrawn from bonded premises as authorized by law, or until the
liability for tax is relieved under the provisions of 26 U.S.C. 5008(a).
Claims for relief from liability for spirits lost are provided for in
19.41. Voluntary destruction of spirits in bond is provided for in
Subpart U of this part.
(c) Withdrawals without payment of tax. Under 26 U.S.C. 5005(e), any
person who withdraws spirits from the bonded premises of a plant without
payment of tax, as provided in 26 U.S.C. 5214, shall be liable for the
tax on the spirits from the time of withdrawal. The person shall be
relieved of any liability at the time the spirits are exported,
deposited in a foreign-trade zone, used in production of wine, deposited
in a customs bonded warehouse, laden as supplies upon or used in the
maintenance or repair of certain vessels or aircraft, or used for
certain research, development or testing, as provided by law.
(d) Withdrawals free of tax. Persons liable for tax under paragraph
(a) of this section, are relieved of the liability on spirits withdrawn
from bonded premises free of tax under this part, at the time the
spirits are withdrawn.
(e) Withdrawn from customs custody without payment of tax. 26 U.S.C.
5232(a) provides that when imported distilled spirits in bulk containers
are withdrawn from customs custody and transferred to the bonded
premises of a distilled spirits plant without payment of the tax imposed
on imported distilled spirits by 26 U.S.C. 5001, the person operating
the bonded premises of the distilled spirits plant to which spirits are
transferred shall become liable for the tax on the spirits upon their
release from customs custody, and the importer shall thereupon be
relieved of liability for the tax.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1318, as amended (26 U.S.C.
5005); sec. 3, Pub. L. 90-630, 82 Stat. 1328, as amended (26 U.S.C.
5232); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C.
5066))
27 CFR 19.25 Time for tax determination.
Except as otherwise provided in this part, the tax on spirits shall
be determined when the spirits are withdrawn from bond. The tax on
spirits which are to be withdrawn from bonded premises shall be
determined upon completion of the gauge for determination of tax and
before withdrawal from bonded premises.
(Sec. 201, Pub. L. 85-859, 72 Stat 1320, as amended (26 U.S.C.
5006))
27 CFR 19.26 Tax on wine.
(a) Imposition of tax. A tax is imposed by 26 U.S.C. 5041 or 7652 on
wine (including imitation, substandard, or artificial wine, and
compounds sold as wine) produced in or imported or brought into the
United States. Proprietors of distilled spirits plants may become
liable for wine taxes under 26 U.S.C. 5362(b)(3) in connection with wine
transferred in bond to a distilled spirits plant. Wine may not be
removed from the bonded premises of a distilled spirits plant for
consumption or sale as wine.
(b) Liability for tax. Except as otherwise provided by law, the
liability for tax on wine transferred in bond from a bonded wine cellar
to a distilled spirits plant, or transferred in bond between distilled
spirits plants, will continue until the wine is used in a distilled
spirits product.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1331, as amended, 1380, as
amended (26 U.S.C. 5041, 5362))
(T.D. ATF-297, 55 FR 18062, Apr. 30, 1990; 55 FR 23634, June 11,
1990)
27 CFR 19.26 Assessments
27 CFR 19.31 Production not accounted for.
Where the regional director (compliance) finds that a distiller has
not accounted for all spirits produced by him, assessment shall be made
for the tax on the difference between the quantity reported and the
quantity found to have been actually produced.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1320, as amended (26 U.S.C.
5006))
27 CFR 19.32 Assessment of tax on spirits, denatured spirits, or wines
in bond which are lost, destroyed or removed without authorization.
When spirits, denatured spirits, or wines in bond are lost or
destroyed (except spirits, denatured spirits, or wines on which the tax
is not collectible by reason of the provisions of 26 U.S.C. 5008 (a) or
(d) or 26 U.S.C. 5370, as applicable) and the proprietor or other person
liable for the tax on the spirits, denatured spirits, or wines fails to
file a claim for remission as provided in 19.41(a) or when the claim is
denied, the tax shall be assessed. In any case where spirits, denatured
spirits, or wines in bond are removed from bonded premises other than as
authorized by law, the tax shall be assessed. In the case of losses
under circumstances described in 26 U.S.C. 5006(b) with respect to
packages of spirits or denatured spirits on bonded premises, the tax
shall be assessed if the tax is not paid upon the demand of the regional
director (compliance).
(Sec. 201, Pub. L. 85-859, 72 Stat. 1320, as amended, 1323, as
amended, 1381, as amended (26 U.S.C. 5006, 5008, 5370))
27 CFR 19.32 Effective Tax Rates
Source: Sections 19.34 through 19.38 added by T.D. ATF-297, 55 FR
18062, Apr. 30, 1990, unless otherwise noted.
27 CFR 19.34 Computation of effective tax rate.
(a) The proprietor shall compute the effective tax rate for distilled
spirits containing eligible wine or eligible flavors as the ratio of the
numerator and denominator as follows:
(1) The numerator will be the sum of:
(i) The proof gallons of all distilled spirits used in the product
(exclusive of distilled spirits derived from eligible flavors),
multiplied by the tax rate prescribed by 26 U.S.C. 5001;
(ii) The wine gallons of each eligible wine used in the product,
multiplied by the tax rate prescribed by 26 U.S.C. 5041(b)(1), (2), or
(3), which would be imposed on the wine but for its removal to bonded
premises; and
(iii) The proof gallons of all distilled spirits derived from
eligible flavors used in the product, multiplied by the tax rate
prescribed by 26 U.S.C. 5001, but only to the extent that such distilled
spirits exceed 2 1/2% of the denominator prescribed in paragraph (a)(2)
of this section.
(2) The denominator will be the sum of:
(i) The proof gallons of all distilled spirits used in the product,
including distilled spirits derived from eligible flavors; and
(ii) The wine gallons of each eligible wine used in the product,
multiplied by twice the percentage of alcohol by volume of each, divided
by 100.
(b) In determining the effective tax rate, quantities of distilled
spirits, eligible wine, and eligible flavors will be expressed to the
nearest tenth of a proof gallon. The effective tax rate may be rounded
to as many decimal places as the proprietor deems appropriate, provided
that, such rate is expressed no less exactly than the rate rounded to
the nearest whole cent, and the effective tax rates for all products
will be consistently expressed to the same number of decimal places. In
such case, if the number is less than five it will be dropped; if it is
five or over, a unit will be added.
(c) The following is an example of the use of the formula.
(Sec. 6, Pub. L. 96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))
(T.D. ATF-297, 55 FR 18062, Apr. 30, 1990, as amended by T.D.
ATF-307, 52736, Dec. 21, 1990)
27 CFR 19.35 Application of effective tax rate (Actual).
Any proprietor who does not apply effective tax rates to taxable
removals in accordance with 19.36, 19.37 or 19.38 shall establish an
effective tax rate for each batch of distilled spirits in the processing
account on which credit against tax is desired for alcohol derived from
eligible wine or eligible flavors. The effective tax rate will be
computed in accordance with 19.34 and will be recorded on the dump or
batch record for the product, as required by 19.748. The serial
numbers of the cases removed at such rate shall be recorded on the
record of tax determination prescribed in 19.761 or other related
record available for examination by any ATF officer.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207); Sec. 201,
Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201); Sec 6, Pub.
L. 96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))
27 CFR 19.36 Standard effective tax rate.
(a) The proprietor may establish a permanent standard effective tax
rate for any eligible distilled spirits product based on the least
quantity and the lowest alcohol content of eligible wine or eligible
flavors used in the manufacture of the product. The permanent standard
effective tax rate must equal the highest tax rate applicable to the
product. The proprietor shall maintain a permanent record of the
standard effective tax rate established for each product in accordance
with 19.765. Whenever the proprietor manufactures a batch of the
product with a lesser quantity or lower alcohol content of eligible wine
or eligible flavor, he shall keep the cased goods segregated from other
completed cases of the same product and shall tax determine the product
in accordance with 19.35.
(b) If the regional director (compliance) finds that the use of this
procedure jeopardizes the revenue or causes administrative difficulty,
the proprietor shall discontinue the use of the procedure.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207); Sec. 201,
Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201); Sec. 6,
Pub. L. 96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))
27 CFR 19.37 Average effective tax rate.
(a) The proprietor may establish an average effective tax rate for
any eligible distilled spirits product based on the total proof gallons
in all batches of the same composition which have been produced during
the preceding 6-month period and which have been or will be bottled or
packaged, in whole or in part, for domestic consumption. At the
beginning of each month, the proprietor shall recompute the average
effective tax rate so as to include only the immediately preceding
6-month period. The average effective tax rate established for a
product will be shown in the record of average effective tax rates
prescribed in 19.763.
(b) If the regional director (compliance) finds that the use of this
procedure jeopardizes the revenue or causes administrative difficulty,
the proprietor shall discontinue the use of this procedure.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207); Sec. 201,
Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201); Sec. 6,
Pub. L. 96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))
27 CFR 19.38 Inventory reserve account.
(a) The proprietor may establish an inventory reserve account for any
eligible distilled spirits product by maintaining an inventory reserve
record as prescribed by 19.764. The effective tax rate applied to each
removal or other disposition will be the effective tax rate recorded on
the inventory reserve record from which the removal or other disposition
is depleted.
(b) If the regional director (compliance) finds that the use of this
procedure jeopardizes the revenue or causes administrative difficulty,
the proprietor shall discontinue the use of this procedure.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207); Sec. 201,
Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201); Sec. 6,
Pub. L. 96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))
27 CFR 19.38 Claims
27 CFR 19.41 Claims on spirits, denatured spirits, articles, or wines
lost or destroyed in bond.
(a) Claims for remission. All claims for remission of tax required
by this part, relating to the destruction or loss of spirits, denatured
spirits, articles, or wines in bond, shall be filed with the regional
director (compliance) and shall set forth the following:
(1) Identification (including serial numbers if any) and location of
the container or containers from which the spirits, denatured spirits,
articles, or wines were lost, or removed for destruction;
(2) Quantity of spirits, denatured spirits, articles, or wines lost
or destroyed from each container, and the total quantity of spirits or
wines covered by the claim;
(3) Total amount of tax for which the claim is filed;
(4) Name, number, and address of the plant from which withdrawn
without payment of tax or removed for transfer in bond (if claim
involves spirits so withdrawn or removed or if claim involves wines
transferred in bond) and date and purpose of such withdrawal or removal,
except that in the case of imported spirits lost or destroyed while
being transferred from customs custody to ATF bond as provided in
19.481, the name of the customs warehouse, if any, and port of entry
will be given instead of the plant name, number, and address;
(5) Date of the loss or destruction (or, if not known, date of
discovery), the cause or nature thereof, and all the facts relative
thereto;
(6) Name of the carrier, where a loss in transit is involved;
(7) The name and address of the consignee, in the case of spirits
withdrawn without payment of tax which are lost before being used for
research, development or testing;
(8) If lost by theft, facts establishing that the loss did not occur
as the result of any negligence, connivance, collusion or fraud on the
part of the proprietor of the plant, owner, consignor, consignee,
bailee, or carrier, or the employees or agents of any of them;
(9) In the case of a loss by theft, whether the claimant is
indemnified or recompensed for the spirits or wines lost and if so, the
amount and nature of indemnity or recompense and the actual value of the
spirits or wines, less the tax.
(b) Claims for abatement, credit or refund. Claims for abatement of
an assessment, or for credit or refund of tax which has been paid or
determined, for spirits, denatured spirits, articles, or wines lost or
destroyed in bond shall be filed with the regional director
(compliance). The claims shall set forth the information required under
paragraph (a) of this section and, in addition, shall set forth --
(1) The date of assessment or payment (or of tax determination, if
the tax has not been assessed or paid) of the tax for which abatement,
credit or refund is claimed, and
(2) The name, plant number, and the address of the plant where the
tax was determined, paid, or assessed (or name, address and capacity of
any other person who paid or was assessed the tax, if the tax was not
paid by or assessed against a proprietor).
(c) Supporting document. (1) Claims under paragraphs (a) and (b) of
this section shall be supported (whenever possible) by affidavits of
persons having personal knowledge of the loss or destruction. For
claims on spirits, denatured spirits, articles, or wines lost while
being transferred by carrier, the claim shall be supported by a copy of
the bill of lading.
(2) For claims pertaining to losses of spirits withdrawn without
payment of tax and lost prior to being used for research, development or
testing, the claim shall be supported by a copy of the proprietor's
sample record prescribed in Subpart W of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended, 1381, as
amended (26 U.S.C. 5008, 5370))
27 CFR 19.42 Claims on spirits returned to bonded premises.
(a) Claims for credit or refund of tax on spirits which have been
withdrawn from bonded premises on payment or determination of tax and
which are returned under 26 U.S.C. 5215 shall be filed with the regional
director (compliance) and shall set forth the following:
(1) Quantity of spirits so returned;
(2) Amount of tax for which the claim is filed;
(3) Name, address, and plant number of the plant to which the spirits
were returned and the date of the return;
(4) The purpose for which returned; and
(5) The serial number of the gauge record on which the spirits were
returned.
(b) If the alcoholic content of the spirits contain at least 92
percent Puerto Rican or Virgin Islands rum, or if the spirits contain
rum imported from any area other than Puerto Rico and the Virgin
Islands, the claim shall show:
(1) Proof gallons of the finished product derived from Puerto Rican
or Virgin Islands spirits, or derived from rum imported from any other
area; and
(2) The amount of tax imposed by 26 U.S.C. 7652 or 26 U.S.C. 5001,
determined at the time of withdrawal from bond, on the Puerto Rican or
Virgin Islands spirits, or on the rum imported from any other area,
contained in the product.
(c) Claims for credit or refund of tax on spirits containing eligible
wine or eligible flavors must set forth the date and serial number of
the record of tax determination and the effective tax rate at which the
tax was paid or determined. If this information is not provided, the
amount of tax claimed will be based on the lowest effective tax rate
applied to the product.
(d) Claims for credit or refund of tax shall be filed by the
proprietor of the plant to which the spirits were returned within six
months of the date of the return. No interest is allowed on any claims
for refund or credit.
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-233,
51 FR 28077, Aug. 5, 1986; T.D. ATF-297, 55 FR 18063, Apr. 30, 1990)
27 CFR 19.43 Claims relating to spirits lost after tax determination.
Claims for abatement, credit, or refund of tax under this part,
relating to losses of spirits occurring on bonded premises after tax
determination but prior to physical removal from such premises, shall be
prepared and filed as provided in, and contain the information called
for under 19.41(b) and be supported by documents as provided under
19.41(c).
(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended (26 U.S.C.
5008))
27 CFR 19.44 Execution of claims and supporting documents.
All claims filed under this part shall be filed on Form 2635
(5620.8). Claims for abatement, remission, credit, or refund shall (a)
show the name, address, and capacity of the claimant, (b) be signed by
the claimant or his duly authorized agent, and (c) be executed under the
penalties of perjury as provided in 19.100. Supporting documents
required by this part to be submitted with a claim shall be attached to
the claim and shall be deemed to be a part thereof. The regional
director (compliance) may require the submission of additional evidence
in support of any claim filed under this part when deemed necessary for
proper action on the claim.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended (26 U.S.C.
5008); sec. 807, Pub. L. 96-39, 93 Stat. 285 (26 U.S.C. 5215))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985;
T.D. ATF-251, 52 FR 19313, May 22, 1987)
27 CFR 19.45 Claims for credit of tax.
Claims for credit of tax, as provided in this part, may be filed
after determination of the tax whether or not the tax has been paid.
The claimant may not anticipate allowance of a credit or make an
adjusting entry in a tax return pending action on the claim.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended (26 U.S.C.
5008); sec. 807, Pub. L. 96-39, 93 Stat. 285 (26 U.S.C. 5215))
27 CFR 19.46 Adjustments for credited tax.
When notification of allowance of credit is received from the
regional director (compliance), including notification of credit for tax
on spirits exported with benefit of drawback as provided in 27 CFR Part
252, the claimant shall make an adjusting entry and explanatory
statement (specifically identifying the notification of allowance of
credit) in the next excise tax return (or returns) to the extent
necessary to exhaust the credit.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended, 1336, as
amended (26 U.S.C. 5008, 5062))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-219,
50 FR 51387, Dec. 17, 1985)
27 CFR 19.46 Subpart Ca -- Special (Occupational) Taxes
Source: T.D. ATF-271, 53 FR 17541, May 17, 1988, unless otherwise
noted.
27 CFR 19.49 Liability for special tax.
(a) Proprietor of distilled spirits plant -- (1) General. Except as
provided in 19.906, every proprietor of a distilled spirits plant shall
pay a special (occupational) tax at a rate specified by 19.50. The tax
shall be paid on or before the date of commencing business as a
distilled spirits plant proprietor, and thereafter every year on or
before July 1. On commencing business, the tax shall be computed from
the first day of the month in which liability is incurred, through the
following June 30. Thereafter, the tax shall be computed for the entire
year (July 1 through June 30).
(2) Transition rule. For purposes of paragraph (a)(1) of this
section, a proprietor engaged in distilled spirits plant operations on
January 1, 1988, shall be treated as having commenced business on that
date. The special tax imposed by this transition rule shall cover the
period January 1, 1988, through June 30, 1988, and shall be paid on or
before April 1, 1988.
(b) Liquor Dealer -- (1) General. A proprietor of a distilled
spirits plant shall be subject to or exempt from a liquor dealer's
special (occupational) tax as provided in part 194 of this chapter.
(2) Exemption for sales by a proprietor of a distilled spirits plant.
A proprietor of a distilled spirits plant is not required to pay
special tax as a wholesale or retail dealer in liquor because of sales,
at the principal place of business or at the distilled spirits plant, of
liquor which at the time of sale is stored at the distilled spirits
plant or which had been removed and stored in a taxpaid storeroom
operated in connection with the distilled spirits plant. Each
proprietor of a distilled spirits plant shall have only one exemption
from dealer's special tax for each distilled spirits plant. The
distiller may designate, in writing to the regional director
(compliance), that the principal place of business will be exempt from
dealer's special tax; otherwise, the exemption will apply to the
distilled spirits plant.
(c) Each place of business taxable -- (1) General. A proprietor of a
distilled spirits plant incurs special tax liability at each place of
business in which an occupation subject to special tax is conducted. A
place of business means the entire office, plant or area of the business
in any one location under the same proprietorship. Passageways,
streets, highways, rail crossings, waterways, or partititions dividing
the premises are not sufficient separation to require additional special
tax, if the divisions of the premises are otherwise contiguous.
(2) Exception for contiguous areas. A proprietor of a distilled
spirits plant does not incur additional special tax liability for sales
of liquor made at a location other than on distilled spirits plant
premises described on the notice of registration, Form 5110.41, if the
location where such sales are made is contiguous to the distilled
spirits plant premises in the manner described in paragraph (c)(1) of
this section.
(26 U.S.C. 5081, 5111, 5113, 5142, 5143)
(T.D. ATF-271, 53 FR 17541, May 17, 1988, as amended by T.D.
ATF-285, 54 FR 12609, Mar. 28, 1989)
27 CFR 19.50 Rates of special tax.
(a) General. Title 26 U.S.C. 5081(a)(1) imposes a special tax of
$1,000 per year on every proprietor of a distilled spirits plant.
(b) Reduced rate for small proprietors. Title 26 U.S.C. 5081(b)
provides for a reduced rate of $500 per year with respect to any
distilled spirits plant proprietor whose gross receipts (for the most
recent taxable year ending before the first day of the taxable period to
which the special tax imposed by 19.49 relates) are less than $500,000.
The ''taxable year'' to be used for determining gross receipts is the
taxpayer's income tax year. All gross receipts of the taxpayer shall be
included, not just the gross receipts of the business subject to special
tax. Proprietors of new businesses that have not yet begun a taxable
year, as well as proprietors of existing businesses that have not yet
ended a taxable year, who commence a new activity subject to special
tax, qualify for the reduced special (occupational) tax rate, unless the
business is a member of a ''controlled group''; in that case, the rules
of paragraph (c) of this section shall apply.
(c) Controlled group. All persons treated as one taxpayer under 26
U.S.C. 5061(e)(3) shall be treated as one taxpayer for the purpose of
determining gross receipts under paragraph (b) of this section.
''Controlled group'' means a controlled group of corporations, as
defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR
1.1563-1 through 1.1563-4, except that the words ''at least 80 percent''
shall be replaced by the words ''more than 50 percent'' in each place
they appear in subsection (a) of 26 U.S.C. 1563, as well as in the
implementing regulations. Also, the rules for a ''controlled group of
corporations'' apply in a similar fashion to groups which include
partnerships and/or sole proprietorships. If one entity maintains more
than 50% control over a group consisting of corporations and one, or
more, partnerships and/or sole proprietorships, all of the members of
the controlled group are one taxpayer for the purpose of this section.
(d) Short taxable year. Gross receipts for any taxable year of less
than 12 months shall be annualized by multiplying the gross receipts for
the short period by 12 and dividing the result by the number of months
in the short period, as required by 26 U.S.C. 448(c)(3).
(e) Returns and allowances. Gross receipts for any taxable year
shall be reduced by returns and allowances made during that year under
26 U.S.C. 448(c)(3).
(26 U.S.C. 448, 5061, 5081)
27 CFR 19.51 Special tax returns.
(a) General. Special tax shall be paid by return. The prescribed
return is ATF Form 5630.5, Special Tax Registration and Return. Special
tax returns, with payment of tax, shall be filed with ATF in accordance
with instructions on the form.
(b) Preparation of ATF Form 5630.5. All of the information called for
on Form 5630.5 shall be provided, including:
(1) The true name of the taxpayer.
(2) The trade name(s) (if any) of the business(es) subject to special
tax.
(3) The employer identification number (see 19.52).
(4) The exact location of the place of business, by name and number
of building or street, or if these do not exist, by some description in
addition to the post office address. In the case of one return for two
or more locations, the address to be shown shall be the taxpayer's
principal place of business (or principal office, in the case of a
corporate taxpayer).
(5) The class(es) of special tax to which the taxpayer is subject.
(6) Ownership and control information: that is, the name, position,
and residence address of every owner of the business and of every person
having power to control its management and policies with respect to the
activity subject to special tax. ''Owner of the business'' shall
include every partner, if the taxpayer is a partnership, and every
person owning 10% or more of its stock, if the taxpayer is a
corporation. However, the ownership and control information required by
this paragraph need not be stated if the same information has been
previously provided to ATF in connection with a permit application, and
if the information previously provided is still current.
(c) Multiple locations and/or classes of tax. A taxpayer subject to
special tax for the same period at more than one location or for more
than one class of tax shall --
(1) File one special tax return, ATF Form 5630.5, with payment of
tax, to cover all such locations and classes of tax; and
(2) Prepare, in duplicate, a list identified with the taxpayer's
name, address (as shown on ATF Form 5630.5), employer identification
number, and period covered by the return. The list shall show, by
States, the name, address, and tax class of each location for which
special tax is being paid. The original of the list shall be filed with
ATF in accordance with instructions on the return, and the copy shall be
retained at the taxpayer's principal place of business (or principal
office, in the case of a corporate taxpayer) for the period specified in
19.723(c).
(d) Signing of ATF Forms 5630.5 -- (1) Ordinary returns. The return
of an individual proprietor shall be signed by the individual. The
return of a partnership shall be signed by a general partner. The
return of a corporation shall be signed by any officer. In each case,
the person signing the return shall designate his or her capacity as
''individual owner,'' ''member of firm,'' or, in the case of a
corporation, the title of the officer.
(2) Fiduciaries. Receivers, trustees, assignees, executors,
administrators, and other legal representatives who continue the
business of a bankrupt, insolvent, deceased person, etc., shall indicate
the fiduciary capacity in which they act.
(3) Agent or attorney in fact. If a return is signed by an agent or
attorney in fact, the signature shall be preceded by the name of the
principal and followed by the title of the agent or attorney in fact. A
return signed by a person as agent will not be accepted unless there is
filed, with the ATF office with which the return is required to be
filed, a power of attorney authorizing the agent to perform the act.
(4) Perjury statement. ATF Forms 5630.5 shall contain or be verified
by a written declaration that the return has been executed under the
penalties of perjury.
(26 U.S.C. 6061, 6065, 6151, 7011)
27 CFR 19.52 Employer identification number.
(a) Requirement. The employer identification number (defined in 26
CFR 301.7701-12) of the taxpayer who has been assigned such a number
shall be shown on each special tax return, including amended returns,
filed under this subpart. Failure of the taxpayer to include the
employer identification number may result in the imposition of the
penalty specified in 70.113 of this chapter.
(b) Application for employer identification number. Each taxpayer
who files a special tax return, who has not already been assigned an
employer identification number, shall file IRS Form SS-4 to apply for
one. The taxpayer shall apply for and be assigned only one employer
identification number, regardless of the number of places of business
for which the taxpayer is required to file a special tax return. The
employer identification number shall be applied for no later than 7 days
after the filing of the taxpayer's first special tax return. IRS Form
SS-4 may be obtained from the director of an IRS service center or from
any IRS district director.
(c) Preparation and filing of IRS Form SS-4. The taxpayer shall
prepare and file IRS Form SS-4, together with any supplementary
statement, in accordance with the instructions on the form or issued in
respect to it.
(26 U.S.C. 6109)
(T.D. ATF-271, 53 FR 17541, May 17, 1988, as amended by T.D.
ATF-301, 55 FR 47605, Nov. 14, 1990)
27 CFR 19.52 Special Tax Stamps
27 CFR 19.53 Issuance, distribution, and examination of special tax
stamps.
(a) Issuance of special tax stamps. Upon filing a properly executed
return on ATF Form 5630.5, together with the full remittance, the
taxpayer will be issued an appropriately designated special tax stamp.
If the return covers multiple locations, the taxpayer will be issued one
appropriately designated stamp for each location listed on the
attachment required by 19.51(c), but showing, as to name and address,
only the name of the taxpayer and the address of the taxpayer's
principal place of business (or principal office in the case of a
corporate taxpayer).
(b) Distribution of special tax stamps for multiple locations. On
receipt of the special tax stamps, the taxpayer shall verify that there
is one stamp for each location listed on the attachment to ATF Form
5630.5. The taxpayer shall designate one stamp for each location and
shall type on each stamp the address of the business conducted at the
location for which that stamp is designated. The taxpayer shall then
forward each stamp to the place of business designated on the stamp.
(c) Examination of special tax stamps. All stamps denoting payment
of special tax shall be kept available for inspection by ATF officers,
at the location for which designated, during business hours.
(26 U.S.C. 5146, 6806)
27 CFR 19.54 Changes in special tax stamps.
(a) Change in name. If there is a change in the corporate or firm
name, or in the trade name, as shown on Form 5630.5, the proprietor
shall file an amended special tax return as soon as practicable after
the change, covering the new corporate or firm name, or trade name. No
new special tax is required to be paid. The proprietor shall attach the
special tax stamp for endorsement of the change in name.
(b) Change in proprietorship -- (1) General. If there is a change in
the proprietorship of a distilled spirits plant, the successor shall pay
a new special tax and obtain the required special tax stamps.
(2) Exemption for certain successors. Persons having the right of
succession provided for in paragraph (c) of this section may carry on
the business for the remainder of the period for which the special tax
was paid, without paying a new special tax, if within 30 days after the
date on which the successor begins to carry on the business, the
successor files a special tax return on ATF Form 5630.5 with ATF, which
shows the basis of succession. A person who is a successor to a
business for which special tax has been paid and who fails to register
the succession is liable for special tax computed from the first day of
the calendar month in which he or she began to carry on the business.
(c) Persons having right of succession. Under the conditions
indicated in paragraph (b)(2) of this section, the right of succession
will pass to certain persons in the following cases:
(1) Death. The widowed spouse or child, or executor, administrator,
or other legal representative of the taxpayer;
(2) Succession of spouse. A husband or wife succeeding to the
business of his or her spouse (living);
(3) Insolvency. A receiver or trustee in bankruptcy, or an assignee
for benefit of creditors;
(4) Withdrawal from firm. The partner or partners remaining after
death or withdrawal of a member.
(d) Change in location. If there is a change in location of a
taxable place of business, the proprietor shall, within 30 days after
the change, file with ATF an amended special tax return covering the new
location. The proprietor shall attach the special tax stamp or stamps,
for endorsement of the change in location. No new special tax is
required to be paid. However, if the proprietor does not file the
amended return within 30 days, the proprietor is required to pay a new
special tax and obtain a new special tax stamp.
(26 U.S.C. 5143, 7011)
27 CFR 19.54 Subpart D -- Administrative and Miscellaneous Provisions
27 CFR 19.54 Authorities of the Director
27 CFR 19.61 Form prescribed.
(a) The Director is authorized to prescribe all forms required by
this part. All of the information required by each form shall be
furnished, as indicated by the headings on the form and the instructions
thereon or issued in respect thereto, and as required by this part.
(b) ''Public Use Forms'' (ATF Publication 1322.1) is a numerical
listing of forms issued or used by the Bureau of Alcohol, Tobacco and
Firearms. This publication is available from the ATF Distribution
Center.
(c) Requests for forms should be mailed to the ATF Distribution
Center.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.62 Alternate methods or procedures.
The proprietor, on specific approval by the Director as provided in
this paragraph, may use an alternate method or procedure in lieu of a
method or procedure specifically prescribed in this part. The Director
may approve an alternate method or procedure, subject to stated
conditions, when he finds that --
(a) Good cause has been shown for the use of the alternate method or
procedure;
(b) The alternate method or procedure is within the purpose of, and
consistent with the effect intended by, the specifically prescibed
method or procedure, and affords equivalent security to the revenue;
and
(c) The alternate method or procedure will not be contrary to any
provision of law, and will not result in an increase in cost to the
Government or hinder the effective administration of this part. No
alternate method or procedure relating to the giving of any bond or to
the assessment, payment, or collection of tax, shall be authorized under
this paragraph. Where the proprietor desires to employ an alternate
method or procedure, he shall submit a written application to do so to
the regional director (compliance), for transmittal to the Director.
The application shall specifically describe the proposed alternate
method or procedure, and shall set forth the reasons therefor.
Alternate methods or procedures shall not be employed until the
application has been approved by the Director. The proprietor shall,
during the period of authorization of an alternate method or procedure,
comply with the terms of the approved application. Authorization for
any alternate method or procedure may be withdrawn whenever in the
judgment of the Director the revenue is jeopardized or the effective
administration of this part is hindered by the continuation of such
authorization. As used in this paragraph, alternate methods or
procedures shall include alternate construction or equipment.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended, 1395, as
amended (26 U.S.C. 5178, 5552))
27 CFR 19.63 Pilot operations.
The Director may waive any regulatory provisions of 26 U.S.C.
Chapter 51, and of the regulations in this part, for temporary pilot or
experimental operations for the purpose of facilitating the development
and testing of improved methods of governmental supervision (necessary
for the protection of the revenue) over plants. For this purpose, the
Director may, with the approval of the proprietor thereof, designate any
plant for such operations. The provision of law and regulations waived
and the period of time during which such waiver shall continue shall be
stated in writing by the Director. The provisions of this section shall
not be construed as authority to waive the filing of any bond or the
payment of any tax, including special (occupational) tax, provided for
in 26 U.S.C. Chapter 51.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C.
5554))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-271
53 FR 17543, May 17, 1988)
19.64 (Reserved)
27 CFR 19.65 Experimental distilled spirits plant.
The Director may authorize the establishment and operation of
experimental plants for specific and limited periods of time solely for
experimentation in, or development of --
(a) Sources of materials from which spirits may be produced;
(b) Processes by which spirits may be produced or refined; or
(c) Industrial uses of spirits.
The Director may waive any provision of 26 U.S.C. Chapter 51 (other
than 26 U.S.C. 5312) and of this part (other than this section and
19.66) to the extent he deems necessary to effectuate the purposes of 26
U.S.C. 5312(b), except that he may not waive the payment of any tax on
spirits removed from such plant. A proprietor of an experimental
distilled spirits plant established under this section is subject to
special (occupational) tax under Subpart Ca of this part and shall hold
a separate special tax stamp to cover the experimental operations.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1375, as amended (26 U.S.C.
5312))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-271
53 FR 17543, May 17, 1988)
27 CFR 19.66 Application to established experimental plants.
Any person desiring to establish an experimental plant shall make
written application to the Director, through the regional director
(compliance), and obtain the Director's approval of the proposed
establishment. The applicant shall file with such application a bond in
such form and penal sum as required by the Director. The application
shall state the nature, extent, and purpose of the operations to be
conducted and describe the operations and equipment, the location of the
plant (including the proximity to other premises or operations subject
to the provisions of 26 U.S.C. Chapter 51) and the security measures to
be provided. The Director may require the submission of additional
information as he deems necessary. The regional director (compliance)
shall not permit operations until he has found that the plant conforms
to the specifications set forth in the application, as approved, and the
applicant has complied with provisions of 26 U.S.C. Chapter 51, and this
part not specifically waived by the Director.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1375, as amended (26 U.S.C.
5312))
27 CFR 19.67 Spirits produced in industrial processes.
(a) Applicability. (1) Persons who produce spirits in industrial
processes (including spirits produced as a by-product in connection with
chemical or other processes) are distillers and are required to qualify
and pay special (occupational) tax under provisions of 26 U.S.C. Chapter
51 and this part.
(2) The Director may, however, waive any provision of 26 U.S.C.
Chapter 51, or of this part, with respect to the production of
nonpotable chemical mixtures containing spirits, including any provision
relating to qualification (except the payment of special (occupational)
tax), if such mixtures are produced:
(i) For transfer to the bonded premises of a distilled spirits plant
for completion of distilling; or
(ii) As a by-product which would require expensive and complex
equipment for the recovery of spirits.
(3) The waiver under the provisions of paragraph (a)(2)(ii) of this
section is further conditioned that such mixture would:
(i) Be destroyed on the premises where produced; or
(ii) Contain a minimum quantity of spirits practicable with the
procedure employed, not be subjected to further operations solely for
the purification or recovery of spirits, and be found by the Director to
be as nonpotable and at least as difficult with respect to recovery as
completely denatured alcohol.
(b) Application for waiver. (1) When the producer of nonpotable
mixtures desires to secure a waiver of designated provisions of 26
U.S.C. Chapter 51, or this Part, he shall file an application with the
Director through the regional director (compliance).
(2) The application shall include, as applicable --
(i) Name and address of producer;
(ii) Chemical composition and source of the nonpotable mixture;
(iii) Approximate percentages of chemicals and spirits in the
mixture;
(iv) Method of operation proposed;
(v) Bonded premises where the mixture will be distilled; and
(vi) Other pertinent information required by the Director.
(c) Approval. If the Director finds that the waiver of the
requirements, or any of them, will not jeopardize the revenue and will
not unduly hinder supervision of the operations, he may approve the
application under such terms and conditions as he deems advisable and
subject to the furnishing of any bond which he deems necessary.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-271
53 FR 17543, May 17, 1988)
27 CFR 19.68 Other businesses.
The Director may authorize the carrying on of other businesses (not
specifically prohibited by 26 U.S.C. 5601(a)(6)) on premises of plants
if he finds that those businesses will not jeopardize the revenue,
hinder the effective administration of this part, or be contrary to law.
The authorization will designate the premises (i.e., bonded or general)
on which such other business is to be conducted.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5178))
27 CFR 19.69 Recovery and reuse of denatured spirits in manufacturing
processes.
The following persons are not, by reasons of the activities listed
below, subject to the provisions of this part but they shall comply with
the provisions of 27 CFR Part 20 relating to the use and recovery of
spirits or denatured spirits:
(a) Manufacturers who use denatured spirits, or articles or
substances containing denatured spirits in a process wherein any part or
all of the spirits, including denatured spirits, are recovered.
(b) Manufacturers who use denatured spirits in the production of
chemicals which do not contain spirits but which are used on the permit
premises in the manufacture of other chemicals resulting in spirits as a
by-product.
(c) Manufacturers who use chemicals or substances which do not
contain spirits or denatured spirits (but which were manufactured with
specially denatured spirits) in a process resulting in spirits as a
by-product.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1372, as amended (26 U.S.C.
5273))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-199,
50 FR 9160, Mar. 6, 1985)
27 CFR 19.70 Exemptions to meet the requirements of National defense.
The Director may temporarily exempt proprietors from any provision of
the internal revenue laws or this part relating to spirits except those
requiring payment of tax thereon whenever in his judgement it is
expedient to do so to meet the requirements of the National defense.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1397, as amended (26 U.S.C.
5561))
27 CFR 19.71 Experimental or research operations by scientific
institutions and colleges of learning.
(a) General. The Director may authorize any scientific university,
college of learning, or institution of scientific research to produce,
receive, blend, treat, test, and store spirits, without payment of tax,
for experimental or research use but not for consumption (other than
organoleptic tests) or sale, in quantities as may be reasonably
necessary for such purposes. The Director may waive any provision of 26
U.S.C. Chapter 51 (other than 26 U.S.C. 5312), or this part (other than
this section) to the extent necessary to effect the purposes of 26
U.S.C. 5312(a), except he may not waive the payment of any tax on
distilled spirits removed from any university, college, or institution.
A person conducting experimental or research operations authorized under
this section is subject to special (occupational) tax under Subpart Ca
of this part and shall hold a special tax stamp to cover the
experimental or research operations.
(b) Qualification. Any university, college, or institution desiring
to conduct any of the experimental or research operations listed in the
preceding paragraphs shall make written application, to the Director,
through the regional director (compliance), and obtain the Director's
approval of the proposed operations. The applicant shall file with the
application a bond in a form and penal sum as required by the Director.
The application shall state the nature, extent, and purpose of the
operations to be conducted and describe the operations and equipment,
the location at which operations will be conducted (including
identification of the building or buildings, or the portions thereof to
be used), and the security measures to be provided. The Director may
require any additional information. Operations shall not be commenced
until authorized by the Director.
(c) Records. Reports concerning the operations need not be submitted
unless required by the Director, but records of the quantities of
spirits produced, received, and used each day shall be made and retained
for inspection by ATF officers.
(d) Discontinuance of operations. When operations authorized by the
Director are discontinued, all remaining spirits shall be disposed of by
destruction. When these spirits have been destroyed, notice of the
discontinuance of operations shall be given to the regional director
(compliance).
(Sec. 201, Pub. L. 85-859, 72 Stat. 1375, as amended (26 U.S.C.
5312))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-271,
53 FR 17543, May 17, 1988)
27 CFR 19.71 Authorities of the Regional Director (Compliance)
27 CFR 19.72 Other businesses.
Application to conduct at a distilled spirits plant a type of
business other than that of a distiller, warehouseman, or processor may
be approved by the regional director (compliance) if the Director has,
as provided in 19.68, authorized the carrying on of a business of the
type proposed, unless the regional director (compliance) finds that
there are particular conditions in respect to the applicant's plant that
would cause the carrying on of such business to be a jeopardy to the
revenue or a hindrance to the effective administration of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5178))
27 CFR 19.73 Emergency variations from requirements.
The regional director (compliance) may approve construction,
equipment, and methods of operation other than as specified in this
part, where he finds that an emergency exists and the proposed
variations from the specified requirements are necessary, and the
proposed variations --
(a) Will afford the security and protection to the revenue intended
by the prescribed specifications;
(b) Will not hinder the effective administration of this part; and
(c) Will not be contrary to any provisions of law.
Variations from requirements granted under this paragraph are
conditioned on compliance with the procedures, conditions, and
limitations with respect thereto set forth in the approval of the
application. Failure to comply in good faith with such procedures,
conditions, and limitations shall automatically terminate the authority
for such variations and the proprietor thereupon shall fully comply with
the prescribed requirements of regulations from which the variations
were authorized. Authority for any variation may be withdrawn whenever
in the judgement of the regional director (compliance) the revenue is
jeopardized or the effective administration of this part is hindered by
the continuation of such variation. Where the proprietor desires to
employ such variation, he shall submit a written application to do so to
the regional director (compliance). The application shall describe the
proposed variations and set forth the reasons therefor. Variations
shall not be employed until the application has been approved.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended, 1395, as
amended (26 U.S.C. 5178, 5552))
27 CFR 19.74 Disaster exemptions.
The regional director (compliance) may, whenever he finds that it is
necessary or desirable, by reason of disaster, temporarily exempt the
proprietor of any plant from any provisions of the internal revenue laws
and this part relating to spirits, except those requiring the payment of
tax on spirits, to the extent he may deem necessary or desirable.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1397, as amended (26 U.S.C.
5562))
27 CFR 19.75 Assignment of officers and supervision of operations.
(a) General. The regional director (compliance) may assign such
number of ATF officers to distilled spirits plants and utilize controls
(including the use of Government locks and seals) as necessary to
maintain supervision of operations conducted at such plants. When
supervision is necessary:
(1) The regional director (compliance) may require a proprietor to
delay any distilled spirits operation so that it may be conducted in the
presence of an ATF officer; and
(2) The regional director (compliance) may require the proprietor to
submit a schedule of operations to an ATF officer.
(b) Hours of operation. When operations at a distilled spirits plant
are to be conducted in the presence of an ATF officer, such operations:
(1) Shall not be conducted on Sunday unless specifically authorized by
the regional director (compliance) in each instance on the showing of an
emergency; and (2) Shall be conducted during an 8-hour period between 7
a.m. and 5 p.m. unless, pursuant to the proprietor's application the
regional director (compliance) authorizes the performance and
supervision of operations during other hours. The regional director
(compliance), in administering this provision, shall not restrict such
operation or function to a greater extent than did the provisions of
internal revenue law and regulations on June 30, 1959.
(c) Notification of supervision. (1) When it is determined that
supervision of plant operations is necessary, the regional director
(compliance) shall notify the proprietor of the extent of ATF
supervision.
(2) If supervision of a distilled spirits plant was not terminated as
of December 31, 1979, notification is not necessary for continued
supervision.
(d) Withdrawal of supervision. The regional director (compliance)
shall notify the proprietor when ATF supervision of plant operations is
to be withdrawn.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C.
5553); sec. 806, Pub. L. 96-39, 93 Stat. 279 (26 U.S.C. 5201, 5202))
27 CFR 19.76 Allowance of remission, abatement, credit or refund of
tax.
The regional director (compliance) is authorized to allow claims for
remission, abatement, credit, and refund of tax, filed under the
provisions of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended (26 U.S.C.
5008))
27 CFR 19.77 Installation of meters, tanks and other apparatus.
The regional director (compliance) is authorized to require the
proprietor to install meters, tanks, pipes, or any other apparatus which
the regional director (compliance) deems advisable for the purpose of
protecting the revenue. Any proprietor refusing or neglecting to
install such apparatus when so required shall not be permitted to
conduct business.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C.
5552))
27 CFR 19.78 Approval of qualifying documents.
The regional director (compliance) is authorized to approve, except
as otherwise provided in this part, all qualifying documents, including
bonds and consents of surety, required by this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1394, as
amended (26 U.S.C. 5172, 5551); sec. 805, Pub. L. 96-39, 93 Stat. 275,
276 (26 U.S.C. 5171, 5173))
27 CFR 19.79 Discontinuance of storage facilities.
When the regional director (compliance) finds that any facilities for
the storage of spirits on bonded premises are unsafe or unfit for use,
or that spirits stored are subject to great loss or wastage, he may
require the discontinuance of the use of such facilities and require the
spirits contained therein to be transferred to such other storage
facilities as he may designate. Such transfer shall be made at such
time and under such supervision as the regional director (compliance)
may require and the expense of the transfer shall be paid by the owner
or the warehouseman of the spirits. Whenever the owner of such spirits
or the warehouseman fails to make such transfer within the time
prescribed or to pay the just and proper expense of such transfer, as
ascertained and determined by the regional director (compliance), such
spirits may be seized and sold in the same manner as goods sold on
distraint for taxes, and the proceeds of such sale shall be applied to
the payment of the taxes due thereon and the cost and expense of such
sale and removal, and the balance shall be paid over to the owner of
such spirits.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1369, as amended (26 U.S.C.
5236))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985)
27 CFR 19.79 Authorities of ATF Officers
27 CFR 19.81 Right of entry and examination.
Any ATF officer may at all times, as well by night as by day, enter
any distilled spirits plant, or any other premises where distilled
spirits operations are carried on, or structure or place used in
connection therewith for storage or other purposes; to make examination
of the materials, equipment, and facilities thereon; and make such
gauges and inventories as he deems necessary. Whenever any ATF officer,
having demanded admittance, and having declared his name and office, is
not admitted into such premises by the proprietor or other person having
charge thereof, he may at all times, use such force as is necessary for
him to gain entry to such premises.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1357, as amended (26 U.S.C.
5203))
27 CFR 19.82 Detention of containers.
Any ATF officer may detain any container containing, or supposed to
contain, spirits when such officer has reason to believe that the tax
imposed by law on such spirits has not been paid or determined as
required by law or this part, or that such container is being removed in
violation of law or this part. Every such container may be held by the
ATF officer at a safe place until it shall be determined whether the
property so detained is liable by law to be proceeded against for
forfeiture. However, such summary detention shall not continue in any
case longer than 72 hours without process of law or intervention of the
regional director (compliance), unless the person in possession of the
container immediately prior to its detention, in consideration of the
container being kept on his premises during detention, executes a waiver
of the 72-hours limitation on detention of the container.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1375 (26 U.S.C. 5311))
27 CFR 19.83 Samples for the United States.
Any ATF officer is authorized to take samples of spirits, denatured
spirits, articles, wines, or any other materials which may be added to
such products for analysis, testing, or other determinations to
ascertain whether there is compliance with the provisions of law and
regulations. When such samples are removed from the bonded premises,
the ATF officer shall give the proprietor a receipt covering the sample
so removed.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended, 1357, as
amended, 1362, as amended, 1380, as amended (26 U.S.C. 5201, 5203, 5214,
5362))
27 CFR 19.84 Gauging and measuring equipment.
All gauging and measuring equipment and means required by 27 CFR Part
30 and this part to be furnished by the proprietor for the purpose of
ascertaining the quantity, alcoholic content, specific gravity, and
producing capacity of any materials, denaturants, mash, wort, or beer,
or the quantity and alcoholic content of spirits, denatured spirits, or
wines, shall be maintained by the proprietor in accurate and readily
usable condition. Any ATF officer may disapprove the use of any
equipment or means if such officer finds it would be insufficiently
accurate and the proprietor shall promptly provide accurate equipment or
means in lieu of the disapproved equipment or means.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1320, as amended, 1358, as
amended (26 U.S.C. 5006, 5204))
27 CFR 19.84 Entry and Examination of Premises
27 CFR 19.86 Furnishing facilities and assistance.
On the demand of any ATF officer or agent, the proprietor shall
furnish the necessary facilities and assistance to enable the officer or
agent to gauge the spirits in any container or to examine any apparatus,
equipment, containers, or materials on the distilled spirits plant
premises. The proprietor shall also, on demand of an ATF officer or
agent, open all doors, and open for examination all containers on the
plant premises. The proprietor shall, on request of an ATF officer,
furnish the exact locations (including the number of containers at each
location) of all packages and similar portable approved containers
within a given lot, and locations (i.e., buildings, rooms or areas)
where spirits in cases are stored.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1357, as amended (26 U.S.C.
5203); sec. 806, Pub. L. 96-39, 93 Stat. 279 (26 U.S.C. 5202))
27 CFR 19.86 Gauging of Spirits, Wines or Alcoholic Flavoring Materials
27 CFR 19.91 Gauging.
(a) Gauging of spirits and wine. Gauges shall be made by the
proprietor. However, the regional director (compliance) may require
that such gauges be made in the presence of and be verified by an ATF
officer. Gauges of spirits, denatured spirits, or wine shall be made in
accordance with 27 CFR Part 30 and as provided in this part. However,
the gauge for wine that is to be transferred to a bonded wine cellar
shall be recorded by kind and percent of alcohol by volume. When bulk
spirits, denatured spirits, or wines are to be volumetrically measured,
the measurement shall be in a tank or bulk conveyance for which a
calibration chart is provided, by a meter approved under 19.277, or,
when approved by the Director, by other devices or methods. Calibration
charts shall be certified as accurate by persons qualified to calibrate
tanks or bulk conveyances. When spirits in bottles are gauged, the
gauge may be established on the basis of legible case markings and label
information, if (1) the bottles are full, and (2) there is no evidence
that the bottles have been tampered with.
(b) Gauging of alcoholic flavoring materials. Each alcoholic
flavoring material shall be gauged when dumped, except that when
received from a manufacturer in a closed nonporous bottle, can, or
package such material may be gauged by using the proof derived from the
container label or a related statement of the proof from the
manufacturer. When proof is determined from a label or manufacturer's
statement, the proprietor shall periodically test a sufficient number of
samples of the alcoholic flavoring material to verify the accuracy of
the proof so determined and shall record the results of those tests on
the gauge record. The regional director (compliance) may require that
all alcoholic flavoring materials be gauged by the methods provided in
27 CFR Part 30.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1396, as
amended (26 U.S.C. 5204, 5559))
27 CFR 19.92 When gauges are required.
(a) Initial proof. Except for a gauge required by 19.383 or 19.517
or in any case where the proof changes as a result of a storage or
processing operation, the initial determination of proof for distilled
spirits, wine, or eligible flavors may be used whenever a subsequent
gauge is required by this part to be made at the same plant.
(a) Initial proof. Except for the gauges of spirits required in
19.383, or 19.517, the initial determination of proof for spirits, wine
or alcoholic flavoring materials made on the bonded premises of a
distilled spirits plant may be used whenever a subsequent gauge is
required by this part to be made at the same plant, provided that no
other material has been added which changes the proof of such spirits,
wine or alcoholic flavoring materials.
(b) Required gauges. Spirits, wine and alcoholic flavoring materials
shall be gauged whenever required by this part. Such gauges include:
(1) Entered for deposit,
(2) Filled into packages from storage tanks,
(3) Transferred or received in bond,
(4) Transferred between operational accounts,
(5) Mixed in the manufacture of a distilled spirits product,
(6) Reduced in proof prior to commencement of bottling,
(7) Destroyed,
(8) Removed or withdrawn from bond,
(9) Returned to bond, or
(10) As otherwise required by the regional director (compliance).
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1396, as
amended (26 U.S.C. 5204, 5559))
(T.D. ATF-199, 50 FR 9160, Mar. 6, 1985, as amended by T.D. ATF-297,
55 FR 18063, Apr. 30, 1990)
27 CFR 19.93 Quantity determination of spirits in bond.
Where bulk spirits in bond are gauged for determination of tax, or
are gauged in packages, the quantity shall be determined by weight
pursuant to the provisions of 27 CFR Part 30. In all other instances
where spirits are gauged in bond, gauged for denaturation, or are gauged
for transfer in bond or for withdrawal from bond free of tax or without
payment of tax, the quantity may be determined by weight or volume.
Volumetric determinations of quantity may be made by meters approved
under 19.277.
(Sec, 201, Pub. L. 85-859, 72 Stat. 1396, as amended (26 U.S.C.
5559))
27 CFR 19.93 Securing of Conveyances Used for Transporting Spirits
27 CFR 19.96 Securing of conveyances.
(a) Construction for securing. If a conveyance is required by this
part to be secured, the conveyance shall be constructed in such manner
that all openings, including valves (if any) on bulk conveyances, may be
closed and secured.
(b) Approval of securing devices. (1) All seals, locks, or other
devices that are required to be used on conveyances in which spirits are
transferred in bond, or withdrawn free of tax or without payment of tax,
shall be approved by the Director prior to use. However, cap seals, at
least 3/4 of an inch in diameter, and ball-strap-type (railroad) seals
with a strap at least 5/16 of an inch wide may be used on conveyances
without prior approval of the Director. Such seals shall:
(i) Be made of durable materials,
(ii) Bear the plant registration number or name, or readily
recognizable abbreviation of the name of the proprietor,
(iii) Bear a serial number including letter prefixes or suffixes,
that will not be repeated within a six month period,
(iv) Be durably marked in readily legible form, and
(v) Be made so that their being opened will leave evidence thereof.
(2) Seals, locks or other devices that are used on conveyances to
transport taxpaid spirits, or denatured spirits transferred in bond or
withdrawn free of tax, need not be approved.
(c) Furnishing and affixing securing devices. (1) Seals, locks, or
other devices for use on conveyances shall be furnished and affixed by
the proprietor.
(2) The regional director (compliance) may, if he deems necessary,
require conveyances in which spirits are: (i) transferred in bond, (ii)
withdrawn free of tax, or (iii) withdrawn without payment of tax, to be
secured by seals, locks, or other devices approved and furnished by the
Bureau and affixed by an ATF officer.
(3) Seals, locks, or other devices shall be affixed:
(i) As soon as the conveyance is loaded for shipment, and
(ii) In such a manner that access to the contents of the conveyance
cannot be gained without showing evidence of tampering.
(4) The openings of bulk conveyances may be secured with permanent
seals, locks, or other devices.
(d) Numbers and marks on proprietor's securing devices. Seals,
locks, or other devices that are furnished by the proprietor for use on
conveyances shall be serially numbered. Letter abbreviations of the
name of a proprietor may not be used unless approved by the Director
pursuant to written application.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended 1410, as amended
(26 U.S.C. 5206, 5682))
27 CFR 19.96 Conveyance of Spirits or Wines on Plant Premises
27 CFR 19.97 Taxpaid spirits or wines on bonded premises.
Spirits or wines on which the tax has been paid or determined may be
conveyed within a plant across bonded premises, but such spirits or
wines shall not be stored or allowed to remain on the bonded premises
and shall be kept separate and apart from spirits or wines on which the
tax has not been paid or determined. However, spirits returned to
bonded premises in accordance with the provisions of 26 U.S.C. 5215
shall be allowed to remain on the bonded premises.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1404, as
amended, (26 U.S.C. 5201, 5612))
27 CFR 19.98 Conveyance of untaxpaid spirits or wines within a
distilled spirits plant.
Untaxpaid spirits or wines may be conveyed between different portions
of the bonded premises of the same distilled spirits plant, across any
other premises of such plant; or (by uninterrupted transportation) over
any public thoroughfare; or (by uninterrupted transportation) over a
private roadway if the owner, or lessee, of the roadway agrees, in
writing, to allow ATF officers access to the roadway to perform their
necessary duties. The conveyance of spirits or wines as authorized in
this section is subject to the following conditions:
(a) The spirits or wines are not stored or allowed to remain on any
premises of such plant other than bonded premises,
(b) The spirits or wines are kept completely separate and apart from
spirits on which the tax has been paid or determined,
(c) A description of the means and route of the conveyance and of the
portions of the distilled spirits plant between which spirits or wines
will be conveyed, and a copy of any agreement furnished by the owner, or
lessee, of a private roadway have been submitted to and approved by the
regional director (compliance), and
(d) Consent of surety on the operations or unit bond has been
furnished by the proprietor, on Form 1533, extending the terms of the
bond to cover conveyance of the spirits or wines.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1398, as
amended (26 U.S.C. 5201, 5601))
27 CFR 19.99 Spirits in customs custody.
Spirits in customs custody may be conveyed, when necessary, across
distilled spirits plant premises if:
(a) The spirits are not stored or allowed to remain on the premises
of the distilled spirits plant,
(b) The spirits are kept separate and apart from other spirits on the
premises and are moved expeditiously,
(c) A description of the means and route of conveyance of the spirits
across the plant premises has been submitted to and approved by the
regional director (compliance), and
(d) Consent of surety on the operations or unit bond has been
furnished by the proprietor, on Form 1533, extending the terms of the
bond to cover the conveyance of the spirits.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.99 Penalties of Perjury
27 CFR 19.100 Execution under penalties of perjury.
(a) Declaration. When a return, claim, form, or other document
called for under this part, or in the instructions thereon, is required
to be executed under penalties of perjury, it shall contain the
following declaration:
I declare under the penalties of perjury that this (insert type of
document, such as report, or claim), including supporting documents, has
been examined by me and, to the best of my knowledge and belief, is
true, correct, and complete.
(b) Signing. The declaration shall bear the signature and title of
the proprietor or other duly authorized person.
(Act of August 16, 1954, Pub. L. 591 -- Chapter 736, 68A Stat. 749
(26 U.S.C. 6065))
27 CFR 19.100 Subpart E -- (Reserved)
27 CFR 19.100 Subpart F -- Location and Use
27 CFR 19.131 Restrictions as to locations.
Distilled spirits plants shall not be located in any dwelling house,
or in any shed, yard, or enclosure connected with any dwelling house, or
on board any vessel or boat, or on premises where beer or wine is
produced, or liquors of any description are retailed, or (except as
provided in 19.133) on premises where any other business is conducted.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5178))
27 CFR 19.132 Continuity of premises.
The continuity of the distilled spirits plant shall be unbroken
except for separations by public waterways, thoroughfares, or carrier
rights-of-way. However, where there are other separations of the plant
premises and all parts of the plant premises are in the same general
location, the Director may approve the registration of the distilled
spirits plant if he finds no jeopardy to the revenue.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5178))
27 CFR 19.133 Use of distilled spirits plant premises.
(a) General. No business or operation shall be conducted on the
premises of a distilled spirits plant other than those authorized in
accordance with Subpart D of this Part or those authorized to be carried
on or conducted by the notice of registration.
(b) Bonded premises. Bonded premises shall be used exclusively for
distilled spirits operations. Spirits in packages, cases, or other
portable containers on bonded premises shall be stored in a room or
building. However, upon application by the proprietor, the regional
director (compliance) may approve an alternative method of storage of
such spirits if such method is suitable for the protection of the
revenue and the effective administration of this Part.
(c) General premises. General premises are any portion of the
distilled spirits plant described in the notice of registration other
than bonded premises. General premises may not be used for any of the
operations required to be conducted on bonded premises. Business
offices and service facilities may be included as a part of general
premises.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5178))
27 CFR 19.134 Bonded warehouses not on premises qualified for
production of spirits.
(a) Criteria for establishment. (1) A bonded warehouse, other than
one established on the bonded premises of a distilled spirits plant
qualified for production of spirits, or contiguous to a distillery
operated by the warehouseman, may be established if the need therefor is
clearly shown and the prospective needs of the warehouseman will be for
the bonded storage of not less than 250,000 wine gallons of bulk
distilled spirits.
(2) When commercial bonded warehouses are not available in an area
and it is impractical to have a warehouse of 250,000 wine gallon
capacity, the regional director (compliance) may approve the
establishment of a warehouse without regard to the minimum storage
requirements.
(b) Application. (1) The application for registration to establish a
warehouse shall be accompanied by a separate written application setting
forth the necessity for the establishment of the warehouse.
(2) The application shall include:
(i) Approximate quantity of bulk spirits that will be received,
stored, and withdrawn annually;
(ii) Probable number of depositors of spirits;
(iii) Approximate number of persons to be served from the warehouse;
and
(iv) Data or documents indicating the prospective volume of business
or need for establishment.
(c) Approval. (1) The regional director (compliance) may approve the
application for registration if the proposed location of the warehouse
will not be a jeopardy to the revenue and there is satisfactory evidence
of the need for establishing a warehouse.
(2) The regional director (compliance) may also limit the type of
operation to be conducted at a bonded warehouse established with less
than the minimum storage requirements.
(d) Special condition. The proprietor of a warehouse established for
a limited type of operation shall not, in any manner, expand or change
his operation to include any other type of operations until, pursuant to
written application to make such change, he has obtained the approval of
the regional director (compliance).
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5178); sec. 805a, Pub. L. 96-39, 93 Stat. 275 (26 U.S.C. 5171))
27 CFR 19.134 Subpart G -- Qualification of Distilled Spirits Plants
27 CFR 19.151 General requirements for registration.
(a) Operations. Except as otherwise provided by law, operations as a
distiller, warehouseman, or processor may be conducted only on the
bonded premises of a distilled spirits plant by a person qualified to
carry out such operations under this subpart.
(b) Establishment. A distilled spirits plant may be established only
by a person who intends to conduct at such plant operations as a
distiller, as a warehouseman, or as both.
(c) Registration. Each person shall, before commencing operations at
a distilled spirits plant, make application for and receive notice of
registration of his plant with respect to such operations as provided in
this part. Application for registration shall be made on Form 5110.41
to the regional director (compliance). Each application shall be
executed under penalties of perjury, and all written statements,
affidavits, and other documents submitted in support of the application
or incorporated by reference shall be deemed to be a part thereof. The
regional director (compliance) may, in any instance where the
outstanding notice of registration is inadequate or incorrect in any
respect, require the filing of an application on Form 5110.41 to amend
the notice of registration, specifying the respects in which amendment
is required. Within 60 days after the receipt of such notice, the
proprietor shall file such application.
(Sec. 201. Pub. L. 85-859, 72 Stat. 1349, as amended (26 U.S.C.
5172); sec. 805(a), Pub. L. 96-39, 93 Stat. 275 (26 U.S.C. 5171))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985)
27 CFR 19.152 Data for application for registration.
Application on Form 5110.41 shall include the following information:
(a) Serial number and statement of purpose for which filed.
(b) Name and principal business address of the applicant, and the
location of the distilled spirits plant if different from the business
address.
(c) Statement of the type of business organization and of the persons
interested in the business, supported by the items of information listed
in 19.167.
(d) Statement of the operations to be conducted.
(e) In respect of the plant to which the Form 5110.41 relates, a list
of applicant's operating and basic permits, and of the operations,
withdrawal, or unit bonds (including those filed with the application)
with the name of the surety or sureties for each bond.
(f) List of the offices, the incumbents of which are authorized by
the articles of incorporation or the board of directors to act on behalf
of the proprietor or to sign the proprietor's name.
(g) Description of the plant (see 19.168).
(h) List of major equipment (see 19.166).
(i) Statement of maximum proof gallons that will be produced in the
distillery during a period of 15 days, stored on bonded premises, and in
transit to the bonded premises. (Not required if the operations or unit
bond is in the maximum sum.)
(j) With respect to any distilled spirits plant which was not
qualified to operate before June 1, 1985 a certified statement that
relevant and material accounting records (including regular books of
account and such other records and data as may be necessary to support
such records) will be maintained in accordance with generally accepted
accounting principles which enable the proprietor to file a correct
distilled spirits tax return or determine whether he is liable for
distilled spirits taxes.
(k) Statement of physical security measures employed (see 19.153).
(l) As applicable, the following:
(1) With respect to the operations of a distiller:
(i) Statement of daily producing capacity in proof gallons.
(ii) Statement of production procedure (see 19.170).
(iii) Statement whether spirits will be redistilled.
(2) With respect to the operations of a warehouseman:
(i) Description of the system of storage.
(ii) Statement of bulk storage capacity in wine gallons.
(3) With respect to the operations of a processor:
(i) Statement whether bottling operations will be conducted.
(ii) Statement whether denaturing operations will be conducted.
(iii) Statement whether articles will be manufactured.
(iv) Statement whether spirits will be redistilled.
(v) Description of the system of storage of spirits bottled and cased
or otherwise packaged or placed in approved containers for removal from
bonded premises.
(4) If any other business is to be conducted on the distilled spirits
plant premises, as provided by Subpart D of this part, a description of
the business, a list of the buildings and/or equipment to be used, and a
statement as to the relationship, if any, of the business to distilled
spirits operations at the plant.
If any of the information required by paragraph (c) of this section
is on file with the regional director (compliance), that information, if
accurate and complete, may by incorporation by reference, be made part
of the application. The applicant shall, when required by the regional
director (compliance), furnish as a part of the application for
registration, additional information as may be necessary to determine
whether the application for registration should be approved.
(68 A Stat. 731, as amended (26 U.S.C. 6001); sec. 201, Pub. L.
85-859, 72 Stat. 1349, as amended (26 U.S.C. 5172); sec. 805(a), Pub.
L. 96-39, 93 Stat. 275 (26 U.S.C. 5171))
27 CFR 19.153 Statement of physical security.
(a) Content. The statement of security shall include:
(1) A general description of the physical security at the distilled
spirits plant, including methods utilized to secure buildings and
outdoor tanks;
(2) A statement whether guard personnel are employed;
(3) A statement whether any electronic or mechanical alarm system is
used;
(4) A statement certifying that locks used meet the specifications
provided in paragraph (e) of 19.281;
(5) A list of persons by position or title having responsibility for
the custody of and access to keys for approved locks used at the
distilled spirits plant.
(b) Changes. The proprietor shall file an application for amended
registration with the regional director (compliance) for any change in
personnel or procedures contained in the statement of security.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended (26 U.S.C.
5172); sec. 805(a), Pub. L. 96-39, 93 Stat. 275 (26 U.S.C. 5171))
27 CFR 19.154 Notice of registration.
The application for registration, when approved, shall constitute the
notice of registration of the distilled spirits plant. A distilled
spirits plant shall not be registered or reregistered under this subpart
until the applicant has complied with all requirements of law and
regulations relating to the qualification of the business or operations
in which the applicant intends to engage. A plant shall not be operated
unless the proprietor has a valid notice of registration covering the
businesses and operations to be conducted at such plant. In any
instance where a bond is required to be given or a permit is required to
be obtained with respect to a business or operation before notice of
registration of the plant may be received with respect thereto, the
notice of registration shall not be valid with respect to such business
or operation in the event that such bond or permit is no longer in
effect. An application for reregistration shall be filed and notice of
registration again obtained before engaging in such business or
operation at such plant. Reregistration is not required when a new bond
or a strengthening bond is filed pursuant to 19.246 or 19.247.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended (26 U.S.C.
5172); sec. 805a, Pub. L. 96-39, 93 Stat. 275 (26 U.S.C. 5171))
27 CFR 19.155 Maintenance of registration file.
The proprietor shall maintain the registration file in looseleaf form
in complete and current condition, readily available at the plant for
inspection by ATF officers.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended (26 U.S.C.
5172))
27 CFR 19.156 Powers of attorney.
The proprietor shall execute and file with the regional director
(compliance) a Form 1534 (5000.8) for each person authorized to sign or
to act on behalf of the proprietor. (Not required for persons whose
authority is furnished in the application for registration.)
(See 201, Pub. L. 85-859, 72 Stat. 1349, as amended (26 U.S.C.
5172))
27 CFR 19.157 Operating permits.
(a) General. Except as provided in paragraph (b) of this section,
each person required to file an application for registration under
19.151 shall make application for and obtain an operating permit before
commencing any of the following operations:
(1) Distilling for industrial use.
(2) Warehousing of spirits for industrial use.
(3) Denaturing spirits.
(4) Warehousing of spirits (without bottling) for nonindustrial use.
(5) Bottling or packaging of spirits for industrial use.
(6) Manufacturing articles.
(7) Any other distilling, warehousing, or processing operation not
required to be covered by a basic permit under the Federal Alcohol
Administration Act (49 Stat. 978, 27 U.S.C. 203, 204). Application for
such operating permit shall be made on Form 5110.25 to the regional
director (compliance).
(b) Exceptions. The provisions of paragraph (a) of this section
shall not apply to any agency of a State or political subdivision
thereof, or to any officer or employee of any such agency acting for the
agency.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271); sec. 805(a), Pub. L. 96-39, 93 Stat. 275 (26 U.S.C. 5171))
27 CFR 19.158 Data for application for operating permits.
Each application on Form 5110.25 shall be executed under the
penalties of perjury, and all written statements, affidavits, and other
documents submitted in support of the application shall be deemed to be
a part thereof. Applications on Form 5110.25 shall include the
following information:
(a) Name and principal business address of the applicant.
(b) Plant address, if different from the business address.
(c) Description of the operation to be conducted for which an
operating permit must be obtained.
(d) Statement of type of business organization and of the persons
interested in the business, supported by the items of information listed
in 19.167.
(e) Trade names (see 19.165).
(f) On specific request of the regional director (compliance),
furnish a statement as to whether the applicant or any of the persons
whose names and addresses are required to be furnished under the
provisions of 19.167(a)(2) and (c) has ever: (1) Been convicted of a
felony or misdemeanor under Federal or State law; (2) Been arrested or
charged with any violation of State or Federal law (convictions or
arrests or charges for traffic violations need not be reported as to
paragraphs (f)(1) and (f)(2) of this section, if these violations are
not felonies); or (3) Applied for, held, or been connected with a
permit, issued under Federal law to manufacture, distribute, sell or use
spirits or products containing spirits, whether or not for beverage use,
or held any financial interest in any business covered by any such
permit, and, if so, give the number and classification of the permit,
the period of operation, and state in detail whether the permit was ever
suspended, revoked, annulled, or otherwise terminated.
Where any of the information required by paragraph (d) or (f)(3) of
this section is on file with the regional director (compliance), the
applicant may, by incorporation or by reference, state that the
information is made a part of the application for an operating permit.
The applicant shall, when required by the regional director
(compliance), furnish as a part of his application for an operating
permit additional information as may be necessary for the regional
director (compliance) to determine whether the applicant is entitled to
the permit.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271); sec. 805(a), Pub. L. 96-39, 93 Stat. 275 (26 U.S.C. 5171))
27 CFR 19.159 Issuance of operating permits.
Only one operating permit will be issued for a plant. The operating
permit shall designate the operations permitted. All of the provisions
of this part relating to the performance of the operations covered by
the permit shall be included in the provisions and conditions of the
permit. Operating permits shall be kept posted available for inspection
at the distilled spirits plant.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271); sec. 805(a), Pub. L. 96-39, 93 Stat. 275 (26 U.S.C. 5171))
27 CFR 19.160 Duration of permits.
Operating permits are continuing, unless automatically terminated by
the terms thereof, suspended or revoked as provided in 19.163, or
voluntarily surrendered. The provisions of 19.181 shall be a part of
the terms and conditions of all operating permits issued under this
part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271))
27 CFR 19.161 Denial of permit.
If, on examination of an application for an operating permit (or on
the basis of inquiry or investigation), the regional director
(compliance) has reason to believe that --
(a) The applicant (including, in the case of a corporation, any
officer, director, or principal stockholder, and, in the case of a
partnership, a partner) is, by reason of his business experience,
financial standing, or trade connections, not likely to maintain
operations in compliance with 26 U.S.C. Chapter 51, or regulations
issued thereunder; or
(b) The applicant has failed to disclose any material information
required, or has made any false statement, as to any material fact, in
connection with the application; or
(c) The premises on which the applicant proposes to conduct the
operations are not adequate to protect the revenue; the regional
director (compliance) may institute proceedings for the denial of the
application in accordance with the procedures set forth in 27 CFR Part
200.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271))
27 CFR 19.162 Correction of permits.
Where an error in an operating permit is discovered, the proprietor
shall, on demand of the regional director (compliance), immediately
return the permit for correction.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271))
27 CFR 19.163 Suspension or revocation.
Whenever the regional director (compliance) has reason to believe
that any person holding an operating permit --
(a) Has not in good faith complied with the provisions of 26 U.S.C.
Chapter 51, or regulations issued thereunder; or
(b) Has violated conditions of the permit; or
(c) Has made any false statement as to any material fact in the
application therefor; or
(d) Has failed to disclose any material information required to be
furnished; or
(e) Has violated or conspired to violate any law of the United States
relating to intoxicating liquor or has been convicted of any offense
under Title 26, U.S.C. punishable as a felony or of any conspiracy to
commit such offense; or
(f) Has not engaged in any of the operations authorized by the permit
for a period of more than 2 years; the regional director (compliance)
may institute proceedings for the revocation or suspension of the permit
in accordance with the procedures set forth in 27 CFR Part 200.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271))
27 CFR 19.164 Rules of practice in permit proceedings.
The regulations in 27 CFR Part 200 are made applicable to the
procedure and practice in connection with the disapproval of any
application for an operating permit required by this subpart, and in
connection with the suspension and revocation of such permit.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271))
27 CFR 19.165 Trade names.
(a) Operating permits. Where a trade name is to be used in
connection with the operations of a plant for which an operating permit
is required, the proprietor shall list that trade name on Form 5110.25
(showing the operations in which each trade name will be used) and the
offices where the trade name is registered, supported by copies of any
certificate or other document filed or issued in respect to the trade
name.
(b) Basic permits. Where any distilling, warehousing, or processing
operation is required to be covered by a basic permit under the Federal
Alcohol Administration Act (49 Stat. 978; 27 U.S.C. 203, 204),
regulations issued under such Act govern the approval and use of trade
names for those operations.
(c) Conditions. Operations shall not be conducted under a trade name
until the proprietor is in possession of an operating or basic permit
covering the use of such name.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271))
27 CFR 19.166 Major equipment.
The following items of major equipment, if on the plant premises,
shall be described in the application for registration:
(a) Tanks (serial number and capacity) used in the production,
storage and processing of distilled spirits, wine, denatured spirits and
articles;
(b) Stills (serial number, kind, capacity and intended use). The
capacity shall be stated as the estimated maximum proof gallons of
spirits capable of being produced every 24 hours, or (for column stills)
may be represented by a statement of the diameter of the base and number
of plates; and
(c) Condensers (serial number).
A statement of certification of accurate calibration shall be
included in the description of tanks that are to be used for gauging
distilled spirits or wine for any purpose.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1352, as
amended (26 U.S.C. 5172, 5179))
27 CFR 19.167 Organizational documents.
The supporting information required by paragraph (c) of 19.152, and
paragraph (d) of 19.158, includes, as applicable, copies of --
(a) Corporate documents. (1) Corporate charter or a certificate of
corporate existence or incorporation.
(2) List of directors and officers, showing their names and
addresses.
(3) Certified extracts or digests of minutes of meetings of board of
directors, authorizing certain individuals to sign for the corporation.
(4) Statement showing the number of shares of each class of stock or
other evidence of ownership, authorized and outstanding, and the voting
rights of the respective owners or holders.
(b) Articles of partnership. Copy of the articles of partnership or
association, if any, or certificate of partnership or association where
required to be filed by any State, county, or municipality.
(c) Statement of interest. (1) Names and addresses of the 10 persons
having the largest ownership or other interest in each of the classes of
stock in the corporation, or other legal entity, and the nature and
amount of the stockholding or other interest of each, whether the
interest appears in the name of the interested party or in the name of
another for him. If a corporation is wholly owned or controlled by
another corporation, those persons of the parent corporation who meet
the above standards are considered to be the persons interested in the
business of the subsidiary, and the names thereof need be furnished only
upon request of the regional director (compliance).
(2) In the case of an individual owner or partnership, the name and
address of each person interested in the plant, whether the interest
appears in the name of the interested party or in the name of another
for that person.
(d) Availability of additional corporate documents. The originals of
documents required to be submitted under this section and additional
documents which may be required by the regional director (compliance)
such as the articles of incorporation, bylaws, and State certificate
authorizing operations shall be made available to any ATF officer upon
request.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1370, as
amended (26 U.S.C. 5172, 5271))
27 CFR 19.168 Description of plant.
(a) The application for registration shall include a description of
each tract of land comprising the distilled spirits plant.
(b) The description shall:
(1) Clearly indicate the bonded premises and any general premises
included as part of the distilled spirits plant; and
(2) Contain directions and distances in sufficient detail to enable
ATF officers to readily determine the boundaries of the plant.
(c) Each building and outside tank used for the production, storage
and processing of spirits, denatured spirits, articles, or wines shall
be described by location, size, construction, and arrangement with
reference to each by its designated number or letter.
(d) If a plant includes a room or floor in a building, a description
of the building in which the room or floor is situated and its location
shall be given.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended (26 U.S.C.
5172))
27 CFR 19.169 Registry of stills.
The provisions of Subpart C of Part 170 of this chapter are
applicable to stills or distilling apparatus located on plant premises
used for distilling. As provided under 170.55, the listing of a still
in the application for registration, and approval of the application,
constitutes registration of the still.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1355, as
amended (26 U.S.C. 5172, 5179))
(T.D. ATF-207, 50 FR 23681, June 5, 1985)
27 CFR 19.170 Statement of production procedure.
The statement of production procedure in the application for
registration shall set forth a step-by-step description of the procedure
employed to produce spirits from an original source, commencing with the
treating, mashing, or fermenting of the raw materials or substances and
continuing through each step of the distilling, purifying and refining
procedure to the production gauge. The kind and approximate quantity of
each material or substance used in producing, purifying, or refining
each type of spirits shall be shown.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended (26 U.S.C.
5172))
27 CFR 19.170 Changes After Original Qualification
27 CFR 19.180 Application for amended registration.
Where there is a change with respect to the information shown in the
notice of registration, the proprietor shall submit, within 30 days of
such change (except as otherwise provided in this subpart), an
application on Form 5110.41 for amended registration. Such application
shall set forth, on sheets appropriately numbered or otherwise
identified, the information necessary to make the notice of registration
accurate and current. Where the change affects only pages or parts of
pages of the notice of registration, such complete pages shall be
submitted as will enable the replacement of the pages affected and
maintenance of the file as provided in 19.155.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended (26 U.S.C.
5172); sec. 805(a), Pub. L. 96-39, 93 Stat. 275 (26 U.S.C. 5171))
27 CFR 19.181 Automatic termination of permits.
(a) Permits not transferable. Operating permits issued under this
part shall not be transferred. In the event of the lease, sale, or
other transfer of such a permit, or of the operations authorized
thereby, the permit shall thereupon automatically terminate.
(b) Corporations. In the case of a corporation holding an operating
permit under this part, if actual or legal control of the permittee
corporation changes, directly or indirectly, whether by reason of change
in stock ownership or control (in the permittee corporation or in any
other corporation), by operation of law, or in any other manner, such
permit may remain in effect with respect to the operation covered
thereby until the expiration of 30 days after such change, whereupon
such permit shall automatically terminate. However, if within such 30
day period an application for a new permit covering such operation is
made, then the outstanding operating permit may remain in effect with
respect to the continuation of the operation covered thereby until final
action is taken on such application. When such final action is taken,
such outstanding operting permit shall thereupon automatically
terminate.
(c) Basic permits. The termination of basic permits is governed by
the provisions of 27 CFR Part 1.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271))
27 CFR 19.182 Change in name of proprietor.
Where there is to be a change in the individual, firm, or corporate
name, the proprietor shall file application to amend the registration
and to amend the operating and/or basic permit; a new bond or consent
of surety will not be required. Operations may not be conducted under
the new name prior to approval of the amended registration and issuance
of the amended permit.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1370, as
amended (26 U.S.C. 5172, 5271))
27 CFR 19.183 Change of trade name.
If there is to be a change in, or addition of, a trade name, the
proprietor shall file application to amend the operating and/or basic
permit; a new bond or consent of surety will not be required.
Operations may not be conducted under the new trade name prior to
issuance of the amended permit.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended, (26 U.S.C.
5271))
27 CFR 19.184 Changes in stockholders.
Changes in the list of stockholders furnished under the provisions of
19.167(c)(1) may, in lieu of submission within 30 days of the change
under the provisions of 19.180, be submitted annually by the proprietor
on May 1 or other date approved by the regional director (compliance),
except where the sale or transfer of capital stock results in a change
in the control or management of the business.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1370, as
amended (26 U.S.C. 5172, 5271))
27 CFR 19.185 Changes in officers and directors.
Where there is any change in the list of officers and directors
furnished under the provisions of 19.167(a)(2), the proprietor shall
submit, within 30 days of any such change, an application on Form
5110.41 for amended registration, supported by a new list of officers
and directors and a statement of the changes reflected in such list.
Where the proprietor has shown to the satisfaction of the regional
director (compliance) that certain corporate officers listed on the
original appplication have no responsibilities in connection with the
operations covered by the registration, the regional director
(compliance) may waive the requirements for submitting applications for
amended registration to cover changes of such corporate officers.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, (26 U.S.C.
5172); sec. 805(a), Pub. L. 96-39, 93 Stat. 275 (26 U.S.C. 5171))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985)
27 CFR 19.186 Change in proprietorship.
(a) General. If there is a change in the proprietorship of a plant
qualified under this part, the outgoing proprietor shall comply with the
requirements of 19.211, and the successor shall, before commencing
operations, apply for and obtain the required permits, file the required
bonds, and file application for and receive notice of registration of
the plant in the same manner as a person qualifying as the proprietor of
a new plant, except that the successor may, in the manner provided in
19.187, adopt the approved formulas (5150.9) of the predecessor.
Spirits may be transferred from an outgoing proprietor of a plant to a
successor in the manner provided in 19.201.
(b) Fiduciary. If the successor to the proprietorship of a plant is
an administrator, executor, receiver, trustee, assignee or other
fiduciary, he shall comply with the provisions of paragraph (a) of this
section except that he may, in lieu of filing a new bond, furnish
consent of surety extending the terms of the predecessor's bond, and he
may also incorporate by reference in the application for registration on
Form 5110.41 any pertinent information contained in the predecessor's
notice of registration. The fiduciary shall furnish a certified copy of
the order of the court or other pertinent document showing qualification
as such fiduciary. The effective dates of the qualifying documents
filed by the fiduciary shall be the effective date of the court order,
or the date specified therein for him to assume control. If the
fiduciary was not appointed by a court, the date of assuming control
shall coincide with the effective date of the qualifying documents filed
by the fiduciary.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended (26 U.S.C.
5172))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-199,
50 FR 9160, Mar. 6, 1985; 50 FR 20099, May 14, 1985)
27 CFR 19.187 Adoption of formulas.
(a) Forms 5110.38. The adoption by a successor of approved Forms
5110.38 (27-B Supplemental) shall be in the form of an application,
filed with the Director. The application shall list the formulas for
adoption by (1) formula number, (2) name of product, and (3) date of
approval. The application shall clearly show that the predecessor has
authorized the use of its previously approved formulas by the successor.
(b) Form 5150.19. The adoption by a successor of approved Form
5150.19 (or previously approved Form 1479-A) shall be in accordance with
20.63 of this chapter.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended (26 U.S.C.
5172))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-199,
50 FR 9160, Mar. 6, 1985)
27 CFR 19.188 Partnerships.
If under the laws of the particular State, the partnership is not
terminated on death or insolvency of a partner, but continues until the
winding up of the partnership affairs is completed, and the surviving
partner has the exclusive right to the control and possession of the
partnership assets for the purpose of liquidation and settlement, such
surviving partner may continue to operate the plant under the prior
qualification of the partnership, provided a consent of surety is filed,
wherein the surety and the surviving partner agree to remain liable on
the operations or unit bond. If such surviving partner acquires the
business on completion of the settlement of the partnership, he shall
qualify in his own name from the date of acquisition, as provided in
19.186(a). The rule set forth in this section shall also apply where
there is more than one surviving partner.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended (26 U.S.C.
5172))
27 CFR 19.189 Change in location.
Where there is a change in the location of the plant, the proprietor
shall file applications to amend the registration of the plant and the
operating and/or basic permit, and either a new bond or a consent of
surety on Form 1533. Operation of the plant may not be commenced at the
new location prior to approval of the amended registration and issuance
of the amended permit.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349 as amended, 1370, as amended
(26 U.S.C. 5172, 5271); sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26
U.S.C. 5173))
27 CFR 19.190 Changes in premises.
Except as provided in 19.202, 19.203, 19.204, and 19.205, where
bonded premises, or any other premises included as a part of the plant
are to be extended or curtailed, the proprietor shall file an
application for registration, Form 5110.41, to cover such extension or
curtailment. Premises and equipment to be included by extension or to
be excluded by curtailment shall not, prior to approval by the regional
director (compliance) of the requried documents, be used for other than
previously approved purposes.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended (26 U.S.C.
5172))
27 CFR 19.191 Change in operations.
If the proprietor proposes to conduct a new business or operation
involving spirits, he shall file applications to amend the registration
of the plant and the operating and/or basic permit. If the proprietor
desires to engage, on the plant premises, in other businesses, as
provided in Subpart D, he shall submit an application to amend the
registration of the plant to include the information required under
19.152(l)(4). The additional operation or business may not be carried on
prior to approval of the amended registration and (if required) issuance
of the amended permit.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1370, as
amended (26 U.S.C. 5172, 5271); sec. 805(a), Pub. L. 96-39, 93 Stat.
275 (26 U.S.C. 5171))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985)
27 CFR 19.192 Change in production procedure.
If the proprietor desires to produce a new product or make a change
in a production procedure which would affect the designation, or
substantially affect the character of his product, the proprietor shall
file an application to amend the registration of the plant to include
the amended or new statement of production procedure. The new or
changed procedure may not be used prior to approval of the amended
registration.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, (26 U.S.C.
5172))
27 CFR 19.193 Changes in construction or use of buildings and
equipment.
(a) Changes. When a material change, affecting the accuracy of the
notice of registration, is to be made in the construction or use of
buildings or equipment of a plant, other than a change covered by
19.190, 19.202, 19.203, 19.204, or 19.205, the proprietor shall, before
making such change, submit a letterhead notice to the regional director
(compliance) through the area supervisor.
(b) Letterhead notice. The letterhead notice shall:
(1) Describe the proposed change in detail;
(2) Be kept on file with the proprietor's current notice of
registration; and
(3) After completion of the change, be incorporated in the next
amendment of the notice of registration on Form 5110.41, unless the
regional director (compliance) requires immediate amendment.
(c) Emergency changes. The proprietor may make emergency material
changes without prior notification, but when such emergency changes are
made, the proprietor shall promptly report such changes to the area
supervisor.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, (26 U.S.C.
5172))
27 CFR 19.193 Operations by Alternating Proprietors
27 CFR 19.201 Procedure for alternating proprietors.
(a) General. A plant, or any part thereof which is suitable for
qualification as a separate plant, may be operated alternately by
proprietors who have filed and received approval of the necessary bonds
and applications for registration, and have otherwise qualified under
the provisions of this subpart. Where operations by alternating
proprietors are limited to parts of the plant, the notice of
registration shall describe the areas, rooms or buildings or combination
thereof, which will be alternated, and shall be accompanied by special
diagrams designating the parts of the plant which are to be alternated.
A special diagram shall be submitted for each arrangement under which
the premises will be operated. Once such qualifying documents have been
approved, and initial operations have been conducted thereunder, the
plant, or parts thereof, may be alternated by the proprietor filing
notices on Form 5110.34 with the regional director (compliance). Any
transfer of spirits, idenatured spirits, and wines shall be indicated on
Form 5110.34 filed by each proprietor.
(b) Production. Distilling materials and unfinished spirits in any
bonded areas, rooms or buildings to be alternated shall be processed to
completion by the outgoing proprietor unless transferred to the incoming
proprietor. All finished spirits shall be marked and removed by the
outgoing proprietor in the name in which produced, before production
gauge is made of any spirits by the incoming proprietor.
(c) Storage. Spirits and wines in any bonded areas, rooms, or
buildings to be alternated shall be transferred in bond to the incoming
proprietor. The outgoing proprietor shall execute a consent of surety
on Form 1533 (5000.18) to continue in effect the operations or unit bond
whenever operation of the areas, rooms, or buildings is to be resumed by
him following suspension of operations by an alternate proprietor.
(d) Processing. Spirits, denatured spirits, wines and articles in
any rooms, areas, or buildings to be alternated shall be processed to
completion and removed from the affected areas, rooms, or buildings by
the outgoing proprietor prior to the effective date and hours given in
the notice unless transferred or retained in locked tanks as provided in
this paragraph. Spirits, denatured spirits, and wines may be
transferred to the incoming proprietor. Further, the outgoing
proprietor shall execute a consent of surety on Form 1533 (5000.18) to
continue in effect the operations or unit bond whenever operation of the
affected areas, rooms, or buildings is to be resumed by him following
suspension of operations by the alternate proprietor. Denatured spirits
and articles may be retained in tanks locked by approved locks, the keys
to which are in the custody of the outgoing proprietor. In this case,
the outgoing proprietor shall execute a consent of surety on Form 1533
(5000.18) to continue liability on the operations or unit bond for the
tax on such denatured spirits or articles retained in such tanks,
notwithstanding the change in proprietorship.
(e) Records. Each proprietor shall maintain separate records and
submit separate reports. Records kept by the outgoing proprietor for
spirits, wines, and alcoholic flavoring materials may be used by the
incoming proprietor. All transfers of distilling materials, unfinished
spirits, spirits, denatured spirits, and wines shall be reflected in the
records of each proprietor.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1370, as
amended (26 U.S.C. 5172, 5271))
27 CFR 19.201 Alternate Operations
27 CFR 19.202 Alternate use of premises and equipment for customs
purposes.
(a) General. The premises of a distilled spirits plant may, as
provided in this section, be alternately curtailed and extended to
permit the facilities of the distilled spirits plant to be used
temporarily by customs officers, under applicable customs law and
regulations, for the purpose of gauging or processing distilled spirits.
The use of the excluded portion of the premises for customs purposes is
subject to the approval of the district director of customs. When it is
necessary to convey spirits in customs custody across the premises of a
distilled spirits plant, the proprietor shall comply with the provisions
of 19.99. When a portion of the distilled spirits plant premises is
first to be excluded as provided in this section, the proprietor shall
file with the regional director (compliance) (1) an application for
registration, Form 5110.41, to cover alternate curtailment and extension
of premises, and (2) a special diagram, in duplicate, delineating the
premises as they will exist, both during extension and curtailment, and
clearly depicting all buildings, floors, rooms, areas, equipment and
spirits lines (identified individually by letter or number) which are to
be subject to alternation, in their relative operating sequence. Once
such qualifying documents have been approved by the regional director
(compliance), the designated premises and equipment may be alternately
curtailed or extended pursuant to notice on Form 5110.34. Portions of
the premises to be excluded by curtailment or included by extension
shall not be used for purposes other than as set forth in the current
notice. The proprietor shall remove all spirits from the premises or
equipment affected by the notice prior to the effective date and hours
of the notice. However, on release by customs, spirits being
transferred to bonded premises under 26 U.S.C. 5232, may remain on the
premises to be reincluded in bonded premises.
(b) Separation of premises. The portion of the premises which is to
be excluded from the distilled spirits plant premises as provided in
this section shall be separated from the remaining portion of the
distilled spirits plant premises in a manner which satisfies the
regional director (compliance) that the revenue will not be jeopardized.
(c) Exception. Notwithstanding the provisions of paragraphs (a) and
(b) of this section, the bonded premises may be used temporarily without
filing Form 5110.41 or Form 5110.34, for the sole purpose of gauging
bulk distilled spirits to effect their transfer from customs custody to
ATF bond.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1358, as
amended (26 U.S.C. 5172, 5178))
27 CFR 19.203 Alternation of distilled spirits plant and bonded wine
cellar premises.
(a) General. A proprietor of a distilled spirits plant operating a
contiguous bonded wine cellar desiring to alternate the use of each
premises by extension and curtailment shall file necessary qualifying
documents with the regional director (compliance).
(b) Qualifying documents. The proprietor shall file with the
regional director (compliance):
(1) Form 5110.41 and Form 698 (5120.25) to cover the proposed
alternation of premises;
(2) A special diagram, in duplicate, delineating the premises as they
will exist, both during extension and curtailment and clearly depicting
all buildings, floors, rooms, areas, equipment and spirits lines
(identified individually by letter or number) which are to be subject to
alternation, in their relative operating sequence; and
(3) Evidence of existing bond, consent of surety, or a new bond to
cover the proposed alternation of premises.
(c) Proprietor's responsibility. After approval of qualifying
documents for the alternation of premises, and after initial operations
have been conducted thereunder, the proprietor shall execute Form
5110.34 each time the premises are alternated. Prior to the effective
hour of the date shown on the Form 5110.34, the proprietor shall remove
all spirits, denatured spirits, articles, and wines from the distilled
spirits plant premises alternated to bonded wine cellar premises. Any
wine on bonded wine cellar premises shall be removed prior to
alternation to distilled spirits plant premises unless wine is being
simultaneously transferred in bond to the distilled spirits plant.
(d) Separation of premises. Separation of distilled spirits plant
premises from bonded wine cellar premises after alternation shall be in
a manner which satisfies the regional director (compliance) that the
revenue will not be jeopardized.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1353, as
amended (26 U.S.C. 5172, 5178))
27 CFR 19.204 Alternation of distilled spirits plant and taxpaid wine
bottling house premises.
(a) General. A proprietor of a distilled spirits plant operating a
contiguous taxpaid wine bottling house desiring to alternate the use of
each premises by extension and curtailment shall file necessary
qualifying documents with the regional director (compliance).
(b) Qualifying documents. The proprietor shall file with the
regional director (compliance):
(1) Form 5110.41 and Form 2975 (5140.2) to cover the proposed
alternation of premises;
(2) A special diagram, in duplicate, delineating the premises as they
will exist, both during extension and curtailment and clearly depicting
all buildings, floors, rooms, areas, equipment and spirits lines
(identified individually by letter or number) which are to be subject to
alternation, in their relative operating sequence; and
(3) Evidence of existing bond, consent of surety, or a new bond to
cover the proposed alternation of premises.
(c) Proprietor's responsibility. After approval of qualifying
documents for the alternation of premises, and after initial operations
have been conducted thereunder, the proprietor shall execute Form
5110.34 each time the premises are alternated. Prior to the effective
hour of the date shown on the Form 5110.34, the proprietor shall remove
all spirits, denatured spirits, articles, and wines from the distilled
spirits plant premises alternated to taxpaid wine bottling house
premises. Any wine on taxpaid wine bottling house premises shall be
removed prior to alternation to distilled spirits plant premises.
(d) Separation of premises. Separation of distilled spirits plant
premises from taxpaid wine bottling house premises after alternation
shall be in a manner which satisfies the regional director (compliance)
that the revenue will not be jeopardized.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1353, as
amended (26 U.S.C. 5172, 5178))
27 CFR 19.205 Alternate curtailment and extension of bonded premises
for use as general premises.
(a) General. The premises of a distilled spirits plant may, as
provided in this section, be alternately curtailed and extended to
permit the bonded premises of the distilled spirits plant to be used
temporarily as general premises, or to permit the general premises of a
distilled spirits plant to be used temporarily as bonded premises.
(b) Qualifying documents. When a portion of the distilled spirits
plant premises is first to be curtailed or extended as provided in this
section, the proprietor shall file with the regional director
(compliance) --
(1) An application for registration, Form 5110.41, to cover alternate
extension and curtailment of the premises, and
(2) A special diagram, in duplicate, delineating the premises as they
will exist, both during extension and curtailment, and clearly depicting
all buildings, floors, rooms, areas, equipment and spirits lines
(identified individually by letter or number) which are to be subject to
alternation, in their relative operating sequence.
(c) Proprietor's responsibility. Once such qualifying documents have
been approved by the regional director (compliance), the designated
premises and equipment may be alternately curtailed or extended pursuant
to notice on Form 5110.34. Portions of the premises to be excluded by
curtailment or included by extension shall not be used for purposes
other than as set forth in the current notice. The proprietor shall
remove all spirits, denatured spirits, articles, and wines from the
premises or equipment affected by the notice prior to the effective date
and hour of the notice, except that --
(1) Bonded spirits on portions of bonded premises that are to be
curtailed to general premises need not be removed if the spirits are
taxpaid concurrent with the filing of Form 5110.34 to effect
curtailment; and
(2) Taxpaid spirits on portions of general premises to be curtailed
to bonded premises need not be removed if the spirits are to be
immediately dumped and returned to bond under the provisions of Subpart
U of this part.
(d) Separation of premises. The portion of the premises which is to
be curtailed or extended as provided in this section shall be separated
from the remaining portion of the distilled spirits plant in a manner
which satisfies the regional director (compliance) that the revenue will
not be jeopardized.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1353, as
amended (26 U.S.C. 5172, 5178))
27 CFR 19.206 Curtailment and extension of plant premises for the
manufacture of eligible flavors.
(a) General. The premises of a distilled spirits plant may be
alternately curtailed and extended, as provided in this section, to
permit the use of the facilities for the manufacture of eligible
flavors.
(b) Qualifying documents. When a portion of the distilled spirits
plant premises is first to be curtailed or extended as provided in this
section, the proprietor shall file with the regional director
(compliance) --
(1) An application for registration, Form 5110.41, to cover alternate
extension and curtailment of the premises, and
(2) A special diagram, in duplicate, delineating the premises as they
will exist, both during extension and curtailment, and clearly depicting
all buildings, floors, rooms, areas, equipment and spirits lines
(identified individually by letter or number) which are to be subject to
alternation, in their relative operating sequence.
(c) Proprietor's responsibility. Once such qualifying documents have
been approved by the regional director (compliance), the designated
premises and equipment may be alternately curtailed or extended pursuant
to notice on Form 5110.34. Portions of the premises to be excluded by
curtailment or included by extension shall not be used for purposes
other than as set forth in the current notice. The proprietor shall
remove all spirits, denatured spirits, articles, and wines from the
premises or equipment which are to be curtailed from bonded premises or
are to be included by extension of bonded premises prior to the
effective date and hour of the notice, except that --
(1) Bonded spirits on portions of bonded premises that are to be
curtailed need not be removed if the spirits are taxpaid concurrent with
the filing of Form 5110.34 to effect curtailment; and
(2) Taxpaid spirits which are on portions of premises to be included
by extension of bonded premises and which have not been used in the
manufacture of a nonbeverage product need not be removed if the spirits
are to be dumped immediately and returned to bond under the provisions
of Subpart U of this part.
(d) Separation of premises. The portion of the premises which is to
be curtailed or extended as provided in this section shall be separated
from the remaining portion of the distilled spirits plant in a manner
which satisfies the regional director (compliance) that the revenue will
not be jeopardized.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1353, as
amended (26 U.S.C. 5172, 5178))
(T.D. ATF-297, 55 FR 18063, Apr. 30, 1990)
27 CFR 19.206 Permanent Discontinuance of Business
27 CFR 19.211 Notice of permanent discontinuance.
When the proprietor permanently discontinues any or all of the
operations listed in the notice of registration, he shall file a Form
5110.41 to show the discontinuance. Form 5110.41 shall be accompanied
(a) by all permits issued to the proprietor under this subpart covering
the discontinued operations, and by the proprietor's request that such
permits be canceled; (b) by the proprietor's written statement
disclosing, as applicable, whether (1) all spirits, denatured spirits,
articles, wines, liquor bottles, and other pertinent items have been
lawfully disposed of, (2) any spirits, denatured spirits, wines, or
liquor bottles are in transit to the premises, (3) all approved
applications for transfer of spirits and denatured spirits to the
premises have been secured and returned to the regional director
(compliance) for cancellation; and (c) by pertinent reports coverning
the discontinued operations (each report shall be marked ''Final
Report'').
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1370, as
amended (26 U.S.C. 5172, 5271))
(T.D. ATF-206, 50 FR 23951, June 7, 1985)
27 CFR 19.211 Subpart H -- Bonds and Consents of Surety
27 CFR 19.231 Filing of operations or unit bonds.
Every person intending to establish a distilled spirits plant shall
file an operations or unit bond as prescribed in this subpart, covering
distilled spirits operations at such plant, with the regional director
(compliance), at the time of filing the original application for
registration of the plant, and at such other times as are required by
this part. Such bond shall be conditioned that he shall faithfully
comply with all provisions of law and regulations relating to activities
covered by such bond, will pay all taxes imposed by 26 U.S.C. Chapter
51, and shall pay all penalties incurred or fines imposed for violation
of any such provisions. The regional director (compliance) may require,
in connection with any operations or unit bond, a statement, executed
under the penalties of perjury, as to whether the principal or any
person owning, controlling, or actively participating in the management
of the business of the principal has been convicted of or has
compromised any offense set forth in 19.237(a)(1) or has been convicted
of any offense set forth in 19.237(a)(2). In the event the above
statement contains an affirmative answer, the applcant shall submit a
statement describing in detail the circumstances surrounding such
conviction or compromise. No person shall comence or continue distilled
spirits operations at such plant unless he has a valid operations or
unit bond (and consent of surety, if necessary), as required in respect
of such operations by this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1394, as amended (26 U.S.C.
5551); sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26 U.S.C. 5173))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985)
27 CFR 19.232 Additional condition of operations bond.
In addition to the requirements of 19.231, the operations bond shall
be conditioned on payment of the tax now or hereafter in force, except
as provided by law, including taxes on all unexplained shortages of
bottled distilled spirits.
(Sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26 U.S.C. 5173))
27 CFR 19.233 Corporate surety.
(a) Surety bonds required by this part may be given only with
corporate sureties holding certificates of authority from, and subject
to the limitations prescribed by, the Secretary as set forth in the
current revision of Treasury Department Circular 570 (Companies Holding
Certificates of Authority as Acceptable Sureties on Federal Bonds and as
Acceptable Reinsuring Companies).
(b) Treasury Department Circular No. 570 is published in the Federal
Register yearly as of the first workday of July. As they occur, interim
revisions of the circular are published in the Federal Register. Copies
may be obtained from the Audit Staff, Bureau of Government Financial
Operations, Department of the Treasury, Washington, DC 20226.
(Ch. 390, Pub. L. 80-280, 61 Stat. 648 as amended (31 U.S.C. 9304,
9306))
27 CFR 19.234 Deposit of securities in lieu of corporate surety.
In lieu of corporate surety, the principal may pledge and deposit, as
surety for his bond, securities which are transferable and are
guaranteed as to both interest and principal by the United States, in
accordance with the provisions of 31 CFR Part 225.
(Ch. 390, Pub. L. 80-280, 61 Stat. 650 (31 U.S.C. 9301, 9303))
27 CFR 19.235 Consents of surety.
Consents of surety to changes in the terms of bonds shall be executed
on Form 1533 by the principal and by the surety with the same formality
and proof of authority as is required for the execution of bonds.
(Sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26 U.S.C. 5173))
27 CFR 19.236 Filing and execution of powers of attorney.
(a) Filing. Each bond, and each consent to changes in the terms of a
bond, shall be accompanied by a power of attorney authorizing the agent
or officer who executed the bond or consent to so act on behalf of the
surety. The regional director (compliance) who is authorized to approve
the bond may require additional evidence of the authority of the agent
or officer to execute the bond or consent.
(b) Execution. The power of attorney shall be prepared on a form
provided by the surety company and executed under the corporate seal of
the company. If the power of attorney submitted is other than a
manually signed original, it shall be accompanied by certification of
its validity.
(Ch. 390, Pub. L. 80-280, 61 Stat. 648 (31 U.S.C. 9304, 9306))
27 CFR 19.237 Disapproval of bonds or consents of surety.
(a) Disapproval. The regional director (compliance) may disapprove
any bond or consent of surety submitted in respect to the operations of
a distiller, warehouseman, or processor, if the principal or any person
owning, controlling, or actively participating in the management of the
business of the principal shall have been previously convicted, in a
court of competent jurisdiction of --
(1) Any fraudulent noncompliance with any provision of any law of the
United States, if such provision related to internal revenue or customs
taxation of spirits, wines, or beer, or if such an offense shall have
been compromised with the person on payment of penalties or otherwise,
or
(2) Any felony under a law of any State or the District of Columbia,
or the United States, prohibiting the manufacture, sale, importation, or
transportation of spirits, wine, beer, or other intoxicating liquor.
(b) Appeal. Where a bond or consent of surety is disapproved by the
regional director (compliance), the person giving the bond may appeal to
the Director, who will hear such appeal. The decision of the Director
shall be final.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1394, as amended (26 U.S.C.
5551))
19.238 -- 19.240 (Reserved)
27 CFR 19.241 Operations bond -- distilled spirits plant and adjacent
bonded wine cellar.
(a) General. A wine cellar under the provisions of 27 CFR part 24
shall be treated as being adjacent to a distilled spirits plant if --
(1) Such distilled spirits plant is qualified under Subpart G for the
production of distilled spirits; and
(2) Such wine cellar and distilled spirits plant are operated by the
same person (or in the case of a corporation, by such corporation and
its controlled subsidiaries). For the purpose of this section a
controlled subsidiary is a corporation where more than 50 percent of the
voting power is controlled by the parent corporation.
(b) Bond in lieu of wine cellar bond. In the case of an adjacent
bonded wine cellar, a bond furnished under this subpart which covers
operations at such bonded wine cellar shall be in lieu of any bond which
would otherwise be required under 26 U.S.C. 5354 with respect to such
wine cellar (other than supplemental bonds required under the second
sentence of 26 U.S.C. 5354) and the operations bond listed in
19.245(a)(1).
(c) Liability. Bonds given under this section shall contain the
terms and conditions of the bonds in lieu of which they are given. The
total amount of such operations bond shall be available for the
satisfaction of any liability incurred under the terms or conditions of
such bond.
(Sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26 U.S.C. 5173))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-299,
55 FR 24989, June 19, 1990)
27 CFR 19.242 Area operations bond.
Any person (or, in the case of a corporation, a corporation and its
controlled subsidiaries) operating more than one plant in a region may
give an area operations bond covering the operation of any two or more
of such plants, and any bonded wine cellars which are adjacent to such
plants and which otherwise could be covered by an operations bond. For
the purpose of this section, a controlled subsidiary is a corporation
where more than 50 percent of the voting power is controlled by the
parent corporation. Bonds given under this section shall be in lieu of
the bonds which would be required under 19.245(a) and shall contain the
terms and conditions of such bonds. If the area operations bond covers
the operations of more than one corporation, each corporation shall be
shown as principal, and the bond shall be signed for each corporation.
The total amount of the area operations bond shall be available for the
satisfaction of any liability incurred under the terms or conditions of
such bond.
(Sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26 U.S.C. 5173))
27 CFR 19.243 Withdrawal bond.
Any person (or, in the case of a corporation, a corporation and its
controlled subsidiaries) operating one or more distilled spirits plants
within a region and who intends to withdraw spirits from bond on
determination, but before payment, of the tax shall, before making any
such withdrawal, furnish a withdrawal bond to secure payment of the tax
on all spirits so withdrawn. Such bond shall be in addition to the
operations bond, and if the distilled spirits are withdrawn under the
withdrawal bond, the operations bond shall no longer cover liability for
payment of the tax on the spirits withdrawn. For the purpose of this
section, a controlled subsidiary is a corporation where more than 50
percent of the voting power is controlled by the parent corporation.
The bond, if it covers more than one plant, shall show as to each plant
covered by the bond the part of the total sum which represents the penal
sum (computed in accordance with 19.245) for each such plant. If the
penal sum of the bond covering a plant, or the penal sum allocated to
any plant (where the bond covers more than one plant), is in an amount
less than the maximum prescribed in 19.245, withdrawals from such plant
shall not exceed the quantity permissible, as reflected by the penal sum
in the bond for such plant. Such withdrawal bond shall be conditioned
that the total amount of the bond shall be available for satisfaction of
any liability incurred under the terms and conditions of such bond.
(Sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26 U.S.C. 5173))
27 CFR 19.244 Unit bond.
Any person (or, in the case of a corporation, a corporation and its
controlled subsidiaries) who would otherwise be required to give bonds
for both operations at one or more distilled spirits plants (and any
adjacent bonded wine cellars) and withdrawals from one or more distilled
spirits plants within a reigon may, in lieu of furnishing separate bonds
for operations and withdrawals, furnish a unit bond containing the terms
and conditions of the bonds in lieu of which it is given. For the
purpose of this section, a controlled subsidiary is a corporation where
more than 50 percent of the voting power is controlled by the parent
corporation. The unit bond shall show as to each plant covered by the
bond the part of the total sum which represents the penal sum (computed
in accordance with 19.245) for operations at and withdrawals from each
plant. If the penal sum of the bond covering a plant, or the penal sum
allocated to any plant (if the bond covers more than one plant), is in
an amount less than the maximum prescribed in 19.245, operations at
and/or withdrawals from such plant shall not exceed the quantity
permissible as reflected by the penal sum in the bond for such plant.
The unit bond shall be conditioned that the total amount of the bond
shall be available for satisfaction of any liability incurred under the
terms and conditions of such bond.
(Sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26 U.S.C. 5173))
27 CFR 19.245 Bonds and penal sums of bonds.
The bonds, and the penal sums thereof, required by this subpart, are
as follows:
(Sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26 U.S.C. 5173))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985)
27 CFR 19.246 Strengthening bonds.
In all cases when the penal sum of any bond becomes insufficient, the
principal shall either give a strengthening bond with the same surety to
attain a sufficient penal sum, or give a new bond to cover the entire
liability. Strengthening bonds will not be approved where any notation
is made thereon which is intended, or which may be construed, as a
release of any former bond, or as limiting the amount of any bond to
less than its full penal sum. Strengthening bonds shall show the
current date of execution and the effective date.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1394, as amended (26 U.S.C.
5551); sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26 U.S.C. 5173))
27 CFR 19.246 New or Superseding Bonds
27 CFR 19.247 General.
New bonds shall be required in case of insolvency or removal of any
surety, and may, at the discretion of the regional director
(compliance), be required in any other contingency affecting the
validity or impairing the efficiency of such bond. Executors,
administrators, assignees, receivers, trustees, or other persons acting
in a fiduciary capacity, continuing or liquidating the business of the
principal, shall execute and file a new bond or obtain the consent of
the surety or sureties on the existing bond or bonds. When, under the
provisions of 19.250, the surety on any bond given under this subpart
has filed an application to be relieved of liability under said bond and
the principal desires or intends to continue the business of operations
to which such bond relates, he shall file a valid superseding bond to be
effective on or before the date specified in the surety's notice. New
or superseding bonds shall show the current date of execution and the
effective date.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended, 1394, as
amended (26 U.S.C. 5175, 5176, 5551); sec. 805(c), Pub. L. 96-39, 93
Stat. 276 (26 U.S.C. 5173))
27 CFR 19.248 New or superseding bond.
(a) Operations bond. When a new or superseding operations bond is
not given as required in 19.247, the principal shall immediately
discontinue the business or distilled spirits operations to which such
bond relates.
(b) Withdrawal bond. When a new or superseding withdrawal bond is
not given as required by 19.247, the principal may not withdraw any
distilled spirits from bonded premises (other than distilled spirits
withdrawn under 26 U.S.C. 5214 or 7510) except on prior payment of tax.
(c) Unit bond. When a new or superseding unit bond is not given as
required by 19.247, the principal shall immediately discontinue the
business or distilled spirits operations to which such bond relates and
may not withdraw any distilled spirits from bonded premises (other than
distilled spirits withdrawn under 26 U.S.C. 5214 or 7510) except on
prior payment of tax.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5175, 5176); sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26 U.S.C.
5173))
27 CFR 19.248 Termination of Bonds
27 CFR 19.249 Termination of bonds.
Operations, withdrawal, or unit bonds may be terminated as to
liability for future withdrawals and/or to future production or
deposits.
(a) Pursuant to application of the surety as provided in 19.250.
(b) On approval of a superseding bond.
(c) On notification by the principal that he has discontinued
withdrawals under the bond if such bond was filed solely as a withdrawal
bond, or
(d) On notification by the principal that he has discontinued
business.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5175, 5176); sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26 U.S.C.
5173))
27 CFR 19.250 Application of surety for relief from bond.
A surety on any operations, withdrawal, or unit bond may at any time
in writing notify the principal and the regional director (compliance)
in whose office the bond is on file that he desires, after a date named,
to be relieved of liability under said bond. Such date shall be not
less than 10 days after the date the notice is received by the regional
director (compliance) in the case of a withdrawal bond, and not less
than 90 days after the date the notice is received in the case of an
operations or unit bond. The surety shall also file with the regional
director (compliance) an acknowledgment or other proof of service on the
principal. If such notice is not thereafter in writing withdrawn, the
rights of the principal as supported by said bond shall be terminated on
the date named in the notice, and the surety shall be relieved from
liability to the extent set forth in 19.251.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5175, 5176); sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26 U.S.C.
5173))
27 CFR 19.251 Relief of surety from bond.
(a) General. The surety on an operations, withdrawal, or unit bond
who has filed application for relief from liability as provided in
19.250 shall be relieved from liability under such bond as set forth in
this section.
(b) Operations or unit bonds. Where a new or superseding bond is
filed, the surety shall be relieved of future liability with respect to
production and deposits wholly subsequent to the effective date of the
new or superseding bond. Notwithstanding such relief, the surety shall
remain liable for the tax on all distilled spirits or wines produced, or
for other liabilities incurred, during the term of the bond. Where a
new or superseding bond is not filed the surety shall, in addition to
the continuing liabilities above specified, remain liable under the bond
for all spirits or wines on hand or in transit to the bonded premises or
bonded wine cellar, as the case may be, on the date named in the notice
until all such spirits or wines have been lawfully disposed of, or a new
bond has been filed by the principal covering the same.
(c) Withdrawal or unit bonds. The surety shall be relieved from
liability for withdrawals made wholly subsequent to the date specified
in the notice, or the effective date of a new bond, if one is given.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5176,); sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26 U.S.C. 5173))
27 CFR 19.252 Release of pledged securities.
Securities of the United States pledged and deposited as provided in
19.234 shall be released only in accordance with the provisions of 31
CFR Part 225. Such securities will not be released by the regional
director (compliance) until liability under the bond for which they were
pledged has been terminated. When the regional director (compliance) is
satisfied that they may be released, he shall fix the date or dates on
which a part or all of such securities may be released. At any time
prior to the release of such securities, the regional director
(compliance) may extend the date of release for such additional length
of time as he deems necessary.
(Ch. 290, Pub. L. 80-280, 61 Stat. 650 (31 U.S.C. 9301, 9303))
27 CFR 19.252 Subpart I -- Construction, Equipment and Security
27 CFR 19.271 Construction of buildings
Buildings in which spirits, denatured spirits, articles, or wines are
produced, stored, or processed shall be constructed with substantial
material (e.g., masonry, concrete, wood, metal, etc.), and arranged,
equipped, and protected to provide adequate security to the revenue.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended) (26 U.S.C.
5178))
27 CFR 19.272 Equipment.
The proprietor shall provide equipment suitable for the operations
conducted on the distilled spirits plant. The equipment shall also meet
the needs for revenue protection.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended) (26 U.S.C.
5178))
27 CFR 19.273 Tanks.
(a) General. (1) Tanks used as receptacles for spirits, denatured
spirits, or wines shall be located, constructed, and equipped to be
suitable for the intended purpose and to allow ready examination.
(2) An accurate means of measuring the contents of each tank shall be
provided by the proprietor.
(3) When a means of mearuring is not a permanent fixture of the tank,
the tank shall be equipped with a fixed device to allow the approximate
contents to be determined readily.
(4) Tanks used for determining the tax imposed by 26 U.S.C. 5001
shall be mounted on scales and an additional suitable device shall be
provided so that the volume of the contents can be quickly and
accurately determined.
(5) The proprietor shall install walkways, landings and stairways
which will permit safe access to all parts of a tank.
(6) Tanks in which gauges required by this part are to be made shall
not be used until they are accurately calibrated and a statement of
certification of accurate calibration is included in the notice of
registration.
(7) If tanks or their fixed gauging devices are moved in location or
position subsequent to original calibration, the tanks shall not be used
until recalibrated.
(8) All tanks shall be equipped or situated so that they may be
locked or otherwise secured.
(9) Any tank vents, flame arresters, foam devices, or other safety
devices shall be constructed to prevent extraction of spirits or wines.
(b) Scale tanks.
(1) Beams or dials of scale tanks used for determining the tax
imposed by 26 U.S.C. 5001 shall have minimum graduations not greater
than the following:
(2) For scales having a capacity greater than 2,000 pounds, the
minimum quantity which may be entered onto the weighing tank scale for
gauging for tax determination shall be the greater of
(i) 1,000 times the minimum graduation of the scale or
(ii) 5 percent of the total capacity of the weighing tank scale.
(3) The weighing of lesser quantities for determination of tax may be
authorized by the regional director (compliance) where the beam of the
scale is calibrated in 1/2 pound or 1 pound graduations and it is found
by actual test that the scales break accurately at each graduation.
(4) Lots of spirits weighing 1,000 pounds or less shall be weighed on
scales having 1/2 pound graduations.
(c) Testing of scale tanks.
(1) Proprietors shall ensure the accuracy of scales used for weighing
lots of spirits or denatured spirits through tests conducted at
intervals of not more than 6 months, and whenever scales are adjusted or
repaired.
(2) Proprietors shall also test, at least once a month, the gallonage
represented to be in a scale tank against the gallonage indicated by
volumetric determination of the contents of the tank. However, if the
scale is not used during a month the volumetric determination need only
be verified at the next time actually used.
(3) The volumetric determination shall be made in accordance with 27
CFR Part 30, and if the variation exceeds 0.5 percent of the quantities
shown to be in the tank, the proprietor shall take appropriate steps to
have the accuracy of the scale verified.
(4) When an ATF officer determines that a tank scale may be
inaccurate, the proprietor shall have the accuracy of the scale tested.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1320, as amended, 1358, as
amended, 1391, as amended (26 U.S.C. 5006, 5204, 5505))
27 CFR 19.274 Pipelines.
(a) General. (1) Pipelines for the conveyance of spirits, denatured
spirits, articles, or wines shall be of permanent character and
constructed, connected, arranged, and secured so as to afford adequate
protection to the revenue and to permit ready examination. However, the
regional director (compliance) may approve pipelines which may not be
readily examined if no jeopardy to the revenue is created.
(2) Where a pipeline connection must be flexible, a hose may be used
if connected and secured so as to protect the revenue.
(b) Identification. The regional director (compliance) may require
permanent pipelines for conveyance of spirits or denatured spirits to be
color coded to provide identification.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5178))
27 CFR 19.275 Continuous distilling system.
The distilling system shall be continuous, and designed, constructed,
and connected in such a manner as to prevent the unauthorized removal of
distilled spirits.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5178))
27 CFR 19.276 Package scales.
Proprietors shall ensure the accuracy of scales used for weighing
packages of spirits through tests conducted at intervals of not more
than 6 months or whenever scales are adjusted or repaired. However, if
the scales are not used during such period, the scales need only be
tested prior to use. Scales used to weigh packages designed to hold 10
wine gallons or less shall indicate weight in ounces or in hundredths of
a pound.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C.
5204))
27 CFR 19.277 Measuring devices and proofing instruments.
(a) General. Proprietors shall provide for their own use accurate
hydrometers, thermometers, and other necessary equipment to determine
proof or volume.
(b) Instruments. Hydrometers and thermometers used by proprietors to
gauge spirits shall show subdivisions or graduations of proof and
temperature which are at least as delimitated as those prescribed in 27
CFR Part 30. Proprietors shall make frequent tests of their hydrometers
and thermometers, and, if they appear to be in error in excess of one
subdivision, the instruments shall not be used until they are further
tested and certified as accurate by the manufacturer or another
qualified person.
(c) Meters. The regional director (compliance) may approve
applications to measure spirits by meter for purposes other than tax
determination. Applications shall include sufficient technical data,
such as the make, model and accuracy tolerance, to enable the regional
director (compliance) to evaluate the suitability of the meter for its
intended use. Corrections for temperature of the spirits being measured
shall be made in conjunction with the volumetric measurement of spirits
by meter. If a meter does not have a temperature compensating feature,
temperature correction shall be ascertained and made from a
representative sample taken from the spirits being measured.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C.
5204))
27 CFR 19.278 Identification of structures, areas, apparatus, and
equipment.
(a) Each room or enclosed area where spirits, denatured spirits,
articles, wine, distilling or fermenting materials, or containers are
held, and each building, within the plant, shall be appropriately marked
with a distinguishing number or letter.
(b) Each tank or receptacle for spirits, denatured spirits, or wine
shall be marked to show a unique serial number and capacity.
(c) Each still, fermenter, cooker, and yeast tank shall be numbered
and marked to show its use.
(d) All other major equipment used for processing or containing
spirits, denatured spirits, or wine, or distilling or fermenting
material, and all other tanks, shall be identified as to use unless the
intended purpose is readily apparent.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5178))
27 CFR 19.279 Office facilities.
(a) If the regional director (compliance) assigns on a continuing
basis an ATF officer to a plant to supervise operations, the proprietor
shall provide an office at the distilled spirits plant for the exclusive
use of ATF officers in performing their duties. The office shall be
provided with adequate office furniture, lighting, ventilation, heating,
and toilet and lavatory facilities. A secure cabinet, fitted for
locking with a Government lock and of adequate size, shall also be
provided by the proprietor. The office, facilities, and equipment
provided by the proprietor shall be subject to the approval of the
regional director (compliance). Where suitable facilities are otherwise
available, the regional director (compliance) may waive the requirements
for a separate Government office.
(b) If an ATF officer is not assigned to a plant on a continuing
basis, the regional director (compliance) may require the proprietor to
provide for Government use a cabinet as specified in paragraph (a) of
this section.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5178))
27 CFR 19.280 Signs.
The proprietor shall place and keep conspicuously on the outside of
his place of business a sign showing the name of the proprietor and
denoting the business, or businesses, in which engaged.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1355, as amended (26 U.S.C.
5180))
27 CFR 19.281 Security.
(a) General. The proprietor shall provide adequate security measures
at the distilled spirits plant to protect the revenue.
(b) Buildings. The buildings, rooms, and partitions shall be
constructed of substantial materials. Doors, windows, or any other
openings to the building shall be secured or fastened during times when
distilled spirits plant operations are not being conducted.
(c) Outdoor tanks. Outdoor tanks containing spirits, denatured
spirits, or wine shall be individually locked or locked within an
enclosure when they are not in use.
(d) Indoor tanks. Indoor tanks containing spirits, denatured
spirits, or wines or the rooms or buildings in which they are housed,
shall be equipped so that they may be secured.
(e) Approved locks. (1) Approved locks shall be used to secure:
(i) Outdoor tanks containing spirits in the storage account or on an
enclosure around such tanks;
(ii) Indoor tanks containing spirits in the storage account or on the
door from which access may be gained from the outside to the rooms or
buildings in which such tanks are housed; and
(iii) Any doors from which access may be gained from the outside to
rooms or buildings containing spirits in portable bulk containers in the
storage account.
(2) Approved locks shall meet the following minimum specifications:
(i) Corresponding serial number on the lock and on the key, except
for master key locking systems;
(ii) Case hardened shackle at least one-fourth inch in diameter, with
heel and toe locking;
(iii) Body width of at least 2";
(iv) Captured key feature (key may not be removed while shackle is
unlocked);
(v) Tumbler with at least 5 pins; and
(vi) Lock or key contains no bitting data.
Master key locking systems may be used at the option of the
proprietor. Locks meeting the specifications in this section are
approved locks for the purpose of 26 U.S.C. 5682. Proprietors who wish
to use locks of unusual design, which do not meet the specifications in
this part, shall submit an example or prototype of the lock to the
Director, through the regional director (compliance), with a request
that the lock be approved for use. The Director may require submission
of the lock for testing prior to approval.
(f) Additional security. Where the regional director (compliance)
finds the construction, arrangement, equipment, or protection
inadequate, additional security shall be provided (i.e., fences, flood
lights, alarm systems, guard services) or changes in construction,
arrangement, or equipment shall be made to be extent necessary to
protect the revenue.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended, 1410, as
amended (26 U.S.C. 5178, 5682); sec. 806, Pub. L. 96-39, 93 Stat. 279
(26 U.S.C. 5202))
27 CFR 19.282 Breaking Government locks.
Where affixed, Government locks shall not be removed without the
authorization of the area supervisor or an ATF officer, except where a
person or property is in imminent danger from a disaster or other
emergency. When a disaster or other emergency occurs, and it is
impractical to first obtain authorization from an ATF officer,
Government locks may be removed, by the proprietor, or by police or
firefighters. When such action is taken, the proprietor shall see that
security measures are taken to prevent illegal removal of spirits and,
as soon as practical, shall notify the area supervisor of the action
taken and submit within 5 days a written report, executed under the
penalties of perjury, describing the emergency and the action.
(Sec. 806, Pub. L. 96-39, 93 Stat. 279 (26 U.S.C. 5202))
27 CFR 19.282 Subpart J -- Production
27 CFR 19.311 Notice by proprietor.
(a) Commencement of operations. The proprietor shall, before
commencing production operations or resuming production operations after
having given notice of suspension, file a notice on Form 5110.34 with
the area supervisor, specifying the date on which he desires to commence
or resume operations for the production of spirits. The notice shall be
filed in accordance with the instructions on the form. The proprietor
shall not commence or resume operations prior to the time specified in
the notice.
(b) Suspension of operations. Any proprietor desiring to suspend
production operations for a period of 90 days or more shall file notice
on Form 5110.34 with the area supervisor specifying the date on which he
will suspend operations. The notice shall be filed in accordance with
instructions on the form. In case of an accident which makes it
apparent that operations cannot be conducted for 90 days or more, the
proprietor shall give immediate notice of suspension on Form 5110.34.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1364, as amended (26 U.S.C.
5221))
27 CFR 19.312 Receipt of materials.
The quantities of fermenting and distilling materials (including
nonpotable chemical mixtures containing spirits produced in accordance
with 19.67), and of spirits, denatured spirits, articles, and spirits
residues, for redistillation, received on bonded premises shall be
determined by the proprietor, and reported as provided in Subpart W of
this part. Fermented material (except apple cider exempt from tax under
26 U.S.C. 5042(a)(1)) to be used in the production of spirits shall be
produced on the bonded premises where used or must be received on the
premises from (a) a bonded wine cellar, in the case of wine, or (b) a
contiguous brewery where produced, in the case of beer.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1365, as
amended (26 U.S.C. 5201, 5222, 5223))
27 CFR 19.313 Use of materials in production of spirits.
The proprietor may produce spirits from any suitable material in
accordance with statements of production procedure in his notice of
registration. The distillation of nonpotable chemical mixtures received
pursuant to application as provided in 19.67 shall be deemed to be the
original and continuous distillation of the spirits in such mixtures and
to constitute the production of spirits. Materials from which alcohol
will not be produced may be used in production only if the use of the
materials is described in approved statements of production procedure.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1353, as
amended (26 U.S.C. 5172, 5178))
27 CFR 19.314 Removal of fermenting material.
Material received for use as fermenting material may be removed from
or used on bonded premises for other purposes. A record of use or
removal shall be kept as provided in Subpart W of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.315 Removal or destruction of distilling material.
Except as provided in this section, distilling material shall not be
removed from bonded premises before being distilled. The proprietor may
remove mash, wort, wash or other distilling material -- (a) to plant
premises, other than bonded premises for use in such businesses as may
be authorized under 19.72; (b) to other premises for use in processes
not involving the production of (1) spirits, (2) alcoholic beverages, or
(3) vinegar by the vaporizing process; or (c) for destruction. The
residue of distilling material not introduced into the production system
may be removed from the premises if the liquid is expressed from the
material before removal and such liquid is not received at any distilled
spirits plant or bonded wine cellar. Residue of beer used as distilling
material may be returned to the producing brewery. Distilling material
produced and wine and beer received for use as distilling material may
be destroyed. A record of removal or destruction shall be kept as
provided in Subpart W of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1365, as amended, 1381, as
amended (26 U.S.C. 5222, 5370))
27 CFR 19.316 Distillation.
The distillation of spirits shall be such that the spirits pass
through a continuous system from the first still or other production
equipment where access to the system would constitute a jeopardy to the
revenue until the production of the spirits is completed. The distiller
may, in the course of production, convey the product through as many
distilling or other production operations as desired, provided the
operations are continuous. Distilling operations are continuous when
the spirits are conveyed through the various steps of production as
expeditiously as plant operation will permit. The collection of
unfinished spirits for the purpose of redistillation is not deemed to be
a break in the continuity of the distilling procedure. However, the
quantity and proof of any unfinished spirits produced from distilling
materials, the quantity of which was ascertained in the manner
authorized in 19.732(c) for such materials, shall be determined and
recorded before any mingling with other materials or before any further
operations involving the unfinished spirits outside the continuous
system. Spirits may be held, prior to the production gauge, only for so
long as is reasonably necessary to complete the production procedure.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended, 1362, as
amended, 1365, as amended (26 U.S.C. 5178, 5211, 5222))
27 CFR 19.317 Treatment during production.
Spirits may, in the course of original and continuous distillation,
be purified or refined through, or by use of, any material which will
not remain incorporated in the finished product. Juniper berries and
other natural aromatics, or the extracted oils of such, may be used in
the distillation of gin. Spirits may be percolated through or treated
with oak chips which have not been treated with any chemical. Materials
used in treatment of spirits, and which do not remain in the spirits,
shall be destroyed or so treated as to preclude the extraction of
potable spirits therefrom.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.318 Addition of caramel to rum or brandy and addition of oak
chips to spirits.
Caramel possessing no material sweetening properties may be added to
rum or brandy on bonded premises prior to production gauge. Oak chips
which have not been treated with any chemical may be added to packages
prior to or after production gauge; however, notation to that effect
shall be made on the record of production gauge as provided in 19.319.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.319 Production gauge.
(a) General. All spirits shall be gauged by determining quantity and
proof within a reasonable time after production is completed. Except as
otherwise specifically provided in this section, quantities may be
determined by volume or by weight, by approved meter, or, when approved
by the Director, by other devices or methods which accurately determine
the quantities. If caramel is added to brandy or rum, the proof of the
spirits shall be determined after the addition. Spirits in each
receiving tank shall be gauged before reduction in proof and both before
and after each removal of spirits therefrom. The gauges shall be
recorded by the proprietor in the records required by 19.736.
(b) Tax to be determined on production gauge. Tax may be determined
on the basis of the production gauge if:
(1) Spirits are weighed into bulk conveyances;
(2) Spirits are uniformly filled by weight into metal packages; or
(3) Spirits are filled by weight into packages for immediate
withdrawal from bonded premises and the details of the gauge for each
package are recorded on a package gauge record according to 19.769.
Transaction records shall be marked ''Withdrawal on Production
Gauge.''
(c) Tax not to be determined on production gauge. If spirits are
drawn from the production system into barrels, drums, or similar
portable containers of the same rated capacity and the containers are
filled to capacity, and the tax is not to be determined on the basis of
the production gauge, the gauge may be made by:
(1) Weighing in a tank, converting the weight into proof gallons, and
determining the average content of each container; or
(2) Measuring volumetrically, in a calibrated tank, converting the
wine gallons determined into proof gallons, and determining therefrom
the average content of each container; or
(3) Converting the rated capacity into proof gallons to determine the
average content of each container; or
(4) Determining by a device or method approved under the provisions
of paragraph (a) of this section, the total quantity filled into
containers, and determining therefrom the average content of each
container. Rated capacity of new cooperage shall be as prescribed by
specifications of the manufacturer, or in the case of used cooperage, as
determined by the proprietor.
(d) Records of production gauge. In computing the production gauge
on the basis of average content of packages as provided in paragraph (c)
of this section, fractional proof gallons shall be rounded to the
nearest one-tenth and the average content so determined and the number
of packages filled shall be used in computing the quantity produced. A
separate gauge record, as prescribed in 19.768, shall be prepared for
each lot of packages filled (see 19.593(b)) and for each removal by
pipeline or bulk conveyance for deposit in bond on the same plant
premises. The gauge record shall indicate ''Deposit in storage'' or
''Deposit in processing.'' If spirits are to be transferred in bond, or
withdrawn from bond, as authorized by this part, the production gauge
shall be made on the form or record required by this part for the
transaction (accompanied by a package gauge record, if required). Each
transaction form or record and each package gauge record, if any, shall
show:
(1) The real name (or basic operating name as provided in 19.280) of
the producer, and, if the spirits are produced under a trade name, the
trade name under which produced.
(2) For each remnant container, the actual proof gallons in the
container.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1362, as
amended (26 U.S.C. 5204, 5211))
27 CFR 19.320 Identification of spirits.
At the time of production gauge, containers of spirits shall be
identified by the proprietor in accordance with Subpart R of this part.
When the proprietor desires to enter spirits into bonded storage for
subsequent packaging in wooden packages, he may identify such spirits
with the specific designation to which they would be entitled if drawn
into wooden packages, followed by the word ''Designate,'' for example,
''Bourbon Whisky Designate.''
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1360, as
amended (26 U.S.C. 5201, 5206))
27 CFR 19.321 Entry.
Pursuant to the production gauge, the proprietor shall make
appropriate entry for (a) deposit of the spirits on bonded premises for
storage or processing, (b) withdrawal of the spirits on determination of
tax, (c) withdrawal of the spirits free of tax, (d) withdrawal of the
spirits without payment of tax, or (e) transfer of the spirits for
redistillation. Entry for deposit on the bonded premises of the same
plant premises shall be made on a gauge record, prepared according to
19.768. When spirits are entered for deposit on another plant premises
or are entered for withdrawal or redistillation, the applicable
provisions of Subpart K or Subpart P of this part shall be followed.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C.
5211))
27 CFR 19.322 Distillates containing extraneous substances.
(a) Use in production. Distillates containing substantial quantities
of fusel oil, aldehydes, or other extraneous substances may be removed
from the distilling system prior to the production gauge for addition to
fermenting or distilling material at the distillery where produced.
Distillates removed from the distilling system under the provisions of
this paragraph shall be added promptly to the fermenting or distilling
material.
(b) Use at bonded wine cellar. Distillates containing aldehydes may
be removed, without payment of tax, to an adjacent bonded wine cellar
for use therein for fermentation of wine to be used as distilling
material at the distilled spirits plant from which the distillates were
removed. The gauge and removal of distillates to an adajcent bonded
wine cellar shall be in accordance with applicable provisions of Subpart
P of this part relating to withdrawal of wine spirits for use in wine
production and the receipt and use of such distillates at an adjacent
bonded wine cellar shall be in accordance with the provisions of 27 CFR
Part 240.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1365, as
amended, 1382, as amended (26 U.S.C. 5201, 5222, 5373))
27 CFR 19.322 Formula
27 CFR 19.324 Statement of production procedure or Form 5110.38.
(a) A statement of production procedure is required as provided in
19.170 for the production of spirits from original sources or
substances.
(b) As provided in 27 CFR 5.27, an approved formula on Form 5110.38
is required for the redistillation of spirits in the production account.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1365, as
amended, 1395, as amended (26 U.S.C. 5201, 5222, 5223, 5555))
27 CFR 19.324 Chemical By-Products
27 CFR 19.326 Spirits content of chemicals produced.
All chemicals produced, including chemical by-products of the spirits
production system, shall be substantially free of spirits before being
removed from bonded premises. Except as authorized by the Director, the
spirits content of such chemicals to be removed from bonded premises
shall not exceed 10 percent by volume. Proprietors shall test chemicals
for spirits content. Records of the tests will be maintained according
to 19.736.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.327 Disposition of chemicals.
Chemicals meeting the requirements in 19.326 may be removed from
bonded premises by pipeline or in such containers as the proprietor may
desire. The quantities of such chemicals removed from bonded premises
shall be determined by the proprietor and records of removals maintained
according to 19.736. Packages of such chemicals shall be appropriately
marked by the proprietor to show the nature of the contents. Samples of
such chemicals may be secured by ATF officers.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1365, as
amended (26 U.S.C. 5201, 5222))
27 CFR 19.328 Wash water.
Water used in washing chemicals to remove spirits therefrom may be
run into a wash tank or a distilling material tank, or otherwise
properly destroyed or disposed of on the premises.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended, 1356, as
amended (26 U.S.C. 5008, 5201))
27 CFR 19.328 Inventories
27 CFR 19.329 Production inventories.
Each distiller shall take a physical inventory of the spirits and
denatured spirits in tanks and other vessels in the production account
at the close of each calendar quarter and at such other times as the
regional director (compliance) may require. The inventory shall show
separately spirits and denatured spirits received for redistillation.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.329 Subpart K -- Redistillation
27 CFR 19.331 General.
Distillers or processors may redistill spirits, denatured spirits,
articles, and spirits residues. Certain products may only be
redistilled pursuant to an approved formula on Form 5110.38, as
specified in 27 CFR 5.27.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1365, as amended (26 U.S.C.
5223))
27 CFR 19.332 Receipts for redistillation.
Proprietors may receive and redistill spirits or denatured spirits
which (a) have not been removed from bond; (b) have been withdrawn from
bond on payment or determination of tax, and are eligible for return to
bond as provided in Subpart U of this part; (c) have been withdrawn
from bond free of tax or without payment of tax, and are eligible for
return to bond as provided in Subpart U; or (d) have been abandoned to
the United States and sold to the proprietor without the payment of tax.
Proprietors may also receive and redistill recovered denatured spirits
and recovered articles returned under the provisions of 19.683, and
articles and spirits residues received under the provisions of 19.684.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1365, as
amended 1370, as amended (26 U.S.C. 5201, 5223, 5243); sec. 807, Pub.
L. 96-93 Stat. 285 (26 U.S.C. 5215))
27 CFR 19.333 Redistillation.
Spirits shall not be redistilled at a proof lower than that
prescribed for the class and type at which such spirits were originally
produced, unless the redistilled spirits are to be used in wine
production, to be used in the manufacture of gin or vodka, or to be
designated as alcohol. Different kinds of spirits must be redistilled
separately, or with distilling material of the same kind or type as that
from which the spirits were originally produced. However, such
restriction shall not apply when (a) brandy is redistilled into
''spirits-fruit'' or ''neutral spirits-fruit'' (not for use in wine
production), (b) whiskey is distilled into ''spirits-grain'' or
''neutral spirits-grain'', (c) spirits originally distilled from
different kinds of material are redistilled into ''spirits-mixed'' or
''neutral spirits-mixed'', or (d) the spirits are redistilled into
alcohol. All spirits redistilled subsequent to production gauge shall
be treated the same as if such spirits had been originally produced by
the redistiller and all provisions of this part and 26 U.S.C. Chapter 51
(including liability for tax attaching to spirits at the time of
production) applicable to the original production of spirits shall be
applicable thereto, except that spirits recovered by redistillation of
denatured spirits, articles, or spirits residues may not be withdrawn
from bonded premises except for industrial use or after denaturation
thereof. Nothing in this section shall be construed as affecting any
provision of this chapter or of 27 CFR Part 5 relating to the labeling
of distilled spirits.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1365, as amended (26 U.S.C.
5223); sec. 807, Pub. L. 96-39, 93 Stat. 285 (26 U.S.C. 5215))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985)
27 CFR 19.333 Subpart L -- Storage
27 CFR 19.341 General.
Proprietors who are qualified as warehousemen as provided in this
part, and who have otherwise complied with the requirements of this part
for the storage of bulk distilled spirits and wines, shall conduct such
operations pursuant to the provisions of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.342 Receipt and storage of bulk spirits and wines.
(a) Deposit. All spirits entered for deposit in the storage account
after production as provided in Subpart J shall be deposited on the
bonded premises designated in the entry for deposit. Spirits withdrawn
from customs custody without payment of tax under the provisions of this
part shall be received on the bonded premises to which so withdrawn and
(unless to be immediately redistilled) shall be deposited on such
premises. Spirits transferred in bond as provided in Subpart P shall be
deposited on the bonded premises designated on the transfer record.
(b) Tanks. If spirits or wines are being deposited in a partially
filled tank in storage on bonded premises, simultaneous withdrawals may
not be made therefrom unless the flow of spirits or wines into and out
of the tank is being measured by meters or other devices approved by the
regional director (compliance) which permit a determination of the
quantity being deposited and the quantity being removed. Proprietors
shall maintain records of spirits or wines in tanks in accordance with
Subpart W of this part.
(c) Storage. Spirits or wines may be held in the storage account in
tanks or portable bulk containers on the bonded premises. When used for
such storage, containers shall be kept so that they can be readily
inspected or inventoried by ATF officers.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1362, as
amended, 1366, as amended, 1398, as amended (26 U.S.C. 5201, 5211, 5212,
5232, 5601); sec. 806(a), Pub. L. 96-39, 93 Stat. 279 (26 U.S.C. 5202);
sec. 807(a), Pub. L. 96-39, 93 Stat. 286 (26 U.S.C. 5231))
27 CFR 19.343 Addition of oak chips to spirits and addition of caramel
to brandy and rum.
Oak chips which have not been treated with any chemical may be added
to packages either prior to or after filling. When oak chips are added
to packages, notation of such fact shall be made on all transaction
records. Caramel possessing no material sweetening properties may be
added to rum or brandy in packages or tanks.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.343 Filling and Changing Packages
27 CFR 19.344 Filling of packages from tanks.
Spirits or wines may be drawn into packages from storage tanks on
bonded premises. The spirits or wines in the tank shall be gauged prior
to filling of packages, and when only a portion of the contents of the
tank is packaged, the spirits or wines remaining in the tank shall be
again gauged and such gauges shall be recorded by the proprietor in
records required by 19.740 and 19.768. The provisions of 19.319
regarding the filling of packages and the taking of production gauges of
packages shall be applicable to the filling and gauging of packages of
spirits under this section.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.345 Change of packages.
Spirits or wines in storage may be transferred from one package to
another. Except in the case of spirits of 190 degrees or more proof,
each new package shall contain spirits from only one package. Packages
shall be marked as provided in Subpart R of this part. In the case of
wines, each package shall bear the same marks as the package from which
the wine was transferred.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.345 Mingling or Blending of Spirits
27 CFR 19.346 Mingling of blending of spirits for further storage.
The following mingling or blending operations are permissible in the
storage account of a warehouseman:
(a) Mingling of spirits distilled at 190 degrees or more of proof.
Spirits distilled at 190 degrees or more of proof, whether or not
subsequently reduced, may be mingled in storage.
(b) Mingling of spirits distilled at less than 190 degrees of proof.
Spirits distilled at less than 190 degrees of proof may be mingled for
withdrawal or further storage if --
(1) In the case of domestic spirits:
(i) Such spirits are of the same kind; and
(ii) Such spirits were produced in the same State.
(2) In the case of imported spirits:
(i) Such spirits are of the same kind;
(ii) Such spirits were produced in the same foreign country; and
(iii) Such spirits were treated, blended, or compounded in the same
foreign country and the duty was paid at the same rate.
(3) In the case of imported spirits which are recognized as
distinctive products in 27 CFR Part 5:
(i) Such spirits are of the same kind;
(ii) Such spirits were produced by the same proprietor in the same
foreign country; and
(iii) Such spirits were treated, blended, or compounded by the same
proprietor in the same foreign country and the duty was paid at the same
rate.
(c) Permissible blending of beverage rums or brandies. Fruit
brandies distilled from the same kind of fruit at not more than 170
degrees of proof may, for the sole purpose of perfecting such brandies
according to commercial standards, be blended with each other, or with
any blend of such fruit brandies in storage. Rums may, for the sole
purpose of perfecting them according to commercial standards, be blended
with each other, or with any blend of rums.
(d) Packaging of mingled spirits or blended rums and brandies.
Packaging after mingling or blending shall be conducted under the
provisions of 19.344. If so desired, the mingled or blended spirits may
be returned to the packages from which they were dumped for mingling or
blending, or as many of such packages as are necessary.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1362, as
amended (26 U.S.C. 5201, 5214))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-259,
52 FR 41423, Oct. 28, 1987)
27 CFR 19.347 Packages dumped for mingling.
When dumping packages of spirits of less than 190 degrees of proof
for mingling in the storage account, the proprietor shall record such
mingling on the tank record prescribed in 19.742 covering such tank.
When packages of spirits of 190 degrees or more of proof are to be
mingled, the proprietor shall record such mingling in the tank summary
record prescribed in 19.743 for all tanks of spirits of 190 degrees or
more of proof. Each package of spirits to be mingled under this subpart
shall be examined by the proprietor, and if any package bears evidence
of loss due to theft or unauthorized voluntary destruction, such package
shall not be dumped until the area supervisor has been notified.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.348 Determining age of mingled spirits.
When spirits are mingled, the age of the spirits for the entire lot
shall be the age of the youngest spirits contained in the lot.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.349 Mingled spirits or wines held in tanks.
When spirits of less than 190 degrees of proof or wines are mingled
in a tank, the proprietor shall gauge the spirits or wines in the tank
and record the mingling gauge on the tank record prescribed in 19.742.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.349 Inventories
27 CFR 19.353 Storage inventories.
Each warehouseman shall take a physical inventory of all spirits and
wines held in the storage account in tanks and other vessels (except
packages) at the close of each calendar quarter and at such other times
as the regional director (compliance) may require. The inventory shall
separately identify spirits and wines. The results of the inventory
shall be recorded in accordance with Subpart W of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.353 Subpart M -- Processing Operations Other Than Denaturation and Manufacture of Articles
27 CFR 19.371 General.
Proprietors, who are qualified as processors as provided in this
part, shall conduct operations relating to the manufacture, treatment,
mixing or bottling of distilled spirits on bonded premises pursuant to
the provisions of this subpart. Proprietors, who conduct operations
relating to the denaturation of spirits or the manufacture of articles
on bonded premises, pursuant to the provisions of Subpart N of this
part, shall be qualified as processors.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.371 Receipt and Use of Spirits, Wines and Alcoholic Flavoring Materials
27 CFR 19.372 Receipt of spirits, wines, and alcoholic flavoring
materials for processing.
(a) Proprietors may receive into the processing account --
(1) Bulk spirits (i) from the production or storage account at the
same plant, (ii) by transfer in bond from another distilled spirits
plant, or (iii) on withdrawal from customs custody under 26 U.S.C.
5232;
(2) Wines (i) from the storage account at the same plant, or (ii) by
transfer in bond from a bonded wine cellar or another distilled spirits
plant;
(3) Spirits returned to bond under the provisions of 26 U.S.C. 5215;
or
(4) Alcoholic flavoring materials.
(b) Spirits and wines received in bulk containers or conveyances
shall be recorded as dumped on receipt, but may be retained in the
containers or conveyances in which received until used. Spirits and
wines received by pipeline shall be deposited in tanks, gauged by the
proprietor, and recorded as dumped. Alcoholic flavoring materials may
be retained in the containers in which received or may be transferred to
another container if the proprietor marks or otherwise indicates
thereon, the full identification of the original container, the date of
receipt, and the quantity deposited. Alcoholic flavoring materials and
nonalcoholic ingredients shall be considered dumped when mixed with
spirits or wines. The proof gallon content of spirits, wines, and
alcoholic flavoring materials shall be determined at the time of
dumping.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.373 Use of spirits, wines and alcoholic flavoring materials.
A proprietor shall prepare a dump/batch record according to 19.748
for spirits, wines, alcoholic flavoring materials, and nonalcoholic
ingredients used in the manufacture of a distilled spirits product as
follows:
(a) Dump record. When spirits, wines, or alcoholic flavoring
materials are dumped for use in the manufacture of a distilled spirits
product, and when spirits are dumped for redistillation in the
processing account, the proprietor shall prepare a dump record.
(b) Batch record. The proprietor shall prepare a batch record to
report:
(1) The dumping of spirits which are to be used immediately and in
their entirety in preparing a batch of a product manufactured under an
approved formula;
(2) The use of spirits or wines previously dumped, reported on dump
records and retained in tanks or receptacles; and
(3) Any combination of ingredients in paragraphs (b)(1) and (2) of
this section used in preparing a batch of a product manufactured under
an approved formula.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.374 Manufacture of nonbeverage products, intermediate
products, or eligible flavors.
Distilled spirits and wine may be used for the manufacture of flavors
or flavoring extracts of a nonbeverage nature as intermediate products
to be used exclusively in the manufacture of other distilled spirits
products on bonded premises. Nonbeverage products on which drawback
will be claimed, as provided in 26 U.S.C. 5131-5134, may not be
manufactured on bonded premises. Premises used for the manufacture of
nonbeverage products on which drawback will be claimed must be separated
from bonded premises. For purposes of computing an effective tax rate,
flavors manufactured on either the bonded or general premises of a
distilled spirits plant are not eligible flavors.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
(T.D. ATF-297, 55 FR 18063, Apr. 30, 1990)
27 CFR 19.374 Manufacture of nonbeverage or intermediate products.
Spirits and wines may be used for the manufacture of flavors or
flavoring extracts of a nonbeverage nature as intermediate products to
be used exclusively in the manufacture of other distilled spirits
products on bonded premises. Nonbeverage products (alcoholic flavoring
materials) on which drawback under 26 U.S.C. 5131-5134 is to be claimed
may not be manufactured on bonded premises. Premises used for the
manufacture of nonbeverage products eligible for drawback shall be
separated from bonded premises.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.374 Obscuration
27 CFR 19.376 Determining obscuration.
Proprietors may determine the proof obsecuration as prescribed in 27
CFR 30.32 of spirits to be bottled on the basis of a representative
sample taken: (a) from a storage tank incident to the transfer of the
spirits to the processing account, or (b) from a tank after the spirits
have been dumped for processing, whether or not combined with other
alcoholic ingredients. The obscuration shall be determined after the
sample has been reduced to within one degree of the proof at which the
spirits will be bottled. Only water may be added to a lot of spirits to
be bottled for which the determination of proof obscuration is made from
a sample under this section. The proof obscuration for products gauged
pursuant to this section shall be frequently verified by testing samples
taken from bottling tanks prior to commencement of bottling.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C.
5204))
27 CFR 19.376 Formulas
27 CFR 19.378 Formula requirements.
An approved formula on ATF Form 5110.38 must be secured for spirits
for domestic use or export as provided in 27 CFR 5.26 -- 5.27 before
processors may blend, mix, purify, refine, compound or treat spirits in
any manner which results in a change of character, composition, class or
type of the spirits including redistillation as provided in 19.331, and
the production of gin or vodka by other than original and continuous
distillation.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1395, as
amended (26 U.S.C. 5201, 5555))
27 CFR 19.378 Bottling, Packaging, and Removal of Products
27 CFR 19.381 Removals from processing.
Spirits shall not be transferred from processing to the storage
account. Processors may remove --
(a) Spirits upon tax determination or withdrawal under the provisions
of 26 U.S.C. 5214 or 26 U.S.C. 7510;
(b) Spirits to the production account at the same plant for
redistillation;
(c) Bulk spirits by transfer in bond to the production or the
processing account at another distilled spirits plant for redistillation
or further processing;
(d) Spirits or wines for authorized voluntary destruction; or
(e) Wines by transfer in bond to a bonded wine cellar or to another
distilled spirits plant. However, wine may not be removed from the
bonded premises of a distilled spirits plant for consumption or sale as
wine. Spirits may be bottled and cased for removal. Spirits or wines
may be removed in any approved bulk container, by pipeline or in bulk
conveyances on compliance with the provisions of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended, 1320, as
amended, 1323, as amended, 1356, as amended, 1360, as amended, 1362, as
amended, 1365, as amended, 1380, as amended (26 U.S.C. 5001, 5006, 5008,
5201, 5206, 5212, 5214, 5223, 5362))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-230,
51 FR 21748, June 16, 1986)
27 CFR 19.382 Bottling tanks.
All spirits shall be bottled from tanks listed and certified as
accurately calibrated in the notice of registration. However, the
regional director (compliance) may authorize bottling from original
packages or special containers where it is impracticable to use a
bottling tank. Bottlers desiring to bottle from packages or special
containers shall file notice with the area supervisor. The notice shall
show the necessity for the operations.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.383 Bottling tank gauge.
When a distilled spirits product is to be bottled or packaged, the
proprietor shall gauge the product, on completion of any filtering,
reduction, or other treatment, and prior to commencement of bottling or
packaging. Any gauge made under this section shall be made at labeling
or package marking proof while the product is in the tank from which it
is to be bottled or packaged, and the details of the gauge shall be
entered on the bottling and packaging record prescribed in 19.749.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.384 Preparation of bottling or packaging record.
The proprietor shall prepare a record for each batch of spirits
bottled or packaged according to the specifications in 19.749.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.385 Labels to agree with contents of tanks and containers.
Labels affixed to containers shall agree in every respect with the
spirits in the tanks from which the containers were filled. If they do
not the proprietor shall relabel such spirits with a proper label. The
proprietor's records shall be such that they will enable ATF officers to
readily determine, by case or package serial number, which label was
used on any given filled container.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.386 Alcohol content and fill.
(a) General. (1) At representative intervals during bottling
operations, proprietors shall test and examine bottled spirits to
determine whether those spirits agree in alcohol content and quantity
(fill) with that stated on the label or bottle.
(2) If the regional director (compliance) finds that a proprietor's
test procedures do not protect the revenue and ensure label accuracy of
the bottled product, the regional director may require corrective
measures.
(b) Variations in alcohol content and fill. The proprietor shall
rebottle, recondition, or relabel spirits if the bottle contents do not
agree with the respective data on the label or bottle as to:
(1) Quantity (fill), except for such variation as may occur in
filling conducted in compliance with good commercial practice with an
overall objective of maintaining 100 percent fill for spirits bottled;
and/or
(2) Alcohol content, subject to a normal drop in alcohol content
which may occur during bottling operations not to exceed:
(i) 0.25 percent alcohol by volume for products containing solids in
excess of 600 mg per 100 ml, or
(ii) 0.25 percent alcohol by volume for all spirits products bottled
in 50 or 100 ml size bottles, or
(iii) 0.15 percent alcohol by volume for all other spirits and bottle
sizes.
For example, a product with a solids content of less than 600 mg per
100 ml, labeled as containing 40 percent alcohol by volume and bottled
in a 750 ml bottle, would be acceptable if the test for alcohol content
found that it contained 39.85 percent alcohol by volume.
(c) Records. Proprietors shall record the results of all tests of
alcohol content and quantity (fill) in the record required by 19.750.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1394, as
amended (26 U.S.C. 5201, 5301)
(51 FR 36395, Oct. 10, 1986, as amended by T.D. ATF-288, 54 FR 47770,
Nov. 17, 1989)
27 CFR 19.387 Completion of bottling.
When the contents of a bottling tank are not completely bottled at
the close of the day, the bottler shall make entries on the bottling and
packaging record covering the total quantity bottled that day from the
tank. Entries shall be made not later than the morning of the following
business day unless the bottler maintains auxiliary or supplemental
records as provided in 19.731.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.388 Cases.
(a) General. (1) On completion of bottling, the filled bottles with
labels and properly affixed closures or other devices shall be placed in
cases, and the cases shall be sealed.
(2) Each case of spirits filled shall be marked as prescribed by
Subpart R of this part before removal from such premises.
(b) Unsealed cases. (1) Cases may be temporarily retained on bonded
premises without being sealed pending the affixing to bottles of any
required labels, State stamps, or seals.
(2) Unsealed cases containing bottles without labels shall be marked
in accordance with Subpart R of this part, and segregated from other
cases on bonded premises pending affixing of the labels, State stamps,
or seals.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1360, as
amended (26 U.S.C. 5201, 5206))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-206,
50 FR 23951, June 7, 1985)
27 CFR 19.389 Remnants.
Where incident to bottling there remain bottles less than the number
necessary to fill a case, the bottles, after being affixed with closures
or other devices and labeled, may be marked as a remnant case as
provided in Subpart R of this part or kept uncased on the bonded
premises until spirits of the same kind are again bottled. Appropriate
notation shall be made on the bottling and packaging record to cover the
bottling and disposition of the remnant. If the remnant is subsequently
used to complete the filling of a case, an accounting shall be made on
the subsequent bottling and packaging record showing the use of the
remnant by adding the remnant gallonage to the quantity to be accounted
for together with appropriate notation explaining the transactions.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1360, as
amended (26 U.S.C. 5201, 5206))
(T.D. ATF-206, 50 FR 23951, June 7, 1985)
27 CFR 19.390 Filling packages.
Spirits may be drawn into packages from a tank (conforming to the
requirements of 19.273). Such packages shall be gauged by the
proprietor, and he shall report the details of such gauge on a package
gauge record, according to 19.769, and attach a copy of the package
gauge record to each copy of the bottling and packaging record covering
the product. Such packages shall be marked as prescribed by Subpart R
of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.391 Removals by bulk conveyances or pipelines.
When the spirits in the processing accounts are to be removed in bulk
conveyances or by pipeline, the proprietor shall record the filling of
the conveyance or the transfer by pipeline on the bottling and packaging
record. The spirits shall be removed from bonded premises in accordance
with Subpart P of this part. The cosignor shall forward to the
consignee a statement of composition or a copy of any formula under
which such spirits were processed for determining the proper use of the
spirits, or for the labeling of the finished product. Bulk conveyances
shall be marked as provided in Subpart R of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
(T.D. ATF-206, 50 FR 23951, June 7, 1985)
27 CFR 19.392 Rebottling.
When the spirits are dumped for rebottling, the proprietor shall
prepare a bottling and packaging record, appropriately modified. If the
spirits were originally bottled by another proprietor, a statement from
the original bottler consenting to the rebottling must be secured by the
proprietor.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.393 Reclosing and relabeling.
The proprietor may reclose or relabel distilled spirits, either
before removal from bonded premises or after return thereto. The
reclosing or relabeling of spirits returned to bonded premises shall be
done immediately, and the spirits promptly removed. When spirits were
originally bottled by another proprietor, the relabeling proprietor
shall have on file a statement from the original bottler consenting to
the relabeling. When spirits are relabeled, the proprietor shall have a
certificate of label approval or certificate of exemption from label
approval issued under 27 CFR Part 5 for labels used on relabeled
spirits. The proprietor shall prepare a separate record according to
19.747 to cover the relabeling or reclosing. For spirits returned to
bond under 26 U.S.C. 5215(c), the proprietor shall annotate such
information on the record.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1358, as
amended (26 U.S.C. 5201, 5205); sec. 807, Pub. L. 96-39, 93 Stat. 280
(26 U.S.C. 5215))
(T.D. ATF-206, 50 FR 23951, June 7, 1985)
27 CFR 19.394 Bottled-in-bond spirits.
Spirits which are labeled as bottled-in-bond for domestic consumption
shall meet the requirements in 27 CFR Part 5 and shall bear a closure or
other device as required by Subpart T of this part.
(Approved by the Office of Management and Budget under control number
1512-0189)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
(T.D. ATF-206, 50 FR 23951, June 7, 1985)
27 CFR 19.395 Labels for export spirits.
All bottles containing spirits bottled for export shall have securely
affixed thereto a label showing the following:
(a) Kind of spirits;
(b) Percent-alcohol-by-volume of the spirits;
(c) Net contents, unless the markings on the bottle indicate such
contents; and
(d) The name (or, if desired, the trade name) of the bottler.
The bottler may place on the label any additional information that he
may desire if it is not inconsistent with the required information. The
label information may be stated in the language of the country to which
the spirits are to be exported provided the proprietor maintains on file
an English translation of the information. The net contents and proof
may be stated in the units of measurement of the foreign country
provided the proprietor maintains a record of the equivalent units as
they would be required to be expressed if bottled for domestic
consumption. The Director may waive the requirement of showing any of
the information required by this section, other than the kind of
spirits, upon a showing that the country to which the spirits are to be
exported prohibits the showing of such information. With respect to
kind of spirits, the Director may waive the designation required by 27
CFR 5.22, only to the extent that the label need not bear the word
''diluted'' on distilled spirits bottled below the minimum bottling
proof, provided this is in accordance with the rules of the countries to
which such product is to be exported.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1374, as
amended (26 U.S.C. 5201, 5301))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-237,
51 FR 36395, Oct. 10, 1986; T.D. ATF-283, 54 FR 11704, Mar. 22, 1989)
27 CFR 19.396 Spirits removed for shipment to Puerto Rico.
Spirits removed for shipment to Puerto Rico with benefit of drawback
or without payment of tax under the provisions of 27 CFR Part 252 are
subject to the provisions of 27 CFR Part 5 in respect to labeling
requirements and standards of fill for bottles.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, (26 U.S.C.
5201))
27 CFR 19.397 Spirits not originally intended for export.
Spirits manufactured, produced, bottled in bottles, packed in
containers, or which are packaged in casks or other bulk containers in
the United States, originally intended for domestic use may be exported
with benefit of drawback or without payment of tax if the cases or bulk
containers are marked as required by 27 CFR Part 252. The proprietor
may relabel the spirits to show any of the information provided for in
19.395. When the proprietor desires to file a claim for drawback on
spirits prepared for export under this section, the provisions of 27 CFR
252.195b shall be followed. When the proprietor desires to withdraw
spirits without payment of tax, he shall file a notice in accordance
with 27 CFR 252.92.
(Approved by the Office of Management and Budget under control number
1512-0189)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended, 1358, as
amended, 1362, as amended (26 U.S.C. 5062, 5205, 5214))
(T.D. ATF-206, 50 FR 23951, June 7, 1985)
27 CFR 19.398 Alcohol.
(a) Containers. Subject to the provisions of Subpart R of this part,
alcohol for industrial use may be put in bottles, packages, or other
containers. Proprietors shall comply with the provisions in Subpart S
of this part when alcohol for nonindustrial domestic use is bottled.
(b) Closures. Closures or other devices shall be affixed to
containers of alcohol as provided in Subpart T of this part.
(c) Bottle labels. All bottles of alcohol for industrial use shall
have affixed thereto a label showing ''Alcohol'' and the name and plant
number of the bottler. The bottler may place on the label additional
information, if it is not inconsistent with the required information.
(d) Case marks. Each case of bottled alcohol shall bear the marks
prescribed therefor in Subpart R of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1369, as
amended (26 U.S.C. 5201, 5206, 5235, 5301))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-206,
50 FR 23952, June 7, 1985)
27 CFR 19.398 Records
27 CFR 19.400 Daily summary record of spirits bottled or packaged.
The proprietor shall maintain a separate daily summary record of
spirits bottled or packaged as provided in 19.751.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.400 Inventories
27 CFR 19.401 Inventories of wines and bulk spirits (except in
packages) in processing account.
Each proprietor shall take a physical inventory of wines and bulk
spirits (except in packages) in the processing account at the close of
each calendar quarter, and at such other time as the regional director
(compliance) may require. The results of the inventory shall be
recorded in accordance with Subpart W of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.402 Inventories of bottled and packaged spirits.
(a) Physical inventories. (1) Physical inventories of bottled and
packaged spirits in the processing account shall be taken for the return
periods ending June 30 and December 31 of each year, and for other
return periods as may be required by the regional director (compliance).
(2) Physical inventories may be taken within a period of a few days
before or after June 30 or December 31 (or other dates approved by the
regional director (compliance), if:
(i) Such period does not include more than one complete weekend; and
(ii) Necessary adjustments are made to reflect pertinent
transactions, so that the recorded inventories will agree with the
actual quantities of bottled or packaged spirits on hand in processing
at the prescribed times.
(3) On approval of an application filed with the regional director
(compliance), required physical inventories may be taken on dates other
than June 30 and December 31 if the dates established for taking such
inventories:
(i) Coincide with the end of a return period, and
(ii) Are approximately six months apart.
(4) On approval of the application, the designated inventory dates
shall take effect with the first inventory scheduled to be taken within
six months of the previous June 30 or December 31 inventory.
(b) Waiver of physical inventory. (1) The regional director
(compliance), on receipt of an application, may relieve a proprietor of
the requirement of taking the June 30 or December 31 physical inventory,
(or other date approved under paragraph (a) of this section) if he finds
that only one such inventory during any 24 consecutive return periods is
necessary.
(2) The regional director (compliance) may reimpose the requirement
for the waived inventory if he finds that it is necessary for law
enforcement or protection of the revenue.
(c) Notification of physical inventory. Whenever a physical
inventory of bottled or packaged spirits is to be taken, the proprietor
shall, at least 5 business days in advance, notify the area supervisor
of the date and time he will take such inventory.
(d) Supervision of physical inventories. Physical inventories
required under the provisions of this section shall be taken under such
supervision, or verified in such manner, as the regional director
(compliance) may require.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.402 Subpart N -- Denaturing Operations and Manufacture of Articles
27 CFR 19.451 General.
Authorized proprietors who are qualified as processors may conduct
denaturing operations or manufacture articles pursuant to the provisions
of this part. Proprietors shall not conduct denaturing operations or
manufacture articles except as provided in this part. Records of
denaturing operations and the manufacture of articles shall be
maintained in accordance with 19.752 and 19.753.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5178); sec. 807(a), Pub. L. 96-39, 93 Stat. 286 (26 U.S.C. 5241))
27 CFR 19.451 Denaturation
27 CFR 19.452 Formulas.
Spirits shall be denatured in accordance with formulas as authorized
in 27 CFR Part 21 or their alternatives. Denaturing materials shall be
thoroughly mixed with the spirits being denatured.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1369, as amended (26 U.S.C.
5242); sec. 807, Pub. L. 96-39, 93 Stat. 286 (26 U.S.C. 5241))
27 CFR 19.453 Testing of denaturants.
(a) Testing. Proprietors shall ensure that the materials they
receive for use in denaturing conform to the specifications prescribed
in 27 CFR Part 21. The regional director (compliance) may require the
testing of denaturants at any time.
(b) Samples. Samples of denaturants shall be taken in such manner as
to represent a true composite of the total lot being sampled. When
samples are tested by persons other than a proprietor, a copy of the
analysis or a statement, signed by the chemist performing the test,
shall be secured and filed by the proprietor for each test. Samples of
denaturants may be taken by ATF officers at any time for testing by
Government chemists.
(c) Conformity. When a denaturant does not conform to the
specifications prescribed under 27 CFR Part 21, the proprietor shall not
use the material unless he treats or manipulates the denaturant to make
it conform to such specifications. Such treated or manipulated
denaturant shall again be tested.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1369, as amended (26 U.S.C.
5242))
27 CFR 19.454 Gauge for denaturation.
The proprietor shall gauge spirits before denaturation and after
denaturation and record each gauge on the record of denaturation as
prescribed in 19.752(b). However, spirits dumped from previously gauged
containers or spirits transferred directly to mixing tanks from gauge
tanks where they were gauged, need not again be gauged. Measurements of
spirits and denaturants shall be made by volume, weight, by approved
meter, or, when approved by the Director, other devices or methods.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C.
5204); sec. 807, Pub. L. 96-39, 93 Stat. 286 (26 U.S.C. 5241))
27 CFR 19.455 Dissolving of denaturants.
Denaturants which are difficult to dissolve in spirits at usual
working temperatures, which are highly volatile, or which become solid
at such usual temperatures may be liquefied or dissolved in a small
quantity of spirits or water in advance of their use in the production
of specially denatured spirits, pursuant to the prescribed formula, so
long as the proof of the denatured spirits manufactured does not fall
below the proof prescribed for the applicable formula in 27 CFR Part 21.
Any spirits used in dissolving denaturants and contained in the
resulting solution shall be included as part of the total quantity of
spirits denatured in each batch.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1369, as amended (26 U.S.C.
5242))
27 CFR 19.456 Adding denaturants.
Denaturants and spirits shall be mixed in packages, tanks, or bulk
conveyances on bonded premises. The regional director (compliance) may,
on written application, authorize other methods of mixing denaturants
and spirits if he deems such denaturation will not hinder effective
administration of this part or jeopardize the revenue. If requested by
the regional director (compliance), the proprietor shall submit a flow
diagram of the intended process or method of adding denaturants.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1369, as amended (26 U.S.C.
5242))
27 CFR 19.457 Neutralizing denatured spirits.
Proprietors may add trace quantities of compounds such as caustics or
acids to certain formulas of denatured spirits to neutralize such
spirits, if the intended effect of the denaturants is not reduced.
Proprietors who neutralize denatured spirits must record, for each
formula the kinds and quantities of compounds used, and the formula
number of the denatured spirits neutralized.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1369, as amended (26 U.S.C.
5242); sec. 807, Pub. L. 96-39, 93 Stat. 286 (26 U.S.C. 5241))
27 CFR 19.458 Restoration and redenaturation of recovered denatured
spirits and recovered articles.
Recovered denatured spirits and recovered articles received on bonded
premises, as provided in Subpart U of this part, for restoration
(including redistillation, if necessary) and/or redenaturation may not
be withdrawn from bonded premises except for industrial use or after
denaturation thereof. If the recovered or restored denatured spirits or
recovered articles are to be redenatured and do not require the full
amount of denaturants for redenaturation, a notation to that effect will
be made on the record of denaturation required by 19.752(b).
(Sec. 201, Pub. L. 85-859, 72 Stat. 1369, as amended (26 U.S.C.
5242))
27 CFR 19.459 Mixing of denatured spirits.
(a) Denatured spirits produced under the same formula may be mixed on
bonded premises.
(b) Denatured spirits of different formulas may be mixed on bonded
premises for immediate redistillation at the same plant or at another
plant in accordance with the provisions of Subpart K of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1369, as amended (26 U.S.C.
5242); sec. 807, Pub. L. 96-39, 93 Stat. 286 (26 U.S.C. 5241))
27 CFR 19.460 Conversion of denatured alcohol formulas.
(a) Conversion of Formula No. 1. Any specially denatured alcohol,
except Formulas No. 3-A and No. 30, may be converted into specially
denatured alcohol, Formula No. 1, by the addition of methyl alcohol and
either denatonium benzoate, N.F. (BITREX), methyl isobutyl ketone, mixed
isomers of nitropropane, or methyl n-butyl ketone in accordance with the
formulation prescribed in 21.32 of this chapter. For specially
denatured alcohol Formulas No. 3-A and No. 30, the methyl alcohol
content shall be reduced to the level prescribed for specially denatured
alcohol Formula No. 1 by the addition of ethyl alcohol before adding
one of the other ingredients prescribed in 21.32 of this chapter.
(b) Conversion to Formula No. 29. Any specially denatured alcohol
may be converted to specially denatured alcohol, Formula No. 29, by the
addition of acetaldehyde or ethyl acetate, in accordance with the
formulations prescribed in 27 CFR 21.56.
(c) General rule. In addition to the conversions provided in
paragraphs (a) and (b) of this section, any specially denatured alcohol
may be converted to another specially denatured alcohol formula, if the
resultant alcohol-denaturant mixture contains only the alcohol and
denaturant or denaturants in the proportions authorized in 27 CFR Part
21 for the formula to which converted. Specially denatured alcohol
which is converted under this paragraph may only be used as authorized
in 27 CFR Part 21 for the formula to which converted.
(d) Conditions governing conversion and use. The quantities of
denaturants required for conversions authorized in paragraphs (a), (b)
and (c) of this section shall be determined on the basis of the alcohol
in the formulations. Specially denatured alcohol converted to Formula
No. 29 may be used as authorized in 27 CFR 21.56(b) except that it
shall not be used in the manufacture of vinegar, drugs, or medicinal
chemicals, and the conditions governing use provided in 27 CFR 21.56(c)
shall apply.
(e) Conversion to other formulations. Proprietors desiring to
convert specially denatured alcohol other than as provided in paragraphs
(a), (b), and (c) of this section shall obtain approval from the
Director prior to such conversion.
(f) Conversion to completely denatured alcohol. Any specially
denatured alcohol not containing methanol or wood alcohol may be
converted to any one of the completely denatured alcohol formulas,
prescribed in 27 CFR Part 21, by adding the required denaturants.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1369, as amended (26 U.S.C.
5242))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-199,
50 FR 9160, Mar. 6, 1985)
27 CFR 19.461 Receipt and storage of denatured spirits.
(a) Deposit. Denatured spirits produced, received in bond as
provided in Subpart P or returned to bonded premises as provided in
Subpart U of this part, shall be deposited on the bonded premises.
(b) Tanks. Proprietors shall maintain a record in accordance with
19.752 for tanks in which denatured spirits are stored.
(c) Storage. Denatured spirits may be stored on bonded premises in
any container into which denatured spirits may be filled on bonded
premises. Such containers shall be so stored that they can be readily
inspected by ATF officers and inventoried. The provisions of 19.133
are applicable to storage of denatured spirits in portable containers.
However, upon application, the regional director (compliance) may
authorize the proprietor to store packages and cases in any manner which
safeguards the interests of the Government.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.462 Filling of containers from tanks.
Denatured spirits may be drawn into portable containers from tanks on
bonded premises. The denatured spirits in the tanks shall be gauged
prior to filling of the containers, and when only a portion of the
contents of the tank is drawn into containers, the denatured spirits
remaining in the tank shall be again gauged and such gauges shall be
recorded by the proprietor. The provisions of paragraph (a) and (c) of
19.319 shall be applicable to the filling and gauging of portable
containers, and denatured spirits may be withdrawn from bonded premises
for any lawful purpose on the filling gauge.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.463 Containers for denatured spirits.
Packaging of denatured spirits and the marking of portable containers
of such denatured spirits shall be in accordance with requirements of
Subpart R of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
27 CFR 19.463 Inventories
27 CFR 19.464 Denatured spirits inventories.
Each proprietor shall take a physical inventory of all denatured
spirits in the processing account at the close of each calendar quarter
and at such other times as the regional director (compliance) may
require. The results of the inventory shall be recorded as provided in
Subpart W of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.464 Articles
27 CFR 19.471 Manufacture of articles.
Proprietors shall manufacture, label, mark, and dispose of articles
as provided in 27 CFR Part 20.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1372, as amended (26 U.S.C.
5273))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-199,
50 FR 9160, Mar. 6, 1985)
27 CFR 19.471 Subpart O -- Spirits from Customs Custody
27 CFR 19.481 General.
Spirits imported or brought into the United States in bulk containers
may be withdrawn by proprietors from customs custody and transferred in
such bulk containers or by pipeline without payment of tax to the bonded
premises of their distilled spirits plant. Spirits received on bonded
premises as provided in this section may be (a) redistilled or denatured
only if 185 degrees or more of proof, and (b) withdrawn for any purpose
authorized by 26 U.S.C. Chapter 51, in the same manner as domestic
spirits.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1366, as amended (26 U.S.C.
5232))
27 CFR 19.482 Age and fill date.
For the purpose of this part, the age and fill date for spirits that
are imported or brought into the United States shall be:
(a) Age. The claimed age, which is supported by the documentation
required in 27 CFR Part 5.
(b) Fill date. The date that packages of spirits are released from
customs custody or filled on bonded premises.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.483 Recording gauge.
(a) When packages of spirits are received from customs custody in the
storage account, the proprietor shall use the last official gauge to
compute and record on the deposit records prescribed in 19.740 for each
entry the average content of the packages being received which shall
also provide the basis for entries on the package summary records
prescribed in 19.741. If the last official gauge indicates a
substantial variation in the contents of the packages, the proprietor
shall group the packages into lots according to their approximate
contents, and assign a separate lot identification to each group of
packages, based on the date the packages were received on bonded
premises.
(b) When packages of spirits are received from customs custody in the
processing account, the proprietor shall determine the proof gallons of
spirits received in each package. The determination may be made by use
of the last official gauge.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5232))
27 CFR 19.483 Imported Spirits
27 CFR 19.484 Marks on containers of imported spirits.
(a) General. Each portable bulk container of spirits shall, when
received on bonded premises under the provisions of 19.481, or when
filled on bonded premises, be marked with:
(1) The name of the importer;
(2) The country of origin;
(3) The kind of spirits;
(4) The package identification number as provided in 19.593 or the
package serial number as provided in 19.594;
(5) If filled on bonded premises, the date of fill;
(6) The proof; and
(7) The proof gallons of spirits in the package. Package
identification numbers or package serial numbers shall be preceded by
the symbol ''IMP'' and any distinguishing prefix or suffix used as
provided in 19.594. The proprietor who receives packages of imported
spirits under the provisions of 19.481 shall be responsible for having
the required marks placed on such packages. Package identification
numbers assigned under the provisions of this section to packages of
spirits received from customs custody shall be recorded on the deposit
records by the proprietor who receives the spirits.
(b) Exception. Proprietors are relieved from placing prescribed
marks on packages when the spirits will be removed from the packages
within 30 days of the date of receipt at the distilled spirits plant.
Packages not dumped as provided in this paragraph within the time
prescribed must be promptly marked in the manner required by 19.595.
The provisions of this section shall not be construed to waive, or
authorize the waiver of, the requirements of this part for the assigning
of package identification numbers or for the recording of such package
identification numbers on deposit records, and the required recording of
lot identification numbers and related information on other transaction
forms, records, or reports.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
27 CFR 19.484 Puerto Rican and Virgin Islands Spirits
27 CFR 19.485 Marks on containers of Puerto Rican and Virgin Islands
spirits.
(a) Packages received in bond. (1) When packages of Puerto Rican
spirits are received on the bonded premises of a distilled spirits plant
under the provisions of this subpart, the markings prescribed by 27 CFR
250.40, modified to show the serial number of the Form 5110.31 prefixed
by ''Form 5110.31'', rather than the serial number and identification of
the Form 487-B, shall be accepted in lieu of the markings prescribed in
19.484. On receipt of packages so marked the proprietor of the distilled
spirits plant shall show on such packages of spirits the date of fill as
provided in 19.482, and the words ''Puerto Rican'' or the abbreviation
''P.R.''.
(2) When packages of Virgin Islands spirits are received on the
bonded premises of a distilled spirits plant under the provisions of
this subpart, the markings prescribed by 27 CFR 250.206 that are on such
packages shall be accepted in lieu of the markings prescribed in
19.484. On receipt of packages so marked the proprietor of the distilled
spirits plant shall show on such packages of spirits the date of fill as
provided in 19.482, and the words ''VIRGIN ISLANDS'' or the
abbreviation ''V.I.''
(b) Portable bulk containers. Portable bulk containers of Puerto
Rican or Virgin Islands spirits filled in ATF bond shall, in addition to
the required marks prescribed in 19.596, be marked to show the serial
number of the approved formula under which produced, and with the words
''PUERTO RICAN'' or ''VIRGIN ISLANDS'' or the abbreviation thereof.
Portable bulk containers containing spirits received in ATF bond under
the provisions of this subpart shall, in addition to other required
marks, be marked with the words ''PUERTO RICAN'' or ''VIRGIN ISLANDS''
or the abbreviation thereof.
(c) Cases of bottled alcohol. In addition to other mandatory marks
prescribed by 19.608 for cases of bottled alcohol, the words ''PUERTO
RICAN'' or ''VIRGIN ISLANDS'', as appropriate, or the abbreviation
''P.R.'' or ''V.I.'' shall precede or follow the word ''alcohol'' on
cases of alcohol from Puerto Rico or the Virgin Islands that are bottled
and cased on bonded premises.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended, 1369, as
amended (26 U.S.C. 5206, 5235))
27 CFR 19.486 Additional tax on nonbeverage spirits.
The additional tax imposed by 26 U.S.C. 5001(a)(9), on imported
spirits withdrawn from customs custody without payment of tax and
thereafter withdrawn from bonded premises for beverage purposes, and the
related provisons of 19.518, are not applicable to Puerto Rican or
Virgin Islands spirits brought into the United States and transferred to
bonded premises under the provisions of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.487 Abatement, remission, credit or refund.
The provisions of 26 U.S.C. 5008, authorizing abatement, remission,
credit or refund for loss or destruction of distilled spirits, shall
apply to spirits brought into the United States from Puerto Rico or the
Virgin Islands, with respect to the following:
(a) Spirits lost while in ATF bond;
(b) Voluntary destruction of spirits in bond;
(c) Spirits returned to bonded premises after withdrawal from bonded
premises without payment of tax; and
(d) Spirits returned to bonded premises after withdrawal from bonded
premises upon tax determination.
Claims relating to spirits lost in bond, in addition to the
information required by 19.41, shall show the name of the producer, and
the serial number and date of the formula, where required, under which
produced.
(Sec. 201, Pub. L. 95-859, 72 Stat. 1323, as amended (26 U.S.C.
5008); sec. 807, Pub. L. 96-39, 93 Stat. 285 (26 U.S.C. 5215))
27 CFR 19.487 Subpart P -- Transfer and Withdrawals
27 CFR 19.487 General
27 CFR 19.501 Authority to withdraw.
Spirits, denatured spirits, and wines shall be removed from bonded
premises as provided in this subpart. Spirits entered into bonded
storage for subsequent packaging in wooden packages, as provided in
19.320, which have not been drawn into such packages at the time of
withdrawal from bond shall be redesignated to conform to the classes and
types set out in Subpart R of this part and in 27 CFR Part 5.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1362, as
amended (26 U.S.C. 5201, 5212, 5214); sec. 807(a), Pub. L. 96-39, 93
Stat. 285 (26 U.S.C. 5213))
27 CFR 19.502 Withdrawal of spirits on production or filling gauge.
When the production or filling gauge is made under the provisions of
19.319(b), spirits may be withdrawn from bonded premises for any lawful
purpose on the production or filling gauge. When the production or
filling gauge is made under 19.319(c), spirits may be withdrawn without
payment of tax for export on the production or filling gauge. When
spirits which are to be withdrawn on determination of tax on the
original gauge are transferred in bond, all copies of the transfer
record prescribed in 19.770 shall be marked by the proprietor
''Withdrawal on Original Gauge''.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C.
5204))
27 CFR 19.503 Determination of tare.
When packages are to be individually gauged for withdrawal from
bonded premises, actual tare shall be determined in accordance with 27
CFR Part 30.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C.
5204))
27 CFR 19.503 Transfers Between Bonded Premises
27 CFR 19.505 Authorized transfers.
(a) Spirits. Bulk spirits or denatured spirits may be transferred in
bond between the bonded premises of plants qualified under 26 U.S.C.
5171 or 26 U.S.C. 5181, in accordance with 19.506 and 19.998,
respectively.
(b) Wine. (1) Wines may be transferred (i) from a bonded wine cellar
to the bonded premises of a distilled spirits plant, (ii) from the
bonded premises of a distilled spirits plant to a bonded wine cellar, or
(iii) between the bonded premises of distilled spirits plants.
(2) Wines transferred to the bonded premises of a distilled spirits
plant may be used in the manufacture of a distilled spirits product, and
may not be removed from such bonded premises for consumption or sale as
wine.
(c) Alcohol for industrial purposes. Alcohol bottled for industrial
purposes, as provided in 19.398, may be transferred between the bonded
premises of distilled spirits plants in accordance with the procedures
prescribed in 19.506 through 19.510 for bulk distilled spirits.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1380, as
amended (26 U.S.C. 5212, 5362); sec. 232, Pub. L. 96-223, 94 Stat. 278
(26 U.S.C. 5181))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-297,
55 FR 18064, Apr. 30, 1990)
27 CFR 19.506 Application to receive spirits in bond.
When a proprietor qualified under 26 U.S.C. 5171 desires to have
spirits or denatured spirits transferred to him in bond which shall not
include spirits withdrawn from customs custody under 26 U.S.C. 5232, he
shall make application for such transfer to the regional director
(compliance) on Form 5100.16. Application to receive such spirits by
transfer in bond shall not be approved unless the applicant's operations
or unit bond is in the maximum penal sum, or, if in less than the
maximum penal sum, is sufficient to cover the tax on the spirits or
denatured spirits to be transferred in addition to all other liabilities
chargeable against such bond. The applicant shall deliver one of the
approved copies of the application to the consignor proprietor.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1318, as amended, 1362, as
amended (26 U.S.C. 5005, 5112))
27 CFR 19.507 Termination of application.
A proprietor may terminate an approved application, Form 5100.16, at
any time by
(a) Retrieving the consignor's copy, and
(b) Returning this copy, together with his own to the regional
director (compliance) for cancellation.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1318, as amended (26 U.S.C.
5005))
27 CFR 19.508 Consignor premises.
(a) General. (1) A transfer record shall be prepared according to
19.770 by (i) the consignor proprietor of a distilled spirits plant (A)
to cover the transfer of spirits or denatured spirits in bond to another
distilled spirits plant, pursuant to an approved application on Form
5100.16, (B) to cover the transfer in bond of spirits or denatured
spirits to an alcohol fuel plant, or (C) to cover the transfer of wine
in bond to the bonded premises of a distilled spirits plant or bonded
wine cellar; or (ii) the consignor proprietor of an alcohol fuel plant
to cover the transfer of spirits to the bonded premises of a distilled
spirits plant pursuant to an approved application on Form 5100.16.
Except as otherwise provided herein, a transfer record shall be prepared
for each conveyance. The proprietor shall also enter on the transfer
record the serial numbers of any seals or other devices affixed to a
conveyance used for shipment of spirits, or denatured spirits. On
completion of lading (or completion of transfer by pipeline), the
proprietor shall retain one copy of the transfer record and one copy of
any accompanying document for his files and forward the original of the
transfer record and any accompanying document to the consignee (to
accompany the shipment, if by truck).
(2) Spirits or denatured spirits produced from petroleum, natural
gas, or coal may not be transferred to alcohol fuel plants qualified
under 26 U.S.C. 5181.
(3) The consignor proprietor may cover on one transfer record all
packages of spirits shipped by truck on the same day from his bonded
premises to the bonded premises of another plant. In such case, the
proprietor shall prepare a shipment and delivery order for each
shipment, showing the number of packages, their package identification
or serial numbers, the name of the producer, warehouseman, or processor,
and the serial numbers of the seals or other devices (if any) applied to
the truck. Such shipping and delivery order shall be properly
authenticated and shall consititute a complete record of the spirits so
transferred in each truck each day. A copy of each shipping and
delivery order shall be retained by the consignor. On completion of the
lading of the last truck for the day, the proprietor shall retain one
copy of the transfer record and one copy of any accompanying document
for his files and forward the original of the transfer record and any
accompanying document to the consignee.
(b) Packages. When spirits are to be transferred in bond in
packages, the consignor proprietor shall weigh each package, except (1)
when the transfer is to be made in a secured conveyance, (2) when the
individual packages have been securely sealed by the proprietor, or (3)
when this requirement has been waived by the regional director
(compliance) on a finding that, because of the location of the premises
and the proposed method of operation, there will be no jeopardy to the
revenue. When packages are weighed at the time of shipment, the
proprietor shall assign temporary serial numbers to the packages and
show for each package its gross shipment weight on a package gauge
record prepared according to 19.769. A copy of the package gauge record
shall accompany each copy of the transfer record.
(c) Bulk conveyances and pipelines. When spirits, denatured spirits,
or wines are to be transferred in bond in bulk conveyances or by
pipelines, the consignor shall gauge the spirits, denatured spirits, or
wines and record the quantity so determined on the transfer record
prescribed in 19.770. Bulk conveyances of spirits or denatured spirits
shall be secured by the proprietor.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1367, as amended, 1380, as
amended (26 U.S.C. 5212, 5362))
27 CFR 19.509 Reconsignment.
Where, prior to or on arrival at the premises of a consignee,
spirits, denatured spirits, or wines transferred in bond are found to be
unsuitable for the purpose for which intended, were shipped in error,
or, for any other bona fide reason, are not accepted by such consignee,
or are not accepted by a carrier, they may be reconsigned, by the
consignor, to himself, or to another consignee. In such case,
application to receive spirits or denatured spirits by transfer in bond
(on Form 5100.16) shall have been previously approved for the consignee
(not required in the case of wines or in the case of alcohol fuel plants
receiving spirits or denatured spirits) and the bond of the proprietor
to whom the spirits, denatured spirits, or wines are reconsigned shall
cover such spirits, denatured spirits, or wines while in transit after
reconsignment. Notice of cancellation of the shipment shall be made by
the consignor to the consignee. Where the reconsignment is to another
proprietor, a new transfer record shall be prepared and prominently
marked with the word ''Reconsignment''.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1367, as amended, 1380, as
amended (26 U.S.C. 5212, 5362))
27 CFR 19.510 Consignee premises.
(a) General. When spirits, denatured spirits, or wines are received
by transfer in bond, the consignee proprietor shall examine each
conveyance to determine whether the securing devices, if any, are intact
upon arrival at his premises. If the securing devices are not intact,
he shall immediately notify the area supervisor before removal of any
spirits from the conveyance. The proprietor shall follow the provisions
of Subpart Q of this part to determine, record, and report losses, if
any. After execution on the transfer record as prescribed in 19.770 or
Form 703, as appropriate, of his receipt of the shipment of spirits,
denatured spirits, or wines, the consignee shall retain the original of
the transfer record and any accompanying documents for his files, or
dispose of Form 703 (in the case of wines from a bonded wine cellar), as
provided in the instructions on the form. Retained copies of transfer
records and Forms 703 shall become deposit records. Spirits which are
produced at alcohol fuel plants shall be separately identified and
accounted for as for fuel use, and may not be withdrawn, used, sold or
otherwise disposed of for other than fuel use.
(b) Packages. When spirits are received in packages, the consignee
proprietor shall weigh each package, except: (1) when the transfer is
made in a secured conveyance and the securing devices are intact on
arrival, (2) when the individual packages have been sealed by the
consignor proprietor and are intact on arrival, or (3) when the
requirement for weighing the packages at the consignor premises has been
waived under the provisions of 19.508(b)(3). The proprietor shall
record the receiving weight of each package on the accompanying package
gauge record or on a list with temporary package serial numbers prepared
by the consignor. A copy of such package gauge record or list shall
remain with the original of the transfer record.
(c) Bulk conveyances and pipelines. When spirits, denatured spirits,
or wines are received in bulk conveyances or by pipeline, the consignee
shall gauge the spirits, denatured spirits, or wines and record the
gauge on the transfer record prescribed in 19.770 or, in the case of
wines received from a bonded wine cellar, on Form 703. The consignee
shall ensure that each conveyance emptied has been thoroughly drained.
The regional director (compliance) may waive the requirement for gauging
spirits, denatured spirits, or wines on receipt by pipeline if he finds
that because of the location of the premises, there will be no jeopardy
to the revenue.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1380, as
amended (26 U.S.C. 5204, 5362); sec. 807(a), Pub. L. 96-39, 93 Stat.
285 (26 U.S.C. 5213))
27 CFR 19.510 Withdrawals on Determination and Payment of Tax
27 CFR 19.515 Determination and payment of tax.
(a) General. Distilled spirits may be withdrawn from bonded premises
on determination of tax in approved containers, or, to the contiguous
premises of a manufacturer of nonbeverage products, by pipeline. All
tax which is to be prepaid or deferred shall be determined prior to the
physical removal of the spirits from bonded premises. The proprietor
shall record the results of each tax determination on a record of tax
determination as required by 19.761.
(b) Payment of tax. The tax on the spirits shall be prepaid on Form
5000.24 before removal of the spirits from bonded premises unless the
proprietor has furnished a withdrawal or unit bond to secure payment of
the tax. Where such bond is in less than the maximum penal sum, the
proprietor shall prepay the tax for any withdrawal which would cause the
outstanding liability for tax to exceed the limits of coverage under the
bond.
(Sec. 807, Pub. L. 96-39, 93 Stat. (26 U.S.C. 5213))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-219,
50 FR 51387, Dec. 17, 1985)
27 CFR 19.516 Bond account.
Where the proprietor has furnished a withdrawal or unit bond to cover
the tax on spirits withdrawn on determination of tax, and such bond is
in less than the maximum penal sum, he shall maintain an account of his
bond and he shall charge the bond with the amount of liability incurred
on each withdrawal on determination of tax. He shall credit the bond on
payment of the amount of tax required to be remitted with a return and
by authorized credits taken on a return. Where a bond in less than the
maximum penal sum has been allocated among two or more plants, as
provided in 19.243 and 19.244, the proprietor shall maintain an
account at each plant of that part of the penal sum allocated to that
plant.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.517 Gauge for tax determination.
(a) Packages. When spirits in packages are to be withdrawn from
bonded premises on determination of tax on the basis of an individual
package gauge, each package shall be gauged unless the tax is to be
determined on the production or filling gauge. When packages are
gauged, the proprietor shall prepare a package gauge record, according
to 19.769, and attach it to the record of tax determination prescribed
in 19.761.
(b) Tanks. Spirits in tanks which are to be withdrawn on
determination of tax shall be gauged (by weighing and proofing) as
prescribed in 19.93, and the elements of the gauge shall be recorded on
the record of tax determination or on a separate record of the gauge for
attachment to the record of tax determination.
(c) Cases. Cases of distilled spirits to be withdrawn from bonded
premises shall be tax determined on the basis of the contents thereof.
The proof gallonage contained in cases shall be determined in accordance
with 27 CFR Part 30 and the method prescribed in 19.722.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358 (26 U.S.C. 5204); sec.
807, Pub. L. 96-39, 93 Stat. 285 (26 U.S.C. 5213))
27 CFR 19.518 Imported spirits.
When spirits which have been imported for nonbeverage purposes and
transferred to bonded premises pursuant to 26 U.S.C. 5232 are withdrawn
for beverage purposes, there shall be paid, in addition to the internal
revenue tax imposed by 26 U.S.C. 5001, a tax equal to the duty which
would have been paid had the spirits been imported for beverage
purposes, less the duty already paid thereon. The additional tax shall
be referred to as ''additional tax -- less duty'', and shall be paid at
the time and in the manner that the basic tax is paid. The total
quantity in proof gallons withdrawn shall be the basis of computing the
tax at the rates indicated. The amount of the ''additional tax -- less
duty'' shall be stated separately and identified as such on the tax
return.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C.
5001))
27 CFR 19.519 Methods of tax payment.
The tax on spirits shall be paid pursuant to a return on Form
5000.24, filed as provided in 19.523 or 19.524 and 19.525. Except for
remittance to be effected by electronic fund transfer under 19.524,
remittance for the tax in full shall accompany the return and may be in
any form which the regional director (compliance) is authorized to
accept under the provisions of 70.61 (Payment by check or money order)
and which is acceptable to him. However, where a check or money order
tendered in payment for taxes is not paid on presentment, or where the
taxpayer is otherwise in default in payment, any remittance made during
the period of such default, and until the regional director (compliance)
finds that the revenue will not be jeopardized by the acceptance of a
personal check (if acceptable to the regional director (compliance)),
shall be in cash or in the form of a certified, cashier's, or
treasurer's check drawn on any bank or trust company incorporated under
the laws of the United States, or under the laws of any State,
Territory, or possession of the United States, or a money order, as
provided in 70.61. Checks and money orders shall be made payable to
''Bureau of Alcohol, Tobacco and Firearms''.
(Act of August 16, 1954, Ch. 736, 68A Stat. 777, as amended (26
U.S.C. 6311); sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26
U.S.C. 5061))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-219,
50 FR 51387, Dec. 17, 1985; T.D. ATF-251, 52 FR 19313, May 22, 1987;
T.D. ATF-301, 55 FR 47605, Nov. 14, 1990)
27 CFR 19.520 Employer identification number.
The employer identification number (defined at 26 CFR 301.7701-12) of
the taxpayer who has been assigned such a number shall be shown on each
return on Form 5000.24 filed pursuant to the provisions of this part.
Failure of the taxpayer to include his employer identification number on
Form 5000.24 may result in assertion and collection of the penalty
specified in 70.113 of this chapter.
(Sec. 1, Pub. L. 87-397, 75 Stat. 828, as amended (26 U.S.C. 6109,
6676))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-219,
50 FR 51387, Dec. 17, 1985; T.D. ATF-301, 55 FR 47605, Nov. 14, 1990)
27 CFR 19.521 Application for employer identification number.
(a) An employer identification number will be assigned pursuant to
application on Form SS-4 filed by the taxpayer. Form SS-4 may be
obtained from the director of the service center or from the district
director.
(b) An application on Form SS-4 for an employer identification number
shall be made by every taxpayer who files a return on Form 5000.24, but
who prior to the filing of his first return on Form 5000.24 has neither
secured an employer identification number nor made application therefor.
Such application on Form SS-4 shall be filed on or before the seventh
day after the date on which such first return on Form 5000.24 is filed.
(c) Each taxpayer shall make application for and shall be assigned
only one employer identification number, regardless of the number of
places of business for which the taxpayer is required to file a tax
return under the provisions of this part.
(Sec. 1, Pub. L. 87-397, 75 Stat. 828, as amended (26 U.S.C. 6109))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-219,
50 FR 51387, Dec. 17, 1985)
27 CFR 19.522 Taxes to be collected by returns.
(a) Deferred taxes. The tax on spirits to be withdrawn from bond for
deferred payment of tax shall be paid pursuant to a semimonthly return
on Form 5000.24. The periods to be covered by semimonthly returns on
Form 5000.24 shall run from the 1st day through the 15th day of each
month, and from the 16th day through the last day of each month. A
return, Form 5000.24, shall be executed and filed for each semimonthly
return period notwithstanding that no tax is due for payment for such
period. The proprietor of each bonded premises shall include, for
payment, on his semimonthly return on Form 5000.24, the full amount of
distilled spirits tax determined in respect of all spirits released for
withdrawal from the bonded premises on determination of tax during the
period covered by the return (except spirits on which tax has been
prepaid).
(b) Conditions under which deferral is denied. Notwithstanding the
posting of a withdrawal or unit bond by the proprietor, the tax shall be
prepaid as provided in paragraph (c) of this section --
(1) Where a proprietor has defaulted in any payment of tax under this
section, during the period of such default and until the regional
director (compliance) finds that the revenue will not be jeopardized by
deferral; or
(2) Where a proprietor, who, after having been notified of his
deficiency by the regional director (compliance) (i) fails to maintain
records required by this part to substantiate the correctness of his tax
returns or (ii) otherwise fails to comply with any provisions of this
part, is so notified by the regional director (compliance).
(c) Prepaid taxes. The tax on distilled spirits shall be paid
pursuant to a prepayment return on Form 5000.24 in all cases where the
tax is required to be paid before the spirits are withdrawn from bond.
A single prepayment return on Form 5000.24 may cover one or more
transactions. The proprietor shall note the serial number of the Form
5000.24 and the date and time such prepayment return was filed on the
individual record of tax determination.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended, 1395, as
amended (26 U.S.C. 5061, 5555))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-219,
50 FR 51387, Dec. 17, 1985)
27 CFR 19.523 Time for filing returns.
(a) Payment pursuant to semimonthly return. (1) Where the proprietor
of bonded premises has withdrawn spirits from such premises on
determination and before payment of tax, the proprietor shall file a
semimonthly tax return covering such spirits of Form 5000.24, and
remittance as required by 19.524 or 19.525, not later than the 14th
day after the last day of the return period, except as provided by
paragraph (a)(2) of the section. If the due date falls on a Saturday,
Sunday, or legal holiday, the return and remittance shall be due on the
immediately preceding day which is not a Saturday, Sunday, or legal
holiday.
(2) For spirits withdrawn from bonded premises on determination and
before payment of tax during the semimonthly return period ending on
December 15, 1986, the return shall be filed and the remittance shall be
paid on January 14, 1987.
(b) Payment pursuant to prepayment return. If the proprietor of a
distilled spirits plant desires to withdraw spirits from bonded premises
on determination of tax and does not have on file an approved withdrawal
or unit bond of sufficient penal sum to cover the withdrawal, if there
is default by him in any payment of tax under this part, or the
proprietor is notified by the regional director (compliance) as provided
in 19.522(b)(2), the proprietor shall not remove the spirits from the
bonded premises until the tax thereon has been paid. To pay the tax,
the proprietor of the bonded premises shall file a prepayment return on
Form 5000.24, and remittance as required by 19.524 or 19.525, before
removal of the spirits.
(Approved by the Office of Management and Budget under control number
1512-0467)
(T.D. ATF-219, 50 FR 51387, Dec. 17, 1985, as amended by T.D.
ATF-246, 52 FR 668, Jan. 8, 1987)
27 CFR 19.524 Payment of tax by electronic fund transfer.
(a) General. (1) Each taxpayer who was liable, during a calendar
year, for a gross amount equal to or exceeding five million dollars in
distilled spirits taxes combining tax liabilities incurred under this
part and Parts 250 and 251 of this chapter, shall use a commercial bank
in making payment by electronic fund transfer (EFT) of distilled spirits
taxes during the succeeding calendar year. Payment of distilled spirits
taxes by cash, check, or money order, as described in 19.525, is not
authorized for a taxpayer who is required, by this section, to make
remittances by EFT. For purposes of this section, the dollar amount of
tax liability is defined as the gross tax liability on all taxable
withdrawals and importations (including distilled spirits products
brought into the United States from Puerto Rico or the Virgin Islands)
during the calendar year, without regard to any drawbacks, credits, or
refunds, for all premises from which such activities are conducted by
the taxpayer. Overpayments are not taken into account in summarizing
the gross tax liability.
(2) For the purposes of this section, a taxpayer includes a
controlled group of corporations, as defined in 26 U.S.C. 1563, and
implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except
that the words ''at least 80 percent'' shall be replaced by the words
''more than 50 percent'' in each place it appears in subsection (a) of
26 U.S.C. 1563, as well as in the implementing regulations. Also, the
rules for a ''controlled group of corporations'' apply in a similar
fashion to groups which include partnerships and/or sole
proprietorships. If one entity maintains more than 50% control over a
group consisting of corporations and one, or more, partnerships and/or
sole proprietorships, all of the members of the controlled group are one
taxpayer for the purpose of determining who is required to make
remittances by EFT.
(3) A taxpayer who is required by this section to make remittances by
EFT, shall make a separate EFT remittance and file a separate return,
ATF F 5000.24, for each distilled spirits plant from which spirits are
withdrawn upon determination of tax.
(b) Requirements. (1) On or before January 10 of each calendar year,
except for a taxpayer already remitting the tax by EFT, each taxpayer
who was liable for a gross amount equal to or exceeding five million
dollars in distilled spirits taxes during the previous calendar year,
combining tax liabilities incurred under this part and Parts 250 and 251
of this chapter, shall notify the regional director (compliance), for
each region in which taxes are paid. The notice shall be an agreement
to make remittances by EFT.
(2) For each return filed in accordance with this part, the taxpayer
shall direct the taxpayer's bank to make an electronic fund transfer in
the amount of the taxpayment to the Treasury Account as provided in
paragraph (e) of this section. The request shall be made to the bank
early enough for the transfer to be made to the Treasury Account by no
later than the close of business on the last day for filing the return,
prescribed in 19.523. The request shall take into account any time
limit established by the bank.
(3) If a taxpayer was liable for less than five million dollars in
distilled spirits taxes during the preceding calendar year, combining
tax liabilities incurred under this part and Parts 250 and 251 of this
chapter, the taxpayer may choose either to continue remitting the tax as
provided in this section or to remit the tax with the return as
prescribed by 19.525. Upon filing the first return on which the
taxpayer chooses to discontinue remitting the tax by EFT and to begin
remitting the tax with the tax return, the taxpayer shall notify the
regional director (compliance) by attaching a written notification to
ATF F 5000.24, stating that no taxes are due by EFT, because the tax
liability during the preceding calendar year was less than five million
dollars, and that the remittance shall be filed with the tax return.
(c) Remittance. (1) Each taxpayer shall show on the return, ATF F
5000.24, information about remitting the tax for that return by EFT and
shall file the return with ATF, in accordance with the instructions on
ATF F 5000.24.
(2) Remittances shall be considered as made when the taxpayment by
electronic fund transfer is received by the Treasury Account. For
purposes of this section, a taxpayment by electronic fund transfer shall
be considered as received by the Treasury Account when it is paid to a
Federal Reserve Bank.
(3) When the taxpayer directs the bank to effect an electronic fund
transfer message as required by paragraph (b)(2) of this section, any
transfer data record furnished to the taxpayer, through normal banking
procedures, will serve as the record of payment, and shall be retained
as part of required records.
(d) Failure to make a taxpayment by EFT. The taxpayer is subject to
a penalty imposed by 26 U.S.C. 5684, 6651, or 6656, as applicable, for
failure to make a taxpayment by EFT on or before the close of business
on the prescribed last day for filing.
(e) Procedure. Upon the notification required under paragraph (b)(1)
of this section, the regional director (compliance) will issue to the
taxpayer an ATF Procedure entitled, Payment of Tax by Electronic Fund
Transfer. This publication outlines the procedure a taxpayer is to
follow when preparing returns and EFT remittances in accordance with
this part. The U.S. Customs Service will provide the taxpayer with
instructions for preparing EFT remittances for payments to be made to
the U.S. Customs Service.
(Act of August 16, 1954, 68A Stat. 775, as amended (26 U.S.C. 6302);
sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26 U.S.C. 5061))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985;
50 FR 23949, June 7, 1985, as amended by T.D. ATF-219, 50 FR 51388, Dec.
17, 1985; T.D. ATF-245, 52 FR 532, Jan. 7, 1987; T.D. ATF-251, 52 FR
19313, May 22, 1987; T.D. ATF-262, 52 FR 47559, Dec. 15, 1987)
27 CFR 19.525 Manner of filing returns.
(a) Each return on Form 5000.24 shall be filed with the ATF, in
accordance with the instructions on the form. If the return and
remittance are to be filed with a designated ATF Officer, the proprietor
shall file the return and remittance no later than 2:00 p.m. on the date
the return is required to be filed.
(b) When the proprietor sends the return on Form 5000.24 by U.S.
mail, the official postmark of the U.S. Postal Service stamped on the
cover in which the return was mailed shall be considered the date of
delivery of the remittance. When the postmark on the cover is
illegible, the burden of proving when the postmark was made will be on
the proprietor. When the proprietor sends the return with or without
remittance by registered mail or by certified mail, the date of registry
or the date of the postmark on the sender's receipt of certified mail,
as the case may be, shall be treated as the date of delivery of the
return and, if accompanied, of the remittance.
(Aug. 16, 1954, ch. 736, 68A Stat. 775, as amended (26 U.S.C. 6302))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-219,
50 FR 51388, Dec. 17, 1985; T.D. ATF-251, 52 FR 19313, May 22, 1987)
27 CFR 19.526 Removal of spirits on tax determination.
No spirits shall be removed from bonded premises, except as otherwise
provided by law, unless the tax thereon has been paid or determined. A
record of tax determination shall be prepared for each removal of
spirits as provided in 19.76.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C.
5205); sec. 807, Pub. L. 96-39, 93 Stat. 285 (26 U.S.C. 5213))
27 CFR 19.526 Withdrawal of Spirits Without Payment of Tax
27 CFR 19.531 Authorized withdrawals without payment of tax.
Spirits may be withdrawn from bonded premises, without payment of tax
for:
(a) Export, as authorized under 26 U.S.C. 5214(a)(4);
(b) Transfer to customs manufacturing bonded warehouses, as
authorized under 19 U.S.C. 1311;
(c) Transfer to foreign-trade zones, as authorized under 19 U.S.C.
81c;
(d) Supplies for certain vessels and aircraft, as authorized under 19
U.S.C. 1309;
(e) Transfer to customs bonded warehouses, as authorized under 26
U.S.C. 5066 or 5214(a)(9);
(f) Use in wine production, as authorized under 26 U.S.C. 5373;
(g) Transfer to any university, college of learning, or institution
of scientific research for experimental or research use as authorized
under 26 U.S.C. 5312(a);
(h) Research, development or testing, as authorized under 26 U.S.C.
5214(a)(10). The withdrawal of spirits as provided in paragraphs (a)
through (e) of this section shall be in accordance with the regulations
in 27 CFR Part 252; or,
(i) Use in the production on bonded wine cellar premises of wine and
wine products which will be rendered unfit for beverage use, as
authorized by 26 U.S.C. 5362(d). The withdrawal of spirits as provided
in paragraphs (a) through (e) of this section shall be in accordance
with the regulations in Part 252 of this chapter.
(Sec. 311, Tariff Act of 1930, 46 Stat. 691, as amended (19 U.S.C.
1311); sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1375, as
amended, 1382, as amended (26 U.S.C. 5214, 5312, 5373); sec. 3, Pub.
L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066); sec. 455, Pub.
L. 98-369, 98 Stat. 494 (26 U.S.C. 5214))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-227,
51 FR 13216, Apr. 18, 1986)
27 CFR 19.532 Withdrawals of spirits for use in wine production.
Wine spirits may be withdrawn to a bonded wine cellar without payment
of tax for use in wine production. When wine spirits are consigned, the
proprietor shall prepare a transfer record according to 19.770. Unless
wine spirits in packages are to be withdrawn on the production or
filling gauge, the proprietor shall prepare a package gauge record
according to 19.769 and attach it to the transfer record.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1382, as
amended (26 U.S.C. 5214, 5373))
27 CFR 19.533 Withdrawal of spirits without payment of tax for
experimental or research use.
Any scientific university, college of learning, or institution of
scientific research (which has qualified under the provisions of 19.71
to withdraw spirits from a bonded premises), desiring to withdraw a
specific quantity of spirits for experimental or research use, shall
file a letterhead application with the regional director (compliance) of
the region in which the applicant's premises are located.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1375, as amended (26 U.S.C.
5312))
27 CFR 19.534 Withdrawals of spirits for use in production of
nonbeverage wine and nonbeverage wine products.
Spirits withdrawn without payment of tax may be removed, pursuant to
the provisions of Part 240 of this chapter, to a bonded wine cellar for
use in the production of nonbeverage wine and nonbeverage wine products
in accordance with the provisions of Part 170 of this chapter.
(Sec. 455, Pub. L. 98-369, 98 Stat. 494 (26 U.S.C. 5214))
(T.D. ATF-227, 51 FR 13216, Apr. 18, 1986)
27 CFR 19.534 Withdrawal of Spirits Free of Tax
27 CFR 19.536 Authorized withdrawals free of tax.
Pursuant to the regulations in this chapter, spirits may be withdrawn
from bonded premises free of tax --
(a) On receipt of a signed photocopy of a permit, issued under Part
22 of this chapter, to procure spirits for nonbeverage purposes and not
for resale or use in the manufacture of any product for sale, as
provided in 26 U.S.C. 5214(a)(3);
(b) On receipt of a signed photocopy of a permit, issued under Part
22 of this chapter, to procure spirits by and for the use of the United
States or any governmental agency, any State, any political division of
a State, or the District of Columbia, for nonbeverage purposes as
provided in 26 U.S.C. 5214(a)(2);
(c) On receipt of a valid permit, issued under this part, to procure
spirits by and for the use of the United States, under the provisions of
26 U.S.C. 7510, for purposes other than as provided in paragraph (b) of
this section and 26 U.S.C. 5214(a)(2);
(d) After being specially denatured --
(1) On receipt of a signed photocopy of a permit to procure specially
denatured spirits, issued under Part 20 of this chapter.
(2) For export;
(e) After being completely denatured, for any lawful purpose;
(f) When contained in an article.
(Act of August 16, 1954, Ch. 736, 68A Stat. 900 (26 U.S.C. 7510);
sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-199,
50 FR 9160, Mar. 6, 1985)
27 CFR 19.537 Withdrawal of spirits free of tax.
Spirits withdrawn free of tax under 19.536 (a), (b), or (c) shall be
withdrawn in approved containers and shipped to the consignee designated
in the permit. Unless the spirits are in cases or are to be withdrawn
on the production or filling gauge, the proprietor shall gauge each
container. If the spirits are in packages which are to be gauged, the
proprietor shall prepare a package gauge record according to 19.769,
and attach it to the record of shipment. For each shipment the
proprietor shall prepare a record of shipment (shipping invoice, bill of
lading, or another document intended for the same purpose) and forward
the original to the consignee, in accordance with 19.779. Bulk
conveyances used to transport spirits withdrawn free of tax under this
section shall be secured in accordance with 19.96.
(Approved by the Office of Management and Budget under control number
1512-0334)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C.
5214))
(T.D. ATF-199, 50 FR 9160, Mar. 6, 1985)
27 CFR 19.538 Withdrawal of spirits by the United States.
(a) Nonbeverage use. (1) Government agencies of the United States,
intending to procure specially denatured spirits or spirits free of tax
for nonbeverage purposes, shall make application for and receive a
permit, Form 5150.33, from the Director. Permits may be issued to
Government agencies of the United States for:
(i) Withdrawal and use of specially denatured spirits, in accordance
with Part 20 of this chapter;
(ii) Withdrawal and use of alcohol free of tax for nonbeverage
purposes, in accordance with Part 22 of this chapter; or
(iii) Importation and use of alcohol free of tax for nonbeverage
purposes, in accordance with Part 251 of this chapter.
(2) All permits previously issued to Government agencies of the
United States for use of spirits or specially denatured spirits on Form
1444 shall remain valid and will be regulated by the same provisions of
this chapter as it refers to permits on Form 5150.33.
(3) A Government agency shall forward a signed copy of its permit,
Form 5150.33, for retention by the proprietor of the distilled spirits
plant for the initial purchase. Subsequent orders with the same vendor
shall refer to the permit number.
(4) In the case of a Government agency holding a single permit for
use of other sub-agencies, the signed copy of the permit shall contain
an attachment listing all other locations authorized to procure spirits
under that permit.
(5) For each shipment under this section, the proprietor shall
prepare a record of shipment and forward the original to the consignee
agency, in accordance with 19.779.
(b) Beverage use. (1) Distilled spirits may be withdrawn free of
tax, under 26 U.S.C. 7510, for use for beverage purposes by Government
agencies of the United States on receipt of a proper Government purchase
order signed by the head of the agency, or an authorized delegate.
(2) For each withdrawal under paragraph (b)(1) of this section, each
case removed shall be plainly marked ''For Use of the United States'' in
addition to the marks required by Subpart R of this part.
(3) For each withdrawal under paragraph (b)(1) of this section, the
proprietor shall prepare a record containing the information required by
19.761 for a record of tax determination. The proprietor shall mark
this record ''Free of Tax For Use of the United States.''
(Act of August 16, 1954, Ch. 736, 68A Stat. 900 (26 U.S.C. 7510);
sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended, 1375, as amended
(26 U.S.C. 5271, 5313))
(T.D. T.D. ATF-199, 50 FR 9160, Mar. 6, 1985)
27 CFR 19.539 Disposition of excess spirits.
Upon discontinuance of use of spirits or specially denatured spirits
withdrawn free of tax under 19.538, a Government agency may dispose of
excess spirits (a) to another Government agency (the receiving agency is
required to have a permit under Part 20 or 22 if the spirits were
withdrawn for nonbeverage purposes), (b) by returning the spirits to the
proprietor of a distilled spirits plant, or (c) in any manner authorized
by the Director. In no case may such spirits be disposed of to the
general public, or otherwise than as provided in this section.
(Act of August 16, 1954, Ch. 736, 68A Stat. 900 (26 U.S.C. 7510);
sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended, 1375, as amended
(26 U.S.C. 5271, 5313))
(T.D. ATF-199, 50 FR 9161, Mar. 6, 1985)
27 CFR 19.540 Removal of denatured spirits and articles.
(a) Specially denatured spirits. (1) Specially denatured spirits
withdrawn free of tax under 19.536(d) shall be shipped in approved
containers to the consignee designated on the permit. If such spirits
are for export or for transfer to a foreign-trade zone for export or for
storage pending exportation, they shall be withdrawn under the
applicable provisions of Part 252 of this chapter.
(2) Domestic specially denatured spirits may be transferred to
qualified users located in a foreign-trade zone for use in the
manufacture of articles under the applicable provisions of Part 20 of
this chapter. The alcohol, as defined in 27 CFR Part 20, in domestic
specially denatured spirits must be produced entirely in the United
States, including Puerto Rico.
(3) When specially denatured spirits are shipped to a qualified user,
dealer, or an applicant or prospective applicant under paragraph
(c)(2)(ii) of this section, the proprietor shall prepare a record of
shipment in accordance with 19.779. Bulk conveyances used to transport
specially denatured spirits shall be secured in accordance with the
provisions of 19.96.
(b) Completely denatured alcohol. No permit, application, or notice
is required for removal of completely, denatured alcohol from bonded
premises.
(c) Samples of denatured spirits. (1) The proprietor may take
samples of denatured spirits free of tax which may be necessary for the
conduct of business.
(2) The proprietor may furnish samples of specially denatured
spirits:
(i) To dealers in, and users of, specially denatured spirits in
advance of sales; or
(ii) To applicants or prospective applicants for permits to use
specially denatured spirits, for experimental purposes or for use in
preparing samples of a finished product for submission on request by the
Director.
(A) Proprietors shall maintain records to ensure that samples of
specially denatured spirits dispensed to a nonpermittee do not exceed
five gallons per calendar year. Records of samples of less than five
gallons shall be maintained as provided in 19.766.
(B) Samples in excess of five gallons may be furnished to
nonpermittees only after the consignee provides the proprietor with a
letterhead application approved by the regional director (compliance)
under 20.252 of this chapter. The proprietor shall retain the approved
letterhead application on file as a part of the record of transaction.
(C) For each shipment of a sample in excess of five gallons under
paragraph (c)(2)(ii)(B) of this section, the proprietor shall prepare a
record of shipment and forward the original to the consignee, in
accordance with 19.779.
(3) Each sample of specially denatured spirits withdrawn under the
provisions of paragraph (c)(2) of this section shall have a label
affixed showing the following information:
(i) The word ''Sample'', and the words ''Specially Denatured
Alcohol'', or ''Specially Denatured Rum'', whichever is applicable;
(ii) The name, address, and plant number of the proprietor; and
(iii) The formula number.
(d) Articles. Removal of articles from bonded premises shall be in
accordance with the provisions of Part 20 of this chapter.
(Approved by the Office of Management and Budget under control number
1512-0337)
(48 Stat. 999, as amended, 72 Stat. 1362, as amended, 1370, as
amended (19 U.S.C. 81c; 26 U.S.C. 5214, 5271))
(T.D. ATF-199, 50 FR 9161, Mar. 1, 1985; 50 FR 20099, May 14, 1985,
as amended by T.D. ATF-274, 53 FR 25156, July 5, 1988)
27 CFR 19.541 Reconsignment.
(a) Reconsignment. When, prior to or on arrival at the consignee's
premises, spirits or specially denatured spirits withdrawn free of tax
under 19.536 are not accepted by the consignee or by a carrier, the
spirits may be reconsigned (1) to the consignor, (2) to another
proprietor for return to the bonded premises under the provisions of
19.685, or (3) to another permittee holding a valid permit issued under
Part 20 or 22 of this chapter, as applicable.
(b) Consent of surety. In case of reconsignment to bonded premises,
the provisions of 19.685, relating to consent of surety in respect to
return of spirits or specially denatured spirits withdrawn free of tax,
are applicable.
(c) Records of reconsignment. In the case of reconsignment, the
consignor shall cancel the initial record of shipment and prepare a new
record of shipment, if shipment is to another permittee or proprietor.
The new record of shipment shall be marked ''Reconsignment.'' File
copies of the canceled and the new record of shipment will be annotated
to cross reference each other.
(Records relating to tax-free alcohol approved by the Office of
Management and Budget under control number 1512-0334; records relating
to specially denatured spirits approved by the Office of Management and
Budget under control number 1512-0337)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
(T.D. ATF-199, 50 FR 9161, Mar. 6, 1985)
27 CFR 19.541 Subpart Q -- Losses and Shortages
27 CFR 19.541 Losses
27 CFR 19.561 Losses in general.
(a) Allowable losses. Except as provided in paragraph (b) of this
section, tax shall not be collected or, if paid, the tax shall be
refunded when spirits, denatured spirits or wines are lost or destroyed
while in bond.
(b) Exceptions. Tax shall be collected in the case of:
(1) Theft, unless the regional director (compliance) finds that the
theft occurred without connivance, collusion, fraud or negligence on the
part of the proprietor, owner, consignor, consignee, bailee, or carrier,
or the employees or agents of any of them;
(2) Voluntary destruction carried out other than as provided in
Subpart U of this part;
(3) Unexplained shortage of bottled spirits.
(c) Burden of proof. When it appears that a loss occurred due to
theft, the burden of proof shall be on the proprietor or other person
liable for the tax to establish to the satisfaction of the regional
director (compliance) that the loss did not result from connivance,
collusion, fraud, or negligence on the part of the proprietor, owner,
consignor, consignee, bailee, or carrier, or the employees or agents of
any of them.
(d) Claims for losses allowable under this section shall be filed in
accordance with applicable provisions of Subpart C of this part.
(e) Limitations. The abatement, remission, credit, or refund of
taxes on spirits, denatured spirits, or wines lost by theft shall be
allowed only to the extent that the claimant is not indemnified against
or recompensed for the taxes.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended, 1381, as
amended (26 U.S.C. 5008, 5370))
27 CFR 19.562 Determination of losses in bond.
(a) General. (1) Losses (whether by theft, unauthorized voluntary
destruction, or otherwise) of spirits, denatured spirits, and wines
shall be determined by the proprietor:
(i) Each time a tank or bulk conveyance is emptied;
(ii) On the basis of required physical inventories; and
(iii) Upon discovery of accidents or unusual variations in gauges.
(2) When it appears that any container in bond has sustained a loss
resulting from theft or unauthorized voluntary destruction, such loss
shall be taxpaid or the container shall be segregated (as necessary)
with the loss reported promptly to the area supervisor.
(3) In any instance in which spirits, denatured spirits or wines are
lost or destroyed in bond, whether by theft, unauthorized voluntary
destruction, or otherwise, the regional director (compliance) may
require the proprietor or other person liable for the tax to file a
claim for relief from the tax in accordance with 19.41.
(b) Missing packages. Whenever any packages of spirits, denatured
spirits, or wine recorded as deposited on bonded premises cannot be
located or otherwise accounted for, the proprietor shall promptly report
such fact to the area supervisor, and the proprietor shall either pay
the tax on the lost spirits, denatured spirits, or wines, or file a
claim with respect thereto under the provisions of 19.41.
(c) Tampering, material deficiency, or loss of proof. When it is
found that spirits, denatured spirits, or wines in a container have been
tampered with, or when a material deficiency in the recorded quantity of
such products is found without evidence of loss by leakage or casualty,
or when there is a loss of proof of such products not attributable to
variations in gauging, the proprietor shall segregate the container (as
necessary) and shall promptly report such fact to the area supervisor,
unless the proprietor acknowledges liability for the tax on the loss and
elects to pay the tax on the quantity lost.
(d) Excessive in-transit losses. Losses of spirits, denatured
spirits, or wines received in bond in bulk conveyances which exceed one
percent of the quantity of a product consigned shall be considered as
excessive in-transit losses. However, in the case of transcontinental
transfers in bond of wine, only losses in excess of two percent of the
quantity of wine consigned shall be considered as excessive in-transit
losses. The proprietor shall promptly report all such excessive
in-transit losses to the area supervisor.
(e) Storage account loss limitation. When the quantity of spirits
lost from all the storage tanks and bulk conveyances exceeds 1 1/2
percent of the total quantity contained in the tanks and bulk
conveyances during the calendar quarter, the loss shall be taxpaid
unless a claim for remission is filed in accordance with the provisions
of 19.41 and is allowed by the regional director (compliance).
(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended, 1381, as
amended (26 U.S.C. 5008, 5370))
27 CFR 19.563 Loss of spirits from packages.
(a) Original quantity. Where there is evidence satisfactory to the
regional director (compliance) that any loss of spirits (including
denatured spirits) from any package deposited on bonded premises is due
to theft (except where the regional director (compliance) has made the
finding provided for in 19.561(b)) or is due to unauthorized voluntary
destruction, the regional director (compliance) may require the
immediate tax payment of the quantity of spirits so lost, except where
the extent of any loss from causes other than theft or unauthorized
voluntary destruction can be established by the proprietor to the
satisfaction of the regional director (compliance), the regional
director (compliance) may credit the tax on the loss so established
against the tax on the original quantity.
(b) Alternative method. Where there is evidence satisfactory to the
regional director (compliance) that there has been access, other than as
authorized by law, to the contents of packages entered for deposit on
bonded premises, and the extent of such access is such as to evidence a
lack of due diligence or a failure to employ necessary and effective
controls on the part of the proprietor, the regional director
(compliance) may (in lieu of the procedure prescribed in paragraph (a)
of this section) assess an amount equal to the tax on 5 proof gallons of
spirits on each of the total number of such packages as determined by
him.
(c) Applicability to packages filled after entry. The provisions of
this section apply to spirits (including denatured spirits) which are
filled into casks or packages as authorized by law, after entry and
deposit on bonded premises, whether by recasking, filling from tanks,
mingling, or otherwise. The quantity filled into those casks or
packages is considered to be the original quantity for the purpose of
this section in the case of loss from those casks or packages.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1320, as amended (26 U.S.C.
5006))
27 CFR 19.564 Losses after tax determination.
(a) Applicability. Pursuant to a claim, the tax on spirits which are
lost after determination of tax and before completion of physical
removal from bonded premises, may be abated or remitted or refunded or
credited without interest to the proprietor of the bonded premises where
the loss occurred.
(b) Conditions. (1) Claims for losses under this section shall be
filed in accordance with Subpart C of this part.
(2) This section shall not apply if the tax would have been
collectible by reason of 26 U.S.C. 5008(a)(1) if the loss occurred on
bonded premises before determination of tax.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended (26 U.S.C.
5008))
27 CFR 19.564 Shortages
27 CFR 19.565 Shortages of bottled distilled spirits.
An unexplained shortage of bottled distilled spirits shall be
taxpaid: (a) Immediately on a prepayment return on Form 5000.24, or (b)
on the semimonthly return on Form 5000.24 for the return period during
which the shortage was ascertained. Unexplained shortages shall be
determined by comparing the spirits recorded to be on hand with the
results of the quantitative determination of the spirits found to be on
hand by actual count during the physical inventory required by 19.402.
When the recorded quantity is greater than the quantity determined by
the physical inventory, the difference is an unexplained shortage. The
records shall be adjusted to reflect the physical inventory.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended (26 U.S.C.
5008))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-219,
50 FR 51388, Dec. 17, 1985)
27 CFR 19.565 Subpart R -- Containers and Marks
27 CFR 19.565 Containers
27 CFR 19.581 Authorized containers.
(a) General. Proprietors shall use for any purpose of containing,
storing, transferring, conveying, removing, or withdrawing spirits or
denatured spirits under this part only containers which are authorized
by, or under the provisions of this part for such purpose, and a
container so authorized will be deemed to be an approved container for
such purpose. Except where stated otherwise, the provisions of Part 20
of this chapter apply to containers used for containing, storing and
shipping of articles, and the provisions of 27 CFR Part 240 apply to
containers used for storage or transfer of wine. Except for liquor
bottles, this subpart does not regulate or prohibit the use on plant
premises of any container for purposes other than containing alcoholic
substances.
(b) Alternate containers. In addition to the types of containers
specifically authorized by this part for a particular purpose, a
container of another type may be authorized for that purpose by the
Director on a finding by him that the use of such container will afford
protection to the revenue equal to or greater than that afforded by the
containers specifically authorized by this part, and that the use will
not cause administrative difficulty. If another container is so
authorized by the Director, he shall prescribe the detail and manner in
which such container shall be constructed, protected, and marked,
consistent with the provisions of this part and the extent of such use.
Similarly, where a container authorized for a particular purpose is
required by this subpart to be made of specified materials, the Director
may authorize the use of containers made of other materials which he has
found to be suitable for the intended purpose.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended, 1362, as
amended, 1374, as amended (26 U.S.C. 5206, 5212, 5214, 5301); sec.
805, Pub. L. 96-39, 93 Stat. 279 (26 U.S.C. 5002); sec. 807, Pub. L.
96-39, 93 Stat. 285 (26 U.S.C. 5213))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-199,
50 FR 9162, Mar. 6, 1985)
27 CFR 19.582 Spirits for nonindustrial use.
(a) Determination of use. Containers of spirits of a capacity of 1
gallon (3.875 liters) or less are considered to be for nonindustrial
use, except for those which contain:
(1) Anhydrous alcohol; or
(2) Alcohol which may be withdrawn from bond free of tax.
(b) Containers. If not inconsistent with the provisions in 27 CFR
Part 5, spirits for nonindustrial use may be filled into:
(1) Packages, or
(2) Other containers which are filled during processing operations
and contain not more than 10 gallons.
(c) Bottles and labels. The provisions of Subpart S of this part
govern the liquor bottles and labels to be used in bottling spirits for
nonindustrial domestic use.
(d) Cases. Spirits for nonindustrial use in containers with a
capacity of 1 gallon or less shall be placed in cases which afford
reasonable protection against breakage. Such cases shall not be
transferred in bond.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended, 1374, as
amended (26 U.S.C. 5206, 5212, 5301))
27 CFR 19.583 Spirits for industrial use.
(a) Containers. (1) Denatured spirits may be filled into glass or
metal containers of a capacity not greater than 10 gallons.
(2) Other spirits for industrial use may be filled into
(i) Containers of 1 gallon or less; or
(ii) Glass or metal containers of a capacity of 1 gallon but not
greater than 10 gallons.
(b) Encased containers. Unlabeled containers holding from 1 to 10
gallons of denatured spirits and spirits of 190 degree proof or more for
industrial use may be encased in wood, fiberboard, or similar material
if:
(1) The cases are constructed so that the surface, including the
opening, of the container is not exposed;
(2) Required marks are applied to an exterior surface of the case;
(3) The case is constructed so that the portion containing marks will
remain attached to the inner container until all the contents have been
removed; and
(4) A statement reading ''Do not remove inner container until
emptied'' or of similar meaning is placed on the portion of the case
bearing the marks.
(c) Cases. Except for encased containers, containers for denatured
spirits and spirits for industrial use of a capacity of 1 gallon or less
shall be placed in cases which afford reasonable protection against
breakage.
(d) Articles. Articles shall be packaged and labeled in accordance
with the provisions of 27 CFR Part 20.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended, 1374, as
amended (26 U.S.C. 5206, 5301))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-199,
50 FR 9162, Mar. 6, 1985; T.D. ATF-206, 50 FR 23952, June 7, 1985)
27 CFR 19.584 Packages.
Packages may be used on bonded premises for original entry of
spirits, and for packaging from tanks, storing, transferring in bond,
and withdrawing from bonded premises of spirits and denatured spirits.
Packages shall be constructed so as to be capable of secure closure.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
27 CFR 19.585 Bulk conveyances.
Bulk conveyances which conform to the requirements of 19.588 may be
used on bonded premises for original entry of spirits, and for filling
from tanks, storing, transferring in bond, and withdrawing taxpaid
spirits and denatured spirits. Spirits may be withdrawn free of tax,
pursuant to the provisions of this part, in a bulk conveyance only for
use of the United States, or if the Director has authorized the
proprietor, as provided in 19.581, to so withdraw such spirits to a
specified consignee. Spirits may be withdrawn without payment of tax,
pursuant to the provisions of this part, in bulk conveyances for the
purposes provided in 19.531 (a), (b), (c), (e), and (f).
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
27 CFR 19.586 Tanks.
Tanks which conform to the requirements of 19.273 may be used on
bonded premises as containers for distilled spirits, denatured spirits,
articles, and wines.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
27 CFR 19.587 Pipelines.
Pursuant to the provisions of this part, pipelines which conform to
the requirements of 19.274 may be used for (a) the conveyance on bonded
premises of spirits, denatured spirits, articles, and wines, and (b) the
conveyance to and from bonded premises of spirits, denatured spirits,
articles, and wines.
(Sec. 201, Pub. L 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
27 CFR 19.588 Construction of bulk conveyances.
(a) Construction. All bulk conveyances authorized by this part shall
conform to the following:
(1) If the conveyance consists of two or more compartments, each
shall be so constructed or arranged that emptying of any compartment
will not afford access to the contents of any other compartment.
(2) The conveyance (or in the case of compartmented conveyances, each
compartment) shall be so arranged that it can be completely drained.
(3) Each tank car or tank truck shall have permanently and legibly
marked thereon its number, capacity in wine gallons, and the name or
symbol of its owner.
(4) If the conveyance consists of two or more compartments, each
compartment shall be identified and the capacity of each shall be marked
thereon.
(5) A route board, or other suitable device, for carrying required
marks or brands shall be provided on each bulk conveyance.
(6) Calibrated charts showing the capacity of each compartment in
wine gallons for each inch of depth, shall be available for use in
measuring the contents of each tank truck, tank ship, or barge.
(b) Proprietor's responsibility. Before filling any bulk conveyance,
the proprietor shall examine it to ascertain that it meets the
requirements of this section and is otherwise suitable for receiving the
spirits, denatured spirits, or wines, and he shall refrain from, or
discontinue, using any such conveyance found by him or by an ATF officer
to be unsuitable.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended, 1362, as
amended (26 U.S.C. 5206, 5212, 5214); sec. 807, Pub. L. 96-39, 93 Stat.
285 (26 U.S.C. 5213))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-206,
50 FR 23952, June 7, 1985)
27 CFR 19.589 Restrictions on disposition of bulk spirits.
(a) For nonindustrial use. Spirits for nonindustrial use may be sold
or disposed of in containers holding more than 1 wine gallon only to the
persons and for the purposes set forth in 27 CFR Part 3.
(b) For industrial use. Shipment or delivery of spirits (other than
alcohol or neutral spirits) withdrawn from bond in containers holding
more than 1 wine gallon for industrial use shall, as provided in 27 CFR
Part 3, be made directly to the user of the spirits.
(Sec. 201, Pub. L. 85-895, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.589 Marks
27 CFR 19.592 General.
Proprietors shall mark, identify, and label all containers of spirits
or denatured spirits as provided by this part. Containers of wine shall
be marked in accordance with 27 CFR Part 240. Containers of articles
shall be marked in accordance with 27 CFR Part 211.
(Sec. 201 Pub. L. 85-859, 72 Stat. 1358, as amended, 1360, as amended
(26 U.S.C. 5204, 5206))
(T.D. ATF-206, 50 FR 23952, June 7, 1985)
27 CFR 19.593 Package identification numbers in production and storage.
(a) General. Packages of spirits filled during production or storage
operations after December 31, 1979, shall be marked with a lot
identification representing the date the package is filled, and
consisting, in the order shown, as follows:
(1) The last two digits of the calendar year;
(2) An alphabetical designation from ''A'' through ''L'',
representing January through December, in that order;
(3) The digits corresponding to the day of the month; and
(4) When more than one lot is filled into packages during the same
day, for successive lots after the first lot, a letter suffix, in
alphabetical order, with ''A'' representing the second lot, ''B''
representing the third lot, and so forth.
The first three lots filled into packages on January 2, 1980, would
be identified as ''80A02'', ''80A02A'', ''80A02B''.
(b) Packages constituting a lot. Packages of spirits received from
customs custody or filled during any one day shall be given the same lot
identification subject to the following conditions:
(1) They are of the same type and either are of the same rated
capacity or are uniformly filled with the same quantity by weight or
other method provided in 19.319;
(2) They are filled with spirits of the same kind and same proof;
(3) They are filled with spirits which are mingled in accordance with
19.346; and
(4) They are filled with imported spirits, Puerto Rican spirits, or
Virgin Islands spirits, as applicable. Any remnant package shall itself
constitute a lot.
(c) Serial numbers. The regional director (compliance) may require
serial numbers on packages of spirits within the same lot in conjunction
with the lot identification, at the time of filling, receipt on bonded
premises, or withdrawal from bond. Proprietors shall assign temporary
serial numbers to packages for control purposes when they are
transferred in bond in an unsecured conveyance or gauged after being
tampered within the storage account.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985)
27 CFR 19.594 Numbering of packages and cases in processing.
(a) General. Packages of spirits and denatured spirits filled during
processing operations and cases containing bottles or other containers
of spirits and denatured spirits shall, when filled, be consecutively
numbered in a separate series by the proprietor commencing with ''1'' in
each series of serial numbers, except that any series of such numbers in
use may be continued. When the numbering in any series reaches
''1,000,000'', the proprietor may recommence the series. However, a new
series for packages of spirits and denatured spirits filled during
processing operations shall be given an alphabetical prefix or suffix.
For additional identification, separate series of serial numbers,
distinguished from each other by the use of alphabetical prefixes or
suffixes, may be established to identify size of bottles, brand names,
or other information, on written notice to the regional director
(compliance). Remnant cases shall be given the serial number of the
last full case followed by the letter R. Where there is a change in the
individual, firm, corporate name, or trade name, all series in use at
that time shall be continued. However, for a change in proprietorship,
a new series shall be commenced.
(b) Alternative method for spirits, including denatured spirits, for
industrial use. Instead of the numbering required by paragraph (a) of
this section, packages and cases of spirits, including denatured
spirits, for industrial use filled in processing may be marked with lot
identification numbers provided in 19.593.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
27 CFR 19.595 Specifications for marks.
(a) Manner. (1) The proprietor shall place the prescribed marks on
cases, encased containers, and packages of spirits and denatured spirits
so that they are:
(i) Of sufficient size to be easily read;
(ii) Of a color distinctly in contrast to that of the background;
(iii) Legible; and
(iv) Durable.
(2) Cases, encased containers or packages may be marked by the use of
labels which are legible and securely affixed.
(b) Location. The required marks shall be placed on one side or
head, as applicable.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
27 CFR 19.596 Marks on packages of spirits filled on bonded premises.
(a) Packages filled in production or storage. Except as otherwise
provided in this part, packages of spirits filled in production or
storage shall be marked with:
(1) The name of the producer, or his trade name as required by
paragraph (c) of this section;
(2) The plant number of the producer, such as ''DSP-KY-708'';
(3) The kind of spirits or, in the case of distillates removed under
19.322, the kind of distillates such as ''Grape distillate'', ''Peach
distillate'', etc.;
(4) The package identification number;
(5) ''BSA'' or ''OC'' when spirits are treated with caramel or oak
chips, as the case may be;
(6) The rated capacity of the package in gallons shown as ''RC --
G''.
(7) If packages of spirits of 190 degrees or more of proof are filled
by other than the producer, the name (or trade name) and plant number of
the packaging proprietor shall be substituted for that of the producer.
(b) Packages filled in processing. Except as otherwise provided in
this part, packages of spirits filled in processing shall be marked
with:
(1) The name of the processor, or his trade name;
(2) The plant number of the processor, such as ''DSP-KY-708'';
(3) The kind of spirits (in the case of an intermediate, the product
name shown on Form 5110.38);
(4) The serial number or lot identification number, as applicable,
and date of filling;
(5) Proof of spirits; and
(6) If manufactured under an approved formula, the serial number of
the formula.
(c) Real or trade names. The producer's real name or any trade name
authorized (as provided in 19.165), at the time of production, may be
placed on any package filled at the time of production gauge, or at the
time of original packaging of the spirits in wood when, as provided in
19.320, the spirits were not filled into wooden packages at the time of
production gauge. When spirits have been mingled under 19.346, the
proprietor may use any of the names represented in the mingled spirits,
but no other name, as the name of the producer to be marked on packages
filled with such mingled spirits. However, if the proprietor was the
actual producer of the spirits, he may in any case use his real name.
The processor's real name or any trade name authorized (as provided in
19.165) may be placed on any package filled with spirits during
processing operations.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
27 CFR 19.597 Kind of spirits.
(a) Designation. The designations as to kind of spirits required by
19.596 shall be in accordance with the classes and types of spirits set
out in 27 CFR Part 5, except that:
(1) Spirits distilled at more than 160 degrees of proof, which lack
the taste, aroma, and other characteristics generally attributed to
whisky, brandy, rum, or gin, and which are substantially neutral in
character, may be designated as ''Alcohol''. When alcohol is withdrawn
on determination of tax, the designation shall consist of the word
''Alcohol'' preceded or followed by a word or phrase descriptive of the
material from which the alcohol was produced.
(2) The designations for vodka, neutral spirits, or gin shall include
a word or phrase descriptive of the material from which the spirits so
designated were produced.
(3) Spirits distilled at less than 190 degrees of proof which lack
the taste, aroma, and other characteristics generally attributed to
whisky, brandy, rum, or gin, may be designated ''Spirits'', preceded or
followed by a word or phrase descriptive of the material from which
produced. However, spirits distilled on or after July 1, 1972, as
provided in this paragraph may not be designated ''Spirits grain'' or
''Grain spirits''.
(4) Spirits distilled from fruit at or above 190 degrees of proof, if
intended for use in wine production, shall be designated ''Neutral
Spirits -- Fruit'', preceded or followed by the name of the fruit from
which produced.
(5) Spirits distilled at not more than 160 degrees of proof from a
fermented mash of not less than 51 percent rye, corn, wheat, malted
barley, or malted rye grain, packaged in reused cooperage, may be
designated ''Whisky'' if further qualified with the words ''Distilled
from rye mash'' (or bourbon, wheat, malt, or rye malt mash, as the case
may be). However, such spirits shall, if distilled from a fermented
mash of not less than 80 percent corn, be designated ''Corn Whisky.''
(b) Change of designation. A proprietor may, on written application
to, and approval of the regional director (compliance), change the
original designation for spirits at any time, before their withdrawal
from bonded premises, to a new designation properly describing the
spirits in accordance with the provisions of this section.
(c) Other designations. If the proprietor proposes to produce
spirits for which a designation has not been prescribed, he shall first
make written application to the Director for a designation for such
spirits and such spirits shall be branded accordingly.
(d) Spirits for nonindustrial use. The provisions of this section
shall not be construed as authority for applying designations to spirits
withdrawn for nonindustrial use which designations do not comply with
provisions of 27 CFR Part 5.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
19.598 (Reserved)
27 CFR 19.599 Change of packages in storage.
When spirits are transferred from one package to another as
authorized in 19.345, each new package shall be given the same package
identification number and marks as the original package. The proprietor
shall prepare and sign a label to be affixed to the head of each new
package in the manner prescribed for affixing distilled spirits stamps.
The label shall be in the following form:
The spirits in this XXXXXXXXXX, (kind of cooperage)XXXXXXXXXX,
(Barrel or drum) package identification No. XXXXXXXXXX, were transferred
from aXXXXXXXXX, XXXXXXXXXX, (kind of cooperage)XXXXXXXXXX, (Barrel or
drum) onXXXXXXXXXX, (Date),
--
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
19.600 (Reserved)
27 CFR 19.601 Marks on containers of specially denatured spirits.
(a) General. Each package, case, and encased container of specially
denatured spirits filled on bonded premises shall be marked or labeled
to show:
(1) Quantity in gallons;
(2) Serial number or lot identification number;
(3) Plant number of the proprietor;
(4) Designation or abbreviation of the specially denatured spirits by
kind (alcohol or rum);
(5) Formula number; and
(6) Proof of spirits which were denatured at other than 190 degrees
of proof.
(b) Bottles. Each bottle shall be marked or labeled to show the
information prescribed in paragraph (a)(1), (3), (4), (5), and (6) of
this section.
(c) Alternate formulations. When spirits are denatured under a
formula authorizing a choice of types and quantities of denaturants, the
container or case shall be marked to show actual types and quantities of
denaturants used.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
27 CFR 19.602 Marks on containers of completely denatured alcohol.
Each container of completely denatured alcohol, except pipelines and
bulk conveyances, shall have marked on the head of the package, or side
of the can or carton, the name of the proprietor by whom the containers
were filled, the plant number where filled, the contents in wine
gallons, the apparent proof, the words ''Completely Denatured Alcohol'',
and the formula number.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended) (26 U.S.C.
5206))
19.603 (Reserved)
27 CFR 19.604 Caution label.
Each container of completely denatured alcohol containing five
gallons or less, sold or offered for sale, shall be labeled to show, in
plain, legible letters, the words ''Completely Denatured Alcohol'' and
the following statement ''Caution -- contains poisonous ingredients.''
The name and address of the denaturer may be printed on such label, but
no other extraneous matter will be permitted thereon without the
approval of the Director. The word ''pure'', qualifying denatured
alcohol, will not be permitted to appear on the label or the container.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-199,
50 FR 9162, Mar. 6, 1985)
27 CFR 19.605 Additional marks on portable containers.
(a) In addition to the other marks required by this part, portable
containers (other than bottles enclosed in cases) of spirits or
denatured spirits to be withdrawn from the bonded premises:
(1) Without payment of tax, for export, transfer to customs
manufacturing bonded warehouses, transfer to foreign-trade zones or
supplies for certain vessels and aircraft, shall be marked as provided
in 27 CFR Part 252; or
(2) Tax-free alcohol shall be marked with the word ''Tax-Free.''
(b) The proprietor may show other information such as brand or trade
name; caution notices and other material required by Federal, State, or
local law or regulations; wine or proof gallons; and plant control
data. However, marks or attachments shall not conceal, obscure,
interfere with or conflict with the markings required by this subpart.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
27 CFR 19.606 Marks on bulk conveyances.
(a) The proprietor shall securely attach to the route board, or other
suitable device, of each bulk conveyance used to transport spirits or
denatured spirits, a label to identify each conveyance or compartment as
follows:
(1) Name, plant number, and location of the consignor;
(2) Name, plant number, permit number, or registry number (as
applicable), and location of the consignee;
(3) Date of shipment;
(4) Quantity (proof gallons for spirits, wine gallons for denatured
spirits); and
(5) Formula number for denatured spirits.
(b) The provisions of paragraph (a) of this section shall not apply
when the conveyance is accompanied by documentation which contains the
information required by paragraph (a) of this section.
(c) In addition, export shipments shall conform to the requirements
of 27 CFR Part 252.
(d) Bulk conveyances used to transport articles or wine shall conform
to the requirements of Part 20 or 240 of this chapter, as applicable.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-199,
50 FR 9162, Mar. 6, 1985)
27 CFR 19.607 Marks on cases.
(a) Mandatory marks. Except for cases marked as provided in 19.608,
the following information shall be plainly marked on each case of
spirits filled in processing:
(1) Serial number;
(2) Kind of spirits;
(3) Plant number where bottled;
(4) Date filled;
(5) Proof; and
(6) Liters or proof gallons.
Cases removed for export, transfer to customs bonded warehouses or
customs manufacturing bonded warehouses, transfer to foreign-trade
zones, or for use as supplies on certain vessels and aircraft, shall
bear the additional marks required by 27 CFR Part 252.
(b) Other marks. In addition to the required marks on cases filled
in processing, the proprietor may include other marks such as;
(1) Name or trade name, and location of desired, of the bottler, and
in conjunction therewith the word ''Bottler'';
(2) For products actually distilled or processed by the proprietor,
his name or trade name, and location, if desired, and in conjunction
therewith the words ''Distiller'' or ''Processor'' as applicable;
(3) For products actually imported and bottled by the proprietor, the
words ''Imported and Bottled By'', followed by his name or trade name,
and location if desired;
(4) For products bottled for a dealer, the words ''Bottled For'',
followed by the name of such dealer;
(5) Other material required by Federal or State law and regulations;
or
(6) Labels or data describing the contents for commercial
identification or accounting purposes, or indicating payment of State or
local taxes.
The marks authorized by this paragraph shall not interfere with or
detract from the mandatory marks prescribed in paragraph (a) of this
section.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206); sec. 3(a), Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C.
5066))
27 CFR 19.608 Cases of industrial alcohol.
(a) Mandatory marks. Each case, including encased containers, of
alcohol bottled for industrial use in accordance with Subpart M of this
part shall be marked as applicable, to show --
(1) ''Alcohol'';
(2) Serial number or lot identification number;
(3) Plant number;
(4) Proof;
(5) Proof gallons;
(6) ''Tax-Free''; and
(7) Information required by 27 CFR Part 252, for cases withdrawn for
export, transferred to customs bonded warehouses, transferred to
foreign-trade zones, or supplies for certain vessels and aircraft.
(b) Other marks. Cases may be marked with other marks which do not
interfere with or detract from mandatory case marks in the manner
permitted by 19.607.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended, 1369, as
amended (26 U.S.C. 5206, 5235))
19.609 (Reserved)
27 CFR 19.610 Obliteration of marks.
Except as provided in 19.597(b), the marks required by this part to
be placed on any container or case shall not be destroyed or altered
before the container or case is emptied.
(Sec. 454, Pub. L. 98-369, 98 Stat. 494 (26 U.S.C. 5206))
(T.D. ATF-206, 50 FR 23952, June 7, 1985)
27 CFR 19.611 Relabeling and reclosing off bonded premises.
The proprietor of a distilled spirits plant may relabel, affix brand
labels, or reclose bottled taxpaid spirits on wholesale liquor dealer
premises or at a taxpaid storeroom on, contiguous to, adjacent to, or in
the immediate vicinity of the plant, if such wholesale liquor dealer
premises or taxpaid storeroom is operated in connection with the plant.
If products which are relabeled under this section were originally
bottled by another proprietor, the relabeling proprietor shall have on
file a statement from the original bottler consenting to the relabeling.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
(T.D. ATF-206, 50 FR 23952, June 7, 1985)
27 CFR 19.612 Authorized abbreviations to identify marks.
In addition to the abbreviations and symbols which are authorized in
this part for use in marking containers, the following abbreviations may
be used to identify certain marks:
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985)
27 CFR 19.612 Subpart S -- Liquor Bottle and Label Requirements
27 CFR 19.631 Scope of subpart.
The provisions of 19.632 through 19.639 of this subpart shall apply
only to liquor bottles having a capacity of 200 ml or more except where
expressly applied to liquor bottles of less than 200 ml capacity. The
provisions of 19.641 through 19.650 of this subpart shall apply to all
liquor bottles, regardless of size.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended, 1374, as
amended (26 U.S.C. 5206, 5301))
27 CFR 19.631 Liquor Bottle Requirements
27 CFR 19.632 Bottles authorized.
Liquor bottles for domestic use shall conform to the applicable
standards of fill provided in Subpart E of 27 CFR Part 5, including
those for liquor bottles of less than 200 ml capacity. The use of any
bottle size other than as authorized in Subpart E of 27 CFR Part 5 is
prohibited for the bottling of nonindustrial distilled spirits for
domestic purposes.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1374, as amended (26 U.S.C.
5301))
27 CFR 19.633 Distinctive liquor bottles.
(a) Application. A proprietor desiring approval of domestic liquor
bottles of distinctive shape or design, including bottles of less than
200 ml capacity, or, to use such distinctive liquor bottles, shall
submit ATF Form 5100.31 to the Director for approval. The applicant
shall certify as to the total capacity of a representative sample bottle
before closure (expressed in milliliters) on each copy of the form. In
addition, the applicant shall affix a readily legible photograph (both
front and back of the bottle) to the front of each copy of ATF Form
5100.31, along with the label(s) to be used on the bottle. The
applicant shall not submit an actual bottle or an authentic model unless
specifically requested to do so.
(b) Approval. Properly submitted ATF Forms 5100.31 for approval of
distinctive liquor bottles shall be approved by the Director if the
bottles are found to --
(1) Meet the requirements of 27 CFR Part 5;
(2) Be distinctive;
(3) Be suitable for their intended purpose;
(4) Not jeopardize the revenue; and
(5) Not be deceptive to the consumer.
The applicant shall keep a copy of the approved ATF Form 5100.31,
including an approved photograph (both front and back) of the
distinctive liquor bottle, on file at his premises. If ATF Form 5100.31
is disapproved, the applicant shall be notified of the Director's
decision and the reasons therefor.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1374, as amended (26 U.S.C.
5301))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-242,
51 FR 39525, Oct. 29, 1986
27 CFR 19.634 Receipt and storage of liquor bottles.
No proprietor shall accept shipment or delivery of liquor bottles
except from the manufacturer thereof, a supplier abroad, or another
proprietor. However, the regional director (compliance) may, pursuant
to letterhead application, authorize a proprietor to receive and reuse
liquor bottles assembled for such proprietor as provided in 27 CFR
194.263. Liquor bottles, including those of less than 200 ml capacity,
shall be stored in a safe and secure place, either on the proprietor's
qualified premises or at another location.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1374, as amended (26 U.S.C.
5301))
27 CFR 19.635 Bottles to be used for display purposes.
Liquor bottles may be furnished to liquor dealers for display
purposes, provided that each bottle is marked to show that it is to be
used for such purpose. The disposition of such bottles, showing names
and addresses of consignees, dates of shipment, and size, quantity, and
description of bottles, shall be included in the records required under
19.747.
(Approved by the Office of Management and Budget under control number
1512-0198)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1374, as amended (26 U.S.C.
5301))
(T.D. ATF-206, 50 FR 23952, June 7, 1985)
27 CFR 19.636 Bottles for testing purposes.
Proprietors may ship liquor bottles to persons for testing. The
disposition of such bottles, showing the name and address of the person
to whom the bottles are shipped, date of shipment, and the size and
number of bottles shipped, shall be included in the records required
under 19.747.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1374, as amended (26 U.S.C.
5301))
27 CFR 19.637 Bottles not consitituting approved containers.
The Director shall disapprove for use as a liquor bottle any bottle,
including a bottle of less than 200 ml capacity, which he determines to
be deceptive. Any such bottle is not an approved container for the
purposes of 19.581 of this part, and shall not be used for packaging
distilled spirits for domestic purposes.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1374, as amended (26 U.S.C.
5301))
27 CFR 19.638 Disposition of stocks of liquor bottles.
When a proprietor discontinues operations, or permanently
discontinues the use of a particular size or type of liquor bottle, the
stocks of such bottles on hand shall either be disposed of to another
person authorized to receive liquor bottles, or destroyed, including
disposition for purposes which will render them unusable as bottles.
However, on approval of a written application by the regional director
(compliance) of the region in which the proprietor's plant is located,
liquor bottles may be otherwise disposed of.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1374, as amended (26 U.S.C.
5301))
27 CFR 19.639 Use and resale of liquor bottles.
No proprietor shall use any liquor bottle except for packaging
distilled spirits, or dispose of any empty liquor bottle except to
another person authorized to receive liquor bottles or as provided in
19.638. Bottles may be furnished to others for display and testing
purposes as provided in 19.635 and 19.636, respectively.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1374, as amended (26 U.S.C.
5301))
27 CFR 19.639 Bottle Label Requirements
27 CFR 19.641 Certificate of label approval or exemption.
Proprietors are required by 27 CFR Part 5 to obtain approval of
labels, or exemption from label approval, for any label to be used on
bottles of spirits for domestic use and shall exhibit evidence of label
approval, or of exemption from label approval, on request of an ATF
officer.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.642 Statements required on labels under an exemption from
label approval.
All labels to be used on bottles of spirits for domestic use under an
exemption from label approval shall contain the applicable information
required in 19.643 through 19.650. Where a statement of age or age and
percentage is required, it shall have the meaning given, and be stated
in the manner provided in 27 CFR Part 5.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.643 Brand name, kind, alcohol content, and State of
distillation.
(a) Brand name and kind. The label of distilled spirits shall state
the brand name and kind, as set out in 27 CFR Part 5.
(b) Alcohol content. (1) Mandatory statement. The label of
distilled spirits shall state the alcohol content in
percent-alcohol-by-volume. Products such as ''Rock and Rye'' or similar
products containing a significant amount of solid material shall state
the alcohol content at the time of bottling as follows: ''Bottled at
XXX percent-alcohol-by-volume.''
(2) Optional statement. In addition, the label may also state the
alcohol content in degrees of proof if this information appears in
direct conjunction (i.e. with no intervening material) with the
statement expressed in percent-alcohol-by-volume. If both forms of
alcohol content are shown, the optional statement in degrees of proof
shall be placed in parentheses, in brackets, or otherwise distinguished
from the mandatory statement in percent-alcohol-by-volume to emphasize
the fact that both expressions of alcohol content mean the same thing.
(c) State of distillation. (1) Mandatory statement. If a whisky
produced in the United States was not produced in the State shown on the
label, the label shall show the State of distillation, except as
provided by paragraph (c)(2) or (c)(3) of this section. The Director
may, however, require the State of distillation to be shown on the label
or permit such other. labeling as may be necessary to preclude any
misleading or deceptive impression which might otherwise be created as
to the actual State of distillation.
(2) Exceptions. The State of distillation is not required to be
shown on labels of ''blended whisky'', ''a blend of straight whiskies'',
''spirit whisky'', ''light whisky'', or ''blended light whisky''. The
State of distillation may be prohibited on certain labels of ''light
whisky'' or ''blended light whisky'', in accordance with paragraph
(c)(3) of this section.
(3) Prohibited statement. The State of distillation may not be
shown, except as part of the name and address required by 27 CFR
5.36(a), on labels of ''light whisky'' or ''blended light whisky''
produced in a State which the Director finds to be associated by
consumers with an American type whisky.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201)
27 CFR 19.643 Brand name, kind, alcohol content, and State of
distillation.
The brand name, kind as set out in 27 CFR Part 5, and alcohol
content, expressed in proof or in percent-alcohol-by-volume, shall be
shown on the label. Products such as ''Rock and Rye'' or similar
products containing a significant amount of solid material shall state
the alcohol content at the time of bottling as follows: ''Bottled at
XXX percent-alcohol-by-volume'' or ''Bottled at XXX proof. Except in
the case of ''light whisky'', ''blended light whisky'', ''blended
whisky'', ''a blend of straight whiskies'', or ''spirit whisky'', the
State of distillation shall be shown on the label of any whisky produced
in the United States if the whisky is not distilled in the State given
in the address on the brand label. The Director may, however, require
the State of distillation to be shown on the label or permit such other
labeling as may be necessary to preclude any misleading or deceptive
impression which might otherwise be created as to the actual State of
distillation. In the case of ''light whisky'', as defined in 27 CFR
5.22(b)(3), the State of distillation shall not appear in any manner on
any label if the Director finds such State is associated by consumers
with an American type whisky (as provided in 27 CFR 5.22), except as
part of a name and address as set forth in 27 CFR 5.36(a).
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
(T.D. ATF-237, 51 FR 36395, Oct. 10, 1986)
27 CFR 19.644 Net contents.
The net contents of liquor bottles shall be shown on the label,
unless the statement of the net contents is permanently marked on the
side, front, or back of the bottle.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as ameded (26 U.S.C.
5201))
27 CFR 19.645 Name and address of bottler.
There shall be stated on the label of distilled spirits the phrase
''Bottled by'', ''packed by'', or ''Filled by'' immediately followed by
the name (or trade name) of the bottler and the place where such spirits
are bottled. If the bottler is the actual bona fide operator of more
than one distilled spirits plant engaged in bottling operations, there
may, in addition, be stated immediately following the name (or trade
name) of such bottler the addresses of such other plants. However:
(a) Where distilled spirits are bottled by or for the distiller
thereof, there may be stated, in lieu of the phrase ''Bottled by'',
''Packed by'', or ''Filled by'', followed by the bottler's name (or
trade name) and address, the phrase ''Distilled by'', followed by the
name (or trade name) under which the particular spirits were distilled,
or any trade name shown on the distiller's permit (covering the premises
where the particular spirits were distilled), and the address (or
addresses) of the distiller;
(b) Where ''straight whiskies'' of the same type which have been
produced in the same State by two or more different distillers are
combined (either at time of bottling or at a warehouseman's bonded
premises for further storage) and subsequently bottled and labeled as
''straight whisky,'' such ''straight whisky'' shall be labeled in
accordance with the requirements of the first paragraph of this section.
Where such ''straight whisky'' is bottled by or for the distillers
thereof, there may be stated on the label, in lieu of the requirements
of the first paragraph of this section, the phrase ''distilled by,''
followed by the names (or trade names) of the different distillers who
distilled a portion of the ''straight whisky,'' the addresses of the
distilleries where the ''straight whisky'' was distilled, and the
percentage of ''straight whisky'' distilled by each distiller (with a
tolerance of plus or minus 2 percent). In the case where ''straight
whisky'' is made up of a mixture of ''straight whiskies'' of the same
type from two or more different distilleries of the same proprietor
located within the same State, and where the ''straight whisky'' is
bottled by or for the proprietor thereof, such ''straight whisky'' may
be labeled, in lieu of the requirements of the first paragraph of this
section, with the phrase ''distilled by'' followed by the name (or trade
name) of the proprietor and the addresses of the different distilleries
which distilled a portion of the ''straight whisky.''
(c) Where distilled spirits are bottled by or for the proprietor of a
distilled spirits plant, there may be stated, in lieu of the phrase
''Bottled by'', ''Packed by'', or ''Filled by'', followed by the
bottler's name (or trade name) and address, the phrase ''Blended by'',
''Made by'', ''Prepared by'', ''Manufactured by'', or ''Produced by''
(whichever may be appropriate to the process involved), followed by the
name (or trade name) and the address (or addresses) of the distilled
spirits plant proprietor;
(d) On labels of distilled spirits bottled for a retailer or other
person who is not the actual distilled spirits plant proprietor of such
distilled spirits, there may also be stated the name and address of such
retailer or other person, immediately preceded by the words ''Bottled
for'', or ''Distributed by'', or other similar statement; and
(e) The label may state the address of the proprietor's principal
place of business in lieu of the place where the bottling, distilling or
processing operation occurred, if the address where the operation
occurred is indicated by printing, coding, or other markings, on the
label or on the bottle. The coding system employed will permit an ATF
officer to determine where the operation stated on the label occurred.
Prior to using a coding system, the distilled spirits plant proprietor
shall send a notice explaining the coding system to the regional
director (compliance) of each region where a label code is used.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
(T.D.ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D.ATF-259, 52
FR 41423, Oct. 28, 1987; T.D. ATF-260, 52 FR 42101, Nov. 3, 1987)
27 CFR 19.646 Age of whisky containing no neutral spirits.
In the case of whisky containing no neutral spirits, statements of
age and percentage shall be stated on the label as provided in 27 CFR
Part 5.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.647 Age of whisky containing neutral spirits.
In the case of whisky containing neutral spirits, the age of the
whisky or whiskies and the respective percentage by volume of whisky or
whiskies and neutral spirits, shall be stated on the label as provided
in Part 5 of this chapter.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.648 Age of brandy.
If brandy is aged for a period of less than two years, the age
thereof shall be shown on the label.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.649 Presence of neutral spirits and coloring, flavoring, and
blending materials.
The presence of neutral spirits or coloring, flavoring, or blending
materials shall be stated on labels in the manner provided in 27 CFR
Part 5.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.650 Country of origin.
On labels of imported distilled spirits there shall be stated the
country of origin in substantially the following form: ''Product of
-------------------- ,'' the blank to be filled in with the name of the
country or origin.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.650 Subpart T -- Closures
Source: T.D. ATF-206, 50 FR 23952, June 7, 1985.
27 CFR 19.661 General.
Each bottle or other container of spirits having a capacity of one
gallon (3.785 liters) or less shall bear a closure or other device
affixed in accordance with 19.662. The closure or other device shall be
affixed to the container prior to withdrawal from bond or customs
custody.
(Approved by the Office of Management and Budget under control number
1512-0461)
(Sec. 454, Pub. L. 98-369, 98 Stat. 494 (26 U.S.C. 5301))
27 CFR 19.662 Affixing closures.
Closures or other devices on containers having a capacity of one
gallon (3.785 liters) or less shall be securely affixed to the
containers so as to leave a portion remaining on the container when the
container is opened. In addition, the closures or other devices shall
be constructed in such a manner as to require that they be broken to
gain access to the contents of the containers.
(Sec. 454, Pub. L. 98-369, 98 Stat. 494 (26 U.S.C. 5301))
27 CFR 19.663 Reclosing.
Bottles of distilled spirits filled on bonded premises may be
reclosed under the provisions of Subpart M of this part. Bottles of
distilled spirits to which closures or other devices have been affixed
may also be reclosed under the provisions of 19.611.
(Sec. 454, Pub. L. 98-369, 98 Stat. 494 (26 U.S.C. 5215))
27 CFR 19.663 Subpart U -- Return of Spirits to Bonded Premises and Voluntary Destruction
27 CFR 19.663 Returns
27 CFR 19.681 Return of taxpaid spirits to bonded premises.
(a) General. This section and 19.682 pertain only to taxpaid
spirits returned to bonded premises under 26 U.S.C. 5215(a). The return
of taxpaid bottled spirits to bonded premises solely for relabeling or
reclosing is covered in 19.393.
(b) Return. Distilled spirits on which the tax has been paid or
determined may only be returned to the bonded premises of a distilled
spirits plant under this section for:
(1) Destruction, in accordance with 19.691;
(2) Denaturation, in accordance with Subpart N;
(3) Redistillation, in accordance with Subpart K;
(4) Reconditioning; or
(5) Rebottling.
(c) Claims. Claims for credit or refund of tax on spirits returned
to bonded premises shall be filed as provided in, and accompanied by the
information prescribed by, 19.42.
(d) Applicability of 26 U.S.C. Chapter 51. All provisions of 26
U.S.C. Chapter 51 and this part, applicable to spirits in ATF bond,
shall be applicable to spirits when returned to bonded premises under
this section. The provisions of this subpart do not apply to taxpaid
bottled spirits returned to bond solely for relabeling or reclosing and
under the provisions of Subpart M of this part.
(Sec. 807, Pub. L. 96-39, 93 Stat. 285 (26 U.S.C. 5215))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-206,
50 FR 23952, June 7, 1985)
27 CFR 19.682 Receipt and gauge of returned taxpaid spirits.
(a) Dump. Unless returned in the sealed metal drums in which they
were withdrawn, spirits returned to bonded premises shall be immediately
dumped.
(b) Gauge. Spirits returned under 19.681 shall be gauged upon
receipt on bonded premises. Such gauge may be established on the basis
of case markings and label information, as provided in 19.91.
(c) Supporting documents. (1) Proprietors must have on file at the
plant where spirits are returned to bond such documentation as is
necessary to establish the amount of tax for which a claim for credit or
refund may be allowed. Proprietors shall maintain credit memoranda or
comparable financial records evidencing the return of each lot of
spirits.
(2) If the spirits contain eligible wine or eligible flavors, the
proprietor shall also have on file a copy of the record of tax
determination prescribed by 19.761, or other documentation which
establishes the amount of tax for which a claim for credit or refund may
be allowed. In lieu of establishing the actual effective tax rate of a
product, the proprietor may claim refund or credit based on the lowest
effective tax rate applied to the product.
(Sec. 807, Pub. L. 96-39, 93 Stat. 285 (26 U.S.C. 5215); Sec. 807,
Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207); Sec. 201, Pub. L.
85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201); Sec. 6, Pub. L.
96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-297,
55 FR 18064, Apr. 30, 1990)
27 CFR 19.683 Return of recovered denatured spirits and recovered
articles.
Recovered denatured spirits and recovered articles may be returned
for restoration or redenaturation to the bonded premises of any plant
authorized to denature spirits, in accordance with the provisions of 27
CFR Part 20. If restoration requires redistillation, the recovered
denatured spirits or recovered articles may be returned for that purpose
to bonded premises of a plant authorized to produce or process spirits.
Recovered denatured spirits or recovered articles shall be gauged on
receipt.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1363, as amended, 1372, as
amended (26 U.S.C. 5223, 5273))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-199,
50 FR 9162, Mar. 6, 1985)
27 CFR 19.684 Articles and spirits residues received for
redistillation.
Articles manufactured under 27 CFR Part 20, and spirits residues of
manufacturing processes related thereto, may be received on the bonded
premises of a distilled spirits plant authorized to produce or process
distilled spirits, for the recovery by redistillation of the distilled
spirits contained in those materials. The proprietor shall gauge the
materials when received.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1365, as amended (26 U.S.C.
5223))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-199,
50 FR 9162, Mar. 6, 1985)
27 CFR 19.685 Return of recovered tax-free spirits, and spirits and
denatured spirits withdrawn free of tax.
(a) General. Specially denatured spirits withdrawn free of tax under
the applicable provisions of 27 CFR Part 252 for exportation or for
deposit in a foreign-trade zone, and spirits or denatured spirits
withdrawn free of tax under the applicable provisions of 27 CFR Part 20
or 22, may be returned: (1) To bonded premises of any distilled spirits
plant authorized to produce or process distilled spirits, for
redistillation; or (2) To any bonded premises of a distilled spirits
plant pending subsequent lawful withdrawal free of tax. Recovered
tax-free spirits may, as provided in 27 CFR Part 22, be returned for
redistillation to bonded premises of any distilled spirits plant
authorized to produce or process distilled spirits or to any bonded
premises of a distilled spirits plant for restoration (not including
redistillation). The return shall be made under the applicable
provisions of this part and 27 CFR Part 20, 22, or 252, as appropriate.
(b) Bonding requirements. Before spirits or denatured spirits are
returned to bonded premises, except spirits or denatured spirits
returned for redistillation, the proprietor shall file a consent of
surety on Form 1533 to extend the terms of the operations or unit bond
to cover the return of the spirits. The proprietor may file one consent
of surety on the bond to extend the terms thereof to cover all spirits
which may be returned.
(c) Procedure. When recovered tax-free spirits, spirits, or
denatured spirits are received, they shall be gauged. When containers
of spirits removed for export are returned to bond, pending subsequent
removal for a purpose other than export, the export marks shall be
obliterated.
(Sec. 3, Act of June 13, 1934, 48 Stat. 999, as amended (19 U.S.C.
81c); sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended, 1365, as
amended (26 U.S.C. 5001, 5223))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-199,
50 FR 9162, Mar. 6, 1985)
27 CFR 19.686 Return of spirits withdrawn without payment of tax.
(a) Spirits withdrawn for export. Spirits lawfully withdrawn without
payment of tax under the provisions of 27 CFR Part 252 for exportation,
or for transfer to a customs bonded warehouse or a customs manufacturing
bonded warehouse, or for deposit in a foreign-trade zone, or for use on
vessels and aircraft, and not so exported, transferred, deposited, or
used (or laden for use) on a vessel or aircraft, may be returned, under
the applicable provisions of this part and 27 CFR Part 252: (1) To the
bonded premises of any plant authorized to produce or process distilled
spirits, for redistillation; or (2) To the bonded premises from which
withdrawn pending subsequent removal for a lawful purpose.
(b) Spirits withdrawn for use in wine production. Wine spirits
withdrawn under 19.532 for use in wine production, and not so used, may
be returned to the bonded premises of a distilled spirits plant. The
consignee proprietor shall obtain approval, as provided in 19.506. The
wine spirits shall be removed from the winery in accordance with the
provisions of 27 CFR Part 240.
(c) Spirits withdrawn for research, development, or testing. Spirits
withdrawn without payment of tax, under the provisions of Subpart V of
this part, for research, development, or testing may be returned to the
bonded premises of the distilled spirits plant from which withdrawn.
After returning these spirits to bonded premises, they shall be
destroyed, returned to containers, or returned to vessels in the
distilling system containing similar spirits.
(d) Procedure. When spirits are received, they shall be gauged by
the proprietor. When spirits which were removed for exportation are
returned to bonded premises pending subsequent removal for a purpose
other than exportation, all export marks on the containers in which the
spirits are returned shall be obliterated.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365, as
amended, 1382, as amended (26 U.S.C. 5214, 5223, 5373); sec. 3, Pub.
L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-206,
50 FR 23952, June 7, 1985)
27 CFR 19.687 Return of spirits withdrawn for export with benefit of
drawback.
Subject to the provisions of 27 CFR 252.197 through 252.199, whole or
partial shipments of spirits withdrawn for export with benefit of
drawback may be returned to: (a) The bonded premises of the distilled
spirits plant, pursuant to 19.681, or (b) to a wholesale liquor dealer
or taxpaid storeroom. Claims filed by proprietors on ATF Form 5110.30
which include the returned spirits shall be reduced by the amount of tax
paid or determined on the returned spirits.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C.
5062); sec. 807, Pub. L. 96-39, 93 Stat. 285 (26 U.S.C. 5215))
27 CFR 19.688 Abandoned spirits.
Spirits abandoned to the United States may be sold, without payment
of the tax, to a proprietor of a plant for denaturation or for
redistillation and denaturation, if the plant is authorized to denature
or redistill and denature spirits. These spirits shall be kept apart
from all other spirits or denatured spirits until denatured. The
receipt and gauging provisions of 19.683 are applicable to these
spirits.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5243))
27 CFR 19.688 Voluntary Destruction
27 CFR 19.691 Voluntary destruction.
(a) General. Spirits, denatured spirits, articles, or wines in bond
may be voluntarily destroyed as provided in this section. The tax
liability on spirits, denatured spirits, articles, or wines so destroyed
is extinguished.
(b) Wine notice. Wine may be destroyed in bond only after the
proprietor has filed notice with the regional director (compliance)
stating the kind and quantity of wine to be destroyed and the date and
manner in which the wine is to be destroyed. The wine may be destroyed
after such notice has been filed.
(c) Gauging. A proprietor shall gauge spirits, denatured spirits,
articles, or wines to be destroyed. Gauges of spirits in bottles may be
established on the basis of legible case markings and label information
when:
(1) The bottles are full;
(2) There is no evidence that the bottles have been tampered with.
(d) Off bonded premises. Spirits, denatured spirits, articles or
wines may be removed and destroyed at a location off bonded premises if
the proprietor has filed a consent of surety to cover such removal. If
the destruction is accomplished off plant premises, the proprietor shall
ensure compliance with applicable Federal, State, and local
environmental laws and regulations.
(e) Record of destruction. The proprietor shall record the
destruction of spirits, denatured spirits, articles, or wines as
provided in 19.767.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended, 1381, as
amended (26 U.S.C. 5008, 5370))
27 CFR 19.691 Subpart V -- Samples of Spirits
27 CFR 19.701 Spirits withdrawn from bonded premises.
(a) Samples withdrawn from bonded premises. The proprietor may
withdraw spirits without payment of tax, or wine spirits or brandy free
of tax, to the proprietor's laboratory, the laboratory of an affiliated
or subsidiary corporation, or, if approved by the regional director
(compliance), to a recognized commercial laboratory for testing or
analysis (other than consumer testing or other market analysis) to
determine the quality or character of the finished product. The
quantity of spirits so withdrawn shall not exceed the amount necessary
for conduct of the proprietor's operations.
(b) Customer samples. A quantity of spirits not exceeding 1 liter
may be furnished to a prospective purchaser for quality testing (other
than consumer testing or other market analysis) only if a bona fide
written or oral purchase agreement exists which is contingent upon
quality approval by the prospective purchaser; except that a sample not
to exceed 1 liter may be furnished to a prospective customer for quality
testing in anticipation of a purchase agreement if the customer is
authorized to receive bulk spirits for industrial use.
(c) Research or development. Spirits may be withdrawn without
payment of tax for research, development, or testing (other than
consumer testing or other market analysis) of processes, systems,
materials or equipment relating to distilled spirits or distilled
spirits plant operations. The amount withdrawn shall be limited to an
amount necessary for conduct of the testing, research or development.
If the testing, research or development is to be conducted by other than
the proprietor, the proprietor shall secure a written statement,
executed by the consignee, agreeing that he will maintain records of the
receipt, use, and disposition of all spirits received by him and that
those records and operations will be available during regular business
hours for inspection by ATF officers.
(d) Conditions. (1) Records will be maintained in accordance with
19.766 of all spirits taken or withdrawn under the provisions of this
section.
(2) Remnants or residues of spirits withdrawn but not used during
testing, research or development shall be destroyed or returned to the
bonded premises for storage with similar products or entry in the
continuous distilling system.
(e) Limitation. The regional director (compliance) shall proceed to
collect the tax on any spirits withdrawn under this section which are
found to have been withdrawn, used or disposed of in a manner not
authorized by this section.
(f) Losses. When spirits are lost prior to being used for the
authorized purpose, the proprietor shall either pay the tax or file a
claim for remission of tax as prescribed by 19.41.
(Sec. 201, Pub. L. 86-859, 72 Stat. 1362, as amended, 1382, as
amended (26 U.S.C. 5214, 5173))
27 CFR 19.702 Samples used on bonded premises.
The proprietor may take samples of spirits for research, development,
testing, or laboratory analysis conducted in a laboratory located on the
bonded premises of the distilled spirits plant. The applicable
purposes, conditions and limitations for samples taken pursuant to
19.701 shall also apply to samples taken as authorized by this section.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1382, as
amended (26 U.S.C. 5008))
27 CFR 19.703 Taxpayment of samples.
When tax is required to be paid on samples:
(a) If the proprietor is qualified to defer payment of tax, the tax
shall be included in the proprietor's semimonthly tax return on Form
5000.24.
(b) If the proprietor is not qualified to defer the payment of tax,
the tax shall be paid on a prepayment tax return on Form 5000.24.
(T.D. ATF-219, 50 FR 51388, Dec. 17, 1985)
27 CFR 19.704 Labels.
(a) On each container of spirits to be withdrawn under the provisions
of 19.701, the proprietor shall affix a label showing the following
information:
(1) Purpose for which withdrawn;
(2) Kind of spirits;
(3) Size and the proof of the sample, if known;
(4) If the spirits are removed to other then adjacent or contiguous
premises of the proprietor, the name and address of the consignee;
(5) The proprietor's name, and plant number; and
(6) The date taken.
(b) The labeling required by paragraph (a) of this section is not
necessary when sample containers bear an approved label pursuant to 27
CFR Part 5 and Subpart S of this part and the sample is removed from
bonded premises to the general premises of the same distilled spirits
plant.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended, 1362, as
amended, 1382, as amended (26 U.S.C. 5206, 5214, 5373))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-206,
50 FR 23952, June 7, 1985)
27 CFR 19.704 Subpart W -- Records and Reports
27 CFR 19.704 General
27 CFR 19.721 Records.
(a) In General. (1) The records to be maintained by proprietors
shall include:
(i) All individual transaction forms, records, and summaries
specifically required by this part;
(ii) All supplemental, auxiliary, and source data utilized in the
compilation of required forms, records, and summaries, and for
preparation of reports, returns, and claims; and
(iii) Copies of notices, reports, returns, and approved applications
and other documents relating to operations and transactions.
(2) The records required by this part may consist of the proprietor's
commercial documents, rather than records prepared expressly to meet the
requirements of this part, if such documents contain all the details
required by this part to be recorded, are consistent with the general
requirements of clarity and accuracy, and do not result in difficulty in
their examination.
(b) Accounts. The records required by this part to be maintained by
proprietors shall be arranged into three primary operational accounts:
(1) Production,
(2) Storage, and
(3) Processing.
Records shall indicate receipts, movements between accounts,
transfers in bond, or withdrawals of spirits, denatured spirits,
articles, or wines.
(c) Exceptions. The term ''records'' as used in this subpart does
not include copies of qualifying documents required under Subpart G, or
of bonds required under Subpart H of this part.
(d) Special provisions. See 27 CFR 70.22 for information with
respect to ATF examination of financial records and books of account.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.722 Conversion between metric and U.S. units.
When liters are converted to wine gallons, the quantity in liters
shall be multiplied by 0.264172 to determine the equivalent quantity in
wine gallons. Cases containing the same quantity of spirits of the same
proof in metric bottles may be converted to U.S. units by multiplying
the liters in one case by the number of cases to be converted, as
follows: (a) If the conversion from liters to U.S. units is made
before multiplying by the number of cases, the quantity in U.S. units
shall be rounded to the sixth decimal; or (b) If the conversion is made
after multiplying by the number of cases, the quantity in U.S. units
shall be rounded to the nearest hundredth. Once converted to wine
gallons, the proof gallons of spirits in cases shall be determined as
provided in 27 CFR 30.52.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.723 Maintenance and preservation of records.
(a) Place of maintenance. Records required by this part shall be
prepared and kept by the proprietor at the plant where the operation or
transaction occurs and shall be available for inspection by any ATF
officer during business hours.
(b) Reproduction of original records. (1) Whenever any record,
because of its condition, becomes unsuitable for its intended or
continued use, the proprietor shall reproduce such record, by a process
approved by the regional director (compliance) under 19.725 for
reproducing records, and such reproduction shall be treated and
considered for all purposes as though it were the original record.
(2) All provisions of law applicable to the original record shall be
applicable to such reproductions.
(c) Retention of records. (1) Records required by this part shall be
preserved for a period of not less than three years from the date
thereof or the date of the last entry required to be made thereon,
whichever is later. However, the regional director (compliance) may
require records to be kept for an additional period not exceeding three
years in any case where such retention is deemed necessary or advisable
for the protection of the revenue.
(2) The period for retention of records prescribed in paragraph
(c)(1) of this section shall not apply to copies of outstanding approved
formulas or to copies of formulas which form the basis for claims for
credit or refund of taxes on spirits returned to bonded premises. A
copy of any such formula shall be kept by the proprietor at the plant
where spirits are processed subject to the formula or at the plant where
such spirits are received.
(d) Data processing. (1) Notwithstanding any other provision of this
section, record data maintained on data processing equipment may be kept
at a location other than the plant premises if the original transaction
(source) records required by 19.736-19.779 are kept available for
inspection at the plant premises.
(2) Data which has been accumulated on cards, tapes, discs, or other
accepted record media must be retrievable within five business days.
(3) The applicable data processing program shall be made available
for examination if requested by an ATF officer.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.724 Modified forms.
(a) Application. Proprietors desiring to modify prescribed forms
shall submit an application to the Director, through the regional
director (compliance). The application shall be accompanied by:
(1) A copy of each proposed form with typical entries; and
(2) A statement showing the need for use of the modified forms.
Modified forms shall not be used until approved by the Director.
(b) Restrictions. The use of modified forms shall not relieve a
proprietor from any requirement of this part. The Director may require
a proprietor to immediately discontinue the use of any modified form
when such use is found to pose administrative problems.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.725 Photographic copies of records.
(a) Application. Proprietors who desire to record, copy or reproduce
records, required by this part, by any process which accurately
reproduces or forms a durable medium for so reproducing the original of
such records, shall apply to the regional director (compliance) for
permission to do so, describing:
(1) The records to be reproduced,
(2) The reproduction process to be employed,
(3) The manner in which the reproductions are to be preserved, and
(4) The provisions to be made for examining, viewing, and using such
reproductions.
(b) Approval. The regional director (compliance) shall not approve
any application unless the manner of preservation of the reproductions
and the provisions for examining, viewing, and using such reproductions
are satisfactory.
(c) Conditions. Whenever records are reproduced under this section,
the reproduced records shall be preserved in conveniently accessible
files, and provisions shall be made for examining, viewing, and using
the reproduced record the same as if it were the original record, and it
shall be treated and considered for all purposes as though it were the
original record. All provisions of law and regulations applicable to
the original shall be applicable to the reproduced record. As used in
this section, ''original record'' shall mean the record required by this
part to be maintained or preserved by the proprietor, even though it may
be an executed duplicate or other copy of the document.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended, (26 U.S.C
5555))
27 CFR 19.726 Authorized abbreviations to identify spirits.
The following abbreviation may be used, either alone or in
conjunction with descriptive words, to identify the kind of spirits on
forms or records:
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
27 CFR 19.726 Records
27 CFR 19.731 General.
(a) Entries. (1) Each entry required by this part to be made in
daily records shall be made on the day on which the operation or
transaction occurs.
(2) When the proprietor prepares supplemental or auxiliary records
concurrent with the individual operation or transaction, and these
records contain all the required information with respect to the
operation or transaction, entries in daily records may be deferred not
later than the close of business the third business day succeeding the
day on which the operation or transaction occurs.
(b) Content. (1) All entries in the daily records required by this
subpart shall show the date of the operation or transaction.
(2) Daily records shall accurately and clearly reflect the details of
each operation or transaction and, as applicable, contain all data
necessary to enable:
(i) Identification and proper marking and labeling of spirits,
denatured spirits, or wines;
(ii) Proprietors to prepare summaries, reports, and returns required
by this part; and
(iii) ATF officers to:
(A) Verify and trace the quantity and movement of materials, spirits,
denatured spirits, wines, or alcoholic flavoring materials involved in
each transaction or operation;
(B) Verify tax determinations and claims; and
(C) Ascertain whether there has been compliance with law and
regulations.
(c) Format. (1) Proprietor's copies of prescribed forms which bear
all required details shall be utilized as daily records.
(2) In instances when a form is not prescribed, the records required
by this subpart shall be those commercial records used by the proprietor
in his accounting system and shall bear all required details.
(3) Daily records required by this part shall be so maintained that
they clearly and accurately reflect all mandatory information. Where
the format or arrangement of the daily records is such that the
information is not clearly or accurately reflected, the regional
director (compliance) may require a format or arrangement which will
clearly and accurately reflect the information.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.732 Details of daily records.
The daily records required by this part shall conform to the
following requirements:
(a) Spirits shall be recorded by kind and by quantity in proof
gallons, except as provided in 19.751.
(b) Denatured spirits shall be recorded by formula number and by
quantity in wine gallons.
(c) Distilling materials produced on the premises shall be recorded
by kind and by quantity in wine gallons. Chemical byproducts containing
spirits, articles, spirits residues, and distilling materials received
on the premises shall be recorded by kind, by percent of alcohol by
volume, and by quantity in wine gallons. However, when nonliquid
distilling materials which are not susceptible to such quantitative
determination are received, the quantity of such materials may be
determined by weight and shall be so recorded, and the alcohol content
need not be recorded. When it can be shown that it is impractical to
weigh or otherwise determine the exact quantity of such nonliquid
materials, the proprietor may estimate the weight or volume of the
material.
(d) Wines shall be recorded by kind, by quantity in wine gallons, and
by percent of alcohol by volume.
(e) Alcoholic flavoring materials shall be recorded by kind, formula
number (if any) and by quantity in proof gallons.
(f) Containers (other than those bearing lot identification numbers)
or cases involved in each operation or transaction shall be recorded by
type, serial number, and the number of containers (including identifying
marks on bulk conveyances), or cases. However, spirits withdrawn in
cases may be recorded without the serial numbers of the cases, unless
the regional director (compliance) requires such recording. Package
identification numbers, number of packages, and proof gallons per
package shall be recorded on deposit record in the storage account
reflecting production gauges or filling of packages from tanks, however,
only the lot identification, number of packages, and proof gallons per
package need be shown for transactions in packages of spirits unless
package identification numbers are specifically required by this part.
(g) Materials intended for use in the production of spirits shall be
recorded by kind and by quantity, recording liquids in gallons and other
materials in pounds, and giving the sugar content for molasses.
(h) The name and address of the consignee or consignor, and if any,
the plant number or industrial use permit number of such person, shall
be recorded for each receipt or removal of materials, spirits, denatured
spirits, articles, spirits residues, and wine.
(i) The serial number of the tank used shall be recorded for each
operation or transaction.
(j) The rate of duty paid on imported spirits shall be shown on the
transaction forms or records.
(k) Records shall identify imported spirits, spirits from Puerto
Rico, and spirits from the Virgin Islands, or the records shall show
that a distilled spirits product contains such spirits.
(l) Records shall identify spirits that are to be used exclusively
for fuel use.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.732 Production Account
27 CFR 19.736 Daily production records.
(a) Spirits production. Each proprietor shall maintain daily
production account records of production operations showing:
(1) The receipt of fermenting material or other nonalcoholic material
intended for use in the production of spirits.
(2) The receipt and use of spirits, denatured spirits, articles, and
spirits residues received for redistillation.
(3) The fermenting material set in each fermenter or other material
used in the production of spirits.
(4) The distilling material produced, received for production, and
used in production of spirits, or destroyed or removed from the premises
before being distilled (including the residue of beer returned to the
producing brewery).
(5) The gauge of spirits in each receiving tank, the production gauge
(in proof gallons) of spirits removed from each tank, and the
transaction form or record and its serial number covering each removal.
The details of individual packages filled pursuant to production gauge
for immediate withdrawal from bonded premises shall also be recorded.
(6) The fermenting materials or other nonalcoholic materials used or
removed from the premises.
(7) The quantity and testing for alcoholic content of fusel oil or
other chemicals removed from the production system and the disposition
thereof with the name of the consignee, if any.
(8) The kind and quantity of distillates removed from the production
system pursuant to 19.322.
(9) The kind and quantity of spirits, lost or destroyed prior to
production gauge. Records pertaining to the production account shall be
maintained in such a manner that the spirits produced may be traced
through the distilling system to the mash or other material from which
produced, and the identity of the spirits thus traced may be clearly
established.
(b) Byproduct spirit production. Each proprietor who manufactures
substances other than spirits, in a process which produces spirits as a
byproduct, shall maintain daily production records as to each such
process showing:
(1) The kind and quantity of materials received, unless included in
records maintained under paragraph (a) of this section.
(2) The spirits produced and disposed of.
(3) The kind and quantity of other substances produced.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985)
27 CFR 19.736 Storage Account
27 CFR 19.740 Daily storage records.
(a) General. Proprietors shall maintain daily records in the storage
account which shall show for each kind of spirits or wine, as
applicable:
(1) Spirits or wines received for deposit in storage;
(2) Spirits mingled;
(3) Spirits in tanks;
(4) Spirits or wines filled into packages from tanks and retained for
storage;
(5) Spirits of less than 190 degrees of proof or wines transferred
from one tank to another;
(6) Spirits returned to bond;
(7) Spirits or wines voluntarily destroyed;
(8) Spirits or wines lost during storage;
(9) The transfer of spirits or wine from one package to another;
(10) The addition of oak chips to spirits and the addition of caramel
to brandy or rum; and
(11) The disposition of spirits or wines.
(b) Records covering deposits. The proprietor's copies of gauge
records, transfer records, or tank records of wines or spirits of less
than 190 degrees of proof covering: deposit in the storage account of
spirits received from the production account, from customs custody, or
by return to bond under Subpart U of this part, or of wines or spirits
from other bonded premises; packages of spirits or wines filled from
tanks and retained in the storage account after mingling; and wines or
spirits of less than 190 degrees of proof transferred from one tank to
another, shall be utilized by the proprietor to record wines or spirits
deposited in the storage account. The proprietor shall enter the date
of deposit of the spirits in storage on the record. Files of deposit
records shall be maintained for spirits in packages and such files shall
be arranged by producers (by warehouseman in the case of blended rums or
brandies and for spirits of 190 degrees or more of proof, by the
warehouseman who received the spirits from customs custody in the case
of imported spirits, and by producer in the Virgin Islands or Puerto
Rico in the case of Virgin Islands or Puerto Rican spirits), in
chronological order according to the date of deposit in the storage
account, and, when possible, in sequence by lot identification for
packages. (For the purpose of records under this section spirits
produced under trade names shall be treated as being produced under the
real name of the proprietor (producer).) Also, files of deposit records
shall be maintained, in the manner prescribed by 19.742, for wines and
for spirits of less than 190 degress of proof in tanks in the storage
account with a separate file for each tank of wines or spirits. In the
case of spirits of 190 degrees or more of proof deposited in tanks in
the storage account, the proprietor shall maintain a separate
consolidated file of deposit records for all tanks, separately as to
gin, vodka, and other spirits as applicable, of all such domestic
spirits; all such imported spirits duty paid at the beverage rate; all
such imported spirits duty paid at the nonbeverage rate; all such
Virgin Islands spirits; and all such Puerto Rican spirits. Such files
shall be arranged chronologically by date of deposit in the warehouse.
(c) Records covering withdrawals. When wines or spirits other than
spirits of 190 degrees or more of proof in tanks in the storage account,
are withdrawn from the storage account the proprietor shall note on the
record of deposit, the date and disposition of the spirits so that the
files shall currently reflect the spirits remaining in the storage
account. When spirits of 190 degrees or more of proof are withdrawn
from tanks in the storage account the record of deposit need not be
noted, but semi-annually (as of June 30 and December 31) the proprietor
shall remove from his consolidated files of active deposit records all
such records in excess of those required to cover the quantity of
spirits shown as remaining in tanks. The deposit records so removed
shall be those covering spirits first deposited in the storage account.
(Sec. 807, Pub. L. 96-39 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.741 Package summary records.
(a) General. Each warehouseman shall keep current summary records
for each kind of spirits or wines in packages, to show the spirits or
wines deposited in, withdrawn from, and remaining in the storage
account. Separate accounting records shall be kept for domestic
spirits, imported spirits, Virgin Islands spirits, Puerto Rican spirits,
and wine. Package accounts for spirits may be kept by either the season
or the year the packages were filled with spirits.
(b) Arrangement. Package summary records shall be prepared and
arranged separately:
(1) For domestic spirits of less than 190 degrees of proof,
alphabetically by State and numerically by the plant number and name of
the producer or warehouseman.
(2) For domestic spirits of 190 degrees or more of proof,
alphabetically by State, and numerically by the plant number and name of
the warehouseman.
(3) For imported spirits, alphabetically by State and numerically by
the plant number and name of the warehouseman who received the spirits
from customs custody.
(4) For Puerto Rican or Virgin Islands spirits, alphabetically by the
name of the producer in Puerto Rico or the Virgin Islands.
(5) For wine, by kind and tax rate imposed by 26 U.S.C. 5041.
(c) Details. Package summary records shall show the following
details:
(1) The date the summarized transactions occurred;
(2) For spirits, the number of packages and the proof gallons
contained therein;
(3) For wine, the number of packages and the wine gallons contained
therein;
(4) Gains or shortages disclosed by inventory or when an account is
closed; and
(5) Gallon balances on summary records for spirits and wines
remaining in the account at the end of each month.
(d) Summarization. Package summary records shall be consolidated at
the end of each month, or for lesser periods when required by the
regional director (compliance), to show for all types of containers and
kinds of spirits, the total proof gallons received in, withdrawn from,
and remaining in the storage account.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.742 Tank record of wine or spirits of less than 190 degrees
of proof.
(a) General. Proprietors shall keep a record for each tank
(including bulk conveyance) containing wine or spirits of less than 190
degrees of proof to show deposits into, withdrawals from, and the
balance remaining in each tank in the storage account. A new record
shall be prepared each time wine or spirits are deposited in an empty
tank. Except as otherwise provided in this section, each transaction
shall be recorded on the day the transaction occurs.
(b) Arrangement. Tank records shall be prepared and arranged:
(1) For domestic spirits, alphabetically by State, and numerically by
(i) the plant number and name of the producer, or, (ii) for blended rums
or brandies, the plant number and name of the warehouseman;
(2) For imported spirits, alphabetically by State, and numerically by
the plant number and name of the warehouseman;
(3) For Puerto Rican or Virgin Islands spirits, alphabetically by the
name of the producer in Puerto Rico or the Virgin Islands; and
(4) For wine, by kind and tax rate imposed by 26 U.S.C. 5041.
(c) Details. Tank records shall show the following details:
(1) Tank record serial number, beginning with ''1'' for each record
initiated on or after January 1;
(2) Date of each transaction;
(3) Identification of the tank;
(4) Kind of wine or spirits;
(5) Number and average proof gallon content of packages of spirits
dumped in the tank, or a notation indicating the deposit in the tank of
spirits by pipeline;
(6) Wine gallons of wine, or proof gallons of spirits deposited;
(7) If subject to age, the age of the youngest spirits in years,
months and days, each time spirits are deposited;
(8) Wine gallons of wine, or proof gallons of spirits withdrawn;
(9) Related transaction form or record and its serial number for
deposits or withdrawals;
(10) Wine gallons of wine, or proof gallons of spirits remaining in
the tank, recorded at the end of each calendar month; and
(11) Gain or loss disclosed by inventory or on emptying of the tank.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.743 Tank summary record for spirits of 190 degrees or more of
proof.
(a) General. Proprietors shall keep a tank summary record for
spirits of 190 degrees or more of proof held in tanks to show the proof
gallons deposited into, withdrawn from, and remaining in tanks in the
storage account. A separate tank summary record shall be prepared for
each kind of spirits of 190 degrees or more of proof. Entries shall be
made for each day in which a transaction occurs, and shall be recorded
as a summary of the individual transactions shown on the deposit
records.
(b) Arrangement. Tank summary records shall be prepared and
arranged:
(1) For domestic spirits, alphabetically by State, and numerically by
the plant number and name of the warehouseman;
(2) For imported spirits, alphabetically by State, and numerically by
the plant number of the warehouseman who received the spirits from
customs custody; and
(3) For spirits from Puerto Rico or the Virgin Islands,
alphabetically by the name of the producer in Puerto Rico or the Virgin
Islands.
(c) Details. Tank summary records shall show the following details:
(1) Kind of spirits;
(2) Date of transactions summarized;
(3) Proof gallons deposited;
(4) Proof gallons withdrawn;
(5) Proof gallons remaining in tanks; and
(6) Gain or loss disclosed by inventory or on emptying of the tanks
summarized on the record.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.743 Processing Account
27 CFR 19.746 Processing.
Each processor shall maintain daily records of transactions and
operations with respect to:
(a) Manufacture of distilled spirits products;
(b) Finished products;
(c) Denaturation of spirits; and
(d) Manufacture of articles.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.747 Records of manufacturing.
Each processor shall maintain daily records of the details of
manufacturing operations, showing:
(a) The spirits, wines, and alcoholic flavoring materials received.
The total receipts shall be summarized showing (1) the spirits received
from storage or production at the same plant, (2) the spirits received
from other plants by transfer in bond, (3) spirits received from customs
custody, (4) wines received from the storage account at the same plant,
(5) wines received by transfer in bond, and (6) alcoholic flavoring
materials received.
(b) The spirits, wines, alcoholic flavoring materials, and other
ingredients used in the manufacture of a distilled spirits products
showing the serial number of the dump/batch record covering such dump.
(c) Bottling or packaging of each batch of spirits, showing the
serial numbers of the bottling and packaging records covering such
bottling or packaging.
(d) The results of bottling proof and fill tests as required by
19.386.
(e) Receipt, use and disposition of liquor bottles.
(f) The rebottling, relabeling, and reclosing of bottled products as
required by 19.392 and 19.393.
(g) The spirits, wines, and alcoholic flavoring materials removed
from the premises.
(h) The spirits moved to the production account for redistillation.
(i) Redistillation of spirits, including the production of gin and
vodka by means other than original and continuous distillation.
(j) Record of alcoholic flavoring materials deposited into tanks
prior to dumping showing the consignor, the date and quantity received,
the name of the product, the date and quantity of each removal from the
tank and losses.
(k) Spirits returned to bond.
(l) The voluntary destruction of spirits and wines.
(m) The losses as provided in Subpart Q of this part.
The records required by paragraph (a) of this section shall also show
the name and plant number of the producer or processor (warehouseman in
the case of blended beverage rums or brandies or spirits of 190 degrees
of more of proof received from storage) for domestic spirits, the name
of the importer and the country of origin for imported spirits, and the
name and address of the producer of wines and alcoholic flavoring
materials.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-206,
50 FR 23953, June 7, 1985)
27 CFR 19.748 Dump/batch records.
(a) Format of dump/batch records. Proprietor's dump/batch records
shall contain, as applicable, the following:
(1) Serial number;
(2) Name and distilled spirits plant number of the producer;
(3) Kind and age of spirits used with a notation to indicate
treatment with oak chips, addition of caramel, imported spirits, and
spirits from Puerto Rico and the Virgin Islands;
(4) Serial number of tank or container to which ingredients are added
for use;
(5) Serial or identification number of tank or container from which
spirits are removed;
(6) Quantity by ingredient of other alcoholic ingredients used,
showing wine in wine gallons, percentage of alcohol by volume and proof,
and alcoholic flavoring materials in proof gallons;
(7) Serial number of source transaction record (e.g., record covering
spirits previously dumped);
(8) Date of each transaction;
(9) Quantity, by ingredient (other than water), of nonalcoholic
ingredients used;
(10) Formula number;
(11) Quantity of ingredients used in the batch that have been
previously dumped, reported on dump records, and held in tanks or
containers;
(12) Total quantity in proof gallons of all alcoholic ingredients
used;
(13) Identification of each record to which spirits are transferred;
(14) Quantity in each lot transferred;
(15) Date of each transfer;
(16) Total quantity in proof gallons of product transferred;
(17) Gain or loss; and
(18) For each batch to be tax determined in accordance with 19.35,
the effective tax rate.
(b) Redistillation. (1) Dump/batch records shall be prepared to show
spirits to be redistilled in the processing account, including the
production of gin or vodka by redistillation. A dump record shall also
be prepared to record the finished distillate.
(2) When redistillation requires the use of more than one tank or
other vessel in a continuous distilling system, the system may be shown
on the record in lieu of preparing a separate record to show each
movement of spirits between tanks or vessels.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-297,
55 FR 18064, Apr. 30, 1990)
27 CFR 19.749 Bottling and packaging record.
The bottling and packaging record shall be prepared and contain the
following information:
(a) Tank number(s);
(b) Serial number (beginning with ''1'' at the start of each calendar
or fiscal year);
(c) Formula number (if any) under which the batch was produced;
(d) Serial number of the dump/batch record from which received;
(e) Kind of product (including age, if claimed);
(f) Details of the tank gauge (including proof, wine gallons, proof
gallons, and, if applicable, obscuration);
(g) The date the bottles or packages were filled;
(h) Size of the bottles or packages filled, number of bottles per
case, and number of cases or packages filled;
(i) Serial numbers by brand name of cases or other containers filled;
(j) Proof of the spirits bottled or packaged (if different from
subsection (f));
(k) Total quantity bottled, packaged or otherwise disposed of in
bulk;
(l) Losses or gains; and
(m) Whether the spirits were labeled as bottled in bond.
(Sec. 807(a), Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.750 Records of alcohol content and fill tests.
(a) Proprietors shall record the results of all tests of alcohol
content and quantity (fill) conducted.
(b) The record shall be maintained in a manner and provide
information that will enable ATF officers to determine whether the
proprietor has complied with the provisions of 19.386 by:
(1) Monitoring operations by conducting alcohol content and fill
tests; and
(2) Employing procedures to correct variations in alcohol content and
fill.
(c) Alcohol content and fill test records shall contain, at a
minimum, the following information:
(1) Date and time of test;
(2) Bottling tank number;
(3) Serial number of bottling record;
(4) Bottling line designation;
(5) Size of bottle;
(6) Number of bottles tested;
(7) Labeled alcohol content;
(8) Alcohol content found by the test;
(9) Percentage of variation from 100 percent fill; and
(10) Corrective action taken, if any.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C.
5555); Sec. 807(a), Pub. L. 96-39 (26 U.S.C. 5207)
(T.D. ATF-237, 51 FR 36395, Oct. 10, 1986; T.D. ATF-237, 51 FR
37271, Oct. 21, 1986)
27 CFR 19.751 Records of finished products.
Each processor shall maintain by proof gallons daily transaction
records and a daily summary record of spirits bottled or packaged as
follows:
(a) Beginning and ending quantity of bottled or packaged spirits on
hand;
(b) Spirits bottled or packaged;
(c) Bottled or packaged spirits disposed of by:
(1) Withdrawal on tax determination;
(2) Transfer in bond;
(3) Withdrawal free of tax or without payment of tax;
(4) Dumping for further processing;
(5) Transfer to the production account for redistillation;
(6) Voluntary destruction;
(7) Accountable losses;
(8) Samples;
(9) Inventory shortages and overages; and
(10) Other dispositions.
In lieu of showing the proof gallons of spirits on daily transaction
records of withdrawals from bonded premises, proprietors may show the
wine gallons or liters and the proof of spirits in cases. Summary
records shall be used to compile the report required by 19.792.
(Sec. 807, Pub. L. 96-39, 93 Stat. 283, as amended (26 U.S.C. 5207))
27 CFR 19.752 Denaturation records.
(a) General. Each processor qualified to denature spirits shall
maintain daily records of denaturation showing:
(1) Spirits received for, and used in, denaturation;
(2) Spirits, denatured spirits, recovered denatured spirits, spirits
residues, and articles redistilled in the processing account for
denaturation;
(3) Kind and quantity of denaturants received, used in denaturation
of spirits, or otherwise disposed of;
(4) Conversion of denatured alcohol formulas in accordance with
19.460;
(5) Denatured spirits produced, received, stored in tanks, filled
into containers, removed, or otherwise disposed of;
(6) Recovered denatured spirits or recovered articles received,
restored, and/or redenatured;
(7) Packages of denatured spirits filled with a separate record for
each formula number and filed in numerical order according to the serial
number or lot identification number of the packages;
(8) Losses; and
(9) Disposition of denatured spirits.
(b) Record of denaturation. Each time spirits are denatured, a
record shall be prepared to show the formula number, the tank in which
denaturation takes place, the proof gallons of spirits before
denaturation, the quantity of each denaturant used (in gallons, or in
pounds or ounces), and wine gallons of denatured spirits produced.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.753 Record of article manufacture.
Each processor qualified to manufacture articles shall maintain daily
records arranged by the name and authorized use code of the article to
show the following:
(a) Quantity, by formula number of denatured spirits used in the
manufacture of the article;
(b) Quantity of each article manufactured; and
(c) Quantity of each article removed, or otherwise disposed of,
including the name and address of the person to whom sold or otherwise
disposed of.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.753 Tax Records
Source: Sections 19.761 through 19.765 added by T.D. ATF-297, 55 FR
18064, Apr. 30, 1990, unless otherwise noted.
27 CFR 19.761 Record of tax determination.
A serially numbered invoice or shipping document, signed or initialed
by an agent or employee of the proprietor, will constitute the record of
tax determination. Although neither the proof gallons nor effective tax
rates need be shown on the record of tax determination, there shall be
shown on each invoice or shipping document sufficient information to
enable ATF officers to determine the total proof gallons and, if
applicable, each effective tax rate and the proof gallons removed at
each effective tax rate. For purposes of this part, the total proof
gallons calculated from each invoice or shipping document constitutes a
single withdrawal.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.762 Daily summary record of tax determinations.
Each proprietor of a distilled spirits plant who withdraws distilled
spirits on determination of tax, but before payment of tax, shall
maintain a daily summary record of tax determinations. The summary
record will show, for each day on which tax determinations occur:
(a) The serial numbers of the records of tax determination, the total
proof gallons, rounded to the nearest tenth proof gallon on which tax
was determined at each effective tax rate, and the total tax; or
(b) The serial numbers of the records of tax determination, the total
tax for each record of tax determination and the total tax.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.763 Record of average effective tax rates.
(a) For each distilled spirits product to be tax determined in
accordance with 19.37, the proprietor shall prepare a daily summary
record showing the --
(1) Serial number of the batch record of each batch of the product
which will be bottled or packaged, in whole or in part, for domestic
consumption;
(2) Proof gallons in each such batch derived from distilled spirits,
eligible wine, and eligible flavors; and
(3) Tax liabilities of each such batch determined as follows:
(i) Proof gallons of all distilled spirits (exclusive of distilled
spirits derived from eligible flavors), multiplied by the tax rate
prescribed in 26 U.S.C. 5001;
(ii) Wine gallons of each eligible wine, multiplied by the tax rate
which would be imposed on the wine under 26 U.S.C. 5041(b)(1), (2), or
(3) but for its removal to bonded premises; and
(iii) Proof gallons of all distilled spirits derived from eligible
flavors to the extent that such distilled spirits exceed 2 1/2% of the
proof gallons in the product, multiplied by the tax rate prescribed in
26 U.S.C. 5001.
(b) At the end of each month during which the product is
manufactured, the proprietor shall determine the --
(1) Total proof gallons and total tax liabilities for each summary
record prescribed by paragraph (a) of this section;
(2) Add the sums from paragraph (b)(1) of this section to the like
sums determined for each of the preceding five months; and
(3) Divide the total tax liabilities by the total proof gallons.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.764 Inventory reserve records.
(a) General. The proprietor shall establish an inventory reserve
account, as provided in this section, for each eligible distilled
spirits product to be tax determined in accordance with 19.38.
(b) Deposit records. For each batch of the product bottled or
packaged, the proprietor shall enter into the inventory reserve account
a deposit record, which may be combined with the bottling and packaging
record required by 19.749 showing the:
(1) Name of the product;
(2) Bottling and packaging record serial number;
(3) Date the bottling or packaging was completed;
(4) Total proof gallons bottled and packaged; and
(5) Effective tax rate of the product computed in accordance with
19.34.
(c) Depletions. The inventory reserve account for each product will
be depleted in the same order in which the deposit records were entered
into such account. A depletion will be recorded for each disposition
(e.g., a taxable removal, an exportation, an inventory shortage or
breakage) by entering on the deposit record the:
(1) Transaction date,
(2) Transaction record serial number,
(3) Proof gallons disposed of, and
(4) Proof gallons remaining. If any depletion exceeds the quantity
of product remaining on the deposit record, the remaining quantity will
be depleted, the deposit record closed, and the remainder of the
transaction depleted from the next deposit record.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.765 Standard effective tax rates.
For each product to be tax determined using a standard effective tax
rate in accordance with 19.36, the proprietor shall prepare a record of
the standard effective tax rate computation showing, for one proof
gallon of the finished product, the following information:
(a) The name of the product;
(b) The least quantity of each eligible flavor which will be used in
the product, in proof gallons, or 0.025 proof gallon, whichever is less;
(c) The least quantity of each eligible wine which will be used in
the product, in proof gallons;
(d) The greatest effective tax rate applicable to the product,
calculated in accordance with 19.34 with the values indicated in
paragraphs (a) and (b) of this section; and
(e) The date on which the use of the standard effective tax rate
commenced.
27 CFR 19.765 Other Records
27 CFR 19.766 Record of samples.
(a) Requirement. The proprietor shall maintain records of all
samples taken pursuant to Subpart V of this part.
(b) Schedule. (1) When the proprietor takes samples pursuant to an
established schedule, such schedule may be maintained as the required
record if it contains that information required by paragraphs (c)(2)
through (c)(8).
(2) When unanticipated samples are taken, the schedule shall be
appropriately supplemented.
(c) Detail. Sample records shall show:
(1) Date samples were taken;
(2) Type and identification of container from which taken;
(3) Account from which taken;
(4) Purpose for which taken;
(5) Size and number of samples taken;
(6) Kind of spirits;
(7) Disposition of the sample (e.g., destroyed, returned to
containers or the distilling system, retained for library purposes);
and
(8) Name and address of the person to whom samples were sent when the
samples are to be analyzed or tested elsewhere than at the plant where
secured.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.767 Record of destruction.
The proprietor shall record details of the voluntary destruction of
spirits, denatured spirits, articles, or wines as follows:
(a) Identification of the spirits, denatured spirits, articles, or
wines to include, as applicable, kind, quantity, elements of gauge, name
and permit number of the producer, warehouseman or processor, and
identification and type of container.
(b) The date, time, place and manner of the destruction;
(c) A statement of whether or not the spirits had previously been
withdrawn and returned to bond; and
(d) The name and title of the proprietor's representative who
accomplished or supervised the destruction.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.768 Gauge record.
When gauges are required to be made by this part or by the regional
director (compliance), the proprietor shall prepare a gauge record to
show:
(a) Serial number, commencing with ''1'' at the start of each
calendar or fiscal year;
(b) Reason for making the gauge:
(1) Production gauge and entry for deposit in the storage or
processing account at the plant where produced;
(2) Packaging of spirits or wine filled from a tank in the storage
account at the same plant;
(3) Transfer from the processing or storage account to the production
account for redistillation;
(4) Repackaging of spirits of 190 degrees or more of proof; or
(5) Gauge on return to bond in the production or processing account
of spirits, denatured spirits, recovered spirits, recovered denatured
spirits, articles, recovered articles, or spirits residues.
(c) Date of gauge;
(d) Related form or record (identification, serial number and date);
(e) Kind of spirits or formula number of denatured spirits;
(f) Proof of distillation (not required for denatured spirits,
spirits for redistillation, or spirits of 190 degrees or more of proof);
(g) When containers are to be filled, the type and number of
containers;
(h) Age of spirits;
(i) Name and plant number of the producer or warehouseman; and
(j) Gauge data:
(1) Package identification, tank number, volumetric or weight gauge
details, proof, and wine gallons;
(2) Cooperage identification (''C'' for charred, ''REC'' for
recharred, ''P'' for plain, ''PAR''for paraffined, ''G'' for glued, or
''R'' for reused);
(3) Entry proof for whiskey;
(4) Proof gallons per filled package; and
(5) Total proof gallons of spirits or wine gallons of denatured
spirits, recovered denatured spirits, articles, spirits residues, or
wine.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.769 Package gauge record.
When required by this part and Part 252, a record shall be prepared
to document the gauge of packages of spirits and to convey information
on package gauges. The following information shall be recorded:
(a) Date prepared;
(b) Identification of the related transaction form or record, and its
serial number;
(c) The name and plant number of the producer or processor (For
blended rums or brandies enter name(s) and plant number of blending
warehouseman. For spirits of 190 degrees or more of proof, name and
plant number of the producer or warehouseman, as appropriate; where the
packages have already been marked, the name and plant number marked
thereon. For imported spirits, the name of the warehouseman who received
the spirits from customs custody and name of importer. For Virgin
Islands or Puerto Rican spirits, the name of the producer in the Virgin
Islands or Puerto Rico);
(d) proof of distillation for spirits not over 190 degrees proof;
and
(e) For each package --
(1) Serial or identification number;
(2) Designate wooden barrels as ''C'' for charred, ''REC'' for
recharred, ''P'' for plain, ''PAR'' for paraffined, ''G'' for glued,
''R'' for reused, and ''PS'' if a barrel has been steamed or water
soaked before filling;
(3) Kind of spirits;
(4) Gross weight determined at the time of original gauge, regauge,
or at time of shipment;
(5) Present tare on regauge;
(6) Net weight for filling gauge or regauge;
(7) Proof;
(8) Proof gallons for regauge;
(9) Original proof gallons; and
(10) Receiving weights, when a material difference appears on receipt
after transfer in bond of weighed packages.
(Approved by the Office of Management and Budget under control number
1512-0250)
(Sec. 807, Pub. L. 93-39, 93 Stat. 284 (26 U.S.C. 5207))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-206,
50 FR 23953, June 7, 1985)
27 CFR 19.770 Transfer record.
(a) Consignor. When required by this part, proprietors shall prepare
a transfer record. The transfer record shall show: (1) Serial number,
commencing with ''1'' on January 1 of each year;
(2) Serial number and date of ATF Form 5100.16 (not required for wine
spirits withdrawn without payment of tax for use in wine production);
(3) Name and distilled spirits plant number of consignor;
(4) Name and distilled spirits plant number or bonded wine cellar
number of the consignee;
(5) Account from which the spirits or wines were removed for transfer
(i.e., production, storage, or processing account);
(6) Description of the spirits, denatured spirits, or wine --
(i) Name and plant number of the producer, warehouseman or processor
(Not required for denatured spirits or wine. For imported spirits,
record the name and plant number of the warehouseman or processor who
received the spirits from customs custody. For transfer of imported
spirits from customs custody to ATF bond, record the name of the foreign
producer. For Virgin Islands or Puerto Rican spirits, show the name of
the producer in the Virgin Islands or Puerto Rico. For spirits of
different producers or warehousemen which have been mixed in the
processing account, record the name of the processor.);
(ii) Kind of spirits or wines (For denatured spirits, show kind and
formula number. For alcohol, show material from which produced. For
bulk spirits and for alcohol in packages, show kind and proof. For other
spirits and wines, use kind designation as defined in 27 CFR Part 4 or 5
as appropriate);
(iii) Age (in years, months, and days) and year of production;
(iv) Number of packages or cases with their lot identification
numbers or serial numbers and date of fill;
(v) Type of container (If spirits, denatured spirits or wines are to
be transferred by pipeline, show ''P/L''.);
(vi) Proof gallons for distilled spirits, or wine gallons for
denatured spirits or wine;
(vii) Conveyance identification; and
(viii) For distilled spirits products which contain eligible wine or
eligible flavors, the elements necessary to compute the effective tax
rate as follows:
(A) Proof gallons of distilled spirits (exclusive of distilled
spirits derived from eligible flavors);
(B) Wine gallons of each eligible wine and the percentage of alcohol
by volume of each; and
(C) Proof gallons of distilled spirits derived from eligible flavors.
(7) Notation to indicate when spirits are being transferred in bond
from production facility to another plant;
(8) Identification of seals, locks or other devices affixed to the
conveyance or package (Permanent seals affixed to a conveyance and which
remain intact need not be recorded on the transfer record when a
permanent record is maintained);
(9) Date; and
(10) Signature and title of the consignor with the penalties of
perjury statement required by 19.100.
(b) Consignee. (1) When a proprietor receives wine from a bonded
wine cellar, the consignee shall complete Form 703 covering such
transfer in accordance with the instructions thereon.
(2) When a proprietor receives spirits from an alcohol fuel plant or
from customs custody, or spirits, denatured spirits and wines from the
bonded premises of another distilled spirits plant, he shall record the
results of such receipt on the related transfer record as follows:
(i) Date of receipt;
(ii) Notation whether the securing devices on the conveyance were or
were not intact on arrival (not applicable to spirits transferred in
unsecured conveyances or denatured spirits);
(iii) Gauge of spirits, denatured spirits, or wine showing the tank
number, proof (percent of alcohol by volume for wine) and elements of
the weight or volumetric determination of quantity, wine gallons or
proof gallons received, and any losses or gains;
(iv) Notation of excessive in-transit loss, missing packages,
tampering, or apparent theft;
(v) Account into which the spirits, denatured spirits or wines were
deposited (i.e., production, storage or processing); and
(vi) Signature and title of the consignee with the penalties of
perjury statement required by 19.100.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-297,
55 FR 18065, Apr. 30, 1990; 55 FR 23635, June 11, 1990)
19.771 -- 19.772 (Reserved)
27 CFR 19.773 Daily record of wholesale liquor dealer and taxpaid
storeroom operations.
Where the proprietor, in connection with his plant, conducts
wholesale liquor dealer operations, or operates a taxpaid storeroom, on,
contiguous to, adjacent to, or in the immediate vicinity of general
plant premises, or operates taxpaid storage premises at another location
from which distilled spirits are not sold at wholesale, he shall
maintain daily records of the receipt and disposition of all distilled
spirits and wines at such premises, and of all reclosing and relabeling
operations. The provisions of this section shall also apply to products
returned to a wholesale liquor dealer or taxpaid storeroom from the
market. A separate record shall be kept for each such premises. The
records in respect of the receipt and disposition of distilled spirits
and wines shall contain all data necessary (consisting of or supported
by records including bills of lading and invoices) to enable ATF
officers to identify and trace such receipt and dispositions and to
ascertain whether there has been compliance with all laws and
regulations relating thereto. In addition to any other information
shown therein, such records shall include:
(a) For receipts and dispositions --
(1) The date of the transaction (or date of discovery in the case of
casualty or theft);
(2) The name and address of each consignor or consignee, as the case
may be;
(3) The brand name;
(4) The kind of spirits;
(5) The actual quantity of distilled spirits involved (proof and
proof gallons if in packages, wine gallons or liters and proof if in
bottles);
(6) The package identification or serial numbers of packages
involved;
(7) The name of the producer; and
(8) The country of origin, if imported spirits.
(b) For case dispositions -- In addition to the requirements listed
in paragraph (a) of this section the regional director (compliance) may,
upon notice to the dealer, require the recording of case serial numbers
for dispositions.
(c) For reclosing or relabeling operations --
(1) The date of the transaction;
(2) The serial numbers of cases involved;
(3) The total number of bottles;
(4) The name of the bottler; and
(5) The number and kind of strip stamps used and/or the number of
alternative devices used.
(Approved by the Office of Management and Budget under control number
1512-0198)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C.
5555))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-206,
50 FR 23953, June 7, 1985)
27 CFR 19.774 Record of inventories.
(a) General. Each proprietor shall make a record of inventories of
spirits, denatured spirits, and wines required by 19.329, 19.353,
19.401, 19.402, and 19.464. The following information shall be shown:
(1) Date taken;
(2) Identification of container(s);
(3) Kind and quantity of spirits, denatured spirits, and wines;
(4) Losses (whether by theft, voluntary destruction or otherwise),
gains or shortages; and
(5) Signature, under penalties of perjury, of the proprietor or
person taking the inventory.
(b) Production. Each proprietor shall record the quarterly inventory
of spirits as provided in paragraph (a) of this section.
(c) Storage. (1) Each proprietor shall record the quarterly
inventory of spirits and wines (except those in packages) as provided in
paragraph (a) of this section.
(2) Gains or losses disclosed for each container shall be recorded on
the current tank record (or summary record for spirits of 190 degrees or
more of proof).
(d) Processing. Each proprietor shall record inventories as provided
in paragraph (a) of this section, and for:
(1) Bulk spirits and wines in process, any gains or losses shall be
recorded on the individual dump, batch, or bottling record;
(2) Finished products in bottles and packages, any overages, losses,
and shortages for the total quantity inventoried shall be recorded in
records required by 19.751; and
(3) Denatured spirits, any gains or losses shall be recorded in the
record prescribed by 19.752.
(e) Retention. Inventory records shall be retained by the proprietor
and made available for inspection by ATF officers.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.775 Record of securing devices.
Each proprietor shall maintain a record of securing devices by serial
number showing the number received, affixed to conveyances (in serial
order), and otherwise disposed of.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.776 Record of scale tests.
Proprietors shall maintain records of results of tests conducted in
accordance with 19.273 and 19.276.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
19.777 (Reserved)
27 CFR 19.778 Removal on or after January 1, 1987 of Puerto Rican and
Virgin Islands spirits, and rum imported from all other areas.
(a) General. The proprietor shall maintain separate accounts, in
proof gallons, of Puerto Rican spirits having an alcoholic content of at
least 92 percent rum, of Virgin Islands spirits having an alcoholic
content of at least 92 percent rum, and of rum imported from all other
areas removed from the processing account on determination of tax.
Quantities of spirits in these categories that are contained in products
mixed in processing with other alcoholic ingredients may be determined
by using the methods provided in paragraphs (b), (c), or (d) of this
section. The proprietor shall report these quantities monthly on Form
5110.28, Monthly Report of Processing Operations, as provided in
19.792.
(b) Standard method. For purposes of the separate accounts,
quantities of spirits in the above categories may be determined based on
the least amount of such spirits which may be used in each product as
stated in the approved formula, ATF F 5110.38.
(c) Averaging method. For purposes of the separate accounts,
quantities of spirits in the above categories may be determined by
computing the average quantity of such spirits contained in all batches
of the same product formulation manufactured during the preceding
6-month period. The average shall be adjusted at the end of each month
so as to include only the preceding 6-month period.
(d) Alternative method. Distilled spirits plant proprietors who wish
to use an alternative method for determining the amount of spirits in
these categories contained as ingredients of other distilled spirits
products shall file an application with the Director. The written
application shall specifically describe the proposed alternative method,
and shall set forth the reasons for using the alternative method.
(e) Transitional rule. On January 1, 1987 the proprietor shall take
physical inventories of all Puerto Rican spirits, Virgin Islands
spirits, and rum imported from all other areas which were received into
the processing account prior to that date. These inventories may be
taken as provided in 19.402(a)(2). The results of the inventories shall
be submitted in a letter to the regional director (compliance) within 30
days of the required date of the inventories.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1394, as amended (26 U.S.C.
5555))
(T.D. ATF-239, 51 FR 40026, Nov. 4, 1986)
27 CFR 19.779 Record of shipment of spirits and specially denatured
spirits withdrawn free of tax.
(a) General. The proprietor shall prepare a record of shipment, and
forward the original to the consignee and file a copy, when:
(1) Samples of specially denatured spirits in excess of five gallons
are withdrawn in accordance with 19.540(c)(2);
(2) Spirits are withdrawn free of tax in accordance with 19.536(a)
-- (c); and
(3) Specially denatured spirits are withdrawn free of tax in
accordance with 19.536(d) and 19.540.
(b) Form of record. (1) The record of shipment prescribed in this
section may consist of a proprietor's commercial invoice, bill of
lading, or another document intended for the same purpose. Any
commercial document used as a record of shipment shall:
(i) Be preprinted with the name and address of the proprietor,
(ii) Be sequentially numbered, and
(iii) Be consistently used for the intended purpose.
(2) In addition to any other information on the document, the record
of shipment shall contain, as applicable, the following information:
(i) Date of shipment;
(ii) Name, address, and permit number of consignee;
(iii) Kind of spirits;
(iv) Proof of spirits;
(v) Formula number(s), for specially denatured spirits;
(vi) Number and size of containers;
(vii) Package identification numbers or serial numbers of containers;
and
(viii) Total wine gallons (specially denatured spirits) or total
proof gallons (tax-free alcohol).
(Records relating to tax-free alcohol approved by the Office of
Management and Budget under control number 1512-0334; records relating
to specially denatured spirits approved by the Office of Management and
Budget under control number 1512-0337)
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
(T.D. ATF-199, 50 FR 9162, Mar. 6, 1985)
27 CFR 19.780 Record of distilled spirits shipped to manufacturers of
nonbeverage products.
(a) General. Where distilled spirits are shipped to a manufacturer
of nonbeverage products, the proprietor shall prepare a record of
shipment, forward the original to the consignee, and retain a copy.
(b) Form of record. The record of tax determination prescribed by
19.761, or any other document issued by the proprietor and containing
the necessary information, may be used as the record of shipment.
(c) Required information. In addition to any other information on
the document, the document used as the record of shipment must contain
the following information:
(1) Name, address and registry number of the proprietor;
(2) Date of shipment;
(3) Name and address of the consignee;
(4) Kind, proof, and quantity of the distilled spirits;
(5) Number and size of containers;
(6) Package identification numbers or serial numbers of containers;
(7) Serial number of the applicable record of tax determination; and
(8) For distilled spirits containing eligible wine or eligible
flavors, the effective tax rate.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207); Sec. 201
Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201))
(T.D. ATF-297, 55 FR 18065, Apr. 30, 1990)
27 CFR 19.780 Submission of Forms and Reports
27 CFR 19.791 Submission of transaction forms.
Completed copies of transaction forms which must be submitted to the
regional director (compliance) under the provisions of this part shall
be submitted by the proprietor no later than the close of business the
third business day succeeding the day of the transaction as provided by
this part and by instructions on the individual forms.
(Sec. 807, Pub. L. 97-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.792 Reports.
(a) Reports required by this section shall be prepared as of the end
of the applicable reporting period. The original shall be submitted to
the regional director (compliance) and a copy retained by the
proprietor.
(b) Proprietors shall submit the following summary reports of their
operations:
(c) All reports required by this part shall be prepared and submitted
to the regional director (compliance) not later than the 15th day of the
month following the close of the reporting period.
(Approved by the Office of Management and Budget under control number
1512-0198)
(Sec. 807, Pub. L. 96-39, 98 Stat. 284 (26 U.S.C. 5207))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-206,
50 FR 23953, June 7, 1985)
27 CFR 19.792 Subpart X -- Production of Vinegar by the Vaporizing Process
27 CFR 19.792 Scope of Subpart
27 CFR 19.821 Production of vinegar by the vaporizing process.
The regulations in this subpart relate to the production of vinegar
by the vaporizing process. The regulations cover requirements governing
the location, qualification, changes after qualification, construction,
equipment, plant operations and records of operations at vinegar plants.
Except where incorporated by reference, the provisions of Subpart A
through W and Subpart Y of this part do not apply to vinegar plants
using the vaporizing process. The following provisions of this part
shall apply to this subpart: the meaning of terms, 19.11; other
businesses, 19.68; right of entry and examination, 19.81; furnishing
facilities and assistance, 19.86; restrictions as to location,
19.131; registry of stills, 19.169; and maintenance and preservation
of records, 19.723.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended, 1391, as
amended (26 U.S.C. 5501-5505))
27 CFR 19.821 Qualification Documents
27 CFR 19.822 Application.
Each person, before commencing the business of manufacturing vinegar
by the vaporizing process shall make written application to the regional
director (compliance). The application will include:
(a) The applicant's name and principal business address (including
the plant address if different from the principal business address);
(b) Description of the extent of the premises;
(c) Description of the type of operations to be conducted; and
(d) Description of the stills including the name and residence of the
owner, the kind of still, its capacity and the purpose for which it was
set up.
The applicant shall receive and approved application from the
regional director (compliance) prior to commencing business.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended, (26 U.S.C.
5502))
27 CFR 19.823 Changes after original qualification.
When there is a change in the information recorded in the original
approved application, the proprietor shall make a written notice of the
change to the regional director (compliance). The notice will identify
the change and the effective date of the change.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended, (26 U.S.C.
5502))
27 CFR 19.824 Notice of permanent discontinuance of business.
A proprietor who intends to permanently discontinue operations shall
make written notice to the regional director (compliance). The
proprietor shall include in the notice a statement of the status of the
stills.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended, (26 U.S.C.
5502))
27 CFR 19.824 Construction and Equipment
27 CFR 19.825 Construction and equipment.
A proprietor of a vinegar plant shall construct and equip the vinegar
plant so that --
(a) The distilled spirits vapors that are separated by the vaporizing
process from the mash produced by the manufacturer are condensed only by
introducing them into the water or other liquid used in making the
vinegar; and
(b) The distilled spirits produced can be accurately accounted for
and are secure from unlawful removal from the premises or from
unauthorized use.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended, (26 U.S.C.
5502))
27 CFR 19.825 Plant Operations
27 CFR 19.826 Authorized operations.
Vinegar manufacturers qualified under this subpart are authorized to
--
(a) Produce vinegar only by the vaporizing process; and
(b) Produce distilled spirits of 30 degrees of proof or less only for
use in the manufacture of vinegar on the vinegar plant premises.
27 CFR 19.827 Conduct of operations.
Vinegar manufacturers qualified under this subpart may --
(a) Separate by a vaporizing process the distilled spirits from the
mash produced by him; and
(b) Condense the distilled spirits vapors by introducing them into
the water or other liquid used in making the vinegar.
27 CFR 19.828 Removals from the premises.
No person shall remove from the vinegar plant premises vinegar or
other fluid or material containing more than 2% alcohol by volume.
27 CFR 19.828 Records
27 CFR 19.829 Daily records.
Each manufacturer of vinegar by the vaporizing process shall keep
accurate and complete daily records of production operations that
include --
(a) The kind and quantity of fermenting or distilling materials
received on the premises;
(b) The kind and quantity of materials fermented or mashed;
(c) The proof gallons of distilled spirits produced;
(d) The proof gallons of distilled spirits used in the manufacture of
vinegar;
(e) The wine gallons of vinegar produced; and
(f) The wine gallons of vinegar removed from the premises.
Separate government records need not be kept as long as commercial
records contain all the required information.
27 CFR 19.829 Administrative and Miscellaneous
27 CFR 19.830 Application of distilled spirits tax.
The internal revenue tax must be paid on any distilled spirits
produced in or removed from the premises of a vinegar plant in violation
of law or this subpart.
27 CFR 19.830 Subpart Y -- Distilled Spirits For Fuel Use
27 CFR 19.901 Scope of subpart.
This subpart implements 26 U.S.C. 5181, which authorizes the
establishment of distilled spirits plants solely for producing,
processing and storing, and using or distributing distilled spirits to
be used exclusively for fuel use. This subpart relates to the
qualification and operation of such distilled spirits plants. Distilled
spirits plants established under this subpart are designated as alcohol
fuel plants.
(Sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.902 Waiver for alcohol fuel plants.
All provisions of Subparts A through X of this part and all
provisions of 26 U.S.C. Chapter 51 are hereby waived except:
(a) Any provision specifically incorporated by reference in this
subpart and the cited authority for that provision;
(b) Any provision requiring the payment of tax;
(c) Any provisions dealing with penalty, seizure, or forfeiture which
is applicable to distilled spirits; and
(d) 26 U.S.C. 5181.
(Sec. 232, Pub. L. 93-224, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.903 Alternate methods or procedures.
The proprietor, on specific approval by the Director as provided in
this paragraph, may use an alternate method or procedure in lieu of a
method or procedure specifically prescribed in this subpart or Subparts
A through X of this part where the provisions of those subparts have
been incorporated by reference in this subpart. The Director may
approve an alternate method or procedure, subject to stated conditions,
when he finds that --
(a) Good cause has been shown for the use of the alternate method or
procedure;
(b) The alternate method or procedure is within the purpose of, and
consistent with the effect intended by, the specifically prescribed
method or procedure, and affords equivalent security to the revenue;
and
(c) The alternate method or procedure will not be contrary to any
applicable provision of law, and will not result in an increase in cost
to the Government or hinder the effective administration of this part.
No alternate method or procedure relating to the giving of any bond, to
the assessment, payment or collection of tax, will be authorized under
this section. Where the proprietor desires to employ an alternate
method or procedure, he shall submit a written application to do so to
the regional director (compliance), for transmittal to the Director.
The application will specifically describe the proposed alternate method
or procedure, and will set forth the reasons therefor. The proprietor
shall not employ any alternate method or procedure until the application
has been approved. The proprietor shall, during the period of
authorization of an alternate method or procedure, comply with the terms
of the approved application. Authorization for any alternate method or
procedure may be withdrawn whenever in the judgment of the Director the
revenue is jeopardized or the effective administration of this part is
hindered by the continuation of such authorization. As used in this
section, alternate methods or procedures include alternate construction
or equipment. The proprietor shall retain, as part of the records
available for examination by AFT officers, any application approved by
the Director under the provisions of this section.
(Sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.904 Emergency variations from requirements.
The regional director (compliance) may approve construction,
equipment, and methods of operation other than as specified in this
part, where he finds that an emergency exists and the proposed
variations from the specified requirements are necessary, and the
proposed variations --
(a) Will afford the security and protection to the revenue intended
by the prescribed specifications;
(b) Will not hinder the effective administration of this part; and
(c) Will not be contrary to any applicable provisions of law.
Variations from requirements granted under this section are conditioned
on compliance with the procedures, conditions, and limitations with
respect thereto set forth in the approval of the application. Failure
to comply in good faith with such procedures, conditions, and
limitations will automatically terminate the authority for such
variations and the proprietor thereupon shall fully comply with the
prescribed requirements of regulations from which the variations were
authorized. Authority for any variation may be withdrawn whenever in
the judgment of the regional director (compliance) the revenue is
jeopardized or the effective administration of this part is hindered by
the continuation of such variation. Where the proprietor desires to
employ such variation, he shall submit a written application to do so to
the regional director (compliance). The application will describe the
proposed variations and set forth the reasons therefor. Variations will
not be employed until the application has been approved, except when the
emergency requires immediate action to correct a situation that is
threatening to life or property. Such corrective action may then be
taken concurrent with the filing of the application and notification of
the regional director (compliance), via telephone. The proprietor shall
retain, as part of the records available for examination by ATF
officers, any application approved by the regional director (compliance)
under the provisions of this section.
(Sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.905 Taxes.
Distilled spirits may be withdrawn free of tax from the premises of
an alcohol fuel plant exclusively for fuel use in accordance with this
subpart. Payment of tax will be required in the case of diversion of
spirits to beverage use or other unauthorized dispositions. The
provisions of Subpart C of this part are applicable to distilled spirits
for fuel use as follows:
(a) Imposition of tax liability ( 19.21 through 19.25);
(b) Assessment of tax ( 19.31 and 19.32); and
(c) Claims for tax ( 19.41 and 19.44).
(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C.
5001); sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
(T.D. ATF-207, 50 FR 23682, June 5, 1985)
27 CFR 19.906 Special (occupational) tax.
(a) General rule. A proprietor of an alcohol fuel plant established
under this subpart shall be subject to a special (occupational) tax as
prescribed in Subpart Ca of this part, and shall hold a separate special
tax stamp to cover the alcohol fuel operations.
(b) Exemption for small plants (effective July 1, 1989). On and
after July 1, 1989, paragraph (a) of this section shall not apply to
small alcohol fuel plants as defined in 19.907. If the annual
production (including receipts) of a small plant exceeds 10,000 proof
gallons in any calendar year, special tax is due as provided in
19.49(a)(1) for the special tax year (July 1 through June 30) commencing
during that calendar year, regardless of whether an application for
change of plant type under 19.921(a) has been filed or approved. If a
medium or large plant produces 10,000 or fewer proof gallons (including
receipts) in any calendar year, the plant shall be exempt from special
tax under this paragraph, as for a small plant, for the special tax year
(July 1 through June 30) commencing during that calendar year,
regardless of whether an application under 19.921(c) has been filed or
approved.
(26 U.S.C. 5081)
(T.D. ATF-271, 53 FR 17543, May 17, 1988, as amended by T.D.
ATF-285, 53 FR 12609, Mar. 28, 1989; T.D. ATF-312, 56 FR 31077, July 9,
1991)
27 CFR 19.906 Definitions
27 CFR 19.907 Meaning of terms.
When used in this subpart, and in forms prescribed under this
subpart, terms shall have the meaning given in this section. Words in
the plural form include the singular and vice versa, and words
indicating the masculine gender include the feminine. The terms
''includes'' and ''including'' do not exclude things not enumerated
which are in the same general class.
Alcohol fuel plant or plant. An establishment qualified under this
subpart solely for producing, processing and storing, and using or
distributing distilled spirits to be used exclusively for fuel use.
Alcohol fuel producer's permit. The document issued pursuant to 26
U.S.C. 5181 authorizing the person named therein to engage in business
as an alcohol fuel plant.
ATF officer. An officer or employee of the Bureau of Alcohol,
Tobacco and Firearms (ATF) authorized to perform any function relating
to the administration or enforcement of this subpart.
Bonded premises. The premises of an alcohol fuel plant where
distilled spirits are produced, processed and stored, and used or
distributed. Premises of small alcohol fuel plants, which are exempt
from bonding under 19.912(b), shall be treated as bonded premises for
purposes of this subpart.
CFR. The Code of Federal Regulations.
Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the
Department of the Treasury, Washington, DC.
Fuel alcohol. Distilled spirits which have been rendered unfit for
beverage use at an alcohol fuel plant as provided in this subpart.
Gallon or wine gallon. The liquid measure equivalent to the volume
of 231 cubic inches.
Person. An individual, trust, estate, partnership, association,
company or corporation.
Proof. The ethyl alcohol content of a liquid at 60 degrees
Fahrenheit, stated as twice the percent of ethyl alcohol by volume.
Proof gallon. A gallon of liquid at 60 degrees Fahrenheit which
contains 50 percent by volume of ethyl alcohol having a specific gravity
of 0.7939 at 60 degrees Fahrenheit referred to water at 60 degrees
Fahrenheit as unity, or the alcoholic equivalent thereof.
Proprietor. The person qualified under this subpart to operate the
alcohol fuel plant.
Region. A Bureau of Alcohol, Tobacco and Firearms region.
Regional director (compliance). The principal regional official
responsible for administering regulations in this subpart.
Render unfit for beverage use. The addition to distilled spirits of
materials which will not impair the quality of the spirits for fuel use
as prescribed and authorized by the provisions of this subpart.
Secretary. The Secretary of the Treasury or his delegate.
Spirits or distilled spirits. That substance known as ethyl alcohol,
ethanol, or spirits of wine in any form (including all dilutions and
mixtures thereof from whatever source or by whatever process produced),
but not fuel alcohol unless specifically stated. For purposes of this
subpart, the term does not include spirits produced from petroleum,
natural gas, or coal.
This chapter. Title 27, Code of Federal Regulations, Chapter I (27
CFR Chapter I).
Transfer in bond. The transfer of spirits between alcohol fuel
plants or the transfer of spirits to or from a distilled spirits plant
qualified under 26 U.S.C. 5171 and an alcohol fuel plant.
Type of plant. The following three types of alcohol fuel plants are
recognized in this subpart:
(a) Small plant. An alcohol fuel plant which produces (including
receipts) not more than 10,000 proof gallons of spirits per calendar
year.
(b) Medium plant. An alcohol fuel plant which produces (including
receipts) more than 10,000 and not more than 500,000 proof gallons of
spirits per calendar year.
(c) Large plant. An alcohol fuel plant which produces (including
receipts) more than 500,000 proof gallons of spirits per calendar year.
U.S.C. The United States Code.
27 CFR 19.907 Permits
27 CFR 19.910 Application for permit required.
Any person wishing to establish an alcohol fuel plant shall first
make application for and obtain an alcohol fuel producer's permit. The
application for a permit will be on Form 5110.74. The application, in
duplicate, will be submitted to the regional director (compliance). The
description of stills on the approved application constitutes
registration of stills as required by 27 CFR 196.45. Alcohol fuel
producers' permits are continuing unless automatically terminated under
19.920, suspended or revoked as provided in 19.950, or voluntarily
surrendered.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1355, as amended (26 U.S.C.
5179); sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.911 Criteria for issuance of permit.
In general, an alcohol fuel producer's permit will be issued to any
person who completes the required application for permit and who
furnishes the required bond (if any). However, the regional director
(compliance) may institute proceedings for the denial of the
application, if the regional director (compliance) determines that:
(a) The applicant (including, in the case of a corporation, any
officer, director, or principal stockholder, and in the case of a
partnership, a partner) is, by reason of business experience, financial
standing, or trade connections, not likely to maintain operations in
compliance with 26 U.S.C. Chapter 51, or regulations issued thereunder;
or
(b) The applicant has failed to disclose any material information
required, or has made any false statement, as to any material fact, in
connection with the application; or
(c) The premises on which the applicant proposes to conduct the
operations are not adequate to protect the revenue. The procedures
applicable to denial of applications are set forth in 27 CFR Part 200.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271); sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.912 Small plants.
Persons wishing to establish a small plant shall apply for a permit
as provided in this section. Except as provided in paragraph (c) of
19.913, operations may not be commenced until the permit has been
issued.
(a) Application for permit. The application (Form 5110.74) shall be
submitted to the regional director (compliance) and shall set forth the
following information:
(1) Name and mailing address of the applicant, and the location of
the alcohol fuel plant if not apparent from the mailing address;
(2) A diagram of the plant premises and a statement as to the
ownership of the premises (if the premises are not owned by the
proprietor, the owner's consent to access by ATF officers must be
furnished);
(3) A description of all stills and a statement of their maximum
capacity;
(4) The materials from which spirits will be produced; and
(5) A description of the security measures to be used to protect
premises, buildings and equipment where spirits are produced, processed,
and stored.
(b) Bond. No bond is required for small plants.
(Sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.913 Action on applications to establish small plants.
(a) Receipt by the regional director (compliance).
(1) Notice of receipt -- Within 15 days of receipt of the
application, the regional director (compliance) shall send a written
notice of receipt to the applicant. The notice will include a statement
as to whether the application meets the requirements of 19.912. If the
application does not meet those requirements, the application will be
returned and a new 15-day period will commence upon receipt by the
regional director (compliance) of the amended or corrected application.
(2) Failure to give notice -- If the required notice of receipt is
not sent, and the applicant has a receipt indicating that the regional
director (compliance) has received the application, the 45-day period
provided for in paragraphs (b) and (c) of this section will commence on
the fifteenth day after the date the regional director (compliance)
received the application.
(3) Limitation -- The provisions of subparagraphs (1) and (2) of this
section apply only to:
(i) The first application submitted with respect to any one small
plant in any calendar quarter; and
(ii) An amended or corrected first application.
(b) Determination by the regional director (compliance). Within 45
days from the date the regional director (compliance) sent the applicant
a notice of receipt of a completed application, the regional director
(compliance) shall either (1) issue the permit, or (2) give notice in
writting to the applicant, stating in detail the reason that a permit
will not be issued. Denial of an application will not prejudice any
further application for a permit made by the same applicant.
(c) Presumption of approval. If, within 45 days from the date of the
notice to the applicant of receipt of a completed application, the
regional director (compliance) has not notified the applicant of
issuance of the permit or denial of the application, the application
shall be deemed to have been approved and the applicant may proceed if a
permit had been issued.
(Sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.914 Medium plants.
Any person wishing to establish a medium plant shall make application
for and obtain in alcohol fuel producer's permit. Operations may not be
commenced until the application has been approved and the permit issued.
(a) Application for permit. The application (Form 5110.74) shall be
submitted to the regional director (compliance) and shall set forth the
following information:
(1) The information required by 19.912 (a);
(2) Statement of maximum total proof gallons of spirits that will be
produced and received during a calendar year:
(3) Information identifying the principal persons involved in the
business and a statement as to whether the applicant or any such person
has ever been convicted of a felony or misdemeanor under Federal or
State law; and,
(4) Statement of the amount of funds invested in the business and the
source of those funds.
(b) Bond. A bond of sufficient penal sum, as prescribed in 19.957,
is required. The bond must be submitted on Form 5110.56 and approved
before a permit may be issued.
(Sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.915 Large plants.
Any person wishing to establish a large plant shall make application
for and obtain an alcohol fuel producer's permit. Operations may not be
commenced until the application has been approved and the permit issued.
(a) Application for permit. The application (Form 5110.74) shall be
submitted to the regional director (compliance) and shall set forth the
following information:
(1) The information required by 19.912(a);
(2) Statement of the maximum proof gallons of spirits that will be
produced and received during a calendar year;
(3) Information identifying the principal persons involved in the
business and a statement as to whether the applicant or any such person
has ever been convicted of a felony or misdemeanor under Federal or
State law;
(4) Statement of the amount of funds invested in the business and the
source of those funds;
(5) Statement of the type of business organization and of the persons
interested in the business, supported by the items of information listed
in 19.916; and,
(6) List of the offices, the incumbents of which are authorized by
the articles of incorporation or the board of directors to act on behalf
of the proprietor or to sign the proprietor's name.
(b) Bond. A bond of sufficient penal sum, as prescribed in 19.957,
is required. The bond must be submitted on Form 5110.56 and approved
before a permit may be issued.
(Sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.916 Organizational documents.
The supporting information required by paragraph (a)(5) of 19.915,
includes, as applicable, copies of --
(a) Corporate documents. (1) Corporate charter or certificate of
corporate existence or incorporation.
(2) List of officers and directors, showing their names and
addresses. However, do not list officers and directors who have no
responsibilities in connection with the operation of the alcohol fuel
plant.
(3) Certified extracts or digests of minutes of meetings of board of
directors, authorizing certain individuals to sign for the corporation.
(4) Statement showing the number of shares of each class of stock or
other evidence of ownership, authorized and outstanding, and the voting
rights of the respective owners or holders.
(b) Statement of interest.
(1) Names and addresses of the 10 persons having the largest
ownership or other interest in each of the classes of stock in the
corporation, or other legal entity, and the nature and amount of the
stockholding or other interest of each, whether the interest appears in
the name of the interested party or in the name of another for him. If
a corporation is wholly owned or controlled by another corporation,
those persons of the parent corporation who meet the above standards are
considered to be the persons interested in the business of the
subsidiary, and the names thereof need be furnished only upon request of
the regional director (compliance).
(2) In the case of an individual owner or partnership, the name and
address of each person interested in the plant, whether the interest
appears in the name of the interested party or in the name of another
for that person.
(c) Availability of additional documents. The originals of documents
required to be submitted under this section and additional items
required under 19.918 such as the articles of incorporation, bylaws,
State certificate authorizing operations, or articles of partnership or
association (in the case of a partnership where required by State law)
shall be made available to any ATF officer upon request.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271); sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.917 Powers of attorney.
The proprietor of a large plant shall execute and file with the
regional director (compliance) a Form 1534 (5000.8), in accordance with
instructions on the form, for each person authorized to sign or act on
behalf of the proprietor (Not required for persons whose authority is
furnished in the application).
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271))
27 CFR 19.918 Information already on file and supplemental information.
If any of the information required by 19.912 through 19.916 is on
file with the regional director (compliance), that information, if
accurate and complete, may be incorporated by reference and made a part
of the application. When required by the regional director
(compliance), the applicant shall furnish as a part of the application
for permit, additional information as may be necessary to determine
whether the application should be approved.
(Sec. 232, Pub. L. 96-223, 94 Stat. 278, (26 U.S.C. 5181))
27 CFR 19.918 Changes Affecting Applications and Permits
27 CFR 19.919 Changes affecting applications and permits.
When there is a change relating to any of the information contained
in, or considered a part of, the application on Form 5110.74, the
proprietor shall within 30 days file with the regional director
(compliance), a written notice, in duplicate, of such change. Where the
change affects the terms and conditions of the permit the proprietor
shall within 30 days (except as otherwise provided in this subpart),
file with the regional director (compliance), in duplicate, an amended
application on Form 5110.74.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1370, as
amended (26 U.S.C. 5172, 5271); sec. 232, Pub. L. 96-223, 94 Stat. 278
(26 U.S.C. 5181))
27 CFR 19.920 Automatic termination of permits.
(a) Permits not transferable. Permits issued under this subpart
shall not be transferred. In the event of the lease, sale, or other
transfer of such a permit, or of the authorized operations, the permit
automatically terminates.
(b) Corporations. In the case of a corporation holding a permit
under this subpart, if actual or legal control of the permittee
corporation changes, directly or indirectly, whether by reason of change
in stock ownership or control (in the permittee corporation or in any
other corporation), by operation of law, or in any other manner, the
permit may remain in effect until the expiration of 30 days after the
change, whereupon the permit will automatically terminate. However, if
operations are to be continued after the change in control, and an
application for a new permit is filed within 30 days of the change, then
the outstanding permit may remain in effect until final action is taken
on the new application. When final action is taken on the application,
the outstanding permit automatically terminates.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271))
27 CFR 19.921 Change in type of alcohol fuel plant.
(a) Small plants. If the proprietor of a small plant wishes to
increase production (including receipts) to a level in excess of 10,000
proof gallons of spirits per calendar year, the proprietor shall first
furnish a bond and obtain an amended permit by filing application under
19.914 or 19.915, as applicable. Information filed with the original
application for permit need not be resubmitted, but may be incorporated
by reference in the new application.
(b) Medium plants. Where the proprietor of a medium plant intends to
increase production (including receipts) above 500,000 proof gallons of
spirits per calendar year, the proprietor shall first obtain an amended
permit by filing an application under 19.915. A new or strengthening
bond may be required (see 19.956). Information already on file may be
incorporated by reference in the new application.
(c) Curtailment of activities. Proprietors of large or medium plants
who have curtailed operations to a level where they are eligible to be
requalified as medium or small plants may, on approval of a letter of
application by the regional director (compliance), be relieved from the
additional requirements incident to their original qualification. In
the case of a change to small plant status, termination of the bond and
relief of the surety from further liability shall be as provided in
Subpart H of this part.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271); sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.922 Change in name of proprietor.
Where there is to be a change in the individual, firm, or corporate
name, the proprietor shall, within 30 days of the change, file an
application to amend the permit; a new bond or consent of surety is not
required.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1370, as
amended (26 U.S.C. 5172, 5271); sec. 232, Pub. L. 96-223, 94 Stat. 278
(26 U.S.C. 5181))
27 CFR 19.923 Changes in officers, directors, or principal persons.
Where there is any change in the list of officers, directors, or
principal persons, furnished under the provisions of 19.914, 19.915 or
19.916, the proprietor shall submit, within 30 days of any such change,
a notice in letter form stating the changes in officers, directors, or
principal persons. A new list reflecting the changes will be submitted
with the letter notice.
(Sec. 232, Pub. L. 96-233, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.924 Change in proprietorship.
(a) General. If there is a change in the proprietorship of a plant
qualified under this part, the outgoing proprietor shall comply with the
requirements of 19.945 and the successor shall, before commencing
operations, apply for and obtain a permit and file the required bond (if
any) in the same manner as a person qualifying as the proprietor of a
new plant.
(b) Fiduciary. A successor to the proprietorship of a plant who is
an administrator, executor, receiver, trustee, assignee or other
fiduciary, shall comply with the applicable provisions of 19.186(b).
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended (26 U.S.C.
5172))
27 CFR 19.925 Continuing partnerships.
If under the laws of the particular State, the partnership is not
immediately terminated on death or insolvency of a partner, but
continues until the winding up of the partnership affairs is completed,
and the surviving partner has the exclusive right to the control and
possession of the partnership assets for the purpose of liquidation and
settlement, the surviving partner may continue to operate the plant
under the prior qualification of the partnership. However, in the case
of a large or a medium plant, a consent of surety must be filed, wherein
the surety and the surviving partner agree to remain liable on the bond.
If the surviving partner acquires the business on completion of the
settlement of the partnership, he shall qualify in his own name from the
date of acquisition, as provided in 19.924(a). The rule set forth in
this section will also apply where there is more than one surviving
partner.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended (26 U.S.C.
5172); sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.926 Change in location.
Where there is a change in the location of the plant or of the area
included within the plant premises, the proprietor shall file an
application to amend the permit and, if a bond is required, either a new
bond or a consent of surety on Form 1533 (5000.18). Operation of the
plant may not be commenced at the new location prior to issuance of the
amended permit.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1370, as
amended (26 U.S.C. 5172, 5271); sec. 805(c), Pub. L. 96-39, 93 Stat.
276 (26 U.S.C. 5173); sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C.
5181))
27 CFR 19.926 Alternate Operations
27 CFR 19.930 Alternating proprietorship.
(a) General. (1) An alcohol fuel plant, or a part thereof, may be
operated alternately by proprietors if --
(i) The alcohol fuel plant and the proprietors are otherwise
qualified under the provisions of this subpart, and
(ii) The necessary operations bonds (if any) and applications
covering such operations have been filed with and approved by the
regional director (compliance).
(2) Where alternating proprietorship is to be limited to a part of a
plant, that part must be suitable for qualification as a separate plant.
(b) Qualifying Documents. Each person desiring to operate an alcohol
fuel plant as an alternating proprietor shall file with the regional
director (compliance):
(1) An application on Form 5110.74 to cover the proposed alternation
of premises.
(2) Diagram of premises, in duplicate, showing the arrangement under
which the premises will be operated. Diagrams will be prepared in
accordance with paragraph (c) of this section.
(3) Evidence of existing operations bond (if any), consent of surety,
or a new operations bond to cover the proposed alternation of premises.
(4) When required by the regional director (compliance), additional
information as may be necessary to determine whether the application
should be approved.
(c) Diagram of premises. Each person filing an application for
operation of a plant as an alternating proprietor shall submit a diagram
of the premises. Where operations by alternating proprietors are
limited to parts of a plant, a diagram which designates the parts of the
plant that are to be alternated will be submitted. A diagram will be
submitted for each arrangement under which the premises will be
operated. The diagram will be in sufficient detail to establish the
boundaries of the plant or any part thereof which is to be alternated.
(d) Alternation Journal. Once the applications have been approved
and initial operations conducted thereunder, the plant, or parts
thereof, may be alternated. The outgoing and incoming proprietor shall
enter into an alternation journal the following information:
(1) Name or trade name;
(2) Alcohol fuel plant permit number;
(3) Date and time of alternation; and
(4) Quantity of spirits transferred in proof gallons.
The alternation journal will remain in the possession of the incoming
proprietor until the premises are again alternated whereupon it will be
transferred to the new incoming proprietor.
(e) Commencement of operations. Except for spirits transferred to
the incoming proprietor, the outgoing proprietor shall remove all
spirits from areas, rooms, or buildings to be alternated, prior to the
effective date and time shown in the alternation journal. Fuel alcohol
may be either transferred to the incoming proprietor or may be retained
by the outgoing proprietor in areas, rooms, or buildings to be
alternated when the areas, rooms, or buildings are secured with locks,
the keys to which are in the custody of the outgoing proprietor.
Whenever operation of the areas, rooms, or buildings is to be resumed by
a proprietor following suspension of operations by an alternating
proprietor, the outgoing proprietor (except proprietors of small plants)
must furnish a consent of surety on Form 1533 (5000.18) to continue in
effect the operations bond covering his operations. This is to be done
prior to alternating the premises.
(f) Records. Each proprietor shall maintain separate records and
submit separate reports. All transfers of spirits will be reflected in
the records of each proprietor. The quantity of spirits and fuel
alcohol transferred will be shown in the production and disposition
records of the outgoing proprietor. The quantity of spirits transferred
will be shown in the receipt record of the incoming proprietor. Each
outgoing and incoming proprietor shall include spirits transferred in
determinations of plant size and bond amounts. The provisions of
19.921 regarding change in type of plant are applicable to each
proprietor. Entries into these records will be in the manner prescribed
in 19.982, 19.984, and 19.986.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1370, as
amended (26 U.S.C. 5172, 5271; sec. 805(a), Pub. 96-39, 93 Stat. 275
(26 U.S.C. 5171); sec. 232 Pub. L. 96-223, 94 Stat. 278 (26 U.S.C.
5181))
27 CFR 19.930 Permanent Discontinuance of Business
27 CFR 19.945 Notice of permanent discontinuance.
A proprietor who permanently discontinues operations as an alcohol
fuel plant shall, after completion of the operations, file a letterhead
notice with the regional director (compliance). The notice shall be
accompanied --
(a) By the alcohol fuel producer's permit, and by the proprietor's
request that such permit be canceled;
(b) By a written statement disclosing, as applicable, whether (1) all
spirits (including fuel alcohol) have been lawfully disposed of, and (2)
any spirits are in transit to the premises; and
(c) By a report covering the discontinued operations (the report
shall be marked ''Final Report'').
(Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1370, as
amended (26 U.S.C. 5172, 5271); sec. 232, Pub. L. 96-223, 94 Stat. 278
(26 U.S.C. 5181))
27 CFR 19.945 Suspension or Revocation of Permits
27 CFR 19.950 Suspension or revocation.
Whenever the regional director (compliance) has reason to believe
that any person holding an alcohol fuel producer's permit --
(a) Has not in good faith complied with the applicable provisions of
26 U.S.C. Chapter 51, or regulations issued thereunder; or
(b) Has violated conditions of the permit; or
(c) Has made any false statements as to any material fact in the
application therefor; or
(d) Has failed to disclose any material information required to be
furnished; or
(e) Has violated or conspired to violate any law of the United States
relating to intoxicating liquor or has been convicted of any offense
under Title 26, U.S.C. punishable as a felony or of any conspiracy to
commit such offense; or
(f) Has not engaged in any of the operations authorized by the permit
for a period of more than 2 years; the regional director (compliance)
may institute proceedings for the revocation or suspension of the permit
in accordance with the procedures set forth in 27 CFR Part 200.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271))
27 CFR 19.950 Bonds
27 CFR 19.955 Bonds.
An operations bond is required for medium and large plants. The bond
will be executed, in duplicate, on Form 5110.56. Surety bonds may be
given only with corporate sureties holding certificates of authority
from, and subject to the limitations prescribed by, the Secretary as set
forth in the current revision of Treasury Department Circular 570.
However, in lieu of corporate surety the proprietor may pledge and
deposit as surety for his bond, securities which are transferable and
are guaranteed as to both interest and principal by the United States,
in accordance with the provisions of 31 CFR Part 225. The regional
director (compliance) will not release such securities until liability
under the bond for which they were pledged has been terminated.
(Sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26 U.S.C. 5173); CH.
390, Pub. L. 80-280, 61 Stat. 648, 650 (31 U.S.C. 9301, 9303, 9304,
9306); sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.956 Amount of bond.
The penal sum of the bond is based on the total quantity of distilled
spirits to be produced (including receipts) during a calendar year. If
the level of production and/or receipts at the plant is to be increased,
and the bond is not in the maximum penal sum, a new or strengthening
bond shall be obtained.
(a) Medium plants. A medium plant which will produce (including
receipts) between 10,000 and 20,000 proof gallons of spirits per year
requires a bond in the amount of $2,000. For each additional 10,000
proof gallons (or fraction thereof), the bond amount is increased
$1,000. The maximum bond for a medium plant is $50,000.
(b) Large plants. The minimum bond for a large plant is $52,000
(more than 500,000, but not more than 510,000 proof gallons annual
production (including receipts)). For each additional 10,000 (or
fraction) proof gallons, the amount of the bond is increased $2,000.
The maximum bond for a large plant is $200,000 (more than 1,240,000
proof gallons).
(Sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26 U.S.C. 5173); sec.
232, Pub. L. 96-233, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.957 Instructions to compute bond penal sum.
(a) Medium plants. To find the required amount of your bond,
estimate the total proof gallons of spirits to be produced and received
in a calendar year. The amount of the bond is $1,000 for each 10,000
proof gallons (or fraction), subject to a minimum of $2,000 and a
maximum of $50,000. The following table provides some examples:
(b) Large plants. To find the required amount of your bond, estimate
the total proof gallons of spirits to be produced and received in a
calendar year. The amount of the bond is $50,000 plus $2,000 for each
10,000 proof gallons (or fraction) over 500,000. The following table
provides some examples:
(Sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26 U.S.C. 5173; sec.
232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.958 Conditions of bond.
The bond shall be conditioned on payment of all taxes (including any
penalties and interest) imposed by 26 U.S.C. Chapter 51, on compliance
with all requirements of law and regulations, and on payment of all
penalties incurred or fines imposed for violations of any such
provisions.
(Sec. 805(c), Pub. L. 96-39, 93 Stat. 276 (26 U.S.C. 5173); sec.
232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.959 Additional provisions with respect to bonds.
Subpart H of this part contains further provisions applicable to
bonds which, where not inconsistent with this subpart, are applicable to
bonds of alcohol fuel plants.
27 CFR 19.959 Construction, Equipment and Security
27 CFR 19.965 Construction and equipment.
Buildings and enclosures where distilled spirits will be produced,
processed, or stored shall be constructed and arranged to enable the
proprietor to maintain security adequate to deter diversion of the
spirits. Distilling equipment shall be constructed to prevent
unauthorized removal of spirits, from the point where distilled spirits
come into existence until production is complete and the quantity of
spirits has been determined. Tanks and other vessels for containing
spirits shall be equipped for locking and be constructed to allow for
determining the quantities of spirits therein.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5178))
27 CFR 19.966 Security.
Proprietors shall provide security adequate to deter the unauthorized
removal of spirits. The proprietor shall store spirits either in a
building, a storage tank, or within an enclosure, which the proprietor
will keep locked when operations are not being conducted.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5178); sec. 806, Pub. L. 96-39, 93 Stat. 279 (26 U.S.C. 5202))
27 CFR 19.967 Additional security.
If the regional director (compliance) finds that security is
inadequate to deter diversion of the spirits, as may be evidenced by the
occurrence of break-ins or by diversion of spirits to unauthorized
purposes, additional security measures may be required. Such additional
measures may include, but are not limited to, the following:
(a) The erection of a fence around the plant or the alcohol storage
facility;
(b) Flood lights;
(c) Alarm systems;
(d) Watchman services; or,
(e) Locked or barred windows.
The exact additional security requirements would depend on the extent
of the security problems, the volume of alcohol produced, the risk to
tax revenue, and safety requirements.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended (26 U.S.C.
5178); sec. 806, Pub. L. 96-39, 93 Stat. 279 (26 U.S.C. 5202))
27 CFR 19.967 Supervision
27 CFR 19.970 Supervision of operations.
The regional director (compliance) may assign ATF officers to
premises of plants qualified under this subpart. The authorities of ATF
officers, provided in 19.81 through 19.84, and the requirement that
proprietors furnish facilities and assistance to ATF officers, provided
in 19.86, apply to plants qualified under this subpart. The provisions
of 19.75 of this part pertaining to the assignment of ATF officers and
hours of operation, to the extent deemed necessary by the regional
director (compliance), are applicable to plants qualified under this
subpart.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1320, as amended, 1356, as
amended, 1357, as amended, 1358, as amended, 1375, as amended, 1396, as
amended (26 U.S.C. 5006, 5201, 5203, 5204, 5213, 5555); sec. 806, Pub.
L. 96-39, 93 Stat. 279 (26 U.S.C. 5202); sec. 807, Pub. L. 96-39, 93
Stat. 284 (26 U.S.C. 5207))
27 CFR 19.970 Accounting for Spirits
27 CFR 19.980 Gauging.
(a) Equipment and method. Proprietors shall gauge spirits by
accurately determining the proof and quantity of spirits. The proof of
the spirits shall be determined using a glass cylinder, hydrometer, and
thermometer. Proprietors may account for fuel alcohol in wine gallons.
Unless proprietors desire to do so, it is not necessary to determine the
proof of fuel alcohol manufactured, on-hand, or removed. The Proprietor
may determine quantity either by volume or weight. A tank or receptacle
with a calibrated sight glass installed, a calibrated dipstick,
conversion charts, meters (subject to approval by the regional director
(compliance)), or other devices or methods approved by the Director, may
be used to determine quantity by volume. The proprietor shall ensure
that hydrometers, thermometers, and other equipment used to determine
proof, volume, or weight are accurate. From time to time ATF officers
shall verify the accuracy of such equipment. Detailed procedures for
gauging spirits are provided in 27 CFR Part 30.
(b) When Required. Proprietors shall guage spirits and record the
results in their records at the following times:
(1) On completion of production of distilled spirits;
(2) On receipt of spirits at the plant;
(3) Prior to the addition of materials to render the spirits unfit
for beverage use;
(4) Before withdrawal from plant premises or other disposition of
spirits (including fuel alcohol); and
(5) When spirits are to be inventoried.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended, 1358, as
amended (26 U.S.C. 5201, 5204))
27 CFR 19.981 Inventories.
Proprietors shall take actual physical inventory of all spirits
(including fuel alcohol) on bonded premises at least once during each
period for which a report is required by 19.988. The results of the
inventory shall be posted in the applicable records required by 19.982.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C.
5201))
27 CFR 19.982 Records.
(1) All plants. All proprietors shall maintain records with respect
to: (1) The quantity and proof of spirits produced; (2) The proof
gallons of spirits on-hand and received; (3) The quantities and types
of materials added to render the spirits unfit for beverage use; (4)
The quantity of fuel alcohol manufactured; and, (5) All dispositions of
spirits (including fuel alcohol). Fuel alcohol may be recorded in wine
gallons.
(b) Medium and large plants. Proprietors of medium and large plants
shall also record the kind and quantity of materials used to produce
spirits.
(c) General requirements.
(1) The records must contain sufficient information to allow ATF
officers to determine the quantities of spirits produced, received,
stored, or processed and to verify that all spirits have been lawfully
disposed of or used.
(2) Records which the proprietor prepares for other purposes (i.e.
invoices or other commercial records) may be used to meet the record
requirements of this subpart, so long as they show the required
information.
(3) Where the format or arrangement of the record is such that the
information is not clearly or accurately reflected, the regional
director (compliance) may require a format or arrangement which will
clearly and accurately reflect the information.
(4) Entries required by this subpart to be made into records will be
made on the day on which the operation or transaction occurs. However,
these entries may be deferred until the third business day succeeding
the day on which the operation or transaction occurs when the proprietor
prepares commercial records concurrent with the individual operation or
transaction.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.983 Spirits rendered unfit for beverage use in the production
process.
Where spirits are rendered unfit for beverage use before removal from
the production system, the proprietor shall enter into the production
records, in addition to the quantity and proof of spirits produced, the
kind and quantity of materials added to each lot of spirits. In such a
case, a separate record under 19.985 is not required. The quantity of
spirits produced will be determined by substracting the quantity of
materials added to render the spirits unfit for beverage use from the
quantity of fuel alcohol produced and multiplying the resulting figure
by the proof of each lot of spirits. The proprietor shall determine the
proof of each lot of spirits. The proprietor shall procure a
representative sample of each lot, prior to the addition of any material
for rendering the spirits unfit for beverage use, and proof the sample
in accordance with the provisions of 19.980(a). This paragraph applies
to in-line addition of materials and to systems in which, before any
spirits come off the production equipment, the proprietor adds materials
for rendering the spirits unfit for beverage use to the first receptacle
where spirits are to be deposited.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207); sec. 232,
Pub. L. 96-222, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.984 Record of spirits received.
The proprietor's copy of the consignor's invoice or other document
received with the shipment, on which the proprietor has noted the date
of receipt and quantity received, constitutes the required record.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.985 Record of spirits rendered unfit for beverage use.
The proprietor shall record the kind and quantity of materials added
to render each lot of spirits unfit for beverage use and the quantity of
fuel alcohol manufactured (which may be given in wine gallons).
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.986 Record of dispositions.
(a) Fuel alcohol removed. For fuel alcohol removed from the plant
premises, the commercial record or other document required by 19.997
constitutes the required record.
(b) Spirits transferred. For spirits transferred in bond (including
transfers from small plants) to a distilled spirits plant qualified
under Subpart G of this part or to another alcohol fuel plant, the
commercial invoice or other document required by 19.508 and 19.999
constitutes the required record.
(c) Other dispositions. For spirits or fuel alcohol used or
otherwise disposed of (e.g., lost, destroyed, redistilled) on the
premises of the alcohol fuel plant, the proprietor shall maintain a
record as follows:
(1) The quantity of spirits (in proof gallons) or fuel alcohol (in
gallons) and the date of disposition; and,
(2) The purpose for which used or the nature of the other
disposition.
(d) Separate records. Records for dispositions of fuel alcohol and
spirits will be maintained separately.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207); sec. 232,
Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.987 Maintenance and retention of records.
The proprietor shall retain at the plant where an operation or
transaction occurs the records required by this subpart for a period of
not less than three years from the date thereof or from the date of the
last entry made thereon, whichever is later. Whenever any record
because of its condition becomes unsuitable for its intended or
continued use the proprietor shall reproduce the record by a process
approved by the regional director (compliance) under the provisions of
19.725. The records shall be available for inspectin by any ATF officer
during business hours. For records maintained on data processing
equipment, the provisions of 19.723 apply.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.988 Reports.
Proprietors shall file reports of their operations, depending on the
type of plant, as follows:
The proprietor shall submit each required report to the regional
director (compliance) within 30 days after the close of the applicable
reporting period. The report shall be submitted on Form 5110.75.
(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
27 CFR 19.988 Redistillation
27 CFR 19.990 Redistillation of spirits or fuel alcohol received on the
plant premises.
(a) Receipts for redistillation. Proprietors of alcohol fuel plants
may receive and redistill spirits. Fuel alcohol may be received on the
premises of an alcohol fuel plant for the recovery by redistillation of
the spirits contained therein. Spirits and fuel alcohol received for
redistillation will be identified as such and will be kept separate from
other spirits and fuel alcohol on the premises until redistilled.
Spirits originally produced by the plant and subsequently recovered by
redistillation will not be included in determinations of plant size and
bond amounts. Spirits riginally produced at other plants and
subsequently recovered by redistillation will be included in
determinations of plant size and bond amounts.
(b) Recordkeeping. (1) The proprietor shall record in a separate
record the following information for spirits and fuel alcohol received
for redistillation.
(i) Date received;
(ii) Whether fuel alcohol or spirits;
(iii) Quantity received;
(iv) From whom received;
(v) Reason for redistillation;
(vi) Date redistilled; and
(vii) Quantity of spirits recovered by redistillation.
(2) The proprietor's commercial record required for spirits by
19.999 or for fuel alcohol by 19.997 and any other commercial record
received covering spirits or fuel alcohol to be redistilled will be
filed separately from other records. These records may be used in lieu
of the record required by paragraph (b)(1) of this section when any
missing information required to be shown has been entered upon the
commercial record by the proprietor.
(c) Status. Spirits recovered by redistillation will be treated the
same as spirits which have not been redistilled. All provisions of this
subpart and 26 U.S.C. Chapter 51 (including liability for tax)
applicable to spirits when originally produced are applicable to spirits
recovered by redistillation.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1365, as amended, 1370, as
amended (26 U.S.C. 5223, 5243); sec. 232, Pub. L. 96-223, 94 Stat. 278
(26 U.S.C. 5181))
27 CFR 19.990 Uses, Withdrawals and Transfers
27 CFR 19.995 Use on premises.
Spirits may be used as a fuel on the premises of the alcohol fuel
plant at which produced and need not be rendered unfit for beverage use.
Proprietors using spirits on the plant premises shall keep the
applicable records concerning such dispositions as provided in
19.986(c).
(Sec. 232, Pub. L. 96-223, 94 Stat. 278, (26 U.S.C. 5181))
27 CFR 19.996 Withdrawal of spirits.
Before spirits may be withdrawn from the premises of an alcohol fuel
plant, they must be rendered unfit for beverage use as provided in this
subpart. Spirits rendered unfit for beverage use (fuel alcohol) may be
withdrawn free of tax from plant premises exclusively for fuel use.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C.
5214); sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.997 Withdrawal of fuel alcohol.
For each shipment or other removal of fuel alcohol from the plant
premises the consignor shall prepare a commercial invoice, sales slip,
or similar document. The consignor shall enter on the document the
date, the quantity of fuel alcohol removed, a description of the
shipment (for example, number and size of containers, tank truck, etc.),
and the name and address of the consignee. The consignor shall retain a
copy of the document as a record.
(Sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.998 Transfer in bond of spirits.
(a) Transfer between alcohol fuel plants. A proprietor may remove
spirits from the bonded premises of an alcohol fuel plant (including the
premises of a small plant) for transfer in bond to another alcohol fuel
plant. Bulk conveyances in which spirits are transferred shall be
secured with locks, seals or other devices as prescribed by 19.96. The
spirits need not be rendered unfit for beverage use prior to transfer.
Spirits so transferred may not be withdrawn, used, sold, or otherwise
disposed of for other than fuel use.
(b) Transfer to or from other distilled spirits plants. Spirits (not
including spirits produced from petroleum, natural gas, or coal) may be
transferred in bond from distilled spirits plants qualified under
Subpart G of this part to alcohol fuel plants. Alcohol fuel plants may
transfer spirits in bond to distilled spirits plants qualified under
Subpart G of this part. Bulk conveyances in which spirits are
transferred shall be secured with locks, seals, or other devices as
prescribed by 19.96. The spirits need not be rendered unfit for
beverage use prior to transfer. Spirits so transferred may not be
withdrawn, used, sold, or otherwise disposed of for other than fuel use.
(c) Transfer procedures. The procedures in 19.999 through 19.1001
pertain only to the transfer of spirits between alcohol fuel plants.
The procedures in 19.506 through 19.509 and 19.770 pertain to the
transfer of spirits from an alcohol fuel plant to a distilled spirits
plant qualified under 26 U.S.C. 5171. The alcohol fuel plant
transferring in bond spirits filled into portable containers to the
bonded premises of a distilled spirits plant qualified under 26 U.S.C.
5171 shall mark each container as required by 19.1008(b). The
procedures in 19.508, 19.510 and 19.770 pertain to the transfer of
spirits from a distilled spirits plant to an alcohol fuel plant.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C.
5212); sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.999 Consignor premises.
The consignor shall prepare, in duplicate, a commerical invoice or
shipping document to cover each shipment of spirits. The consignor
shall enter on the document the quantity of spirits transferred, the
proof of the spirits transferred, a description of the shipment (for
example, number and size of drums or barrels, tank truck, etc.), the
name, address, and permit number of the consignor and of the consignee,
and the serial numbers of seals, locks, or other devices used to secure
the conveyance. The consignor shall forward the original of the
document to the consignee with the shipment and retain the copy as a
record.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C.
5212))
27 CFR 19.1000 Reconsignment in transit.
When, prior to or on arrival at the premises of a consignee, spirits
transferred in bond are found to be unsuitable for the intended purpose,
were shipped in error, or, for any other bona fide reason, are not
accepted by such consignee, or are not accepted by a carrier, they may
be reconsigned, by the consignor, to himself, or to another qualified
consignee. In such case, the bond, if any, of the proprietor to whom
the spirits are reconsigned shall cover such spirits while in transit
after reconsignment. In addition, if the spirits are reconsigned to a
distilled spirits plant qualified under Subpart G of this part, an
application to receive spirits by transfer in bond (on Form 5100.16)
must have been previously approved for the consignee. Notice of
cancellation of the shipment shall be made by the consignor to the
consignee and the consignor shall note the reconsignemnt on his copy of
the document covering the original shipment. Where the reconsignment is
to another proprietor, a new document shall be prepared and prominently
marked with the word ''Reconsignment''.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, (26 U.S.C.
5212); sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.1001 Consignee premises.
(a) General. When spirits are received by transfer in bond, the
proprietor shall examine each conveyance to determine whether the locks,
seals, or other devices are intact upon arrival at his premises. If the
locks, seals or other devices are not intact, he shall immediately
notify the area supervisor, before removal of any spirits from the
conveyance. The consignee shall determine the quantity of spirits
received and record the quantity and the date received on the document
received with the shipment. The consignee shall retain the document as
the record of receipt required by 19.984.
(b) Portable containers. When spirits are received in barrels,
drums, or similar portable containers, the proprietor shall examine each
container and, unless the transfer was made in a secured conveyance and
the seals or other devices are intact on arrival, verify the contents of
each container. The proprietor shall record the quantity received for
each container on a list, and shall attach a copy of the list to the
invoice or other document received with the shipment.
(c) Bulk conveyances and pipelines. When spirits are received in
bulk conveyances or by pipeline, the consignee shall gauge the spirits
received and shall record the quantity so determined on the invoice or
other document received with shipment. However, the regional director
(compliance) may waive the requirement for gauging spirits on receipt by
pipeline if, because of the location of the premises, there will be no
jeopardy to the revenue.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1362, as
amended (26 U.S.C. 5204, 5212); sec. 232, Pub. L. 96-223, 94 Stat. 278
(26 U.S.C. 5181))
27 CFR 19.1002 Prohibited uses, transfers, and withdrawals.
No person shall withdraw, use, sell, or otherwise dispose of
distilled spirits (including fuel alcohol) produced under this subpart
for other than fuel use. The law imposes criminal penalties on any
person who withdraws, uses, sells or otherwise disposes of distilled
spirits (including fuel alcohol) produced under this subpart for other
than fuel use.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1398, as amended (26 U.S.C.
5601); sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.1002 Materials for Rendering Spirits Unfit for Beverage Use
27 CFR 19.1005 Authorized Materials.
(a) General. The Director shall determine and authorize for use
materials for rendering spirits unfit for beverage use which will not
impair the quality of the spirits for fuel use. Spirits treated under
this section will be considered rendered unfit for beverage use and
eligible for withdrawal as fuel alcohol.
(b) List. The Director will compile and issue periodically a list of
materials authorized for rendering spirits unfit for beverage use. The
list will specify for each material (1) name and (2) quantity required
to render spirits unfit for beverage use. The list may be obtained at
no cost upon request from the ATF Distribution Center, 7943 Angus Court,
Springfield, Virginia 22153.
(c) Authorized material. Until issuance of the initial list of
materials authorized for rendering spirits unfit for beverage use,
proprietors are authorized to add to each 100 gallons of spirits any of
the following materials in the quantities specified.
(1) 2 gallons or more of --
(i) Gasoline or automotive gasoline (for use in engines which require
unleaded gasoline Environmental Protection Agency and manufacturers
specifications may require that unleaded gasoline be used to render the
spirits unfit for beverage use).
(ii) Kerosene,
(iii) Deodorized kerosene,
(iv) Rubber hydrocarbon solvent,
(v) Methyl isobutyl ketone,
(vi) Mixed isomers of nitropropane,
(vii) Heptane, or,
(viii) Any combination of (i) through (vii); or
(2) 1/8 ounce of denatonium benzoate N.F. (Bitrex) and 2 gallons of
isopropyl alcohol.
(Sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-249,
52 FR 5961, Feb. 27, 1987)
27 CFR 19.1006 Other materials.
If a proprietor desires to use a material not authorized under
19.1005 to render spirits unfit for beverage use, the proprietor shall
submit an application to the Director. The application must state the
name of the material and the quantity of material that the proprietor
proposes to add to each 100 gallons of spirits. The proprietor may be
required to submit an 8 ounce sample of the material with the
application. Material that impairs the quality of the spirits for fuel
use will not be approved. The proprietor shall not use any proposed
material prior to its approval. Materials approved for use under this
section will appear in the next subsequent issuance of the list of
materials authorized for rendering spirits unfit for beverage use
provided for under 19.1005. The proprietor shall retain as part of the
records available for inspection by ATF officers, any application
approved by the Director under the provisions of this section.
(Sec. 232, Pub. L. 96-233, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.1007 Samples.
A proprietor may take samples of spirits and fuel alcohol for testing
and analysis. Samples of spirits may not be removed from the premises
of the alcohol fuel plant. Samples of fuel alcohol may be removed from
the premises of the alcohol fuel plant to a bona fide laboratory for
testing and analysis. The proprietor shall indicate on sample
containers that the spirits or fuel alcohol contained therein is a
sample. The proprietor shall account for samples in the record provided
for in 19.986.
(Sec. 232, Pub. L. 96-223, 94 Stat. 278 (26 U.S.C. 5181))
27 CFR 19.1007 Marks
27 CFR 19.1008 Marks.
(a) Fuel alcohol. The proprietor shall conspicuously and permanently
mark or securely label each container of fuel alcohol containing 55
gallons or less that will be withdrawn from the plant premises, as
follows:
The mark or label shall be placed on the head or side of the
container, and shall be in plain legible letters. Proprietors may place
other marks or labels on containers so long as they do not obscure the
required mark.
(b) Spirits. When barrels, drums or similiar portable containers of
spirits are to be transferred by a proprietor to a distilled spirits
plant qualified under subpart G of this part, each container will be
marked or labeled in plain legible letters on the side or head to show
the following information:
(1) Quantity in wine gallons;
(2) Proof;
(3) Serial number of container;
(4) Name, address (city or town and State) and permit number of the
alcohol fuel plant; and
(5) The words ''Spirits-For Alcohol Fuel Use Only''.
Proprietors may place other marks or labels on such containers so
long as they do not obscure the required mark. Serial numbers will be
assigned consecutively commencing with ''1''. When the numbering of any
series reaches ''1,000,000'', the proprietor may recommence the series.
The recommenced series will be given an alphabetical prefix or suffix.
Where there is a change in proprietorship, or in the individual, firm,
corporate name or trade name, the series in use at the time of the
change may be continued.
(Sec. 232, Pub. L. 96-233, 94 Stat. 278, (26 U.S.C. 5181); sec.
201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C. 5206))
27 CFR 19.1008 Subpart Z -- Paperwork Reduction Act
27 CFR 19.1010 OMB control numbers assigned pursuant to the Paperwork
Reduction Act.
(a) Purpose. This subpart displays the control numbers assigned to
information collection requirements in this part by the Office of
Management and Budget pursuant to the Paperwork Reduction Act of 1980,
Pub. L. 96-511. The Department intends that this subpart comply with
the requirements of section 3507(f) of the Paperwork Reduction Act,
which requires that agencies display a current control number assigned
by the Director of the Office of Management and Budget for each agency
information collection requirement.
(b) Display.
(T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-297,
55 FR 18065, Apr. 30, 1990)
27 CFR 19.1010 PART 20 -- DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM
27 CFR 19.1010 Pt. 20
27 CFR 19.1010 Subpart A -- Scope
Sec.
20.1 General.
20.2 Territorial extent.
20.3 Related regulations.
27 CFR 19.1010 Subpart B -- Definitions
20.11 Meaning of terms.
27 CFR 19.1010 Subpart C -- Administrative Provisions
20.21 Forms perscribed.
20.22 Alternate methods or procedures; and emergency variations from
requirements.
20.23 Approval of formulas and statements of process.
20.24 Allowance of claims.
20.25 Permits.
20.26 Bonds and consents of surety.
20.27 Right of entry and examination.
20.28 Detention of containers.
20.31 Applicable laws and regulations; persons liable for tax.
20.33 Time of destruction of marks and brands.
20.36 Execution under penalties of perjury.
20.37 Filing of qualifying documents.
27 CFR 19.1010 Subpart Ca -- Special (Occupational) Taxes
Sec.
20.38 Liability for special tax.
20.38a Special tax returns.
20.39 Employer identification number.
20.40 Issuance, distribution, and examination of special tax stamps.
20.40a Changes in special tax stamps.
27 CFR 19.1010 Subpart D -- Qualification of Dealers and Users
20.41 Application for an industrial alcohol user permit.
20.42 Data for application, Form 5150.22.
20.43 Exceptions to application requirements.
20.44 Disapproval of application.
20.45 Organizational documents.
20.48 Conditions of permits.
20.49 Duration of permits.
20.50 Correction of permits.
20.51 Suspension or revocation of permits.
20.52 Rules of practice in permit proceedings.
20.53 Powers of attorney.
20.54 Photocopying of permits.
20.55 Posting of permits.
20.56 Changes affecting applications and permits.
20.57 Automatic termination of permits.
20.58 Adoption of documents by a fiduciary.
20.59 Continuing partnerships.
20.60 Change in name of permittee.
20.61 Change in trade name.
20.62 Change in location.
20.63 Adoption of formulas and statement of process.
20.64 Return of permits.
20.66 Registry of stills.
20.68 Notice of permanent discontinuance.
20.71 Bond.
20.72 Evaluation of bond penal sum.
20.73 Corporate surety.
20.74 Filing of powers of attorney.
20.75 Execution of powers of attorney.
20.76 Deposit of securities instead of corporate surety.
20.77 Consents of surety.
20.78 Strengthening bonds.
20.79 Superseding bonds.
20.80 Notice by surety of termination of bond.
20.81 Termination of rights and liability under a bond.
20.82 Release of pledged securities.
27 CFR 19.1010 Subpart F -- Formulas and Statements of Process
20.91 Formula.
20.92 Samples.
20.93 Changes to formulas.
20.94 Statement of process.
20.95 Developmental samples of articles.
20.100 General.
20.101 Drafting formulas.
20.102 Bay rum, alcoholado, or alcoholado-type toilet waters.
20.103 Articles made with S.D.A. Formula No. 39-C.
20.104 Residual alcohol in spirit vinegar.
20.111 General.
20.112 Special industrial solvents general-use formula.
20.113 Proprietary solvents general-use formula.
20.114 Tobacco flavor general-use formula.
20.115 Ink general-use formula.
20.116 Low alcohol general-use formula.
20.117 Reagent alcohol general-use formula.
20.118 Rubbing alcohol general-use formula.
20.119 Toilet preparations containing not less than 10% essential
oils general-use formula.
27 CFR 19.1010 Subpart G -- Requirements Relating to Articles
20.131 Scope of subpart.
20.132 General requirements.
20.133 Registration of persons trafficking in articles.
20.134 Labeling.
20.135 State code numbers.
20.136 Labeling regulations of other agencies.
20.137 Penalties.
27 CFR 19.1010 Subpart H -- Sale and Use of Completely Denatured
Alcohol
20.141 General.
20.142 Records of bulk conveyances.
20.143 Receipt.
20.144 Packages of completely denatured alcohol.
20.145 Encased containers.
20.146 Labels on bulk containers.
20.147 Labels on consumer-size containers.
20.148 Manufacture of articles with completely denatured alcohol.
20.149 Records.
27 CFR 19.1010 Subpart I -- Operations by Dealers and Users of
Specially Denatured Spirits
20.161 Withdrawals under permit.
20.162 Regulation of withdrawals.
20.163 Receipt and storage of specially denatured spirits.
20.164 Premises.
20.165 Storage facilities.
20.166 Stills and other equipment.
20.167 Recovered and restored denatured spirits tanks.
20.170 Physical inventory.
20.171 Record of shipment.
20.172 Records.
20.175 Shipment for account of another dealer.
20.176 Packaging by a dealer.
20.177 Encased containers.
20.178 Marks and brands on containers of specially denatured spirits.
20.179 Package identification number or serial number.
20.180 Record of packages filled.
20.181 Limitations on shipments.
20.182 Bulk shipments.
20.189 Use of specially denatured spirits.
20.190 Diversion of articles for internal human use or beverage use.
20.191 Bulk articles.
20.192 Manufacturing record.
27 CFR 19.1010 Subpart J -- Losses
20.201 Liability and responsibility of carrier.
20.202 Losses in transit.
20.203 Losses on premises.
20.204 Incomplete shipments.
20.205 Claims.
27 CFR 19.1010 Subpart K -- Recovery of Denatured Alcohol, Specially
Denatured Rum, or Articles
20.211 General.
20.212 Deposit in receiving tanks.
20.213 Reuse of recovered spirits.
20.214 Shipment for restoration or redenaturation.
20.215 Shipment of articles and spirits residues for redistillation.
20.216 Record of shipment.
27 CFR 19.1010 Subpart L -- Destruction
20.221 General.
20.222 Destruction.
27 CFR 19.1010 Subpart M -- Return, Reconsignment and Disposition of
Specially Denatured Spirits
20.231 Return.
20.232 Reconsignment in transit.
20.233 Disposition after revocation of permit.
20.234 Disposition on permanent discontinuance of use.
20.235 Disposition to another user.
27 CFR 19.1010 Subpart N -- Use of Specially Denatured Spirits by the
United States or Government Agency
20.241 General.
20.242 Application and permit, Form 5150.33.
20.243 Procurement of Specially denatured spirits.
20.244 Receipt of shipment.
20.245 Discontinuance of use.
20.246 Disposition of specially denatured spirits on discontinuance
of use.
27 CFR 19.1010 Subpart O -- Samples of Specially Denatured Spirits
20.251 General.
20.252 Samples larger than five gallons.
20.253 Labels for samples.
27 CFR 19.1010 Subpart P -- Records and Reports
20.261 Records of completely denatured alcohol.
20.262 Dealer's records of specially denatured spirits.
20.263 User's records of specially denatured spirits.
20.264 User's records and report of products and processes.
20.265 Retention of invoices.
20.266 Time for making entries in records.
20.267 Filing and retaining records.
20.268 Photographic copies of records.
Authority: 19 U.S.C. 81c; 26 U.S.C. 5001, 5206, 5214, 5271-5275,
5311, 5552, 5555, 5607, 6055, 7805.
Source: T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, unless otherwise
noted.
27 CFR 19.1010 Subpart A -- Scope
27 CFR 20.1 General.
The regulations in this part relate to denatured distilled spirits
and cover the procurement, use, disposition, and recovery of denatured
alcohol, specially denatured rum, and articles containing denatured
spirits.
27 CFR 20.2 Territorial extent.
(a) This part applies to the several States of the United States, the
District of Columbia and to denatured spirits and articles coming into
the United States from Puerto Rico or the Virgin Islands.
(b) For the purposes of this part, operations in a foreign-trade zone
located in any State of the United States or the District of Columbia
are regulated in the same manner as operations in any other part of such
State or the District of Columbia, with the exception that under this
part only domestic denatured spirits may be used in the manufacture of
articles in a foreign-trade zone.
(48 Stat. 999, as amended (19 U.S.C. 81c))
(T.D. ATF-274, 53 FR 25156, July 5, 1988)
27 CFR 20.3 Related regulations.
Regulations related to this part are listed below:
16 CFR Chapter I -- Federal Trade Commission.
16 CFR Chapter II -- Consumer Product Safety Commission.
21 CFR Chapter I -- Food and Drug Administration, Department of
Health and Human Services.
27 CFR Part 19 -- Distilled Spirits Plants.
27 CFR Part 21 -- Formulas for Denatured Alcohol and Rum.
27 CFR Part 170 -- Miscellaneous Regulations Relating To Liquor.
27 CFR Part 200 -- Rules of Practice in Permit Proceedings.
27 CFR Part 250 -- Liquors and Articles from Puerto Rico and the
Virgin Islands.
27 CFR Part 251 -- Importation of Distilled Spirits, Wines and Beer.
31 CFR Part 225 -- Acceptance of Bonds, Notes, or Other Obligations
Issued or Guaranteed by the United States as Security in Lieu of Surety
or Sureties on Penal Bonds.
(T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by T.D. ATF-207,
50 FR 23682, June 5, 1985)
27 CFR 20.3 Subpart B -- Definitions
27 CFR 20.11 Meaning of terms.
When used in this part and in forms prescribed under this part, the
following terms have the meanings given in this section. Words in the
plural form include the singular, and vice versa, and words importing
the masculine gender include the feminine. The terms ''includes'' and
''including'' do not exclude things not enumerated which are in the same
general class.
Alcohol. Those spirits known as ethyl alcohol, ethanol, or spirits of
wine, from whatever source or by whatever process produced; the term
does not include such spirits as whisky, brandy, rum, gin, or vodka.
Area supervisor. The supervisory officer of the Bureau of Alcohol,
Tobacco and Firearms area office.
Article. Any substance or preparation in the manufacture of which
denatured spirits are used, including the product obtained by further
manufacture or by combination with other materials, if the article
subjected to further manufacture or combination contained denatured
spirits.
ATF Officer. An officer or employee of the Bureau of Alcohol,
Tobacco and Firearms (ATF) authorized to perform any function relating
to the administration or enforcement of this part.
Bulk conveyance. Any tank car, tank truck, tank ship, or tank barge,
or a compartment of any such conveyance, or any other container approved
by the Director for the conveyance of comparable quantities of denatured
spirits or articles.
CFR. The Code of Federal Regulations.
Completely denatured alcohol. Those spirits known as alcohol, as
defined in this section, denatured under the completely denatured
alcohol formulas prescribed in Subpart C of Part 21 of this chapter.
Dealer. A person who holds a permit to deal in specially denatured
alcohol or specially denatured rum for resale to persons authorized to
purchase or receive specially denatured alcohol or specially denatured
rum in accordance with this part.
Denaturant. Any one of the materials authorized under Part 21 of this
chapter for addition to spirits in the production of denatured spirits.
Denatured spirits. Alcohol or rum to which denaturants have been
added as provided in Part 21 of this chapter.
Denaturer. The proprietor of a distilled spirits plant who denatures
alcohol or rum under Part 19 of this chapter.
Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the
Department of the Treasury, Washington, DC 20226.
Distributor. Any person who sells completely denatured alcohol, other
than a proprietor of a distilled spirits plant who sells such alcohol at
the plant premises, and any person who sells articles containing
completely or specially denatured alcohol or specially denatured rum,
other than the manufacturer, except where otherwise specifically
restricted in this part.
Executed under penalties of perjury. Signed with the prescribed
declaration under the penalties of perjury as provided on or with
respect to the claim, form, or other document or, where no form of
declaration is prescribed, with the declaration --
I declare under the penalties of perjury that this -------- (insert
type of document, such as statement, report, certificate, application,
claim, or other document), including the documents submitted in support
thereof, has been examined by me and, to the best of my knowledge and
belief, is true, correct, and complete.
Fiduciary. A guardian, trustee, executor, administrator, receiver,
conservator, or any person acting in any fiduciary capacity for any
person.
Gallon. The liquid measure equivalent to the volume of 231 cubic
inches.
Liter or litre. A metric unit of capacity equal to 1,000 cubic
centimeters of alcohol, and equivalent to 33.814 fluid ounces. A liter
is divided into 1,000 milliliters. The symbol for milliliter or
milliliters is ''ml''.
Manufacturer or user. A person who holds a permit to use specially
denatured alcohol or specially denatured rum or to recover completely or
specially denatured alcohol, specially denatured rum, or articles.
Permit. The document issued under 26 U.S.C. 5271(a), authorizing a
person to withdraw and deal in or use specially denatured alcohol or
specially denatured rum or to recover denatured alcohol, specially
denatured rum, or articles under specified conditions.
Permittee. Any person holding a permit, Form 5150.9, issued under
this part to withdraw and deal in or use (including recover) denatured
spirits.
Person. An individual, trust, estate, partnership, association,
company, or corporation.
Proof. The ethyl alcohol content of a liquid at 60 Fahrenheit,
stated as twice the percent of ethyl alcohol by volume.
Proof gallon. A gallon at 60 Fahrenheit which contains 50 percent
by volume of ethyl alcohol having a specific gravity of 0.7939 at 60
Fahrenheit referred to water at 60 Fahrenheit as unity, or the
alcoholic equivalent thereof.
Proprietary solvents. Solvents which are manufactured with specially
denatured alcohol under the proprietary solvent general-use formula in
this part.
Recover. To salvage, after use, specially denatured spirits,
completely denatured alcohol without all of its original denaturants, or
any article containing denatured spirits, if (1) the original article
was made with specially denatured spirits and the salvaged article does
not contain all of the original ingredients of the article, or (2) the
original article was made with completely denatured alcohol and the
salvaged article does not contain all of the original denaturants of the
completely denatured alcohol.
Recovered article. An article containing specially denatured spirits
salvaged without all of its original ingredients, or an article
containing completely denatured alcohol salvaged without all of the
original denaturants of the completely denatured alcohol.
Recovered denatured alcohol. Denatured alcohol (except completely
denatured alcohol containing all of its original denaturants) which has
been recovered.
Recovered denatured rum. Denatured rum which has been recovered.
Region. A Bureau of Alcohol, Tobacco and Firearms Region.
Regional director (compliance). The principal ATF regional official
responsible for administering regulations in this part.
Restoration. Restoring to the original state (except that the
restored material may or may not contain denaturants to the same extent
as the original material) of recovered denatured alcohol, recovered
specially denatured rum, or recovered articles containing denatured
alcohol or specially denatured rum. Restoration includes bringing the
alcohol content of the recovered product to 190 of proof or more or to
not less than the original proof if less than 190 . Restoration also
includes the removal of foreign materials by any suitable means.
Rum. Any spirits produced from sugar cane products and distilled at
less than 190 proof in such manner that the spirits possess the taste,
aroma, and characteristics generally attributed to rum.
Secretary. The Secretary of the Treasury or his delegate.
Special industrial solvents. Solvents which are manufactured with
specially denatured alcohol under special industrial solvent general-use
formula in this part.
Specially denatured alcohol or S.D.A. Those spirits known as alcohol,
as defined in this section, denatured under the specially denatured
alcohol formulas prescribed in Part 21 of this chapter.
Specially denatured rum or S.D.R. Those spirits known as rum, as
defined in this section, denatured under the specially denatured rum
formula prescribed in Part 21 of this chapter.
Specially denatured spirits. Specially denatured alcohol or
specially denatured rum.
Spirits or distilled spirits. Alcohol or rum as defined in this
part.
Tank truck. A tank-equipped semi-trailer, trailer, or truck,
conforming to the requirements of this part.
This chapter. Chapter I, Title 27, Code of Federal Regulations.
U.S.C. The United States Code.
(T.D. ATF-199, 50 FR 9162, Mar. 6, 1985; 50 FR 20099, May 14, 1985)
27 CFR 20.11 Subpart C -- Administrative Provisions
27 CFR 20.11 Authorities
27 CFR 20.21 Forms prescribed.
(a) The Director is authorized to prescribe all forms required by
this part, including bonds, applications, notices, claims, reports, and
records. All of the information called for in each form shall be
furnished as indicated by the headings on the form and the instructions
on or pertaining to the form. In addition, information called for in
each form shall be furnished as required by this part.
(b) ATF Publication 1322.1, Public Use Forms, is a numerical listing
of forms issued by the Bureau of Alcohol, Tobacco and Firearms. This
publication is available from the Superintendent of Documents, U.S.
Government Printing Office, Washington, D.C. 20402.
(c) Requests for forms should be mailed to the ATF Distribution
Center, 7943 Angus Court, Springfield, Virginia 22153.
(T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by T.D. ATF-249,
52 FR 5961, Feb. 27, 1987)
27 CFR 20.22 Alternate methods or procedures; and emergency variations
from requirements.
(a) Alternate methods or procedures -- (1) Application. A permittee,
after receiving approval from the Director, may use an alternate method
or procedure (including alternate construction or equipment) in lieu of
a method or procedure prescribed by this part. A permittee wishing to
use an alternate method or procedure may apply to the regional director
(compliance). The permittee shall describe the proposed alternate
method or procedure and shall set forth the reasons for its use.
(2) Approval by Director. The Director may approve the use of an
alternate method or procedure if:
(i) The applicant shows good cause for its use;
(ii) It is consistent with the purpose and effect of the procedure
prescribed by this part, and provides equal security to the revenue;
(iii) It is not contrary to law; and
(iv) It will not cause an increase in cost to the Government and will
not hinder the effective administration of this part.
(3) Exceptions. The Director will not authorize an alternate method
or procedure relating to the giving of a bond.
(4) Conditions of approval. A permittee may not employ an alternate
method or procedure until the Director has approved its use. The
permittee shall, during the terms of the authorization of an alternate
method or procedure, comply with terms of the approved application.
(b) Emergency variations from requirements -- (1) Application. When
an emergency exists, a permittee may apply to the regional director
(compliance) for a variation from the requirements of this part relating
to construction, equipment, and methods of operation. The permittee
shall describe the proposed variation and set forth the reasons for
using it.
(2) Approval by regional director (compliance). The regional
director (compliance) may approve an emergency variation from
requirements if:
(i) An emergency exists;
(ii) The variation from the requirements is necessary;
(iii) It will afford the same security and protection to the revenue
as intended by the specific regulations;
(iv) It will not hinder the effective administration of this part;
and
(v) It is not contrary to law.
(3) Conditions of approval. A permittee may not employ an emergency
variation from the requirements until the regional director (compliance)
has approved its use. Approval of variations from requirements are
conditioned upon compliance with the conditions and limitations set
forth in the approval.
(4) Automatic termination of approval. If the permittee fails to
comply in good faith with the procedures, conditions or limitations set
forth in the approval, authority for the variation from requirements is
automatically terminated and the permittee is required to comply with
prescribed requirements of regulations from which those variations were
authorized.
(c) Withdrawal of approval. The Director may withdraw approval for
an alternate method or procedure, or the regional director (compliance)
may withdraw approval for an emergency variation from requirements,
approved under paragraph (a) or (b) of this section, if the Director or
the regional director (compliance) finds that the revenue is jeopardized
or the effective administration of this part is hindered by the
approval.
(Approved by the Office of Management and Budget under control number
1512-0336)
(Act of August 16, 1954, Ch. 736, 68A Stat. 917 (26 U.S.C. 7805);
sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C. 5552))
27 CFR 20.23 Approval of formulas and statements of process.
The Director is authorized to approve all formulas for articles and
statements of process relating to recovery operations or other
activities required to be submitted on Form 5150.19.
27 CFR 20.24 Allowance of claims.
The regional director (compliance) is authorized to allow claims for
losses of specially denatured alcohol or specially denatured rum.
27 CFR 20.25 Permits.
The Director shall issue permits covering the use of specially
denatured alcohol by the United States or a Governmental agency as
provided in 20.222. The regional director (compliance) shall issue the
industrial alcohol user permit, Form 5150.9, required under this part.
27 CFR 20.26 Bonds and consents of surety.
The regional director (compliance) is authorized to approve all bonds
and consents of surety required by this part.
27 CFR 20.27 Right of entry and examination.
An ATF officer may enter, during business hours or at any time
operations are being conducted, any premises on which operations
governed by this part are conducted to inspect the records and reports
required by this part to be kept on those premises. An ATF officer may
also inspect and take samples of distilled spirits, denatured alcohol,
specially denatured rum or articles (including any substance for use in
the manufacture of denatured alcohol, specially denatured rum or
articles) to which those records or reports relate.
27 CFR 20.28 Detention of containers.
(a) Summary detention. An ATF officer may detain any container
containing, or supposed to contain, spirits (including denatured spirits
and articles), when the ATF officer believes those spirits, denatured
spirits, or articles were produced, withdrawn, sold, transported, or
used in violation of law or this part. The ATF officer shall hold the
container at a safe place until it is determined if the detained
property is liable by law to forfeiture.
(b) Limitations. Summary detention may not exceed 72 hours without
process of law or intervention of the regional director (compliance).
The person possessing the container immediately before its detention may
prepare a waiver of the 72 hours limitation to have the container kept
on his or her premises during detention.
(Sec. 201, Pub. L. 85-859, Stat. 1375, as amended (26 U.S.C. 5311))
27 CFR 20.28 Liability For Tax
27 CFR 20.31 Applicable laws and regulations; persons liable for tax.
(a) All laws and regulations regarding alcohol or rum that is not
denatured, including those requiring payment of the distilled spirits
tax, apply to completely denatured alcohol, specially denatured alcohol,
specially denatured rum, or articles produced, withdrawn, sold,
transported, or used in violation of laws or regulations pertaining to
those substances.
(b) Any person who produces, withdraws, sells, transports, or uses
completely denatured alcohol, specially denatured alcohol, specially
denatured rum, or articles in violation of laws or regulations shall be
required to pay the distilled spirits tax on those substances.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C.
5001))
27 CFR 20.31 Marks and Brands
27 CFR 20.33 Time of destruction of marks and brands.
(a) Any person who empties a package containing denatured alcohol,
specially denatured rum, or articles made from denatured alcohol or
specially denatured rum shall immediately destroy or obliterate the
marks, brands, and labels required by this chapter to be placed on
packages containing those materials.
(b) A person may not destroy or obliterate the marks, brands or
labels until the package or drum has been emptied.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C.
5206))
27 CFR 20.33 Document Requirements
27 CFR 20.36 Execution under penalties of perjury.
(a) When any form or document prescribed by this part is required to
be executed under penalties of perjury, the dealer or user or other
authorized person shall:
(1) Insert the declaration ''I declare under the penalties of perjury
that I have examined this -------- (insert the type of document such as
claim, application, statement, report, certificate), including all
supporting documents, and to the best of my knowledge and belief, it is
true, correct, and complete''; and
(2) Sign the document.
(b) When the required document already bears a perjury declaration,
the dealer or user or other authorized person shall sign the document.
(Act of August 16, 1954, 68A Stat. 745 (26 U.S.C. 6055))
27 CFR 20.37 Filing of qualifying documents.
All documents returned to a permittee or other person as evidence of
compliance with requirements of this part, or as authorization, shall
except as otherwise provided, be kept readily available for inspection
by an ATF officer during business hours.
27 CFR 20.37 Subpart Ca -- Special (Occupational) Taxes
Source: T.D. ATF-271, 53 FR 17544, May 17, 1988, unless otherwise
noted.
27 CFR 20.38 Liability for special tax.
(a) Industrial alcohol permittee. Except as otherwise provided in
this section, every person required to hold a permit under 26 U.S.C.
5271 to procure, use, sell, and/or recover denatured distilled spirits
for industrial purposes shall pay a special (occupational) tax at the
rate of $250 per year. A separate tax shall be paid for each industrial
alcohol permit which the permittee holds, and permits issued under this
part shall not be valid unless special tax is paid. The tax shall be
paid on or before the date of commencing business as an industrial
alcohol permittee, and thereafter every year on or before July 1. On
commencing business, the tax shall be computed from the first day of the
month in which liability is incurred, through the following June 30.
Thereafter, the tax shall be computed for the entire year (July 1
through June 30).
(b) Transition rule. For purposes of paragraph (a) of this section,
a permittee engaged in denatured distilled spirits operations on January
1, 1988, shall be treated as having commenced business on that date.
The special tax imposed by this transition rule shall cover the period
January 1, 1988, through June 30, 1988, and shall be paid on or before
April 1, 1988.
(c) Each place of business taxable. Special (occupational) tax
liability is incurred at each place of business for which a permit under
Subpart D of this part to procure, use, sell, and/or recover denatured
distilled spirits has been issued. A place of business means the entire
office, plant or area of the business in any one location under the same
proprietorship. Passageways, streets, highways, rail crossings,
waterways, or partitions dividing the premises are not sufficient
separation to require additional special tax, if the divisions of the
premises are otherwise contiguous.
(d) Exception for United States. Agencies and instrumentalities of
the United States are not required to pay special tax under this
subpart.
(e) Exemption for certain educational institutions (effective July 1,
1989) -- (1) On and after July 1, 1989, a scientific university, college
of learning, or institution of scientific research, which holds a permit
to procure and use specially denatured spirits under this part, is
exempt from payment of special tax under this subpart if --
(i) The university, college, or institution procures less than 25
gallons of specially denatured spirits per calendar year; and
(ii) Such spirits are procured for use exclusively for experimental
or research use and not for consumption (other than organoleptic tests)
or sale.
(2) A scientific university, college of learning, or institution of
scientific research, which holds a permit under this part, and which
does not operate as described in paragraphs (e)(1)(i) and (ii) of this
section during any calendar year, shall pay special tax as provided in
20.38(a) for the special tax year (July 1 through June 30) commencing
during that calendar year.
(26 U.S.C. 5143, 5276)
(T.D. ATF-271, 53 FR 17544, May 17, 1988, as amended by T.D.
ATF-285, 54 FR 12610, Mar. 28, 1989)
27 CFR 20.38a Special tax returns.
(a) General. Special tax shall be paid by return. The prescribed
return is ATF Form 5630.5, Special Tax Registration and Return. Special
tax returns, with payment of tax, shall be filed with ATF in accordance
with instructions on the form.
(b) Preparation of ATF Form 5630.5. All of the information called for
on Form 5630.5 shall be provided, including:
(1) The true name of the taxpayer.
(2) The trade name(s) (if any) of the business(es) subject to special
tax.
(3) The employer identification number (see 20.39).
(4) The exact location of the place of business, by name and number
of building or street, or if these do not exist, by some description in
addition to the post office address. In the case of one return for two
or more locations, the address to be shown shall be the taxpayer's
principal place of business (or principal office, in the case of a
corporate taxpayer).
(5) The class(es) of special tax to which the taxpayer is subject.
(6) Ownership and control information: That is, the name, position,
and residence address of every owner of the business and of every person
having power to control its management and policies with respect to the
activity subject to special tax. ''Owner of the business'' shall
include every partner, if the taxpayer is a partnership, and every
person owning 10 percent of more of its stock, if the taxpayer is a
corporation. However, the ownership and control information required by
this paragraph need not be stated if the same information has been
previously provided to ATF in connection with a permit application, and
if the information previously provided is still current.
(c) Multiple locations and/or classes of tax. A taxpayer subject to
special tax for the same period at more than one location or for more
than one class of tax shall --
(1) File one special tax return, ATF Form 5630.5, with payment of
tax, to cover all such locations and classes of tax; and
(2) Prepare, in duplicate, a list identified with the taxpayer's
name, address (as shown on ATF Form 5630.5), employer identification
number, and period covered by the return. The list shall show, by
States, the name, address, and tax class of each location for which
special tax is being paid. The original of the list shall be filed with
ATF is accordance with instructions on the return, and the copy shall be
retained at the taxpayer's principal place of business (or principal
office, in the case of a corporate taxpayer) for the period specified in
20.267.
(d) Signing of ATF Forms 5630.5 -- (1) Ordinary returns. The return
of an individual proprietor shall be signed by the individual. The
return of a partnership shall be signed by a general partner. The
return of a corporation shall be signed by any officer. In each case,
the person signing the return shall designate his or her capacity as
''individual owner,'' ''member of firm,'' or, in the case of a
corporation, the title of the officer.
(2) Fiduciaries. Receivers, trustees, assignees, executors
administrators, and other legal representatives who continue the
business of a bankrupt, insolvent, deceased person, etc., shall indicate
the fiduciary capacity in which they act.
(3) Agent or attorney in fact. If a return is signed by an agent or
attorney in fact, the signature shall be preceded by the name of the
principal and followed by the title of the agent or attorney in fact. A
return signed by a person as agent will not be accepted unless there is
filed, with the ATF office with which the return is required to be
filed, a power of attorney authorizing the agent to perform the act.
(4) Perjury statement. ATF Forms 5630.5 shall contain or be verified
by a written declaration that the return has been executed under the
penalties of perjury.
(26 U.S.C. 5142, 6061, 6065, 6151, 7011)
27 CFR 20.39 Employer identification number.
(a) Requirement. The employer identification number (defined in 26
CFR 301.7701-12) of the taxpayer who has been assigned such a number
shall be shown on each special tax return, including amended returns,
filed under this subpart. Failure of the taxpayer to include the
employer identification number may result in the imposition of the
penalty specified in 70.105 of this chapter.
(b) Application for employer indentification number. Each taxpayer
who files a special tax return, who has not already been assigned an
employer identification number, shall file IRS Form SS-4 to apply for
one. The taxpayer shall apply for and be assigned only one employer
identification number, regardless of the number of places of business
for which the taxpayer is required to file a special tax return. The
employer identification number shall be applied for no later than 7 days
after the filing of the taxpayer's first special tax return. IRS Form
SS-4 may be obtained from the director of an IRS service center or from
any IRS district director.
(c) Preparation and filing of IRS Form SS-4. The taxpayer shall
prepare and file IRS Form SS-4, together with any supplementary
statement, in accordance with the instructions on the form or issued in
respect to it.
(26 U.S.C. 6109)
27 CFR 20.39 Special Tax Stamps
27 CFR 20.40 Issuance, distribution, and examination of special tax
stamps.
(a) Issuance of special tax stamps. Upon filing a properly executed
return on ATF Form 5630.5 together with the full remittance, the
taxpayer will be issued an appropriately designated special tax stamp.
If the return covers multiple locations, the taxpayer will be issued one
appropriately designated stamp for each location listed on the
attachment required by 20.38a(c)(2), but showing, as to name and
address, only the name of the taxpayer and the address of the taxpayer's
principal place of business (or principal office in the case of a
corporate taxpayer).
(b) Distribution of special tax stamps for multiple locations. On
receipt of the special tax stamps, the taxpayer shall verify that there
is one stamp for each location listed on the attachment to ATF Form
5630.5. The taxpayer shall designate one stamp for each location and
shall type on each stamp the address of the business conducted at the
location for which that stamp is designated. The taxpayer shall then
forward each stamp to the place of business designated on the stamp.
(c) Examination of special tax stamps. All stamps denoting payment
of special tax shall be kept available for inspection by ATF officers,
at the location for which designated, during business hours.
(26 U.S.C. 5143, 5146, 6806)
27 CFR 20.40a Changes in special tax stamps.
(a) Change in name. If there is a change in the corporate or firm
name, or in the trade name, as shown on ATF Form 5630.5, the permittee
shall file an amended special tax return, as soon as practicable after
the change, covering the new corporate or firm name, or trade names. No
new special tax is required to be paid. The permittee shall attach the
special tax stamp for endorsement of the change in name.
(b) Change in proprietorship -- (1) General. If there is a change in
the proprietorship of an industrial alcohol operation, the successor
shall pay a new special tax and obtain the required special tax stamps.
(2) Exemption for certain successors. Persons having the right of
succession provided for in paragraph (c) of this section may carry on
the business for the remainder of the period for which the special tax
was paid, without paying a new special tax, if within 30 days after the
date on which the successor begins to carry on the business, the
successor files a special tax return on ATF Form 5630.5 with ATF, which
shows the basis of succession. A person who is a successor to a
business for which special tax has been paid and who fails to register
the succession is liable for special tax computed from the first day of
the calendar month in which he or she began to carry on the business.
(c) Persons having right of succession. Under the conditions
indicated in paragraph (b)(2) of this section, the right of succession
will pass to certain persons in the following cases:
(1) Death. The widowed spouse or child, or executor, administrator,
or other legal representative of the taxpayer;
(2) Succession of spouse. A husband or wife succeeding to the
business of his or her spouse (living);
(3) Insolvency. A receiver or trustee in bankruptcy, or an assignee
for benefit of creditors;
(4) Withdrawal from firm. The partner or partners remaining after
death or withdrawal of a member.
(d) Change in location. If there is a change in location of a
taxable place of business, the proprietor shall, within 30 days after
the change, file with ATF an amended special tax return covering the new
location. The proprietor shall attach the special tax stamp or stamps,
for endorsement of the change in location. No new special tax is
required to be paid. However, if the proprietor does not file the
amended return within 30 days, the proprietor is required to pay a new
special tax and obtain a new special tax stamp.
(26 U.S.C. 5143, 7011)
27 CFR 20.40a Subpart D -- Qualification of Dealers and Users
27 CFR 20.40a Application For Permit, Form 5150.22
27 CFR 20.41 Application for industrial alcohol user permit.
(a) Dealers. A person who desires to withdraw and deal in specially
denatured spirits shall, before commencing business, file an application
on Form 5150.22 for, and obtain a permit, Form 5150.9.
(b) Users. A person who desires to withdraw and use or recover
specially denatured spirits shall, before commencing business, file an
application on Form 5150.22 for, and obtain a permit, Form 5150.9. The
provisions of this paragraph also apply to persons desiring to recover
denatured spirits from articles.
(c) Filing. All applications and necessary supporting documents, as
required by this subpart, shall be filed with the regional director
(compliance). All data, written statements, certifications, affidavits,
and other documents submitted in support of the application are
considered a part of the application.
(1) Applications filed as provided in this section, shall be
accompanied by evidence establishing the authority of the officer or
other person to execute the application.
(2) A State, political subdivision thereof, or the District of
Columbia, may specify in the application that it desires a single permit
authorizing the withdrawal and use of specially denatured spirits in a
number of institutions under it control. In this instance, the
application, Form 5150.22, or an attachment, shall clearly show the
method of distributing and accounting for the specially denatured
spirits to be withdrawn.
(d) Exceptions. (1) The proprietor of a distilled spirits plant
qualified under Part 19 of this chapter, who sells specially denatured
spirits stored at the plant premises is not required to qualify as a
dealer under this part.
(2) A permittee who was previously qualified on the effective date of
this regulation shall not be required to requalify under this part.
(T.D. ATF-199, 50 FR 9162, Mar. 6, 1985; 50 FR 20099, May 14, 1985)
27 CFR 20.42 Data for application, Form 5150.22.
(a) Unless waived under 20.43, each application on Form 5150.22
shall include as applicable, the following information:
(1) Serial number and purpose for which filed.
(2) Name and principal business address.
(3) Based on the bona fide requirements of the applicant, the
estimated quantity of all formulations of specially denatured spirits,
in gallons, which will be procured during a 12-month period.
(4) Location, or locations where specially denatured spirits will be
sold or used if different from the business address.
(5) Statement that specially denatured spirits will be stored in
accordance with the requirements of this part.
(6) For user applications, statement as to the intended use (e.g.
cosmetics, external medicines, solvents, fuels, mouthwashes, laboratory
uses, inks, etc.) to be made of the specially denatured spirits, and
whether recovery, restoration, and redenaturation processes will be
used.
(7) Statement as to the type of business organization and of the
persons interested in the business, supported by the items of
information listed in 20.45.
(8) Listing of the principal equipment to be used in recovery
processes, including processing tanks, storage tanks, and equipment for
recovery, restoration, and redenaturation of denatured spirits
(including the serial number, kind, capacity, names and addresses of
manufacturer and owner of distilling apparatus along with intended use).
(9) List of trade names under which the applicant will conduct
operations, and the offices where these names are registered.
(10) Listing of the titles of offices, the incumbents of which are
responsible for the specially denatured spirits activities of the
business and are authorized by the articles of incorporation, the
bylaws, or the board of directors to act and sign on behalf of the
applicant.
(11) Other information and statements as the regional director
(compliance) may require to establish that the applicant is entitled to
the permit. In the case of a corporation or other legal entity, the
regional director (compliance) may require information which establishes
that the officers, directors and principal stockholders whose names are
required to be furnished under 20.45 (a)(2) and (c) have not violated
or conspired to violate any law of the United States relating to
intoxicating liquor or have been convicted of any offense under Title
26, U.S.C., punishable as a felony or of any conspiracy to commit such
offense.
(b) If any of the information required by paragraphs (a)(4) through
(a)(10) and any information which may be required under paragraph
(a)(11) of this section is on file with any regional director
(compliance), the applicant may incorporate this information by
reference by stating that the information is made a part of the
application.
27 CFR 20.43 Exceptions to application requirements.
(a) The regional director (compliance) may waive detailed application
and supporting data requirements, other than the requirements of
paragraphs (a)(1) through (a)(6) and (a)(9) of 20.42, and paragraph
(a)(8) of that section as it relates to recovery, restoration and
redistillation, in the case of --
(1) All applications, Form 5150.22, filed by States or political
subdivisions thereof or the District of Columbia, and
(2) Applications, Form 5150.22, filed by applicants whose annual
withdrawal and sale or use of specially denatured spirits does not
exceed 5,000 gallons.
(b) The waiver, provided for in this section will terminate when the
permittee, other than a State or a political subdivision thereof, or the
District of Columbia, files an application to amend its permit, Form
5150.9, to increase the annual withdrawal and sale or use of specially
denatured spirits to an amount in excess of 5,000 gallons. In this
case, the permittee shall also furnish information required by
20.56(a)(2).
27 CFR 20.44 Disapproval of application.
The regional director (compliance) may, in accordance with Part 200
of this chapter, disapprove an application for a permit to withdraw and
deal or use denatured spirits, if on examination of the application (or
inquiry), the regional director (compliance) has reason to believe that:
(a) The applicant is not authorized by law and regulations to
withdraw and deal in or use specially denatured spirits;
(b) The applicant (including, in the case of a corporation, any
officer, director, or principal stockholder, or, in the case of a
partnership, a partner) is, by reason of their business experience,
financial standing, or trade connections, not likely to maintain
operations in compliance with 26 U.S.C. Chapter 51, or regulations
issued under this part;
(c) The applicant has failed to disclose any material information
required, or has made any false statement as to any material fact, in
connection with the application; or
(d) The premises at which the applicant proposes to conduct the
business are not adequate to protect the revenue.
27 CFR 20.45 Organizational documents.
The supporting information required by 20.42(a)(7) includes, as
applicable:
(a) Corporate documents. (1) Certified true copy of the certificate
of incorporation, or certified true copy of certificate authorizing the
corporation to operate in the State where the premises are located (if
other than that in which incorporated);
(2) Certified list of names and addresses of officers and directors,
along with a statement designating which corporate offices, if
applicable, are directly responsible for the specially denatured spirits
portion of the business; and
(3) Statement showing the number of shares of each class of stock or
other evidence of ownership, authorized and outstanding, the par value,
and the voting rights of the respective owners or holders.
(b) Articles of partnership. True copy of the articles of
partnership or association, if any, or certificate of partnership or
association where required to be filed by any State, county, or
municipality.
(c) Statement of interest. (1) Names and addresses of persons owning
10% or more of each of the classes of stock in the corporation, or legal
entity, and the nature and amount of the stockholding or other interest
of each, whether such interest appears in the name of the interested
party or in the name of another for him or her. If a corporation is
wholly owned or controlled by another corporation, persons owning 10% or
more of each of the classes of stock of the parent corporation are
considered to be the persons interested in the business of the
subsidiary, and the names and addresses of such persons shall be
submitted to the regional director (compliance) if specifically
requested.
(2) In the case of an individual owner or partnership, name and
address of every person interested in the business, whether such
interest appears in the name of the interested party or in the name of
another for the interested person.
27 CFR 20.45 Industrial Alcohol User Permit, ATF F 5150.9
27 CFR 20.48 Conditions of permits.
(a) Permits to withdraw and deal in or use specially denatured
spirits will designate the acts which are permitted, and include any
limitations imposed on the performance of these acts. All of the
provisions of this part relating to the use, recovery, restoration or
redistillation of denatured spirits or articles are considered to be
included in the provisions and conditions of the permit, the same as if
set out in the permit.
(b) An applicant need not have formulas and statements of processes,
approved by the Director, prior to the issuance of a permit by the
regional director (compliance).
(c) A permittee shall not use specially denatured spirits in the
manufacture or production of any article unless the Director has
approved the formula on Form 5150.19 or the article is covered by an
approved general-use formula.
27 CFR 20.49 Duration of permits.
Permits to withdraw and deal in or use specially denatured spirits
are continuing unless automatically terminated by the terms thereof,
suspended or revoked as provided in 20.51, or voluntarily surrendered.
The provisions of 20.57 are considered part of the terms and conditions
of all permits.
27 CFR 20.50 Correction of permits.
If an error on a permit is discovered, the permittee shall
immediately return the permit to the regional director (compliance) for
correction.
(T.D. ATF-199, 50 FR 9162, Mar. 6, 1985; 50 FR 20099, May 14, 1985)
27 CFR 20.51 Suspension or revocation of permits.
The regional director (compliance) may institute proceedings under
Part 200 of this chapter to suspend or revoke a permit whenever the
regional director (compliance) has reason to believe that the permittee:
(a) Has not in good faith complied with the provisions of 26 U.S.C.
Chapter 51, or regulations issued under that chapter;
(b) Has violated the conditions of that permit;
(c) Has made any false statements as to any material fact in the
application for the permit;
(d) Has failed to disclose any material information required to be
furnished;
(e) Has violated or conspired to violate any law of the United States
relating to intoxicating liquor or has been convicted of an offense
under Title 26, U.S.C., punishable as a felony or of any conspiracy to
commit such offense;
(f) Is, by reason of its operations, no longer warranted in procuring
and dealing in or using specially denatured spirits authorized by the
permit; or
(g) Has not engaged in any of the operations authorized by the permit
for a period of more than 2 years.
27 CFR 20.52 Rules of practice in permit proceedings.
The regulations of Part 200 of this chapter apply to the procedure
and practice in connection with the disapproval of any application for a
permit and in connection with suspension or revocation of a permit.
27 CFR 20.53 Powers of attorney.
An applicant or permittee shall execute and file with the regional
director (compliance) a Form 1534, in accordance with the instructions
on the form, for each person authorized to sign or to act on behalf of
the applicant or permittee. Form 1534 is not required for a person
whose authority is furnished in accordance with 20.42(a)(10).
27 CFR 20.54 Photocopying of permits.
A permittee may make photocopies of its permit exclusively for the
purpose of furnishing proof of authorization to withdraw specially
denatured spirits from a distilled spirits plant and other persons
authorized under this part to deal in specially denatured spirits.
27 CFR 20.55 Posting of permits.
Permits issued under this part shall be kept posted and available for
inspection on the permit premises.
27 CFR 20.55 Changes After Original Qualification
27 CFR 20.56 Changes affecting applications and permits.
(a) General -- (1) Changes affecting application. When there is a
change relating to any of the information contained in, or considered a
part of the application on Form 5150.22 for a permit, the permittee
shall, within 30 days (except as otherwise provided in this subpart)
file a written notice with the regional director (compliance) to amend
the application. However, a change in the information required by
20.42(a)(6) caused by approval of a new formula or statement of process
shall not require filing a new application unless the approval is the
permittee's first statement of process covering recovery operations.
(2) Changes affecting waivers. When any waiver under 20.43 is
terminated by a change to the application, the permittee shall include
the current information as to the item previously waived with the
written notice required in paragraph (a)(1) of this section.
(3) Changes affecting permit. When the terms of a permit are
affected by a change, the written notice required by paragraph (a)(1) of
this section (except as otherwise provided in this subpart) will serve
as an application to amend the permit.
(4) Form of notice. A written notice to amend an application on Form
5150.22 shall --
(i) Identify the permittee;
(ii) Contain the permit identification number;
(iii) Explain the nature of the change and contain any required
supporting documents;
(iv) Identify the serial number of the applicable application, Form
5150.22; and
(v) Be consecutively numbered and signed by the permittee or any
person authorized to sign on behalf of the permittee.
(b) Amended application. The regional director (compliance) may
require a permittee to file an amended application on Form 5150.22 when
the number of changes to the previous application are determined to be
excessive, or when a permittee has not timely filed the written notice
prescribed in paragraph (a)(1) of this section. If items on the amended
application remain unchanged, they will be marked ''No change since Form
5150.22, Serial No. -------- .''
(c) Changes in officers, directors and stockholders -- (1) Officers.
In the case of a change in the officers listed under the provisions of
20.45(a)(2), the notice required by paragraph (a)(1) of this section
shall only apply (unless otherwise required, in writing, by the regional
director (compliance)) to those offices, the incumbents of which are
responsible for the operations covered by this part.
(2) Directors. In the case of a change in the directors listed under
the provisions of 20.45(a)(2), the notice required by paragraph (a)(1)
of this section shall reflect the changes.
(3) Stockholders. In lieu of reporting all changes, within 30 days,
to the list of stockholders furnished under the provisions of
20.45(c)(1), a permittee may, upon filing written notice to the regional
director (compliance) and establishing a reporting date, file an annual
notice of changes. The notice of changes in stockholders does not apply
if the sale or transfer of capital stock results in a change in
ownership or control which is required to be reported under 20.57.
(Approved by the Office of Management and Budget under control number
1512-0336)
27 CFR 20.57 Automatic termination of permits.
(a) Permit not transferable. Permits issued under this part are not
transferable. In the event of the lease, sale, or other transfer of
such a permit. or of the operations authorized by the permit, the
permit shall, except as provided for in this section, automatically
terminate.
(b) Corporations. (1) If actual or legal control of any corporation
holding a permit issued under this part changes, directly or indirectly,
whether by reason of a change in stock ownership or control (in the
permittee corporation or any other corporation), by operation of law, or
in any other manner, the permittee shall, within 10 days of the change,
give written notice to the regional director (compliance). Within 30
days of the change, the permittee shall file an application for a new
permit, Form 5150.22 with supporting documents. If an application for a
new permit is not filed on Form 5150.22 within 30 days of the change,
the outstanding permit will automatically terminate.
(2) If an application for a new permit is filed on Form 5150.22
within the 30-day period prescribed in paragraph (b)(1) of this section,
the outstanding permit may remain in effect until final action is taken
on the application. When final action is taken, the outstanding permit
will automatically terminate and shall be forwarded to the regional
director (compliance).
(c) Proprietorships. In the event of a change in proprietorship of a
business of a permittee (as for instance, by reasons of incorporation,
the withdrawal or taking in of additional partners, or succession by any
person who is not a fiduciary), the successor shall file written notice
and make application on Form 5150.22 for a new permit, under the same
conditions provided for in paragraph (b) of this section. The successor
may adopt the formulas and statements of process of the predecessor.
(Approved by the Office of Management and Budget under control number
1512-0336)
(T.D. ATF-199, 50 FR 9162, Mar. 6, 1985; 50 FR 20099, May 14, 1985)
27 CFR 20.58 Adoption of documents by a fiduciary.
If the business covered by a permit issued under this part, is to be
operated by a fiduciary, the fiduciary may, in lieu of qualifying as a
new proprietor, file a written notice, and any necessary supporting
documents, to amend the predecessor's permit. The fiduciary shall
furnish a consent of surety on Form 1533, extending the terms of the
predecessor's bond, if any, and may adopt the formulas and statements of
process of the predecessor. The effective date of the qualifying
documents filed by a fiduciary shall coincide with the effective date of
the court order or the date specified therein for the fiduciary to
assume control. If the fiduciary was not appointed by the court, the
date the fiduciary assumed control shall coincide with the effective
date of the filing of the qualifying documents.
27 CFR 20.59 Continuing partnerships.
(a) General. If, under the laws of a particular State, a partnership
is not teminated on death or insolvency of a partner, but continues
until final settlement of the partnership affairs is completed, and the
surviving partner has the exclusive right to the control and possession
of the partnership assets for the purpose of liquidation and settlement,
the surviving partner may continue to withdraw and use specially
denatured spirits under the prior qualifications of the partnership.
(b) Bonds. If a bond was required under the previous partnership,
the surviving partner shall furnish a consent of surety, in which the
surety and surviving partner agree to remain liable.
(c) Requalification. If a surviving partner acquires the business on
completion of the settlement of the partnership, that partner shall
qualify as a new proprietor, from the date of acquisition, under the
same conditions and limitations prescribed in 20.57(c).
(d) More than one partner. The rule set forth in this section also
applies if there is more than one surviving partner.
(T.D. ATF-199, 50 FR 9162, Mar. 6, 1985; 50 FR 20099, May 14, 1985)
27 CFR 20.60 Change in name of permittee.
When the only change is a change in the individual, firm, or
corporation name, a permittee may not conduct operations under the new
name until a written notice, accompanied by necessary supporting
documents, to amend the application and permit has been filed and an
amended permit issued by the regional director (compliance).
(Approved by the Office of Management and Budget under control number
1512-0336)
(T.D. ATF-199, 50 FR 9162, Mar. 6, 1985; 50 FR 20099, May 14, 1985)
27 CFR 20.61 Change in trade name.
If there is to be a change in, or addition of, a trade name, the
permittee may not conduct operations under the new trade name until a
written notice has been filed and an amended permit has been issued by
the regional director (compliance). A new bond or consent of surety is
not required for changes in trade names.
(Approved by the Office of Management and Budget under control number
1512-0336)
27 CFR 20.62 Change in location.
(a) Permit. When there is to be a change in location within the same
region, a permittee may not conduct operations at the new location until
a written notice, accompanied by necessary supporting information to
amend the application and permit has been filed and an amended permit
issued by the regional director (compliance).
(b) Bond. If required to file a bond, the permittee shall furnish a
consent of surety on Form 1533 or a new bond to cover the new location.
(Approved by the Office of Management and Budget under control number
1512-0336)
27 CFR 20.63 Adoption of formulas and statements of process.
(a) The adoption by a successor (proprietorship or fiduciary) of a
predecessor's formulas and statements of process, as provided in 20.57
(c), and 20.58, will be in the form of a certificate submitted to the
director.
(b) The certificate will contain, as applicable, (1) a list of all
approved formulas or statements of process in which specially denatured
spirits are used or recovered, (2) the formulas of specially denatured
spirits used, (3) the ATF laboratory number of the sample (if any), (4)
the date of approval of Form 1479-A or serial number of Form 5150.19,
and (5) the applicable code number for the article or process. In
addition, the certificate will contain the name of the successor
followed by the phrase ''Formula of -------- (Name of predecessor) is
hereby adopted.''
(Approved by the Office of Management and Budget under control number
1512-0336)
(T.D. ATF-199, 50 FR 9162, Mar. 6, 1985; 50 FR 20099, May 14, 1985)
27 CFR 20.64 Return of permits.
Following the issuance of a new or amended permit, the permittee
shall (a) obtain and destroy all photocopies of the previous permit from
its suppliers, and (b) return the original of the previous permit to the
regional director (compliance).
27 CFR 20.64 Registry of Stills
27 CFR 20.66 Registry of stills.
The provisions of Subpart C of Part 170 of this chapter are
applicable to stills or distilling apparatus located on the premises of
a permittee used for distilling. As provided under 170.55, the listing
of a still in the permit application (Form 5150.22), and approval of the
application, constitutes registration of the still.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1355, as amended (26 U.S.C.
5179))
(T.D. ATF-207, 50 FR 23682, June 5, 1985)
27 CFR 20.66 Permanent Discontinuance of Business
27 CFR 20.68 Notice of permanent discontinuance.
(a) Notice. When a permittee permanently discontinues business, a
written notice shall be filed with the regional director (compliance) to
cover the discontinuance. The notice will be accompanied by the permit,
and contain --
(1) A request to cancel the permit,
(2) A statement of the disposition made of all specially denatured
spirits, as required in 20.234, and
(3) The date of discontinuance.
(b) Bonds. The bond of a permittee may not be canceled until all
specially denatured spirits have been properly disposed of as required
by this part.
(c) Final Reports. The written notice required by this paragraph
will also be accompanied by a report on Form 5150.18 covering the
discontinuance and marked ''Final Report.''
(Approved by the Office of Management and Budget under control number
1512-0336)
27 CFR 20.68 Subpart E -- Bonds and Consents of Surety
27 CFR 20.71 Bond.
(a) Except as provided in paragraph (d) of this section, each
permittee who intends to withdraw more than 5000 gallons of specially
denatured spirits per annum shall file a bond, Form 5150.25, before
issuance of the permit. The penal sum of the bond shall be as follows:
(b) The following method may be used to compute your penal sum:
(1) If the total of your estimated annual withdrawals is divisible by
5,000, divide it by 5. The result is your penal sum in dollars.
(2) If the total of your estimated annual withdrawals is not
divisible by 5,000, increase it to the next highest number which is
divisible by 5,000 and divide that number by 5. The result is your
penal sum in dollars.
(c) The following are some examples:
(d) Any bond previously approved on Form 1475 or 1480 which fulfills
the penal sum requirements of paragraph (b) of this section shall remain
valid and will be regulated by the same provisions of this subpart as it
refers to bonds on ATF F 5150.25. No bond is required if the permittee
is a State, any political subdivision of a State, or the District of
Columbia.
(T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by 50 FR 20099,
May 14, 1985)
27 CFR 20.72 Evaluation of bond penal sum.
(a) Permittee's evaluation. Each permittee shall, for the period
from July 1 through the following June 30, make an annual evaluation of
the permittee's previous and future needs for specially denatured
spirits. Based on the results of this evaluation:
(1) The permittee shall file a new bond in increased penal sum, if
the existing bond no longer meets the penal sum requirements of 20.71,
or
(2) The permittee may file a new bond in decreased penal sum, if the
existing bond exceeds the penal sum requirements of 20.71.
(b) Authority of regional director (compliance). The regional
director (compliance) may, at any time, require a permittee to file a
new bond in a larger penal sum, or require a satisfactory explanation
why a new bond should not be filed.
27 CFR 20.73 Corporate surety.
(a) Surety bonds required by this part may be given only with
corporate sureties holding certificates of authority from, and subject
to the limitations prescribed by, the Secretary in the current revision
of Treasury Department Circular No. 570.
(b) Treasury Department Circular No. 570 is published in the Federal
Register annually as of the first workday in July. As they occur,
interim revisions of the circular are published in the Federal Register.
Copies may be obtained from the Surety Bond Branch, Financial
Management Service, Department of the Treasury, Washington, DC 20226.
(T.D. ATF-199, 50 FR 9162, Mar. 6, 1985; 50 FR 20099, May 14, 1985)
27 CFR 20.74 Filing of powers of attorney.
Each bond, and each consent to changes in the terms of a bond, must
be accompanied by a power of attorney authorizing the agent or officer
who executed the bond or consent to act on behalf of the surety. The
regional director (compliance) who is authorized to approve the bond may
require additional evidence of the authority of the agent or officer to
execute the bond or consent.
27 CFR 20.75 Execution of powers of attorney.
The power of attorney shall be prepared on a form provided by the
surety company and executed under the corporate seal of the company. If
the power of attorney submitted is not a manually signed original, it
shall be accompanied by certification of its validity.
27 CFR 20.76 Deposit of securities instead of corporate surety.
Instead of corporate surety, the principal may pledge and deposit as
surety for the bond, securities which are transferable and which are
guaranteed as to both interest and principal by the United States, under
the provisions of 31 CFR Part 225.
27 CFR 20.77 Consents of surety.
Consents of surety to changes in the terms of bonds shall be executed
on Form 1533 by the principal and by the surety with the same formality
and proof of authority as is required for the execution of bonds.
27 CFR 20.78 Strengthening bonds.
(a) When the penal sum of any bond becomes insufficient, the
principal shall either give a strengthening bond with the same surety to
attain a sufficient penal sum, or give a new bond to cover the entire
liability. A strengthening bond will not be approved if it bears any
notation which is intended or which may be considered:
(1) To be a release of any former bond, or
(2) As limiting the amount of any bond to less than its full penal
sum.
(b) Strengthening bonds shall show the date of execution and the
effective date, and shall be marked ''Strengthening Bond.''
27 CFR 20.79 Superseding bonds.
Superseding bonds are required when insolvency or removal of any
surety occurs. Superseding bonds may also be required at the discretion
of the regional director (compliance) when any other contingency affects
the validity or impairs the sufficiency of the bond. If the principal
intends to continue the transactions to which the bond relates after the
surety, under 20.80, has applied for relief of liability under the
bond, the principal shall file a valid superseding bond to be effective
on or before the date specified in the surety's application for relief
of liability. Superseding bonds shall show the date of execution and
the effective date, and shall be marked ''Superseding Bond.'' If the
principal does not file a superseding bond when required, the principal
may not conduct any operation under the permit.
27 CFR 20.80 Notice by surety of termination of bond.
A surety on any bond required by this part may at any time, in
writing, notify the principal and regional director (compliance) with
whom the bond is filed, that the surety desires (after a specified date)
to be relieved of liability under the bond. The specified date may not
be less than 90 days after the date the notice is received by the
regional director (compliance). The surety shall also file with the
regional director (compliance) an acknowledgment or other proof of
service of the notice of termination on the principal.
(Approved by the Office of Management and Budget under control number
1512-0336)
27 CFR 20.81 Termination of rights and liability under a bond.
(a) If the notice of termination given by the surety is not
withdrawn, in writing, the rights of the principal as supported by the
bond terminate on the date named in the notice. The surety is relieved
from liability under a bond as to any operations which are wholly
subsequent to:
(1) The date named in a notice of termination ( 20.80); or
(2) The effective date of a superseding bond ( 20.79); or
(3) The date of approval of the discontinuance of operations by the
principal.
(b) If the principal fails to file a valid superseding bond before
the date on which the surety desires to be relieved from liability under
the bond, the surety, notwithstanding the release from liability as
specified in paragraph (a)(1) of this section, shall remain liable under
the bond for all specially denatured spirits or articles on hand or in
transit to the principal on that date until the spirits or articles have
been lawfully disposed of or a new bond has been filed by the principal.
27 CFR 20.82 Release of pledged securities.
Securities of the United States, pledged and deposited as provided in
20.76, will be released only under the provisions of 31 CFR Part 225.
When the regional director (compliance) is satisfied that they may be
released, the regional director (compliance) shall fix the date or dates
on which a part or all of the securities may be released. At any time
before the release of the securities, the regional director (compliance)
may extend the date of release for any additional length of time
considered necessary.
27 CFR 20.82 Subpart F -- Formulas and Statements of Process
27 CFR 20.91 Formula.
(a) Each article made with specially denatured spirits shall be made
in accordance with (1) an approved formula, Form 5150.19, or (2) an
approved general-use formula prescribed in this subpart, approved by the
Director as an alternate method, or published as an ATF Ruling in the
ATF Bulletin. The manufacturer shall file Form 5150.19, along with the
sample(s) required by 20.92, and obtain an approved formula before
manufacturing the article.
(b) An article made in accordance with a formula on Form 1479-A
approved under previous regulations in Part 211 of this chapter will be
considered to comply with the requirements of this subpart.
(c) Any person who has approved formulas or statements of process,
Form 1479-A or Form 5150.19, which have been discontinued or have become
obsolete, may submit these formulas or statements of process to the
Director for cancellation.
27 CFR 20.92 Samples.
(a) For each formula submitted in accordance with 20.91 covering a
toilet preparation made with S.D.A. Formula No. 39-C and containing an
essential oil, the manufacturer shall submit a 0.5-ounce sample of the
essential oil used in the article. The Director may also require the
manufacturer to submit a sample of any ingredient which is not
adequately described in the formula.
(b) For each formula submitted in accordance with 20.91, the
Director may require the manufacturer to submit a 4-ounce sample of the
finished article.
(c) The regional director (compliance) or the Director may, at any
time, require submission of samples of (1) any ingredient used in the
manufacture of an article, or (2) any article.
27 CFR 20.93 Changes to formulas.
(a) General. Except as provided in paragraph (b) of this section,
any change of ingredients or quantities of ingredients listed in an
appoved formula shall constitute a different article for which a
different approved formula is required by 20.91.
(b) Exceptions. A different approved formula is not required for the
following --
(1) A change from an ingredient identified in the formula by a brand
name to the same quantity of a chemically identical ingredient acquired
under a different brand name, or
(2) A change of an ingredient which is a coloring material.
27 CFR 20.94 Statement of process.
(a) Manufacturers shall submit a statement of process on Form
5150.19, in accordance with paragraph (b) of this section, covering the
following activities:
(1) If specially denatured spirits are used for laboratory or
mechanical purposes, other than use of S.D.A. Formula No. 3-A, 3-C, or
30 for laboratory or mechanical purposes not in the development of a
product;
(2) If specially denatured spirits are used in a manufacturing
process in which none of the specially denatured spirits remains in the
finished product;
(3) If specially denatured spirits, completely denatured alcohol, or
articles are used in a manufacturing process and are to be recovered;
or
(4) If recovered denatured spirits are to be redenatured.
(b) The manufacturer shall submit a separate Form 5150.19 for each
activity described in paragraph (a) of this section describing the
process completely.
(1) If specially denatured spirits are used for laboratory or
mechanical purposes, other than use of S.D.A. Formula No. 3-A, 3-C, or
30 for laboratory or mechanical purposes not in the development of a
product, the Form 5150.19 shall identify the formula number of specially
denatured spirits, a description of the laboratory or mechanical use,
and the approximate annual quantity to be used.
(2) If the Form 5150.19 is submitted covering activities described in
paragraphs (a)(2), (a)(3), or (a)(4) of this section, the Form 5150.19
shall also contain the following information:
(i) Flow diagrams shall be submitted with the Form 5150.19 clearly
depicting the equipment in its relative operating sequence, with
essential connecting pipelines and valves. All major equipment shall be
identified as to its use. The direction of flow through the pipelines
shall be indicated in the flow diagram. The flow diagram, shall be
accompanied by a written description of the flow of materials through
the system.
(ii) The statement of process shall describe the chemical composition
of the recovered spirits. The statement of process shall be accompanied
by a statement of the intended use of the recovered spirits.
27 CFR 20.95 Developmental samples of articles.
(a) A user may use limited quantities of specially denatured spirits
in the manufacture of samples of articles for submission on request by
the Director in accordance with 20.92.
(b) A user may prepare developmental samples of articles, of limited
sizes and quantities, for one-time shipment to prospective customers.
The user shall maintain records showing --
(1) The types of product samples prepared,
(2) The size and number of samples sent, on a one-time basis, to each
prospective customer, and
(3) The names and addresses of the prospective customers.
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.95 Approval Policies
27 CFR 20.100 General.
(a) In addiiton to the limitations in this part, and if necessary to
protect the revenue or public safety, the Director, when approving Form
5150.19 may:
(1) Specify on the Form 5150.19 the size of containers in which any
article may be sold;
(2) Specify the maximum quantity that may be sold to any person at
one time; or
(3) Restrict the sale of an article to a specific class of vendee and
for a specific use.
(b) Approval by the Director of formulas, samples, or statements of
process means only that they meet the standards of the Bureau of
Alcohol, Tobacco and Firearms. The approval does not require the
regional director (compliance) to issue a permit under Subpart D of this
part to withdraw and use specially denatured spirits in those formulas,
articles, or statements of process.
27 CFR 20.101 Drafting formulas.
(a) In preparing Form 5150.19, the manufacturer shall, for each
ingredient containing ethyl alcohol, identify --
(1) The percent alcohol by volume of the ingredient, if known, and
(2) The supplier's name and serial number or approval date of the
supplier's approved formula covering the manufacture of the ingredient.
(b) In preparing Form 5150.19, manufacturers may --
(1) Identify ingredients by generic names rather than brand names,
and
(2) Identify quantities of ingredients used in ranges rather than in
finite quantities.
(c) If ranges of ingredients are used, as authorized by paragraph
(b)(2) of this section --
(1) The lower range shall not be zero for any ingredient, and
(2) The range for usage of specially denatured spirits shall not
exceed 5%.
27 CFR 20.102 Bay rum, alcoholado, or alcoholado-type toilet waters.
All bay rum, alcoholado, or alcoholado-type toilet waters made with
specially denatured alcohol shall contain:
(a) 1.10 grains of benzyldiethyl (2:6-xylylcarbamoyl methyl) ammonium
benzoate (Bitrex (THS-839)) in each gallon of finished product in
addition to any of this material used as a denaturant in the specially
denatured alcohol, or
(b) 32 grains of tartar emetic in each gallon of finished product, or
(c) 0.5 avoirdupois ounce of sucrose octaacetate in each gallon of
finished product.
27 CFR 20.103 Articles made with S.D.A. Formula No. 39-C.
Each article made with S.D.A. Formula No. 39-C shall contain in each
gallon of finished product not less than 2 fluid ounces of perfume
material (essential oils, isolates, aromatic chemicals, etc.)
satisfactory to the Director.
27 CFR 20.104 Residual alcohol in spirit vinegar.
Commercial strength (40 grain) vinegar made from specially denatured
alcohol may contain trace amounts of residual alcohol, not to exceed 0.5
percent of alcohol by volume, in the finished product.
27 CFR 20.104 General-Use Formulas
27 CFR 20.111 General.
(a) An approved formula on Form 5150.19 is not required for an
article made in accordance with any approved general-use formula
prescribed by 20.112 through 20.119, approved by the Director as an
alternate method, or published as an ATF Ruling in the ATF Bulletin.
(b) Any interested party may petition ATF for approval of a new
general-use formula by submitting a letter describing the proposed
general-use formula to the Director.
(Approved by the Office of Management and Budget under control number
1512-0336)
27 CFR 20.112 Special industrial solvents general-use formula.
(a) A special industrial solvent is any article made with any other
ingredients combined with the ingredients in the minimum ratios
prescribed in this section. A special industrial solvent shall be made
with S.D.A. Formula No. 1, 3A, or 3C containing, for every 100 parts
(by volume) of alcohol:
(1) No less than 1 part (by volume) of one or any combination of the
following: methyl isobutyl ketone, methyl n-butyl ketone, nitropropane
(mixed isomers), or ethylene glycol monoethyl ether, and
(2) No less than 5 parts (by volume) of one or any combination of the
following: ethyl acetate (equivalent to 85% ester content, as defined
in 21.106 of this chapter), isopropyl alcohol, or methyl alcohol.
(b) Special industrial solvents are intended for use as ingredients
or solvents in manufacturing processes and shall not be distributed
through retail channels for sale as consumer commodities for personal or
household use. When a special industrial solvent is used in the
manufacture of an article for sale, sufficient ingredients shall be
added to definitely change the composition and character of the special
industrial solvent. A special industrial solvent shall not be
reprocessed into another solvent intended for sale if the other solvent
would contain more than 50% alcohol by volume.
(c) If this article contains more than 4% by weight of methyl
alcohol, the label shall have a skull and crossed bones symbol and the
following words: ''danger,'' ''poison,'' ''vapor harmful,'' ''May be
fatal or cause blindness if swallowed,'' and ''Cannot be made
nonpoisonous.''
27 CFR 20.113 Proprietary solvents general-use formula.
(a) A proprietary solvent is any article made with any other
ingredients combined with the ingredients in the minimum ratios
prescribed in this section. A proprietary solvent shall be made with
S.D.A. Formula No. 1 or 3-A containing, for every 100 parts (by volume)
of alcohol:
(1) No less than 1 part (by volume) of one or any combination of the
following: gasoline, unleaded gasoline, heptane, or rubber hydrocarbon
solvent, and
(2) No less than 3 parts (by volume) of one or any combination of the
following: ethyl acetate (equivalent to 85% ester content, as defined
in 21.106 of this chapter), methyl isobutyl ketone, methyl n-butyl
ketone, tert-butyl alcohol, sec-butyl alcohol, nitropropane (mixed
isomers), ethylene glycol monoethyl ether, or toluene.
(b) If this article contains more than 4% by weight of methyl
alcohol, the label shall have a skull and crossed bones symbol and the
following words: ''danger,'' ''poison,'' ''vapor harmful,'' ''May be
fatal or cause blindness if swallowed,'' and ''Cannot be made
nonpoisonous.''
27 CFR 20.114 Tobacco flavor general-use formula.
Tobacco flavor general-use formula is any finished article made with
S.D.A. Formula No. 4 or S.D.R. Formula No. 4 which --
(a) Contains sufficient flavors,
(b) May contain other ingredients, and
(c) Is packaged, labeled, and sold or used as a tobacco flavor only.
27 CFR 20.115 Ink general-use formula.
Ink general-use formula is any finished article made with S.D.A.
Formula No. 1, 3-A, 3-C, 13-A, 23-A, 30, 32, or 33 which --
(a) Contains sufficient pigments, dyes, or dyestuffs,
(b) May contain other ingredients, and
(c) Is packaged, labeled and sold or used as an ink.
27 CFR 20.116 Low alcohol general-use formula.
Low alcohol general-use formula is a finished article containing not
more than 5% alcohol by volume.
27 CFR 20.117 Reagent alcohol general-use formula.
(a) Reagent alcohol is an article (1) made in accordance with
paragraph (b) of this section, (2) packaged and labeled in accordance
with paragraph (c) of this section, and (3) distributed in accordance
with paragraph (d) of this section.
(b) Reagent alcohol shall be made with 95 parts (by volume) of S.D.A.
Formula No. 3-A, and 5 part (by volume) of isopropyl alcohol. Water
may be added at the time of manufacture. Reagent alcohol shall not
contain any ingredient other than those named in this paragraph.
(c)(1) Except as provided in paragraph (d) of this section, reagent
alcohol shall be packaged by the manufacturer in containers not
exceeding four liters. Each container shall have affixed to it a label
with the following words, as conspicuously as any other words on the
labels: ''Reagent Alcohol, Specially Denatured Alcohol Formula 3-A-95
parts by vol., and Isopropyl Alcohol -- 5 parts by vol.''
(2) Because this article contains more than 4% by weight of methyl
alcohol, the label shall have a skull and crossbones symbol and the
following words: ''danger,'' ''poison,'' ''vapor harmful,'' ''May be
fatal or cause blindness if swallowed,'' and ''Cannot be made
nonpoisonous
(3) If water is added at the time of manufacture, the label shall
reflect the composition of the diluted product. If the addition of
water reduces the methyl alcohol concentration to less than 4% by
weight, the requirements of paragraph (c)(2) of this section shall not
apply.
(4) A back label shall be attached showing the word ''ANTIDOTE'',
followed by suitable directions for an antidote.
(d)(1) Reagent alcohol may be distributed in containers not exceeding
4 liters exclusively to laboratories or persons who require reagent
alcohol for scientific use.
(2) Reagent alcohol may be distributed in bulk containers to
proprietors of bona fide laboratory supply houses for packaging and
resale, and to any other person who was qualified to receive bulk
shipments of reagent alcohol on the effective date of this part.
Reagent alcohol may also be distributed in bulk containers to any person
who has received approval of a letterhead application containing the
following:
(i) The applicant's name, address, and permit number, if any;
(ii) A description of the security measures which will be taken to
segregate reagent alcohol from denatured spirits or other alcohol which
may be on the same premises;
(iii) A statement that labels required by paragraph (c) of this
section will be affixed to containers of reagent alcohol filled by the
applicant;
(iv) A statement that the applicant will allow ATF Officers to
inspect the applicant's premises; and
(v) A statement that the applicant will comply with the requirements
of 20.133 which may be conditions of approval by the regional director
(compliance).
(Approved by the Office of Management and Budget under control number
1512-0336)
27 CFR 20.118 Rubbing alcohol general-use formula.
(a) Rubbing alcohol is an article made with S.D.A. Formula No. 23-H
(1) containing 70% ethyl alcohol by volume (2) made in accordance with
one of the two formulas prescribed in paragraph (b) of this section, and
(3) labeled in accordance with 20.134(e) of this part.
(b) Either of the following two formulas is approved for
manufacturing rubbing alcohol:
27 CFR 20.119 Toilet preparations containing not less than 10%
essential oils general-use formula.
This general-use formula shall consist of an article containing not
less than 10% essential oils by volume made with a formula of S.D.A.
authorized for that article on the following list:
(T.D. ATF-199, 50 FR 9162, Mar. 6, 1985; 50 FR 20099, May 14, 1985)
27 CFR 20.119 Subpart G -- Requirements Relating to Articles
27 CFR 20.131 Scope of subpart.
This subpart prescribes requirements relating to articles which may
affect persons who are not required to obtain a permit under this part.
These requirements, described in general terms 20.132, are imposed by
law. Criminal penalties imposed for violating these requirements are
described in 20.137. In this subpart, the term ''article'' means any
substance or preparation in the manufacture of which denatured spirits
are used, including the product obtained by further manufacture or by
combination with other materials, if the article subjected to further
manufacture or combination contained denatured spirits.
27 CFR 20.132 General requirements.
(a) Internal medicinal preparations and flavoring extracts -- (1)
Manufacture. No person shall use denatured spirits in the manufacture
of medicinal preparations or flavoring extracts for internal human use
where any of the spirits remain in the finished product.
(2) Sale. No person shall sell or offer for sale for internal human
use any medicinal preparations or flavoring extracts manufactured from
denatured distilled spirits where any of the spirits remain in the
finished product.
(3) Labeling and advertising. Labeling and advertising of articles
shall not imply that the article is intended for or suitable for
internal human use.
(b) Beverage use. No person shall sell or offer for sale any article
containing denatured spirits for beverage purposes. Labeling and
advertising of articles shall not imply that the article is intended for
or suitable for use as a beverage.
(c) Trafficking in articles. The regional director (compliance) may
impose the requirements of 20.133 on any person who reprocesses,
rebottles, or repackages articles, deals in articles, or receives
articles in containers exceeding one gallon.
27 CFR 20.133 Registration of persons trafficking in articles.
(a) Upon written notice from the regional director (compliance), any
person who reprocesses, rebottles, or repackages articles, deals in
articles, or receives articles in containers exceeding one gallon may be
required to submit any of the following:
(1) Nature of activities to be conducted;
(2) Name and address of supplier;
(3) Size and type of containers in which articles will be received
and, if applicable, rebottled or repackaged;
(4) Maximum quantity of each article to be obtained during any
calendar month;
(5) Description of the reprocessing operation;
(6) Samples of the reprocessed article;
(7) Labels and advertising materials; and,
(8) Names and addresses of recipients of articles and quantities
received;
(b) The regional director (compliance) shall prohibit any of the
activities described in paragraph (a) of this section if the activities
pose a jeopardy to the revenue, or a burden in administering this part.
(Approved by the Office of Management and Budget under control number
1512-0336)
27 CFR 20.134 Labeling.
(a) General. Except as provided in paragraph (b) or (c) of this
section, each article shall, before removal from the manufacturer's
premises, have a label affixed to its immediate container identifying
(1) the name, trade name or brand name of the article, and (2) the name
and address (city and State) of the manufacturer or distributor of the
article.
(b) Articles for external human use. Except as provided in paragraph
(c) of this section, an article intended for external human use shall,
before removal from the manufacturer's premises, have a label affixed to
its immediate container identifying the name, trade name or brand name
of the article. If the volume of the article in the container exceeds
8-fluid ounces, the label shall also show the information required by
paragraph (b) (1) or (2) of this section.
(1) If the article was packaged or bottled by the person who
manufactured it, the label shall identify --
(i) The manufacturer's name and the address (city and State) of the
actual place or places where article was manufactured, or
(ii) The name and principal office address (city and State) of the
manufacturer, and the permit number or numbers of the place or places of
manufacture, or
(iii) The manufacturer's permit number and the name and address (city
and State), of the person for whom the article was packaged and bottled.
(2) If the article was packaged or bottled by a person other than the
manufacturer of the article, the label shall identify --
(i) The name and address (city and State) of the person by whom or
for whom the article was packaged or bottled, and
(ii) The permit number of the manufacturer or distributor.
(3) If a permit number is required to be shown on the label, it may
be shown utilizing a State code number, in accordance with 20.135.
(c) Shipment of unlabeled articles. A manufacturer may, subject to
the approval of the regional director (compliance) and compliance with
20.133, remove an unlabeled article from the manufacturer's premises, if
the outer containers of the article are labeled with the name, trade
name or brand name of the article and the names and addresses (city and
State) of the manufacturer and the consignee.
(d) Use of the words ''denatured alcohol.'' If the words ''denatured
alcohol'' appear on the label of an article, the label shall also have a
name, trade name or brand name which appears as conspicuously as the
words ''denatured alcohol.''
(e) Use of the words ''rubbing alcohol.'' If the words ''rubbing
alcohol'' appear on the label of an article, (1) the article shall be
made in accordance with 20.118 of this part, and (2) the label (i)
shall have the words ''rubbing alcohol'' in letters of the same color
and size, (ii) shall identify the name and address (city and State) of
the manufacturer or bottler, (iii) shall state the alcohol content as
70% by volume with no reference to the proof strength, and (iv) shall
have the warning ''For external use only. If taken internally, will
cause serious gastric disturbances.'' An alcohol rub made from any other
material, such as isopropyl alcohol, shall not be labeled ''Rubbing
Alcohol'' unless the label informs the consumer that the preparation was
not made with specially denatured alcohol.
(Approved by the Office of Management and Budget under control number
1512-0336)
27 CFR 20.135 State code numbers.
In showing the permit number on labels as provided in
20.134(b)(2)(ii), the permittee who distributes the article may
substitute the appropriate number shown below for the State
abbreviation. For example, permit number SDA-CONN-1234 may be shown on
the labels as SDA-07-1234. The code numbers for the respective State
are as follows:
01 -- Alabama
02 -- Alaska
03 -- Arizona
04 -- Arkansas
05 -- California
06 -- Colorado
07 -- Connecticut
08 -- Delaware
09 -- D.C.
10 -- Florida
11 -- Georgia
12 -- Hawaii
13 -- Idaho
14 -- Illinois
15 -- Indiana
16 -- Iowa
17 -- Kansas
18 -- Kentucky
19 -- Louisiana
20 -- Maine
21 -- Maryland
22 -- Massachusetts
23 -- Michigan
24 -- Minnesota
25 -- Mississippi
26 -- Missouri
27 -- Montana
28 -- Nebraska
29 -- Nevada
30 -- New Hampshire
31 -- New Jersey
32 -- New Mexico
33 -- New York
34 -- North Carolina
35 -- North Dakota
36 -- Ohio
37 -- Oklahoma
38 -- Oregon
39 -- Pennsylvania
40 -- Rhode Island
41 -- South Carolina
42 -- South Dakota
43 -- Tennessee
44 -- Texas
45 -- Utah
46 -- Vermont
47 -- Virginia
48 -- Washington
49 -- West Virginia
50 -- Wisconsin
51 -- Wyoming
27 CFR 20.136 Labeling regulations of other agencies.
(a) General. Other Federal agencies have promulgated regulations
which may affect labeling of articles, as described in this section.
(b) Consumer Product Safety Commission. The Consumer Product Safety
Commission has promulgated regulations to administer the Federal
Hazardous Substances Act. The regulations in 16 CFR Chapter II require
warning labels for products containing certain specified substances.
For example, S.D.A. Formula Nos. 3-A and 30 require warning labels
because they contain methyl alcohol, a hazardous substance at levels of
4% or more by weight. Manufacturers, reprocessors, rebottlers, and
repackagers who convey articles containing strong chemicals should refer
to 16 CFR Chapter II for warning label requirements.
(c) Federal Trade Commission. The Federal Trade Commission (F.T.C.)
has promulgated regulations to administer the Fair Packaging and
Labeling Act. The regulations in 16 CFR Chapter I affect packaging and
labeling of ''consumer commodities.'' The term ''consumer commodities''
generally means products intended for retail sale to an individual for
personal or household use. The F.T.C. regulations do not apply to
drugs, medical devices, or cosmetics for which the Food and Drug
Administration enforces the Fair Packaging and Labeling Act (see
paragraph (d) of this section). Manufacturers, reprocessors,
rebottlers, and repackagers who convey articles which are ''consumer
commodities'' should refer to 16 CFR Chapter I for packaging and
labeling requirements.
(d) Food and Drug Administration, Department of Health and Human
Services. The Food and Drug Administration has promulgated regualtions
in 21 CFR Chapter I to administer the Fair Packaging and Labeling Act
(as it applies to drugs, medical devices, or cosmetics) and the Federal
Food, Drug and Cosmetic Act. Manufacturers, reprocessors, rebottlers,
and repackagers who convey articles which are drugs, medical devices, or
cosmetics should refer to 21 CFR Chapter I for packaging and labeling
requirements.
27 CFR 20.137 Penalties.
Violation of the requirements prescribed in 20.132 is punishable by
a fine of not more than $10,000 and/or imprisonment for not more than 5
years for each offense. In addition, persons who manufacture (including
reprocess), sell, or transport articles in violation of this part are
liable for payment of a tax on the articles at the rate imposed by law
on distilled spirits.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended, 1402 (26 U.S.C.
5001, 5607))
27 CFR 20.137 Subpart H -- Sale and Use of Completely Denatured Alcohol
27 CFR 20.141 General.
(a) Each formula of completely denatured alcohol may be sold and used
for any purpose, subject to the limitations in the formula prescribed in
Part 21 of this chapter. For example, C.D.A. Formula No. 18 or 19 may
be used:
(1) In the manufacture of definite chemical substances where the
alcohol is changed into some other chemical substance and does not
appear in the finished product;
(2) In the arts and industries, including but not limited to the
manufacture of cleaning fluids, detergents, proprietary antifreeze
solutions, thinners, lacquers, and brake fluids; and
(3) For fuel, light, and power.
(b) Completely denatured alcohol may not be used in the manufacture
of preparations or products for internal human use or consumption where
any of the alcohol or the denaturants used in that alcohol remain in the
finished product.
(c) Persons distributing and using (but not recovering for reuse)
completely denatured alcohol are not required to obtain a permit or file
a bond under this part.
(d) Any person recovering completely denatured alcohol for reuse
shall obtain a permit under Subpart D of this part if the recovered
alcohol does not contain all of the original denaturants of the
completely denatured alcohol.
(e) Containers of products manufactured with completely denatured
alcohol (such as proprietary antifreeze solutions, solvents, thinners,
and lacquers) may not be branded as completely denatured alcohol. These
products may not be advertised, shipped, sold, or offered for sale as
completely denatured alcohol.
27 CFR 20.142 Records of bulk conveyances.
If completely denatured alcohol is to be shipped in a bulk
conveyance, the shipment shall be accompanied by a record which
identifies each car, truck, or compartment, the name and location (city
or town and State) of both the consignor and consignee, the quantity in
gallons, and the formula number of the completely denatured alcohol.
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.143 Receipt.
Unless completely denatured alcohol received in bulk conveyances or
by pipeline is to be used immediately, it shall be deposited in storage
tanks, stored in the tank cars or tank trucks in which received, or
drawn into packages which shall be marked or labeled as required by this
subpart.
27 CFR 20.144 Packages of completely denatured alcohol.
Packages containing more than 5 gallons of completely denatured
alcohol shall be of metal or other equally suitable material approved by
the Director. The openings of these packages shall be sealed with
appropriate seals furnished by the person filling the packages.
27 CFR 20.145 Encased containers.
Completely denatured alcohol may be packaged by distributors in
unlabeled containers which are completely encased in wood, fiberboard,
or similar material so that the surface (including the opening) of the
actual container is not exposed. When completely denatured spirits are
packaged in unlabeled containers, the distributor shall apply the
required marks or label to an exposed surface of the case. The case
shall be so constructed that the portion containing the marks will be
securely attached to the encased container until all of the contents
have been removed. A statement reading ''Do Not Remove Inner Container
Until Emptied,'' or words of similar meaning, shall be placed on the
portion of the case bearing the marks.
27 CFR 20.146 Labels on bulk containers.
(a) Completely denatured alcohol in bulk containers with a capacity
exceeding 1 gallon shall be labeled on the head or side of the container
or on the side of the casing, with the following:
(1) The name and address of the person filling the containers;
(2) The contents in gallons:
(3) The words ''Completely Denatured Alcohol''; and
(4) The formula number.
(b) Packages of 5 gallons or less shall bear labels required by
20.147, in lieu of the labels required by this section.
(c) The letters and figures used for marking packages shall be large
enough to be easily read and, when printed, labeled, or stenciled, shall
be in permanent ink and shall contrast distinctly with the background to
which applied.
(d) Packages may also be marked with the brand name and a statement
to the type of merchandise contained in the package if these markings do
not obscure or detract from the required markings. The person filling
the packages shall maintain the record required by 20.261.
27 CFR 20.147 Labels on consumer-size containers.
(a) Each consumer-size container with a capacity of 5 gallons or less
of completely denatured alcohol sold or offered for sale by a
distributor shall bear a label showing, in plain, legible letters, the
following:
(1) The words ''Completely Denatured Alcohol'';
(2) The statement ''Caution -- contains poisonous ingredients''; and
(3) The name and address of the distributor filling the packages,
unless shown elsewhere on the package.
(b) No other information (except that required by State or Federal
law) may be shown on the label without the Director's approval. The
word ''pure'', qualifying denatured alcohol may not appear on the label
or the container.
(c) The requirements of paragraphs (a) and (b) of this section apply
to any person who sells completely denatured alcohol at wholesale or
retail.
27 CFR 20.148 Manufacture of articles with completely denatured
alcohol.
Articles may be made with completely denatured alcohol for sale under
brand names. If ingredients are added in sufficient quantities to
materially change the composition and character of the completely
denatured alcohol, the article is not classified as completely denatured
alcohol and may not be marked, branded, or sold as completely denatured
alcohol.
27 CFR 20.149 Records.
Records of transactions in completely denatured alcohol and articles
made with completely denatured alcohol shall be maintained as prescribed
in 20.261.
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.149 Subpart I -- Operations by Dealers and Users of Specially Denatured Spirits
27 CFR 20.149 Obtaining Specially Denatured Spirits
27 CFR 20.161 Withdrawals under permit.
(a) General. The permit, Form 5150.9, issued under Subpart D of this
part, authorizes a person to withdraw specially denatured spirits from
the bonded premises of a distilled spirits plant or a dealer. If the
permittee is located in a foreign-trade zone, the permit will be
qualified so that the permittee may obtain domestic specially denatured
spirits only. The alcohol in domestic denatured spirits must be
produced entirely in the United States, including Puerto Rico.
(b) Photocopying of permit, Form 5150.9. (1) As provided in 20.54, a
permittee may make photocopies of its permit, or amended permit, for the
exclusive purpose of furnishing proof of authorization to withdraw
specially denatured spirits.
(2) A permittee need only furnish the photocopy of its permit, or
amended permit, to a distilled spirits plant or dealer for the ''initial
order'' from that distilled spirits plant or dealer.
(3) When a permittee makes photocopies of its permit, Form 5150.9,
each copy must be signed, dated, and contain the word ''COPY'' across
the face.
(4) A permittee is responsible for obtaining and, as applicable,
destroying all photocopies of its permit from distilled spirits plants
and dealers when: (i) An amended or corrected permit is issued which
supersedes the copy on file, (ii) the permit is canceled by reason of
requalification as a new permittee, (iii) the permit is revoked or
suspended, or (iv) upon permanent discontinuance of dealing in or using
specially denatured spirits.
(c) Withdrawals. (1) When a permittee places an initial order for
specially denatured spirits the permittee will forward a signed copy of
its permit, for retention by the distilled spirits plant or dealer,
along with the purchase request.
(2) When the permittee places a subsequent order for specially
denatured spirits, the purchase request, in addition to any other
information, will contain the permit identification number along with a
statement that the permittee possesses a valid permit to withdraw
specially denatured spirits, a copy of which is on file with the
supplier.
(3) Shipments will not be made by a proprietor of a distilled spirits
plant or dealer until it is in possession of a signed copy of a valid
permit, Form 5150.9, unless the regional director (compliance)
authorizes the shipment.
(19 U.S.C. 81c; Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended,
1395, as amended (26 U.S.C. 5271, 5555))
(T.D. ATF-199, 50 FR 9162, Mar. 6, 1985; 50 FR 20099, May 14, 1985,
as amended by T.D. ATF-274, 53 FR 25156, July 5, 1988)
27 CFR 20.162 Regulation of withdrawals.
(a) Each permittee shall regulate its withdrawals of specially
denatured spirits to ensure that (1) the quantity on hand and
unaccounted for does not exceed the capacity of the storage facilities,
and (2) the cumulative quantity withdrawn or received in any calendar
year does not exceed the quantity authorized by the permit, Form 5150.9.
Recovered alcohol will be taken into account in determining the total
quantity of alcohol on hand.
(b) For the purpose of this section, specially denatured spirits and
recovered alcohol will be considered as unaccounted for if lost under
circumstances where a claim for allowance is required by this part and
the claim has not been allowed, or if used or disposed of in any manner
not provided for in this part.
27 CFR 20.163 Receipt and storage of specially denatured spirits.
(a) Receipt of bulk conveyances or by pipeline. A permittee who
receives specially denatured spirits in bulk conveyances or by pipeline
shall: (1) Deposit the specially denatured spirits into storage tanks
as provided by 20.165; (2) draw the specially denatured spirits into
packages marked and labeled as required by paragraph (b) of this
section; (3) store the specially denatured spirits in the tank truck or
tank car in which received if the conveyance is effectively immobilized
within an enclosure secured to prevent unauthorized access; or (4) use
the specially denatured spirits immediately in accordance with an
approved formula or statement of process.
(b) Marks on portable containers. (1) A user who receives specially
denatured spirits in bulk conveyances or by pipeline and who transfers
the spirits to drums shall plainly label them to show (i) the words
''Specially Denatured Alcohol'' or ''Specially Denatured Rum'', and (ii)
the formula number.
(2) A dealer who fills packages of specially denatured spirits shall
label them in accordance with 20.178.
(c) Receipt of portable containers. A permittee who receives
specially denatured spirits in portable containers such as drums or
barrels shall transfer the specially denatured spirits to storage tanks
or deposit the specially denatured spirits in a storeroom as provided in
20.165, or use the spirits in accordance with an approved formula or
statement of process. A user may not transfer the spirits to other
portable containers for storage except in the following circumstances:
(1) Contents of damaged packages may be transferred to new packages
to prevent loss or waste; or
(2) Contents of portable containers may be transferred to ''safety''
containers to comply with city or State fire code regulations, or on
filing notice with the regional director (compliance) to comply with the
safety practices of the user. The user shall label the new containers
with the information marked on the original containers and shall also
identify the new containers as ''repackaged.''
(d) Record of receipt. Records of receipt will consist of the
consignor's invoice of bill or lading which identifies the quantities,
formula number(s), and serial numbers of containers of specially
denatured spirits, and which has been annotated by the consignee with
the date of receipt of the shipment.
(e) Losses. On receipt of specially denatured spirits, the user
shall determine and account for any losses in transit in accordance with
Subpart J of this part.
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.163 Premises and Equipment
27 CFR 20.164 Premises.
(a) A permittee shall have premises suitable for the business being
conducted and adequate for protecting the revenue.
(b) Storage facilities shall be provided on the premises for
specially denatured spirits received or recovered. Except as provided
in paragraph (c) of this section, storage facilities shall consist of
storerooms, compartments, or stationary storage tanks (not necessarily
in a room or building).
(c) A permittee receiving and storing specially denatured spirits in
tank cars or tank trucks, as provided in 20.163, need not provide
stationary storage tanks.
(d) If specially denatured spirits are received at or removed from a
permittee's premises in bulk conveyances, suitable facilities for those
operations shall be provided.
(e) The regional director (compliance) may require the storage
facilities or distilling equipment to be secured with Government locks
or seals, or both.
27 CFR 20.165 Storage facilities.
(a) Storerooms shall be constructed and secured to prevent
unauthorized access and the entrance doors shall be equipped for
locking.
(b) Each stationary tank used for the storage of specially denatured
spirits shall be equipped for locking to control access to the denatured
spirits. An accurate means of measuring its contents shall be provided
for each tank.
(c) Storerooms and storage tanks shall be kept locked when
unattended. A storage cabinet or locker kept inside a room which is
locked when unattended is considered to be adequately secured.
27 CFR 20.166 Stills and other equipment.
If recovered denatured spirits or articles are to be restored on the
permittee's premises, all equipment to be used in the restoration
process shall be located on the permit premises. Distilling apparatus
or other equipment, including pipelines, for restoration or for
recovery, shall be constructed and secured in such a manner as to
prevent unauthorized access to the denatured spirits and so arranged as
to be readily inspected by ATF officers.
27 CFR 20.167 Recovered and restored denatured spirits tanks.
Suitable storage tanks shall be provided for recovered and restored
denatured spirits. Each storage tank for recovered and restored
denatured spirits shall be --
(a) Durably marked to show its capacity and use,
(b) Equipped for locking to control access to the contents, and
(c) Provided with an accurate means of measuring its contents.
27 CFR 20.167 Inventory and Records
27 CFR 20.170 Physical inventory.
Once in each calendar year and when requested by an ATF officer, each
permittee shall perform and record a physical inventory of each formula
of new and recovered specially denatured spirits.
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.171 Record of shipment.
(a) Dealer. When a dealer transfers new or recovered specially
denatured spirits to a distilled spirits plant or permittee in the
normal course of business or in accordance with 20.216 or 20.231 of
this part, the dealer shall prepare a record of shipment in accordance
with paragraph (c) of this section. Dealers shall consistently use the
same record series for the record of shipment. A dealer's record of
shipment shall show a serial number or other unique number.
(b) User. When a user transfers new or recovered specially denatured
spirits to a distilled spirits plant or permittee in accordance with
20.216, 20.231, or 20.235 of this part, the user shall prepare a record
of shipment in accordance with paragraph (c) of this section.
(c) Record. The record of shipment shall consist of an invoice, bill
of lading or similar document which shows the following information:
(1) Date of shipment;
(2) Consignor's name and address;
(3) Consignee's name, address, and permit number or distilled spirits
plant registry number;
(4) For each formula of specially denatured spirits --
(i) The formula number,
(ii) The number and sizes of containers, and
(iii) The total quantity; and,
(5) If the specially denatured spirits are recovered, the word
''recovered'' shall appear on the record.
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.172 Records.
In addition to the records required by this subpart, permittees shall
maintain records required in Subpart P of this part.
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.172 Operations by Dealers
27 CFR 20.175 Shipment for account of another dealer.
(a) A dealer may order specially denatured spirits shipped directly
from a denaturer or another dealer to a customer (dealer or user).
(b) The dealer who ordered the shipment of specially denatured
spirits shall forward a copy of his or her permit, Form 5150.9, and the
consignee's permit, Form 5150.9, to the person actually shipping the
specially denatured spirits.
(c) The bond of the dealer who ordered the shipment shall be liable
for the tax while the specially denatured spirits are in transit and the
bond of the person actually shipping the specially denatured spirits
shall not be liable.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271))
27 CFR 20.176 Packaging by a dealer.
A dealer may package specially denatured spirits in containers of any
size necessary for the conduct of business. After filling packages, the
dealer shall accurately determine the contents of each package. After
filling drums, the dealer shall seal all the drum openings with the
dealer's own seals. Packages of specially denatured spirits shall be
marked or labeled in accordance with 20.178.
27 CFR 20.177 Encased containers.
(a) A dealer may package specially denatured spirits in unlabeled
containers which are completely encased in wood, fiberboard, or similar
material. The total surface (including the opening) of the actual
container of the spirits must be enclosed.
(b) When specially denatured spirits are packaged in unlabeled
containers, the bonded dealer shall apply the required marks to an
exposed surface of the case. The case shall be constructed so that the
portion bearing the marks will remain securely attached to the encased
container until all the spirits have been removed. A statement reading
''Do not remove inner container until emptied,'' or of similar meaning,
shall be placed on the portion of the case bearing the marks.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
27 CFR 20.178 Marks and brands on containers of specially denatured
spirits.
(a) Required marks. Each dealer who fills packages of specially
denatured spirits shall mark or label each package with the following
imformation:
(1) Quantity, in gallons, or in liters and gallons;
(2) Package identification number or serial number (see 20.179);
(3) Name and permit number of the dealer;
(4) The words ''Specially Denatured Alcohol'' or ''Specially
Denatured Rum,'' or an appropriate abbreviation;
(5) Formula number;
(6) Proof, if the spirits were denatured at other than 190 proof;
(7) Denaturants used, if alcohol was denatured under an approved
formula authorizing a choice of denaturants; and
(8) Quantity of denaturants used, if the approved formula authorizes
a choice of quantities of denaturants.
(b) Location of marks. The dealer shall place the required marks on
the head of the package or on the side of the case.
(c) Other marks. Other marks authorized by this paragraph may not
interfere with or detract from the marks required by this subpart. The
dealer may place marks other than the required marks on the Government
head or Government side of the package if the other marks --
(1) Are authorized by the Director, or
(2) Consist of a brand name, or consist of caution notices, or
consist of other material required by Federal or State law or
regulations.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
27 CFR 20.179 Package identification number or serial number.
(a) Requirement. A dealer who fills packages with specially
denatured spirits shall mark each package with a package identification
number, in accordance with paragraph (b) of this section, or a serial
number, in accordance with paragraph (c) of this section.
(b) Package identification number. A package identification number
shall apply to all of the packages filled at the same time on which all
of the marks required by 20.178 (a)(1) and (a)(3) through (a)(8) are
identical. All of the packages in one lot shall be the same type, have
the same rated capacity, and be uniformly filled with the same quantity.
A package identification number shall be derived from the date on which
the package is filled, and shall consist of the following elements, in
the order shown --
(1) The last two digits of the calendar year;
(2) An alphabetical designation from ''A'' through ''L,''
representing January through December, in that order;
(3) The digits corresponding to the day of the month; and
(4) A letter suffix when more than one identical lot is filled into
packages during the same day. For successive lots after the first lot,
a letter suffix shall be added in alphabetical order, with ''A''
representing the second lot of the day, ''B'' representing the third lot
of the day, etc. (e.g. the first three lots filled into packages on
November 19, 1983, would be identified as ''83K19,'' ''83K19A,'' and
''83K19B'').
(c) Serial number. A consecutive serial number shall be marked on
each package, beginning with the number ''1'' and continuing in regular
sequence. The dealer shall use a separate but similar number series for
packages containing specially denatured rum. When any numbering series
reaches ''1,000,000'', the dealer may recommence the series by providing
an alphabetical prefix or suffix for each number in the new series.
(d) Continuation of numbering series. If a change in proprietorship,
name, or trade name occurs, the numbering system in use at the time of
the change may be continued. If serial numbers are used at the time of
a change, the numbering series in use at the time of the change may be
continued.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1360, as amended (26 U.S.C.
5206))
27 CFR 20.180 Record of packages filled.
(a) Requirement to keep record. A dealer shall keep a record when
filling packages with specially denatured spirits. The dealer shall
keep a separate record of packages for each formula of specially
denatured alcohol and specially denatured rum.
(b) Information to be shown. The dealer shall show the following
information on the record of packages filled --
(1) Date packages filled;
(2) Package identification number and number of packages in each
identical lot filled, or the serial numbers;
(3) Kinds of packages;
(4) Wine gallons or liters;
(5) Kind of specially denatured spirits and formula number; and
(6) Proof, if the spirits were denatured at other than 190 proof.
(c) Filing. The dealer shall retain the record at the premises and
shall file it according to the serial numbers or package identification
numbers of the packages.
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.181 Limitations on shipments.
(a) Shipments made under permit. A dealer may ship specially
denatured spirits to users and other dealers under the consignee's
permit, Form 5150.9. The dealer may not ship specially denatured spirits
before receiving the consignee's permit, Form 5150.9, unless the
shipment has been authorized by the regional director (compliance).
(b) Shipments of samples. A dealer may ship samples of specially
denatured spirits to the persons authorized to receive them, and in the
quantities permitted by Subpart O of this part.
27 CFR 20.182 Bulk shipments.
(a) Use. Dealers may ship specially denatured spirits in bulk
conveyances. The dealer shall seal the bulk conveyances at the time of
filling with railroad or other appropriate serially numbered seals
dissimilar in marking from cap seals used by the Bureau of Alcohol,
Tobacco and Firearms. Specially denatured alcohol or specially
denatured rum from only one consignor may be placed in any one
compartment of a bulk conveyance. Not less than the entire contents of
any one compartment may be delivered to any one consignee at any one
premises.
(b) Construction of bulk conveyances. Bulk conveyances shall be
constructed to conform to the following requirements:
(1) All openings (including valves) shall be constructed so that they
may be sealed to prevent unauthorized access to the contents of the
conveyance. Outlets, valves or other openings to or from tank cars may
be constructed in such a manner that they may be closed and securely
fastened on the inside.
(2) If the conveyance has two or more compartments, the outlets of
each shall be so equipped that delivery of any compartment will not
afford access to the contents of any other compartment.
(3) Each compartment shall be arranged so that it can be completely
drained.
(4) Each tank car or tank truck shall be permanently and legibly
marked with its number, capacity in gallons or liters, and the name or
symbol of its owner. If the tank car or truck consists of two or more
compartments, each compartment shall be identified and the capacity of
each shall be marked thereon.
(5) Permanent facilities must be provided on tank trucks to permit
ready examination of manholes or other openings.
(6) Calibrated charts, prepared or certified by recognized
authorities or engineers, showing the capacity of each compartment in
gallons or liters for each inch of depth, must accompany each tank
truck, tank ship, or tank barge.
27 CFR 20.182 Operations by Users
27 CFR 20.189 Use of specially denatured spirits.
(a) Specially denatured spirits shall not be used for any purpose not
authorized in this section.
(b) Specially denatured spirits shall be used (1) in the manufacture
of articles in accordance with the formula requirements of Subpart F of
this part, (2) for other purposes in accordance with approved statements
of process ( 20.94), or (3) in the case of S.D.A. Formula No. 3-A,
3-C, or 30, for mechanical or laboratory purposes not involving the
development of a product.
(c) Each formula of specially denatured spirits may be used only for
the purposes authorized under Part 21 of this chapter.
(d) By the use of essential oils and chemicals used in the
manufacture of each liquid article, the user shall ensure that the
finished article cannot be reclaimed or diverted to beverage use or
internal human use.
(e) Each finished article shall conform to the sample, if any, and
formula for that article approved by the Director.
27 CFR 20.190 Diversion of articles for internal human use or beverage
use.
A regional director (compliance) who has reason to believe that the
spirits in any article are being reclaimed or diverted to beverage or
internal human use may direct the permittee to modify an approved
formula to prevent the reclamation or diversion. The regional director
(compliance) may require the permittee to discontinue the use of the
formula until it has been modified and again approved.
27 CFR 20.191 Bulk articles.
Users who convey articles in containers exceeding one gallon may
provide the recipient with a photocopy of Subpart G of this part to
ensure compliance with requirements relating to articles. Copies of
Subpart G are printed as ATF Publication 5150.5 and are available from
the ATF Distribution Center, 7943 Angus Court, Springfield, Virginia
21153.
(T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by T.D. ATF-249,
52 FR 5961, Feb. 27, 1987)
27 CFR 20.192 Manufacturing record.
For each manufacturing process in which specially denatured spirits
are used, the user shall record:
(a) Quantity and formula number of new or recovered specially
denatured spirits used;
(b) Names and quantities of ingredients used; and
(c) Name, trade name or brand name and alcoholic content of each
article or intermediate product manufactured, as applicable.
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.192 Subpart J -- Losses
27 CFR 20.201 Liability and responsibility of carrier.
(a) A person or carrier transporting specially denatured spirits to a
consignee or returning it to the consignor is responsible for the safe
delivery and is accountable for any specially denatured spirits not
delivered.
(b) A person or carrier transporting specially denatured spirits in
violation of any law or regulation pertaining thereto, is subject to all
provisions of law relating to alcohol and the payment of tax thereon,
and shall be required to pay the tax.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C.
5001))
27 CFR 20.202 Losses in transit.
(a) Reporting losses. Upon discovering any loss of specially
denatured spirits while in transit, the carrier shall immediately inform
the consignee, in writing, of the facts and circumstances relating to
the loss. In the case of theft, the carrier shall also immediately
notify the consignee's regional director (compliance) of the facts and
circumstances relating to the loss.
(b) Recording losses. At the time the shipment or report of loss is
received, the consignee shall determine the quantity of specially
denatured spirits lost. The consignee shall note the quantity lost on
the receiving document and attach all relevant information to the record
of receipt, prescribed in 20.163. For the purpose of maintaining the
records prescribed in Subpart P of this part, receipts of specially
denatured spirits will only include the quantity actually received.
(c) Claims. A claim for allowances of losses of specially denatured
spirits will, as prescribed in 20.205, be filed:
(1) If the quantity lost in transit exceeds one percent of the total
quantity shipped and is more than 10 gallons, the consignee shall file a
claim for allowance of the entire quantity lost; or
(2) If the loss was due to theft or other unlawful removal, the
consignee shall file a claim for allowance of the entire quantity lost,
regardless of the quantity or percentage involved.
(Reporting approved by the Office of Management and Budget under
control number 1512-0336; recordkeeping approved by the Office of
Management and Budget under control number 1512-0337)
27 CFR 20.203 Losses on premises.
(a) Recording of losses. A permittee shall determine and record, in
the records prescribed by Subpart P of this part, the quantity of
specially denatured spirits or recovered alcohol lost on premises:
(1) When an inventory is taken,
(2) At the time a container is emptied, or
(3) Immediately upon the discovery of any loss due to casualty, theft
or other unusual causes.
(b) Claims. A claim for allowance of specially denatured spirits
will be filed as prescribed in 20.205, in the following circumstances:
(1) If the quantity lost during the annual accounting period (
20.263(c)) exceeds one percent of the quantity to be accounted for
during that period, and is more than 50 gallons; or,
(2) If the loss was due to theft or unlawful use or removal, the
permittee shall file a claim for allowance of losses regardless of the
quantity involved.
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.204 Incomplete shipments.
(a) Subject to the provisions of this part (and Part 19 of this
chapter for shipments made by a distilled spirits plant), when
containers of specially denatured spirits have sustained losses in
transit other than by theft, and the shipment will not be delivered to
the consignee, the carrier may return the shipment to the shipper.
(b) When specially denatured spirits are returned to the shipper in
accordance with this section, the carrier shall inform the shipper, in
writing, of the facts and circumstances relating to the loss. In the
case of theft, the carrier shall also immediately notify the shipper's
regional director (compliance) of the facts and circumstances relating
to the loss.
(c) Subject to the limitations for loss prescribed in 20.202, the
dealer or proprietor shall file a claim for allowance of the entire
quantity lost, in the same manner provided in that section. The claim
shall include the applicable data required by 20.205.
27 CFR 20.205 Claims.
Claims for allowance of losses of specially denatured spirits or
recovered alcohol will be filed, on Form 2635 (5620.8), with the
regional director (compliance) within 30 days from the date the loss is
ascertained, and will contain the following information:
(a) Name, address, and permit number of claimant;
(b) Identification and location of the container(s) from which the
specially denatured spirits or recovered alcohol was lost, and the
quantity lost from each container;
(c) Total quantity of specially denatured spirits or recovered
alcohol covered by the claim and the aggregate quantity involved;
(d) Date of loss or discovery, the cause or nature of loss, and all
relevant facts, including facts establishing whether the loss occurred
as a result of negligence, connivance, collusion, or fraud on the part
of any person, employee or agent participating in or responsible for the
loss;
(e) Name of carrier where a loss in transit is involved. The
carrier's statement regarding the loss, prescribed by 20.202 or
20.204, will accompany the claim; and,
(f) Any additional evidence which the regional director (compliance)
may require to be submitted in support of the claim.
27 CFR 20.205 Subpart K -- Recovery of Denatured Alcohol, Specially Denatured Rum, or Articles
27 CFR 20.211 General.
(a) Upon filing the appropriate qualifying documents under the
applicable provisions of Subparts D and F of this part and receiving
approval, a manufacturer using denatured alcohol, specially denatured
rum, or articles in an approved process may recover the denatured
alcohol, specially denatured rum, or articles. However, a person who
recovers (1) completely denatured alcohol with all its original
ingredients, (2) an article made with specially denatured spirits with
all its original ingredients (or practically so, to the extent that the
presence of the original denaturants and other ingredients in the
recovered article make it as nonpotable as the original article), or (3)
an article made with completely denatured alcohol with all the
denaturants of the completely denatured alcohol, shall not be required
to obtain a permit under this part.
(b) For a determination as to whether obtaining a permit under this
part is necessary, each person who intends to conduct the recovery
operations outlined in paragraph (a) of this section shall forward Form
5150.19 with a sample of the recovered article, to the Director, in
accordance with Subpart F of this part.
(c) Restoration and redenaturation may be done by a permittee or by
the proprietor of a distilled spirits plant.
27 CFR 20.212 Deposit in receiving tanks.
All recovered denatured alcohol, specially denatured rum, or articles
shall be accumulated (after recovery or restoration is completed) in a
receiving tank equipped for locking. If the recovered product is to be
shipped under 20.214, it may be accumulated in appropriately marked
packages. All denatured alcohol or specially denatured rum recovered
shall be measured and a record of the measurement shall be made before
being redenatured or reused. Recovered denatured alcohol or specially
denatured rum and new denatured alcohol or specially denatured rum shall
be kept in separate storage containers properly marked for
identification.
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.213 Reuse of recovered spirits.
(a) If the denatured alcohol or specially denatured rum is recovered
in its original denatured state, or practically so, or contains
substantial quantities of the original denaturants and other ingredients
which make it unfit for beverage or other internal human medicinal use,
it may be reused in any approved process without further redenaturation.
In these cases, the regional director (compliance) will require samples
of the recovered product to be taken from time to time to determine if
the product requires redenaturation.
(b) If the denatured alcohol or specially denatured rum is not
recovered in its original denatured state, or practically so, it shall
be redenatured at the premises of the manufacturer or a denaturer before
being used. The regional director (compliance) may require supervision
of the redenaturation of the recovered spirits by an ATF officer.
27 CFR 20.214 Shipment for restoration or redenaturation.
Recovered denatured alcohol, recovered specially denatured rum, or
recovered articles requiring restoration or redenaturation (or both,
unless the restoration or redenaturation is to be done on the
manufacturer's premises) shall be shipped to a distilled spirits plant
or to a permittee. Packages shall be numbered with a package
identification number or serial number in accordance with 20.179 (b) or
(c). Packages shall be labeled with the name, address, and permit
number of the manufacturer, the quantity (in gallons) of spirits
contained in the package, and the applicable words ''Recovered denatured
alcohol formula No. XX'' or ''Recovered specially denatured rum formula
No. XX.'' If the restoration or redenaturation is performed by a user
or dealer permittee (not a distilled spirits plant), the permittee shall
return the same materials to the same manufacturer and shall not
intermingle them with materials received from other sources.
27 CFR 20.215 Shipment of articles and spirits residues for
redistillation.
(a) The proprietor of a distilled spirits plant authorized to produce
distilled spirits may receive for redistillation (1) articles
manufactured under this part which contain denatured spirits, and (2)
spirits residues of manufacturing processes related to the manufacture
of these articles.
(b) Any person shipping these articles or spirits residues to a
distilled spirits plant for redistillation shall --
(1) Identify each package or articles or spirits residues as to
contents, and
(2) Mark and serially number each package as provided in 20.214.
27 CFR 20.216 Record of shipment.
A consignor shipping recovered denatured alcohol, recovered specially
denatured rum, or recovered articles to a distilled spirits plant or a
permittee shall prepare and forward a record of shipment to the
consignee, in accordance with 20.171.
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.216 Subpart L -- Destruction
27 CFR 20.221 General.
A permittee may terminate liability for payment of tax, prescribed by
law, when specially denatured spirits or recovered alcohol are destroyed
in accordance with this subpart.
27 CFR 20.222 Destruction.
(a) A permittee who destroys specially denatured spirits or recovered
alcohol shall prepare a record which identifies --
(1) The reason for destruction,
(2) The date, time, location and manner of destruction,
(3) The quantity involved and, if applicable, identification of
containers, and
(4) The name of the individual who accomplished or supervised the
destruction.
(b) This record of destruction shall be maintained with the records
required by Subpart P of this part.
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.222 Subpart M -- Return, Reconsignment and Disposition of Specially Denatured Spirits
27 CFR 20.231 Return.
A permittee may, following the receipt of specially denatured spirits
and for any legitimate reason, return the specially denatured spirits to
any distilled spirits plant or dealer if the consignee consents to the
shipment. The consignor shall prepare a record of shipment in
accordance with 20.171.
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.232 Reconsignment in transit.
(a) Reconsignment. Specially denatured spirits may be reconsigned to
another permittee or returned to the consignor if, prior to or on
arrival at the premises of the consignee, the alcohol is determined to
be unsuitable for the intended purpose, was shipped in error, or, for
any bona fide reason, is not accepted by the consignee or carrier.
(b) Bond coverage. In the case of reconsignment, the bond, if
required, of the permittee to whom the specially denatured spirits were
reconsigned will cover the specially denatured spirits while in transit.
In the case of the return of a shipment, the bond, if required, of the
consignor will cover the specially denatured spirits while in transit.
(c) Records of reconsignment. In the case of reconsignment, the
consignor shall cancel the initial record of shipment and prepare a new
record of shipment, if the shipment is to another permittee. The new
record of shipment will be annotated ''Reconsignment.''
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.233 Disposition after revocation of permit.
When any permit issued on Form 5150.9 is revoked, all specially
denatured spirits in transit and all specially denatured spirits on the
former permit premises, may be lawfully possessed by the former
permittee for the exclusive purpose of disposing of the specially
denatured spirits, for a period of 60 days following the date of
revocation. Any specially denatured spirits or recovered alcohol not
disposed of within the specific 60-day period, is subject to seizure and
forfeiture.
27 CFR 20.234 Disposition on permanent discontinuance of use.
(a) Specially denatured spirits. Specially denatured spirits on hand
at the time of discontinuance of use, may be disposed of by (1)
returning the specially denatured spirits to a distilled spirits plant
or dealer, as provided in 20.231, (2) destruction, as provided in
20.222, or (3) shipped to another user, as provided in 20.235.
(b) Recovered denatured alcohol, recovered specially denatured rum,
or recovered articles. Upon permanent discontinuance of use, a
permittee may dispose of recovered denatured alcohol, recovered
specially denatured rum, or recovered articles by (1) shipment to a
distilled spirits plant, as provided in 20.215 for articles and spirits
residues, (2) destruction, as provided in 20.222, or (3) upon the
filing of an application with the regional director (compliance), any
other approved method.
(Approved by the Office of Management and Budget under control number
1512-0336)
27 CFR 20.235 Disposition to another user.
(a) A user may dispose of specially denatured spirits to another
permittee or Government agency.
(b) The user shall prepare a record of shipment in accordance with
20.171. The user's copy of the record of shipment shall include an
explanation of the reason for the disposition.
(c) The regional director (compliance) may require a user to apply
for and obtain a dealer's permit, if shipments under this section are
excessive.
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.235 Subpart N -- Use of Specially Denatured Spirits by the United States or Government Agency
27 CFR 20.241 General.
The United States or any of its Government agencies may withdraw
specially denatured spirits from a distilled spirits plant or dealer
under this part, as authorized by 26 U.S.C. 5214(a)(2) and 5271. Before
any specially denatured spirits may be withdrawn, a permit to procure
the spirits shall be obtained from the Director. Payment of special
(occupational) tax and filing of a bond are not required for any
Governmental agency of the United States to procure specially denatured
spirits.
(26 U.S.C. 5214, 5271, 5272, 5276)
(T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended at T.D. ATF-285,
54 FR 12610, Mar. 28, 1989)
27 CFR 20.242 Application and permit, Form 5150.33.
(a) All permits previously issued to the United States or any of its
Government agencies on Form 1444 shall remain valid and will be
regulated by the same provisions of this subpart as it refers to permits
on Form 5150.33.
(b) A Government agency shall apply for a permit to obtain specially
denatured spirits on Form 5150.33, to the Director. Upon approval, Form
5150.33 will be returned to the Government agency, and will serve as
authority to procure specially denatured spirits.
(c) A Government agency may specify on its application for a permit
to procure specially denatured spirits, Form 5150.33, that it desires a
single permit authorizing all sub-agencies under its control to procure
specially denatured spirits; or each Government location (agency,
department, bureau, etc.) desiring to procure specially denatured
spirits may individually submit an application for a permit on Form
5150.33.
(d) An application for a permit shall be signed by the head of the
agency or sub-agency or the incumbent of an office which is authorized
by the head of the agency or sub-agency, to sign. Evidence of
authorization to sign for the head of the agency or sub-agency shall be
furnished with the application.
(e) Specially denatured spirits obtained by Government agencies may
not be used for non-Government purposes.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C.
5271))
27 CFR 20.243 Procurement of specially denatured spirits.
Government agencies shall retain the original permit, Form 5150.33,
on file. When placing an initial order with a vendor, the agency shall
forward a photocopy of its permit with the purchase order for specially
denatured spirits. In the case of an agency holding a single permit for
use of other sub-agencies, the photocopy of the permit will contain an
attachment listing all other locations authorized to procure specially
denatured spirits. Any subsequent purchases from the same vendor need
only contain the permit number on the purchase order.
27 CFR 20.244 Receipt of shipment.
On receipt of a shipment of specially denatured spirits, a
representative of the Government agency shall inspect the shipment for
any loss or deficiency. In the case of loss or deficiency, the agency
shall annotate the receiving document and forward a copy to the regional
director (compliance) of the region from which the shipment was
consigned.
27 CFR 20.245 Discontinuance of use.
When a Government agency, holding a permit issued under this subpart,
no longer intends to procure and use specially denatured spirits, the
permit shall be returned to the Director for cancellation. All
photocopies of the permit furnished to vendors shall be returned to the
agency for destruction.
27 CFR 20.246 Disposition of specially denatured spirits on
discontinuance of use.
At the time of discontinuance of use of specially denatured spirits,
a Government agency may dispose of any excess specially denatured
spirits (a) to another Government agency holding a permit, (b) by
returning the specially denatured spirits to a vendor, or (c) in any
manner authorized by the Director. Specially denatured spirits may not
be disposed of to the general public.
27 CFR 20.246 Subpart O -- Samples of Specially Denatured Spirits
27 CFR 20.251 General.
(a) Applicants and prospective applicants for permits to use
specially denatured spirits may obtain samples of specially denatured
spirits for experimental purposes or for preparing samples of finished
articles for submission on request by the Director. Samples of
specially denatured spirits may only be obtained from distilled spirits
plants or dealers.
(b) Samples not larger than five gallons per calendar year may be
obtained without a permit. Dealers shall maintain records to ensure
that samples of specially denatured spirits dispensed to nonpermittee do
not exceed five gallons per calendar year.
(c) Samples larger than five gallons per calendar year may be
obtained without a permit as described in 20.252.
(d) Samples of specially denatured spirits shall not be used to
manufacture articles for commercial sale.
(Approved by the Office of Management and Budget under control number
1512-0337)
(T.D. ATF-199, 50 FR 9162, Mar. 6, 1985; 50 FR 20099, May 14, 1985)
27 CFR 20.252 Samples larger than five gallons.
(a) General. The regional director (compliance) may waive the
requirement to obtain a permit under subpart D of this part if a
nonpermittee can demonstrate that more than five gallons is necessary to
determine if an Industrial Use Permit is desired.
(b) Application. A nonpermittee who wishes to obtain more than five
galllons of specially denatured spirits to determine if an Industrial
Use Permit is desired, shall file a letterhead application with the
regional director (compliance) of the region in which the nonpermittee's
premises are located. The letter shall describe why the requested
quantity is necessary.
(c) Approval. If the letterhead application is approved, the
nonpermittee shall submit it to the proprietor of a distilled spirits
plant or a dealer with the order for the sample of specially denatured
spirits.
(Approved by the Office of Management and Budget under control number
1512-0336)
27 CFR 20.253 Labels for samples.
When a sample of specially denatured spirits is withdrawn from a
dealer's premises, that dealer shall attach a label to the sample which
shows the following information:
(a) The word ''Sample'';
(b) The dealer's name, address, and permit number;
(c) The words ''Specially Denatured Alcohol'' or ''Specially
Denatured Rum'';
(d) The quantity; and
(e) The formula number.
27 CFR 20.253 Subpart P -- Records and Reports
27 CFR 20.261 Records of completely denatured alcohol.
When requested by the regional director (compliance), any person who
receives, packages, stores, disposes of, or uses completely denatured
alcohol shall keep records of all transactions in completely denatured
alcohol which will enable ATF officers to verify and trace receipt,
packaging, storage, usage, and disposal of the spirits, and to determine
whether there has been compliance with law and regulations. However, on
sales in quantities of less than 5 gallons, only the total quantity
disposed of daily need be recorded.
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.262 Dealer's records of specially denatured spirits.
(a) Each dealer shall maintain separate records of each formula of
new specially denatured spirits --
(1) Received, as required by 20.163,
(2) Packaged, as required by 20.180,
(3) Destroyed, as required by 20.222,
(4) Lost, as required by 20.202-20.204, and
(5) Transferred to another permittee or a distilled spirits plant, as
required by 20.171, 20.216, and 20.231.
(b) Each dealer shall maintain separate records of each formula of
recovered specially denatured spirits for each of the transactions
listed in paragraphs (a)(1) through (a)(5) of this section.
(c) Once in each calendar year, and when requested by an ATF officer,
each dealer shall perform and record a balanced accounting of each
formula of new and recovered specially denatured spirits using the
records required by 20.170 and this section.
(d) When requested, the dealer shall submit the accounting required
by paragraph (c) of this section to the regional director (compliance).
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.263 User's records of specially denatured spirits.
(a) Each user shall maintain separate records of each formula of new
specially denatured spirits --
(1) Received, as required by 20.163,
(2) Recovered, as required by 20.212,
(3) Used, as required by 20.192,
(4) Destroyed, as required by 20.222,
(5) Lost, as required by 20.202-20.203, and
(6) Transferred to another permittee or a distilled spirits plant, as
required by 20.216, 20.231, and 20.235.
(b) Each user shall maintain separate records of each formula of
recovered specially denatured spirits for each of the transactions
listed in paragraphs (a)(1) through (a)(6) of this section.
(c) Once in each calendar year, and when requested by an ATF officer,
each user shall perform and record a balanced accounting of each formula
of new and recovered specially denatured spirits using the records
required by 20.170 and this section.
(d) When requested, the user shall submit the accounting required by
paragraph (c) of this section to the regional director (compliance).
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.264 User's records and report of products and processes.
(a) Records. (1) Each user shall maintain separate accountings of --
(i) The number of gallons of each formula of new specially denatured
spirits used for each product or process, recorded by the code number
prescribed by 21.141 of this chapter.
(ii) The number of gallons of each formula of recovered specially
denatured spirits used for each product or process, recorded by the code
number prescribed by 21.141 of this chapter.
(2) Each user who recovers specially denatured spirits shall maintain
separate accountings of the number of gallons of each formula of
specially denatured spirits recovered from each product or process,
recorded by the code number prescribed by 21.141 of this chapter.
(3) Product or process code numbers are shown on approved formula and
statement of process forms. For an article made in accordance with a
general-use formula, the user will refer to 21.141 of this chapter and
record the applicable product or process code number.
(b) Report. Each user shall submit an annual report, Form 5150.18,
for the period from July 1 through June 30, summarized from the records
required by this section. The report shall be filed no later than July
15 following the end of the accounting period.
(Approved by the Office of Management and Budget under control number
1512-0337)
27 CFR 20.265 Retention of invoices.
(a) Any person required to keep records under this part shall retain
copies of invoices which will enable ATF officers to readily obtain the
details regarding:
(1) Purchases of all essential oils, chemicals, and other materials
used in manufacturing articles, including the name and address of the
vendor, and the quantity;
(2) Purchases of articles containing specially denatured spirits for
reprocessing, or purchases of those articles for bottling, repackaging,
and/or resale, including the name and address of the vendor and the
quantity; and
(3) Dispositions of all articles manufactured or received, including
in each case the name and address of the person to whom sold or
otherwise disposed of.
(b) The regional director (compliance) may, on application filed by
the permittee, waive the requirements for retaining invoices if the
quantity sold to any person during a calendar month does not exceed 25
gallons, and if a waiver will not hinder the effective administration of
this part and will not pose a jeopardy to the revenue.
(Approved by the Office of Management and Budget under control number
1512-0336)
27 CFR 20.266 Time for making entries in records.
Any person who conducts an operation which is required to be recorded
under this part, shall enter that operation in the records on the same
day on which the operation occurred. However, the daily posting of
records may be deferred to conform to the permittee's normal accounting
cycle if (a) supporting or supplemental records are prepared at the time
of the operation, and these supporting or supplemental records are to be
used to post the daily record, and (b) the deferral of posting does not
pose a jeopardy to the revenue.
27 CFR 20.267 Filing and retaining records.
Any person who is required to maintain records of operations under
this part shall file and retain records and copies of reports in the
following manner:
(a) Keep on file for a period of not less than 3 years after the date
of the report covering the operation, in such a way as to allow
inspection by ATF officers, all those records of operations, all
supporting or supplemental records, and copies of all reports submitted
to the regional director (compliance). However, the regional director
(compliance) may require that the records and copies of reports be kept
for an additional period, not to exceed 3 years.
(b) File all records and copies of reports at the premises where the
operations are conducted.
(c) Make the files of records and copies of reports available to ATF
officers during regular business hours for examination.
27 CFR 20.268 Photographic copies of records.
(a) General. Permittees may record, copy, or reproduce required
records. Any process may be used which accurately reproduces the
original record, and which forms a durable medium for reproducing and
preserving the original record.
(b) Copies of records treated as original records. Whenever records
are reproduced under this section, the reproduced records will be
preserved in conveniently accessible files, and provisions will be made
for examining, viewing, and using the reproduced records the same as if
they were the original record, and they will be treated and considered
for all purposes as though they were the original record. All
provisions of law and regulations applicable to the original are
applicable to the reproduced record. As used in this section,
''original record'' means the record required by this part to be
maintained or preserved by the permittee, even though it may be an
executed duplicate or other copy of the document.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C.
5555))
27 CFR 20.268 PART 21 -- FORMULAS FOR DENATURED ALCOHOL AND RUM
27 CFR 20.268 Subpart A -- General Provisions
Sec.
21.1 Scope of regulations.
21.2 Forms prescribed.
21.3 Stocks of discontinued formulas.
21.4 Related regulations.
21.5 Denatured spirits for export.
21.6 Incorporations by reference.
27 CFR 20.268 Subpart B -- Definitions
21.11 Meaning of terms.
27 CFR 20.268 Subpart C -- Completely Denatured Alcohol Formulas
21.21 General.
21.22 Formula No. 18.
21.23 Formula No. 19.
21.24 Formula No. 20.
27 CFR 20.268 Subpart D -- Specially Denatured Spirits Formulas and
Authorized Uses
21.31 General.
21.32 Formula No. 1.
21.33 Formula No. 2-B.
21.34 Formula No. 2-C.
21.35 Formula No. 3-A.
21.36 Formula No. 3-B.
21.37 Formula No. 3-C.
21.38 Formula No. 4.
21.39 Formula No. 6-B.
21.40 Formula No. 12-A.
21.41 Formula No. 13-A.
21.42 Formula No. 17.
21.43 Formula No. 18.
21.44 Formula No. 19.
21.45 Formula No. 20.
21.46 Formula No. 22.
21.47 Formula No. 23-A.
21.48 Formula No. 23-F.
21.49 Formula No. 23-H.
21.50 Formula No. 25.
21.51 Formula No. 25-A.
21.52 Formula No. 27.
21.53 Formula No. 27-A.
21.54 Formula No. 27-B.
21.55 Formula No. 28-A.
21.56 Formula No. 29.
21.57 Formula No. 30.
21.58 Formula No. 31-A.
21.59 Formula No. 32.
21.60 Formula No. 33.
21.61 Formula No. 35.
21.62 Formula No. 35-A.
21.63 Formula No. 36.
21.64 Formula No. 37.
21.65 Formula No. 38-B.
21.66 Formula No. 38-C.
21.67 Formula No. 38-D.
21.68 Formula No. 38-F.
21.69 Formula No. 39.
21.70 Formula No. 39-A.
21.71 Formula No. 39-B.
21.72 Formula No. 39-C.
21.73 Formula No. 39-D.
21.74 Formula No. 40.
21.75 Formula No. 40-A.
21.76 Formula No. 40-B.
21.77 Formula No. 40-C.
21.78 Formula No. 42.
21.79 Formula No. 44.
21.80 Formula No. 45.
21.81 Formula No. 46.
27 CFR 20.268 Subpart E -- Specifications for Denaturants
21.91 General.
21.92 Denaturants listed as U.S.P. or N.F.
21.93 Acetaldehyde.
21.94 Acetaldol.
21.95 Ammonia, aqueous.
21.96 Benzene.
21.97 Bone oil (Dipple's oil).
21.98 Brucine alkaloid.
21.99 n-Butyl alcohol.
21.100 tert-Butyl alcohol.
21.101 Caustic soda, liquid.
21.102 Chloroform.
21.103 Cinchonidine.
21.104 Citronella oil, natural.
21.105 Diethyl phthalate.
21.106 Ethyl acetate.
21.107 Ethyl ether.
21.108 Gasoline.
21.109 Gasoline, unleaded.
21.110 Gentian violet.
21.111 Heptane.
21.112 Isopropyl alcohol.
21.113 Kerosene.
21.114 Kerosene (deodorized).
21.115 Methyl alcohol.
21.116 Methyl isobutyl ketone.
21.117 Methyl n-butyl ketone.
21.118 Nicotine solution.
21.119 Nitropropane, mixed isomers of.
21.120 Phenyl mercuric benzoate.
21.121 Pyridine bases.
21.122 Pyronate.
21.123 Quassin.
21.124 Rubber hydrocarbon solvent.
21.125 Safrole.
21.126 Shellac (refined).
21.127 Sodium (metallic).
21.128 Spearmint oil, terpeneless.
21.129 Spike lavender oil, natural.
21.130 Sucrose octaacetate.
21.131 Toluene.
21.132 Vinegar.
27 CFR 20.268 Subpart F -- Uses of Specially Denatured Alcohol and
Specially Denatured Rum
21.141 List of products and processes using specially denatured
alcohol and rum, and formulas authorized therefor.
27 CFR 20.268 Subpart G -- Denaturants Authorized for Denatured Spirits
21.151 List of denaturants authorized for denatured spirits.
27 CFR 20.268 Subpart H -- Weights and Specific Gravities of Specially
Denatured Alcohol
21.161 Weights and specific gravities of specially denatured alcohol.
Authority: 5 U.S.C. 552(a); 26 U.S.C. 5242, 7805.
Source: T.D. ATF-133, 48 FR 24673, June 2, 1983, unless otherwise
noted.
27 CFR 20.268 Subpart A -- General Provisions
27 CFR 21.1 Scope of regulations.
The regulations in this part relate to the formulation of completely
denatured alcohol, specially denatured alcohol, and specially denatured
rum; to the specifications for denaturants; and to the uses of
denatured spirits.
27 CFR 21.2 Forms prescribed.
(a) General. The Director is authorized to prescribe all forms
required by this part. All of the information called for in each form
shall be furnished as indicated by the headings on the form and the
instructions on or pertaining to the form. In addition, information
called for in each form shall be furnished as required by this part.
(b) List of forms. ''Public Use Forms'' (ATF Publication 1322.1) is
a numerical listing of forms issued or used by the Bureau of Alcohol,
Tobacco and Firearms. This publication is available from the
Superintendent of Documents, U.S. Government Printing Office,
Washington, D.C. 20402.
(c) Requests for forms should be mailed to the ATF Distribution
Center, 7943 Angus Court, Springfield, Virginia 22153.
(T.D. ATF-133, 48 FR 24673, June 2, 1983, as amended by T.D.
ATF-249, 52 FR 5961, Feb. 27, 1987)
27 CFR 21.3 Stocks of discontinued formulas.
Denaturers, or specially denatured spirits dealers or users, having
on hand stocks of denaturants or formulas of specially denatured spirits
no longer authorized by this part may --
(a) Continue to supply or use those stocks in accordance with
existing permits until the stocks are exhausted;
(b) Use up those stocks in any manufacturing process approved by the
Chief, Chemical Branch, pursuant to an application filed with him on ATF
Form 5150.19, Formula for Articles made with Specially Denatured Alcohol
and Rum;
(c) On approval of an application, filed with the regional director
(compliance) and approved by him, destroy those stocks under whatever
supervision the regional director (compliance) requires; or
(d) Otherwise dispose of those stocks in a manner satisfactory to the
Director, pursuant to approval of an application (to be filed with the
regional director (compliance) for transmittal to the Director).
27 CFR 21.4 Related regulations.
The procedural and substantive requirements relative to the
production of denatured alcohol and specially denatured rum are
prescribed in Part 19 of this chapter, and those relative to the
distribution and use of denatured alcohol and specially denatured rum
are prescribed in Part 20 of this chapter.
(T.D. ATF-133, 48 FR 24673, June 2, 1983, as amended by T.D.
ATF-199, 50 FR 9183 Mar. 6, 1985)
27 CFR 21.5 Denatured spirits for export.
Spirits may be denatured in accordance with formulas prescribed by
the government of a foreign country to which the denatured spirits will
be exported. However, the denaturer must first apply for and obtain
written permission from the Director. The application shall be
submitted to the Director and shall contain the following information:
(a) A complete list of ingredients for the spirits to be denatured.
(b) The exact amount of each ingredient to be used in denaturing the
spirits.
(c) A copy (accompanied by an English translation as necessary) of
the law or regulations of the foreign country to which the denatured
spirits will be exported, specifying the denatured spirits formulation
prescribed by that country.
27 CFR 21.6 Incorporations by reference.
(a) ''The United States Pharmacopoeia (Twentieth Revision, Official
from July, 1980) and the National Formulary (Fifteenth Edition, Official
from July 1, 1980)'' published together as ''The USP and NF Compendia,''
are incorporated by reference in this part. This incorporation by
reference was approved by the Director of the Federal Register. The
publication may be inspected at the Office of the Federal Register, Room
8401, 1100 L Street, NW., Washington, DC, and is available from the
United States Pharmacopoeia Convention, Inc., 12601 Twinbrook Parkway,
Rockville, Maryland 20852.
(b) Material from Parts 23, 25, and 29 of the 1980 Annual Book of
ASTM Standards is incorporated by reference in this part. This
incorporation by reference was approved by the Director of the Federal
Register. These publications may be inspected at the Office of the
Federal Register, Room 8401, 1100 L Street, NW., Washington, DC, and are
available from the American Society for Testing and Materials, 1916 Race
Street, Philadelphia, Pennsylvania 19103.
(c) Material from the ''Official Methods of Analysis of the
Association of Official Analytical Chemists (13th Edition 1980)'' (AOAC)
is incorporated by reference in this part. This incorporation by
reference was approved by the Director of the Federal Register. This
publication may be inspected at the Office of the Federal Register, Room
8401, 1100 L Street, NW., Washington, DC, and is available from the
Association of Official Analytical Chemists, 11 North 19th Street, Suite
210, Arlington, Virginia 22209.
(Pub. L. 89-554, 80 Stat. 383 as amended (5 U.S.C. 552(a)))
27 CFR 21.6 Subpart B -- Definitions
27 CFR 21.11 Meaning of terms.
When used in this part and in forms prescribed under this part,
unless the context otherwise requires, terms have the meanings given in
this section. Words in the plural form include the singular, and vice
versa, and words indicating the masculine gender include the feminine.
The terms ''includes'' and ''including'' do not exclude things not
mentioned which are in the same general class.
Alcohol. The spirits known as ethyl alcohol, ethanol, or spirits of
wine, from whatever source or by whatever process produced. The term
does not include such spirits as whisky, brandy, rum, gin, or vodka.
Chief, Chemical Branch. The Chief, Chemical Branch, Scientific
Services Division, Bureau of Alcohol, Tobacco and Firearms, 1401
Research Boulevard, Rockville, MD 20850.
CFR. The Code of Federal Regulations.
C.D.A. Completly denatured alcohol.
Completely denatured alcohol. The spirits known as alcohol, as
defined in this section, denatured pursuant to completely denatured
alcohol formulas prescribed in subpart C of this part.
Denaturant. A material authorized by this part to be added to spirits
in order to make those spirits unfit for beverage or internal human
medicinal use.
Denatured spirits. Alcohol or rum to which denaturants have been
added as provided in this part.
Director. The Director, Bureau of Alcohol, Tobacco and Fireams, the
Department of the Treasury, Washington, DC 20226.
Essential oil. Any of the volatile odoriferous natural oils found in
plants, which impart to such plants odor, and often other characteristic
properties; also, imitations of such natural oils, as well as aromatic
substances, and synthetic oils, which possess the denaturing
characteristics of such natural oils.
Gallon. The liquid measure equivalent to the volume of 231 cubic
inches.
Manufacturer or user. A person who holds a permit, issued under Part
20 of this chapter, to withdraw and use specially denatured alcohol or
specially denatured rum, or to recover completely or specially denatured
alcohol, or specially denatured rum, or articles manufactured with
denatured spirits, or a distilled spirits plant proprietor qualified
under Part 19 of this chapter as a processor.
N.F. The National Formulary. The lastest edition is intended unless
otherwise specified. The designations ''U.S.P.'' and ''N.F.'' are
considered interchangeable when preparations are transferred from one
publication to the other. (For incorporation by reference, see
21.6(a).)
Proof. The ethyl alcohol content of a liquid at 60 degrees
Fahrenheit, stated as twice the percent of ethyl alcohol by volume.
Regional director (compliance). The principal ATF regional official
responsible for administering regulations in this part.
Rum. Any spirits produced from sugar cane products and distilled at
less than 190 proof in such manner that the spirits possess the taste,
aroma, and characteristics generally attributed to rum.
S.D.A. Specially denatured alcohol.
Specially denatured alcohol. Those spirits known as alcohol, as
defined in this section, denatured pursuant to the specially denatured
alcohol formulas authorized under subpart D of this part.
Specially denatured rum. Those spirits known as rum, as defined in
this section, denatured pursuant to the specially denatured rum formula
authorized under subpart D of this part.
Spirits or distilled spirits. Alcohol or rum as defined in this
part.
U.S.C. The United States Code.
U.S.P. The United States Pharmacopoeia. The latest edition is
intended unless otherwise specified. The designations ''U.S.P.'' and
''N.F.'' are considered interchangeable when preparations are
transferred from one publication to the other. (For incorporation by
reference, see 21.6(a).)
(T.D. ATF-133, 48 FR 24673, June 2, 1983, as amended by T.D.
ATF-199, 50 FR 9183, Mar. 6, 1985)
27 CFR 21.11 Subpart C -- Completely Denatured Alcohol Formulas
27 CFR 21.21 General.
(a) Alcohol shall be completely denatured only in accordance with
formulas prescribed in this subpart (or in accordance with 21.5).
(b) Denaturers may be authorized to add a small quantity of an
odorant, rust inhibitor, or dye to completely denatured alcohol. Any
such addition shall be made only on approval by the Chief, Chemical
Branch. Request for such approval shall be submitted to the Chief,
Chemical Branch.
(c) Odorants or perfume materials may be added to denaturants
authorized for completely denatured alcohol in amounts not greater than
1 part to 250, by weight. However, such addition shall not decrease the
denaturing value nor change the chemical or physical constants beyond
the limits of the specifications for these denaturants as prescribed in
subpart E, except as to odor. Proprietors of distilled spirits plants
using denaturants to which such odorants or perfume materials have been
added shall inform the Chief, Chemical Branch, in writing, of the names
and properties of the odorants or perfume materials so used.
27 CFR 21.22 Formula No. 18.
To every 100 gallons of ethyl alcohol of not less than 160 proof add:
2.50 gallons of either methyl isobutyl ketone, mixed isomers of
nitropropane, or methyl n-butyl ketone;
0.125 gallon of pyronate or a similar compound;
0.50 gallon acetaldol (beta-hydroxybutyraldehyde); and
1.00 gallon of either kerosene, deodorized kerosene, gasoline,
unleaded gasoline, rubber hydrocarbon solvent, or heptane.
27 CFR 21.23 Formula No. 19.
To every 100 gallons of ethyl alcohol of not less than 160 proof add:
4.0 gallons of either methyl isobutyl ketone, mixed isomers of
nitropropane, or methyl n-butyl ketone; and
1.0 gallon of either kerosene, deodorized kerosene, gasoline,
unleaded gasoline, rubber hydrocarbon solvent, or heptane.
27 CFR 21.24 Formula No. 20.
(a) Formula. To every 100 gallons of ethyl alcohol of not less than
195 proof add:
A total of 2.0 gallons of either unleaded gasoline, rubber
hydrocarbon solvent, kerosene, or deodorized kerosene; or any
combination of these.
(b) Authorized use. Restricted to fuel use, comparable to specially
denatured alcohol ''Use Code No.'' 611, 612, 613, 620, and 630.
27 CFR 21.24 Subpart D -- Specially Denatured Spirits Formulas and Authorized Uses
27 CFR 21.31 General.
(a) Formulas for specially denatured spirits. Alcohol and rum shall
be specially denatured only in accordance with formulas prescribed in
this subpart (or in accordance with 21.5).
(b) Proof of spirits for denaturation. Alcohol of not less than 185
proof shall be used in the manufacture of all formulas of specially
denatured alcohol, unless otherwise specifically stated or unless
otherwise authorized by the Director. Rum for denaturation shall be of
not less than 150 proof and may be denatured only in accordance with
Formula No. 4.
(c) Use of Denatured Spirits. Users and manufacturers holding
approved Forms 5150.19 (formerly 1479-A) covering use in processes or
manufacture of products no longer authorized for a particular formula
may continue that use. Pursuant to written application and subject to
the provisions of 26 U.S.C. Chapter 51, Part 20 of this chapter, and
this part, the Chief, Chemical Branch, may authorize the use of any
formula of specially denatured alcohol or specially denatured rum for
uses not specifically authorized in this part. The code number before
each item under ''authorized uses'' shall be used in reporting the use
of specially denatured alcohol or specially denatured rum.
(T.D. ATF-133, 48 FR 24673, June 2, 1983, as amended by T.D.
ATF-199, 50 FR 9183, Mar. 6, 1985)
27 CFR 21.32 Formula No. 1.
(a) Formula. To every 100 gallons of alcohol add:
Four gallons of methyl alcohol and either 1/8 avoirdupois ounce of
denatonium benzoate, N.F., (BITREX); 1 gallon of methyl isobutyl
ketone; 1 gallon of mixed isomers of nitropropane; or 1 gallon of
methyl n-butyl ketone.
(b) Authorized uses. (1) As a solvent:
011. Cellulose coatings.
012. Synthetic resin coatings.
013. Shellac coatings.
014. Other natural resin coatings.
016. Other coatings.
021. Cellulose plastics.
022. Non-cellulose plastics, including resins.
031. Photographic film and emulsions.
032. Transparent sheeting.
033. Explosives.
034. Cellulose intermediates and industrial collodions.
035. Soldering flux.
036. Adhesives and binders.
041. Proprietary solvents.
042. Solvents and thinners (other than proprietary solvents or
special industrial solvents).
043. Solvents, special (restricted sale).
051. Polishes.
052. Inks (not including meat branding inks).
053. Stains (wood, etc.).
141. Shampoos.
142. Soap and bath preparations.
311. Cellulose compounds (dehydration).
312. Sodium hydrosulfite (dehydration).
315. Other dehydration products.
320. Petroleum products.
331. Processing pectin.
332. Processing other food products.
341. Processing crude drugs.
342. Processing glandular products, vitamins, hormones, and yeasts.
343. Processing antibiotics and vaccines.
344. Processing medicinal chemicals (including alkaloids).
345. Processing blood and blood products.
349. Miscellaneous drug processing (including manufacture of pills).
351. Processing dyes and intermediates.
352. Processing perfume materials and fixatives.
353. Processing photographic chemicals.
354. Processing rosin.
355. Processing rubber (latex).
358. Processing other chemicals.
359. Processing miscellaneous products.
410. Disinfectants, insecticides, fungicides, and other biocides.
420. Embalming fluids and related products.
430. Sterilizing and preserving solutions.
440. Industrial detergents and soaps.
450. Cleaning solutions (including household detergents).
481. Photoengraving and rotogravure dyes and solutions.
482. Other dye solutions.
485. Miscellaneous solutions (including duplicating fluids).
(2) As a raw material:
521. Ethyl acetate.
522. Ethyl chloride.
523. Other ethyl esters.
530. Ethylamines.
540. Dyes and intermediates.
551. Acetaldehyde.
552. Other aldehydes.
561. Ethyl ether.
562. Other ethers.
571. Ethylene dibromide.
572. Ethylene gas.
573. Xanthates.
574. Fulminate of mercury and other detonators.
575. Drugs and medicinal chemicals.
579. Other chemicals.
(3) As a fuel:
611. Automobile and supplementary fuels.
612. Airplane and supplementary fuels.
613. Rocket and jet fuels.
620. Proprietary heating fuels.
630. Other fuel uses.
(4) As a fluid:
710. Scientific instruments.
720. Brake fluids.
730. Cutting oil.
740. Refrigerating uses.
750. Other fluid uses.
760. Proprietary anti-freeze.
(5) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
900. Specialized uses (unclassified).
(T.D. ATF-133, 48 FR 24673, June 2, 1983, as amended by T.D.
ATF-199, 50 FR 9183, Mar. 6, 1985)
27 CFR 21.33 Formula No. 2-B.
(a) Formula. To every 100 gallons of alcohol add:
One-half gallon of benzene, 1/2 gallon of rubber hydrocarbon solvent,
or 1/2 gallon of toluene.
(b) Authorized uses -- (1) As a solvent:
021. Cellulose plastics.
022. Non-cellulose plastics, including resins.
031. Photographic film and emulsions.
032. Transparent sheeting.
033. Explosives.
311. Cellulose compounds (dehydration).
312. Sodium hydrosulfite (dehydration).
315. Other dehydration products.
320. Petroleum products.
331. Processing pectin.
332. Processing other food products.
341. Processing crude drugs.
342. Processing glandular products, vitamins, hormones, and yeasts.
343. Processing antibiotics and vaccines.
344. Processing medicinal chemicals (including alkaloids).
349. Miscellaneous drug processing (including manufacture of pills).
351. Processing dyes and intermediates.
352. Processing perfume materials and fixatives.
353. Processing photographic chemicals.
358. Processing other chemicals.
359. Processing miscellaneous products.
(2) As a raw material:
521. Ethyl acetate.
522. Ethyl chloride.
523. Other ethyl esters.
524. Sodium ethylate, anhydrous.
530. Ethylamines.
540. Dyes and intermediates.
551. Acetaldehyde.
552. Other aldehydes.
561. Ethyl ether.
562. Other ethers.
571. Ethylene dibromide.
572. Ethylene gas.
573. Xanthates.
575. Drugs and medicinal chemicals.
576. Organo-silicone products.
579. Other chemicals.
(3) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
(c) Conditions governing use. This formula shall be used in a closed
and continuous system unless otherwise authorized by the Chief, Chemical
Branch.
27 CFR 21.34 Formula No. 2-C.
(a) Formula. To every 100 gallons of alcohol add:
Thirty-three pounds or more of metallic sodium and either 1/2 gallon
of benzene, 1/2 gallon of toluene, or 1/2 gallon of rubber hydrocarbon
solvent.
(b) Authorized uses. (1) As a solvent:
344. Processing medicinal chemicals (including alkaloids).
358. Processing other chemicals.
359. Processing miscellaneous products.
(2) As a raw material:
523. Miscellaneous ethyl esters.
530. Ethylamines.
540. Dyes and intermediates.
575. Drugs and medicinal chemicals.
579. Other chemicals.
(3) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
(c) Conditions governing use. This formula shall be used in a closed
and continuous system unless otherwise authorized by the Chief, Chemical
Branch.
27 CFR 21.35 Formula No. 3-A.
(a) Formula. To every 100 gallons of alcohol add:
Five gallons of methyl alcohol.
(b) Authorized uses. (1) As a solvent:
011. Cellulose coatings.
012. Synthetic resin coatings.
016. Other coatings.
021. Cellulose plastics.
022. Non-cellulose plastics, including resins.
031. Photographic film and emulsions.
032. Transparent sheeting.
033. Explosives.
034. Cellulose intermediates and industrial collodions.
035. Soldering flux.
036. Adhesives and binders.
041. Proprietary solvents.
043. Solvents, special (restricted sale).
051. Polishes.
052. Inks (including meat branding inks).
053. Stains (wood, etc.).
141. Shampoos.
142. Soap and bath preparations.
311. Cellulose compounds (dehydration).
312. Sodium hydrosulfite (dehydration).
315. Other dehydration products.
320. Petroleum products.
331. Processing pectin.
332. Processing other food products.
341. Processing crude drugs.
342. Processing glandular products, vitamins, hormones, and yeasts.
343. Processing antibiotics and vaccines.
344. Processing medicinal chemicals (including alkaloids).
345. Processing blood and blood products.
349. Miscellaneous drug processing (including manufacture of pills).
351. Processing dyes and intermediates.
352. Processing perfume materials and fixatives.
353. Processing photographic chemicals.
354. Processing rosin.
355. Processing rubber (latex).
358. Processing other chemicals.
359. Processing miscellaneous products.
410. Disinfectants, insecticides, fungicides, and other biocides.
420. Embalming fluids and related products.
430. Sterilizing and preserving solutions.
440. Industrial detergents and soaps.
450. Cleaning solutions (including household detergents).
470. Theater sprays, incense, and room deodorants.
481. Photoengraving and rotogravure dyes and solutions.
482. Other dye solutions.
485. Miscellaneous solutions (including duplicating fluids).
(2) As a raw material:
530. Ethylamines.
540. Dyes and intermediates.
575. Drugs and medicinal chemicals.
576. Organo-silicone products.
579. Other chemicals.
590. Synthetic resins.
(3) As a fuel:
611. Automobile and supplementary fuels.
612. Airplane and supplementary fuels.
613. Rocket and jet fuels.
620. Proprietary heating fuels.
630. Other fuel uses.
(4) As a fluid:
710. Scientific instruments.
720. Brake fluids.
730. Cutting oils.
740. Refrigerating uses.
750. Other fluid uses.
(5) Miscellaneous uses:
810. General laboratory and experimental use (own use only).
811. Laboratory reagents for sale.
812. Product development and pilot plant uses (own use only).
900. Specialized uses (unclassified).
(T.D. ATF-133, 48 FR 24673, June 2, 1983, as amended by T.D.
ATF-199, 50 FR 9183, Mar. 6, 1985)
27 CFR 21.36 Formula No. 3-B.
(a) Formula. To every 100 gallons of alcohol add:
One gallon of pine tar, U.S.P.
(b) Authorized uses. (1) As a solvent:
111. Hair and scalp preparations.
141. Shampoos.
142. Soap and bath preparations.
410. Disinfectants, insecticides, fungicides, and other biocides.
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.37 Formula No. 3-C.
(a) Formula. To every 100 gallons of alcohol add:
Five gallons of isopropyl alcohol.
(b) Authorized uses. (1) As a solvent:
011. Cellulose coatings.
012. Synthetic resin coatings.
016. Other coatings.
021. Cellulose plastics.
022. Non-cellulose plastics, including resins.
031. Photographic film and emulsions.
032. Transparent sheeting.
033. Explosives.
034. Cellulose intermediates and industrial collodions.
035. Soldering flux.
036. Adhesives and binders.
043. Solvents, special (restricted sale).
051. Polishes.
052. Inks (including meat branding inks).
053. Stains (wood, etc.).
141. Shampoos.
142. Soaps and bath preparations.
311. Cellulose compounds (dehydration).
312. Sodium hydrosulfite (dehydration).
315. Other dehydration products.
320. Petroleum products.
331. Processing pectin.
332. Processing other food products.
341. Processing crude drugs.
342. Processing glandular products, vitamins, hormones, and yeasts.
343. Processing antibiotics and vaccines.
344. Processing medicinal chemicals (including alkaloids).
345. Processing blood and blood products.
349. Miscellaneous drug processing (including manufacture of pills).
351. Processing dyes and intermediates.
352. Processing perfume materials and fixatives.
353. Processing photographic chemicals.
354. Processing rosin.
355. Processing rubber (latex).
358. Processing other chemicals.
359. Processing miscellaneous products.
410. Disinfectants, insecticides, fungicides, and other biocides.
420. Embalming fluids and related products.
430. Sterilizing and preserving solutions.
440. Industrial detergents and soaps.
450. Cleaning solutions (including household detergents).
470. Theater sprays, incense, and room deodorants.
481. Photoengraving and rotogravure dyes and solutions.
482. Other dye solutions.
485. Miscellaneous solutions (including duplicating fluids).
(2) As a raw material:
530. Ethylamines.
540. Dyes and intermediates.
575. Drugs and medicinal chemicals.
576. Organo-silicone products.
579. Other chemicals.
590. Synthetic resins.
(3) As a fuel:
611. Automobile and supplementary fuels.
612. Airplane and supplementary fuels.
613. Rocket and jet fuels.
620. Proprietary heating fuels.
630. Other fuel uses.
(4) As a fluid:
710. Scientific instruments.
720. Brake fluids.
730. Cutting oils.
740. Refrigerating uses.
750. Other fluid uses.
(5) Miscellaneous uses:
810. General laboratory and experimental use (own use only).
811. Laboratory reagents for sale.
812. Product development and pilot plant uses (own use only).
900. Specialized uses (unclassified).
(c) Conditions governing use. This formula shall not be used in
manufacturing Reagent alcohol general-use formula under 20.117 of this
chapter.
(T.D. ATF-133, 48 FR 24673, June 2, 1983, as amended by T.D.
ATF-199, 50 FR 9183, Mar. 6, 1985)
27 CFR 21.38 Formula No. 4.
(a) Formula. To every 100 gallons of alcohol, or to every 100
gallons of rum of not less than 150 proof, add:
One gallon of the following solution: Five gallons of an aqueous
solution containing 40 percent nicotine; 3.6 avoirdupois ounces of
methylene blue, U.S.P.; and water sufficient to make 100 gallons.
(b) Authorized uses. (1) As a solvent:
460. Tobacco sprays and flavors.
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.39 Formula No. 6-B.
(a) Formula. To every 100 gallons of alcohol add:
One-half gallon of pyridine bases.
(b) Authorized uses. (1) As a raw material:
523. Miscellaneous ethyl esters.
574. Fulminate of mercury and other detonators.
575. Drugs and medicinal chemicals.
579. Other chemicals.
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.40 Formula No. 12-A.
(a) Formula. To every 100 gallons of alcohol add:
Five gallons of benzene, or 5 gallons of toluene.
(b) Authorized uses. (1) as a solvent:
021. Cellulose plastics.
022. Non-cellulose plastics, including resins.
036. Adhesives and binders.
342. Processing glandular products, vitamins, hormones, and yeasts.
343. Processing antibiotics and vaccines.
344. Processing medicinal chemicals (including alkaloids).
345. Processing blood and blood products.
351. Processing dyes and intermediates.
352. Processing perfume materials and fixatives.
354. Processing rosin.
358. Processing other chemicals.
359. Processing miscellaneous products.
430. Sterilizing and preserving solutions.
(2) As a raw material:
523. Miscellaneous ethyl esters.
530. Ethylamines.
540. Dyes and intermediates.
575. Drugs and medicinal chemicals.
579. Other chemicals.
(3) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.41 Formula No. 13-A.
(a) Formula. To every 100 gallons of alcohol add:
Ten gallons of ethyl ether.
(b) Authorized uses. (1) As a solvent:
015. Candy glazes.
021. Cellulose plastics.
022. Non-cellulose plastics, including resins.
031. Photographic film and emulsions.
032. Transparent sheeting.
034. Cellulose intermediates and industrial collodions.
052. Inks (not including meat branding inks).
241. Collodion, U.S.P.
331. Processing pectin.
332. Processing other food products.
342. Processing glandular products, vitamins, hormones, and yeasts.
343. Processing antibiotics and vaccines.
344. Processing medicinal chemicals (including alkaloids).
345. Processing blood and blood products.
349. Miscellaneous drug processing (including manufacture of pills).
352. Processing perfume materials and fixatives.
353. Processing photographic chemicals.
358. Processing other chemicals.
359. Processing miscellaneous products.
430. Sterilizing and preserving solutions.
481. Photoengraving and rotogravure solutions and dyes.
(2) As a raw material:
523. Miscellaneous ethyl esters.
561. Ethyl ether.
562. Other ethers.
575. Drugs and medicinal chemicals.
579. Other chemicals.
(3) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.42 Formula No. 17.
(a) Formula. To every 100 gallons of alcohol add:
Five-hundredths (0.05) gallon (6.4 fluid ounces) of bone oil
(Dipple's oil).
(b) Authorized uses. (1) As a solvent:
344. Processing medicinal chemicals (including alkaloids).
358. Processing other chemicals.
359. Processing miscellaneous products.
(2) As a raw material:
575. Drugs and medicinal chemicals.
579. Other chemicals.
(3) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.43 Formula No. 18.
(a) Formula. To every 100 gallons of alcohol of not less than 160
proof add:
One hundred gallons of vinegar of not less than 90-grain strength or
150 gallons of vinegar of not less than 60-grain strength.
(b) Authorized uses. (1) As a raw material:
511. Vinegar.
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.44 Formula No. 19.
(a) Formula. To every 100 gallons of alcohol add:
One hundred gallons of ethyl ether.
(b) Authorized uses. (1) As a solvent:
031. Photographic film and emulsions.
034. Cellulose intermediates and industrial collodions.
241. Collodion, U.S.P.
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.45 Formula No. 20.
(a) Formula. To every 100 gallons of alcohol add:
Five gallons of chloroform.
(b) Authorized uses. (1) As a raw material:
579. Miscellaneous chemicals (chloroform).
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.46 Formula No. 22.
(a) Formula. To every 100 gallons of alcohol add:
Ten gallons of formaldehyde solution, U.S.P.
(b) Authorized uses. (1) As a solvent:
420. Embalming fluids and related products.
430. Sterilizing and preserving solutions.
470. Theater sprays, incense, and room deodorants.
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.47 Formula No. 23-A.
(a) Formula. To every 100 gallons of alcohol add:
Eight gallons of acetone, U.S.P.
(b) Authorized uses. (1) As a solvent:
011. Cellulose coatings.
012. Synthetic resin coatings.
013. Shellac coatings.
014. Other natural resin coatings.
015. Candy glazes.
016. Other coatings.
032. Transparent sheeting.
034. Cellulose intermediates and industrial collodions.
035. Soldering flux.
036. Adhesives and binders.
042. Solvents and thinners (other than proprietary solvents or
special industrial solvents).
052. Inks (including meat branding inks).
053. Stains (wood, etc.).
111. Hair and scalp preparations.
112. Bay rum.
113. Lotions and creams (hand, face, and body).
114. Body deodorants and deodorant creams.
141. Shampoos.
142. Soaps and bath preparations.
210. External pharmaceuticals, not U.S.P. or N.F.
244. Antiseptic solutions, U.S.P. or N.F.
249. Miscellaneous external pharmaceuticals, U.S.P. or N.F.
331. Processing pectin.
332. Processing other food products.
341. Processing crude drugs.
342. Processing glandular products, vitamins, hormones, and yeasts.
343. Processing antibiotics and vaccines.
344. Processing medicinal chemicals (including alkaloids).
345. Processing blood and blood products.
349. Miscellaneous drug processing (including manufacture of pills).
358. Processing other chemicals.
359. Processing miscellaneous products.
410. Disinfectants, insecticides, fungicides, and other biocides.
420. Embalming fluids and related products.
430. Sterilizing and preserving solutions.
440. Industrial detergents and soaps.
450. Cleaning solutions (including household detergents).
482. Miscellaneous dye solutions.
485. Miscellaneous solutions.
(2) As a fluid:
740. Refrigerating uses.
750. Miscellaneous fluid uses.
(3) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.48 Formula No. 23-F.
(a) Formula. To every 100 gallons of alcohol add:
Three pounds of salicylic acid, U.S.P., 1 pound of resorcinol
(resorcin), U.S.P., and 1 gallon of bergamot oil, N.F. XI, or bay oil
(myrcia oil), N.F. XI.
(b) Authorized uses. (1) As a solvent:
111. Hair and scalp preparations.
210. External pharmaceuticals, not U.S.P. or N.F.
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.49 Formula No. 23-H.
(a) Formula. To every 100 gallons of alcohol add:
Eight gallons of acetone, U.S.P., and 1.5 gallons of methyl isobutyl
ketone.
(b) Authorized uses. (1) As a solvent:
111. Hair and scalp preparations.
113. Lotions and creams (hand, face, and body).
210. External pharmaceuticals, not U.S.P. or N.F.
220. Rubbing alcohols.
410. Disinfectants, insectides, fungicides, and other biocides.
450. Cleaning solutions (including household detergents).
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.50 Formula No. 25.
(a) Formula. To every 100 gallons of alcohol add:
Twenty pounds of iodine, U.S.P., and 15 pounds of either potassium
iodide, U.S.P., or sodium iodide, U.S.P.
(b) Authorized uses. (1) As a solvent:
230. Tinctures of iodine.
249. Miscellaneous external pharmaceuticals, U.S.P. or N.F.
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.51 Formula No. 25-A.
(a) Formula. To every 100 gallons of alcohol add:
A solution composed of 20 pounds of iodine, U.S.P.; 15 pounds of
either potassium iodide, U.S.P., or sodium iodide, U.S.P.; and 15 pounds
of water.
(b) Authorized uses. (1) As a solvent:
230. Tinctures of iodine.
249. Miscellaneous external pharmaceuticals, U.S.P. or N.F.
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.52 Formula No. 27.
(a) Formula. To every 100 gallons of alcohol add:
One gallon of rosemary oil, N.F. XII, and 30 pounds of camphor,
U.S.P.
(b) Authorized uses. (1) As a solvent:
210. External pharmaceuticals, not U.S.P. or N.F.
243. Liniments, U.S.P. or N.F.
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.53 Formula No. 27-A.
(a) Formula. To every 100 gallons of alcohol add:
Thirty-five pounds of camphor, U.S.P., and 1 gallon of clove oil,
N.F.
(b) Authorized uses. (1) As a solvent:
210. External pharmaceuticals, not U.S.P. or N.F.
410. Disinfectants, insecticides, fungicides, and other biocides.
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.54 Formula No. 27-B.
(a) Formula. To every 100 gallons of alcohol add:
One gallon of lavender oil, N.F., and 100 pounds of green soap,
U.S.P.
Note. -- The requirements of this formula may be met by adding 1
gallon of lavender oil, N.F., and 66.5 pounds of U.S.P. quality soap
concentrate containing 25 percent water to 100 gallons of alcohol and,
after mixing, by adding thereto 33.5 pounds of water and again mixing.
(b) Authorized uses. (1) As a solvent:
141. Shampoos.
210. External pharmaceuticals, not U.S.P. or N.F.
243. Liniments, U.S.P. or N.F.
410. Disinfectants insecticides, fungicides, and other biocides.
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.55 Formula No. 28-A.
(a) Formula. To every 100 gallons of alcohol add:
One gallon or any combination totaling 1 gallon of either gasoline,
unleaded gasoline, heptane, or rubber hydrocarbon solvent.
(b) Authorized uses. (1) As a fuel:
611. Automobile and supplementary fuels.
612. Airplane and supplementary fuels.
613. Rocket and jet fuels.
620. Proprietary heating fuels.
630. Other fuel uses.
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.56 Formula No. 29.
(a) Formula. To every 100 gallons of alcohol add:
One gallon of 100 percent acetaldehyde or 5 gallons of an alcohol
solution of acetaldehyde containing not less than 20 percent
acetaldehyde, or 1 gallon of ethyl acetate having an ester content of
100 percent, or, where approved by the Chief, Chemical Branch, as to
material and quantity, not less than 6.8 pounds if solid, or 1 gallon if
liquid, of any chemical. When material other than acetaldehyde or ethyl
acetate is proposed to be used, the user shall submit an application for
such use to the Chief, Chemical Branch. The application shall include
specifications, assay methods, and an 8-ounce sample of the substitute
material for analysis.
(b) Authorized uses. (1) As a raw material:
511. Vinegar.
512. Acetic acid.
521. Ethyl acetate.
522. Ethyl chloride.
523. Other ethyl esters.
530. Ethylamines.
540. Dyes and intermediates.
551. Acetaldehyde.
552. Other aldehydes.
561. Ethyl ether.
562. Other ethers.
571. Ethylene dibromide.
572. Ethylene gas.
573. Xanthates.
575. Drugs and medicinal chemicals.
579. Other chemicals.
580. Synthetic rubber.
590. Synthetic resins.
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
(c) Conditions governing use. This formula is restricted to
processes in which the alcohol loses its identity by being converted
into other chemicals.
27 CFR 21.57 Formula No. 30.
(a) Formula. To every 100 gallons of alcohol add:
Ten gallons of methyl alcohol.
(b) Authorized uses. (1) As a solvent:
011. Cellulose coatings.
012. Synthetic resin coatings.
021. Cellulose plastics.
022. Non-cellulose plastics, including resins.
031. Photographic film and emulsions.
035. Soldering flux.
036. Adhesives and binders.
042. Solvents and thinners (other than proprietary solvents or
special industrial solvents).
051. Polishes.
052. Inks (not including meat branding inks).
053. Stains.
142. Soap and bath preparations.
331. Processing pectin.
332. Processing other food products.
341. Processing crude drugs.
342. Processing glandular products, vitamins, hormones, and yeasts.
343. Processing antibiotics and vaccines.
344. Processing medicinal chemicals (including alkaloids).
345. Processing blood and blood products.
349. Miscellaneous drug processing (including manufacture of pills).
352. Processing perfume materials and fixatives.
353. Processing photographic chemicals.
358. Processing other chemicals.
359. Processing miscellaneous products.
410. Disinfectants, insecticides, fungicides, and other biocides.
430. Sterilizing and preserving solutions.
440. Industrial detergents and soaps.
450. Cleaning solutions (including household detergents).
481. Photoengraving and rotogravure solutions and dyes.
482. Other dye solutions.
485. Miscellaneous solutions (including duplicating fluids).
(2) As a raw material:
575. Drugs and medicinal chemicals.
576. Organo-silicone products.
579. Other chemicals.
590. Synthetic resins.
(3) As a fluid in:
740. Refrigerating uses.
750. Other fluid uses:
(4) Miscellaneous uses:
810. General laboratory and experimental use (own use only).
811. Laboratory reagents for sale.
812. Product development and pilot plant uses (own use only).
27 CFR 21.58 Formula No. 31-A.
(a) Formula. To every 100 gallons of alcohol add:
One hundred pounds of glycerin (glycerol), U.S.P., and 20 pounds of
hard soap, N.F. XI.
(b) Authorized uses. (1) As a solvent:
113. Lotions and creams (hands, face, and body).
131. Tooth paste and tooth powder.
141. Shampoos.
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).
27 CFR 21.59 Formula No. 32.
(a) Formula. To every 100 gallons of alcohol add:
Five gallons of ethyl ether.
(b) Authorized uses. (1) As a solvent:
031. Photographic film and emulsions.
034. Cellulose intermediates and industrial collodions.
052. Inks (not including meat branding inks).
241. Collodion, U.S.P.
311. Ethyl cellulose compounds (dehydration).
332. Processing miscellaneous food products.
342. Processing glandular products, vitamins, hormones, and yeasts.
343. Processing antibiotics and vaccines.
344. Processing medicinal chemicals (including alkaloids).
430. Sterilizing and preserving solutions.
481. Photoengraving and rotogravure solutions and dyes.
(2) As a raw material:
522. Ethyl chloride.
523. Other ethyl esters.
561. Ethyl ether.
562. Other ethers.
571. Ethylene dibromide.
572. Ethylene gas.
575. Drugs and medicinal chemicals.
579. Other chemicals.
580. Synthetic rubber.
(3) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).