Title 27 C.F.R. — Alcohol, Tobacco Products and Firearms

3951 sections

PART 1

• § 1.1 — General
• § 1.2 — Territorial extent
• § 1.3 — Forms prescribed
• § 1.4 — Delegations of the Administrator
• § 1.10 — Meaning of terms
• § 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 5000.8 (1534)
• § 1.31 — Denial of permit applications
• § 1.35 — Authority to issue, amend, deny, suspend, revoke, or annul 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
• § 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
• § 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
• § 1.60 — Use of distilled spirits
• § 1.61 — Use of wine
• § 1.62 — Use of distilled spirits or wine for experimental purposes and in manufacture of nonbeverage products
• § 1.70 — General
• § 1.71 — Distilled spirits in containers of a capacity of one gallon or less
• § 1.80 — Sales of distilled spirits in bulk
• § 1.81 — Importation of distilled spirits in bulk
• § 1.82 — Acquiring or receiving distilled spirits in bulk for redistillation, processing, rectification, warehousing, or warehousing and bottling
• § 1.83 — Acquiring or receiving distilled spirits in bulk for addition to wine
• § 1.84 — Acquisition of distilled spirits in bulk by Government agencies
• § 1.90 — Distilled spirits in bulk
• § 1.91 — Bottled distilled spirits
• § 1.95 — General

PART 4

• § 4.1 — General
• § 4.2 — Territorial extent
• § 4.3 — Forms prescribed
• § 4.4 — Delegations of the Administrator
• § 4.5 — Related regulations
• § 4.6 — Wines covered by this part
• § 4.7 — Products produced as wine that are not covered by this part
• § 4.10 — Meaning of terms
• § 4.20 — Application of standards
• § 4.21 — The standards of identity
• § 4.22 — Blends, cellar treatment, alteration of class or type
• § 4.23 — Varietal (grape type) labeling
• § 4.24 — Generic, semi-generic, and non-generic designations of geographic significance
• § 4.25 — Appellations of origin
• § 4.26 — Estate bottled
• § 4.27 — Vintage wine
• § 4.28 — Type designations of varietal significance
• § 4.30 — General
• § 4.32 — Mandatory label information
• § 4.32a — Voluntary disclosure of major food allergens
• § 4.32b — Petitions for exemption from major food allergen labeling
• § 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
• § 4.40 — Label approval and release
• § 4.45 — Certificates of origin, identity and proper cellar treatment
• § 4.50 — Certificates of label approval
• § 4.51 — Exhibiting certificates to Government officials
• § 4.52 — Photoprints
• § 4.53 — Retention of certificates
• § 4.54 — Personalized labels
• § 4.60 — Application
• § 4.61 — Definitions
• § 4.62 — Mandatory statements
• § 4.63 — Legibility of mandatory information
• § 4.64 — Prohibited practices
• § 4.65 — Comparative advertising
• § 4.70 — Application
• § 4.71 — Standard wine containers
• § 4.72 — Metric standards of fill
• § 4.80 — Exports
• § 4.91 — List of approved names
• § 4.92 — Alternative names permitted for temporary use
• § 4.93 — Approval of grape variety names
• § 4.101 — Use of the term “organic.”

PART 5

• § 5.0 — Scope
• § 5.1 — Definitions
• § 5.2 — Territorial extent
• § 5.3 — General requirements and prohibitions under the FAA Act
• § 5.4-5.6 — 5.4-5.6 [Reserved]
• § 5.7 — Other TTB labeling regulations that apply to distilled spirits
• § 5.8 — Distilled spirits for export
• § 5.9 — [Reserved]
• § 5.10 — Other related regulations
• § 5.11 — Forms
• § 5.12 — Delegations of the Administrator
• § 5.21 — Requirement for certificates of label approval (COLAs) for distilled spirits bottled in the United States
• § 5.22 — Rules regarding certificates of label approval (COLAs) for distilled spirits bottled in the United States
• § 5.23 — Application for exemption from label approval for distilled spirits bottled in the United States
• § 5.24 — Certificates of label approval (COLAs) for distilled spirits imported in containers
• § 5.25 — Rules regarding certificates of label approval (COLAs) for distilled spirits imported in containers
• § 5.27 — Presenting certificates of label approval (COLAs) to Government officials
• § 5.28 — Formulas, samples, and documentation
• § 5.29 — Personalized labels
• § 5.30 — Certificates of age and origin for imported spirits
• § 5.41 — Alteration of labels
• § 5.42 — Authorized relabeling activities by distillers and importers
• § 5.43 — Relabeling activities that require separate written authorization from TTB
• § 5.44 — Adding a label or other information to a container that identifies the wholesaler, retailer, or consumer
• § 5.51 — Requirement for firmly affixed labels
• § 5.52 — Legibility and other requirements for mandatory information on labels
• § 5.53 — Minimum type size of mandatory information
• § 5.54 — Visibility of mandatory information
• § 5.55 — Language requirements
• § 5.56 — Additional information
• § 5.61 — What constitutes a label for purposes of mandatory information
• § 5.62 — Packaging (cartons, coverings, and cases)
• § 5.63 — Mandatory label information
• § 5.64 — Brand name
• § 5.65 — Alcohol content
• § 5.66 — Name and address for domestically bottled distilled spirits that were wholly made in the United States
• § 5.67 — Name and address for domestically bottled distilled spirits that were bottled after importation
• § 5.68 — Name and address for distilled spirits that were imported in a container
• § 5.69 — Country of origin
• § 5.70 — Net contents
• § 5.71 — Neutral spirits and name of commodity
• § 5.72 — Coloring materials
• § 5.73 — Treatment of whisky or brandy with wood
• § 5.74 — Statements of age, storage, and percentage
• § 5.81 — General
• § 5.82 — Voluntary disclosure of major food allergens
• § 5.83 — Petitions for exemption from major food allergen labeling
• § 5.84 — Use of the term “organic.”
• § 5.85 — [Reserved]
• § 5.86 — [Reserved]
• § 5.87 — “Barrel Proof” and similar terms
• § 5.88 — Bottled in bond
• § 5.89 — Multiple distillation claims
• § 5.90 — Terms related to Scotland
• § 5.91 — Use of the term “pure.”
• § 5.101 — General
• § 5.102 — False or untrue statements
• § 5.103 — Obscene or indecent depictions
• § 5.121 — General
• § 5.122 — Misleading statements or representations
• § 5.123 — Guarantees
• § 5.124 — Disparaging statements
• § 5.125 — Tests or analyses
• § 5.126 — Depictions of government symbols
• § 5.127-5.128 — 5.127-5.128 [Reserved]
• § 5.129 — Health-related statements
• § 5.130 — Appearance of endorsement
• § 5.141 — The standards of identity in general
• § 5.142 — Neutral spirits or alcohol
• § 5.143 — Whisky
• § 5.144 — Gin
• § 5.145 — Brandy
• § 5.146 — Blended applejack
• § 5.147 — Rum
• § 5.148 — Agave spirits
• § 5.149 — [Reserved]
• § 5.150 — Cordials and liqueurs
• § 5.151 — Flavored spirits
• § 5.152 — Imitations
• § 5.153 — [Reserved]
• § 5.154 — Rules for geographical designations
• § 5.155 — Alteration of class and type
• § 5.156 — Distilled spirits specialty products
• § 5.157-5.165 — 5.157-5.165 [Reserved]
• § 5.166 — Statements of composition
• § 5.191 — Application
• § 5.192 — Formula requirements
• § 5.193 — Operations requiring formulas
• § 5.194 — Adoption of predecessor's formulas
• § 5.201 — General
• § 5.202 — Standard liquor containers
• § 5.203 — Standards of fill (container sizes)
• § 5.204 — [Reserved]
• § 5.205 — Distinctive liquor bottle approval
• § 5.211 — [Reserved]
• § 5.212 — [Reserved]
• § 5.221 — Criminal penalties
• § 5.222 — Conditions of basic permit
• § 5.223 — Compromise
• § 5.231 — Application
• § 5.232 — Definition
• § 5.233 — Mandatory statements
• § 5.234 — Legibility of mandatory information
• § 5.235 — Prohibited practices
• § 5.236 — Comparative advertising
• § 5.241 — OMB control numbers assigned under the Paperwork Reduction Act

PART 6

• § 6.1 — General
• § 6.2 — Territorial extent
• § 6.3 — Application
• § 6.4 — Jurisdictional limits
• § 6.5 — Delegations of the Administrator
• § 6.6 — Administrative provisions
• § 6.11 — Meaning of terms
• § 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
• § 6.46-6.47 — 6.46-6.47 [Reserved]
• § 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
• § 6.71 — Quota sales
• § 6.72 — “Tie-in” sales
• § 6.81 — General
• § 6.82 — [Reserved]
• § 6.83 — Product displays
• § 6.84 — Point of sale advertising materials and consumer advertising specialties
• § 6.85 — Temporary retailers
• § 6.86-6.87 — 6.86-6.87 [Reserved]
• § 6.88 — Equipment and supplies
• § 6.89-6.90 — 6.89-6.90 [Reserved]
• § 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 — [Reserved]
• § 6.98 — Advertising service
• § 6.99 — Stocking, rotation, and pricing service
• § 6.100 — Participation in retailer association activities
• § 6.101 — Merchandise
• § 6.102 — Outside signs
• § 6.151 — Exclusion, in general
• § 6.152 — Practices which put retailer independence at risk
• § 6.153 — Criteria for determining retailer independence

PART 7

• § 7.0 — Scope
• § 7.1 — Definitions
• § 7.2 — Territorial extent
• § 7.3 — General requirements and prohibitions under the FAA Act
• § 7.4 — Jurisdictional limits of the FAA Act
• § 7.5 — Ingredients and processes
• § 7.6 — Brewery products not covered by this part
• § 7.7 — Other TTB labeling regulations that apply to malt beverages
• § 7.8 — Malt beverages for export
• § 7.9 — [Reserved]
• § 7.10 — Other related regulations
• § 7.11 — Forms
• § 7.12 — Delegations of the Administrator
• § 7.21 — Requirement for certificates of label approval (COLAs) for malt beverages bottled in the United States
• § 7.22 — Rules regarding certificates of label approval (COLAs) for malt beverages bottled in the United States
• § 7.23 — [Reserved]
• § 7.24 — Certificates of label approval (COLAs) for malt beverages imported in containers
• § 7.25 — Rules regarding certificates of label approval (COLAs) for malt beverages imported in containers
• § 7.27 — Presenting certificates of label approval (COLAs) to Government officials
• § 7.28 — Formulas, samples, and documentation
• § 7.29 — Personalized labels
• § 7.41 — Alteration of labels
• § 7.42 — Authorized relabeling activities by brewers and importers
• § 7.43 — Relabeling activities that require separate written authorization from TTB
• § 7.44 — Adding a label or other information to a container that identifies the wholesaler, retailer, or consumer
• § 7.51 — Requirement for firmly affixed labels
• § 7.52 — Legibility and other requirements for mandatory information on labels
• § 7.53 — Type size of mandatory information and alcohol content statements
• § 7.54 — Visibility of mandatory information
• § 7.55 — Language requirements
• § 7.56 — Additional information
• § 7.61 — What constitutes a label for purposes of mandatory information
• § 7.62 — Packaging (cartons, coverings, and cases)
• § 7.63 — Mandatory label information
• § 7.64 — Brand name
• § 7.65 — Alcohol content
• § 7.66 — Name and address for domestically bottled malt beverages that were wholly fermented in the United States
• § 7.67 — Name and address for domestically bottled malt beverages that were bottled after importation
• § 7.68 — Name and address for malt beverages that are imported in a container
• § 7.69 — Country of origin
• § 7.70 — Net contents
• § 7.81 — General
• § 7.82 — Voluntary disclosure of major food allergens
• § 7.83 — Petitions for exemption from major food allergen labeling
• § 7.84 — Use of the term “organic.”
• § 7.85-7.87 — 7.85-7.87 [Reserved]
• § 7.101 — General
• § 7.102 — False or untrue statements
• § 7.103 — Obscene or indecent depictions
• § 7.121 — General
• § 7.122 — Misleading statements or representations
• § 7.123 — Guarantees
• § 7.124 — Disparaging statements
• § 7.125 — Tests or analyses
• § 7.126 — Depictions of government symbols
• § 7.127 — [Reserved]
• § 7.128 — Claims related to distilled spirits
• § 7.129 — Health-related statements
• § 7.130 — Appearance of endorsement
• § 7.131 — [Reserved]
• § 7.132 — [Reserved]
• § 7.141 — Class and type
• § 7.142 — Class designations
• § 7.143 — Class and type—special rules
• § 7.144 — Malt beverages fermented or flavored with certain traditional ingredients
• § 7.145 — Malt beverages containing less than 0.5 percent alcohol by volume
• § 7.146 — Geographical names
• § 7.147 — Statement of composition
• § 7.221 — Criminal penalties
• § 7.222 — Conditions of basic permit
• § 7.223 — Compromise
• § 7.231 — Application
• § 7.232 — Definitions
• § 7.233 — Mandatory statements
• § 7.234 — Legibility of mandatory information
• § 7.235 — Prohibited practices
• § 7.236 — Comparative advertising
• § 7.241 — OMB control numbers assigned under the Paperwork Reduction Act

PART 8

• § 8.1 — General
• § 8.2 — Territorial extent
• § 8.3 — Application
• § 8.4 — Jurisdictional limits
• § 8.5 — Delegations of the Administrator
• § 8.6 — Administrative provisions
• § 8.11 — Meaning of terms
• § 8.21 — General
• § 8.22 — Contracts to purchase distilled spirits, wine, or malt beverages
• § 8.23 — Third party arrangements
• § 8.51 — Exclusion, in general
• § 8.52 — Practices which result in exclusion
• § 8.53 — Practice not resulting in exclusion
• § 8.54 — Criteria for determining retailer independence

PART 9

• § 9.0 — Scope
• § 9.1 — Definitions
• § 9.2 — Territorial extent
• § 9.3 — Delegations of the Administrator
• § 9.11 — Submission of AVA petitions
• § 9.12 — AVA petition requirements
• § 9.13 — Initial processing of AVA petitions
• § 9.14 — AVA rulemaking process
• § 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 Valley
• § 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 — Green Valley of Russian River 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
• § 9.128 — Seneca Lake
• § 9.129 — Arroyo Grande Valley
• § 9.130 — San Ysidro District
• § 9.131 — Mt. Harlan
• § 9.132 — Rogue Valley
• § 9.133 — Rutherford
• § 9.134 — Oakville
• § 9.135 — Virginia's Eastern Shore
• § 9.136 — Texas Hill Country
• § 9.137 — Grand Valley
• § 9.138 — Benmore Valley
• § 9.139 — Santa Lucia Highlands
• § 9.140 — Atlas Peak
• § 9.141 — Escondido Valley
• § 9.142 — Bennett Valley
• § 9.143 — Spring Mountain District
• § 9.144 — Texas High Plains
• § 9.145 — Dunnigan Hills
• § 9.146 — Lake Wisconsin
• § 9.147 — Hames Valley
• § 9.148 — Seiad Valley
• § 9.149 — St. Helena
• § 9.150 — Cucamonga Valley
• § 9.151 — Puget Sound
• § 9.152 — Malibu-Newton Canyon
• § 9.153 — Redwood Valley
• § 9.154 — Chiles Valley
• § 9.155 — Texas Davis Mountains
• § 9.156 — Diablo Grande
• § 9.157 — San Francisco Bay
• § 9.158 — Mendocino Ridge
• § 9.159 — Yorkville Highlands
• § 9.160 — Yountville
• § 9.161 — Oak Knoll District of Napa Valley
• § 9.162 — Sta. Rita Hills
• § 9.163 — Salado Creek
• § 9.164 — River Junction
• § 9.165 — Applegate Valley
• § 9.166 — Diamond Mountain District
• § 9.167 — Red Mountain
• § 9.168 — Fair Play
• § 9.169 — Red Hills Lake County
• § 9.170 — Long Island
• § 9.171 — San Bernabe
• § 9.172 — West Elks
• § 9.173 — Rockpile
• § 9.174 — Yadkin Valley
• § 9.175 — Dos Rios
• § 9.176 — Capay Valley
• § 9.177 — Alexandria Lakes
• § 9.178 — Columbia Gorge
• § 9.179 — Southern Oregon
• § 9.180 — Dundee Hills
• § 9.181 — McMinnville
• § 9.182 — Ribbon Ridge
• § 9.183 — Yamhill-Carlton
• § 9.184 — Trinity Lakes
• § 9.185 — Texoma
• § 9.186 — Niagara Escarpment
• § 9.187 — Covelo
• § 9.188 — Horse Heaven Hills
• § 9.189 — High Valley
• § 9.190 — Red Hill Douglas County, Oregon
• § 9.191 — Ramona Valley
• § 9.192 — Wahluke Slope
• § 9.193 — Rattlesnake Hills
• § 9.194 — San Antonio Valley
• § 9.195 — Alta Mesa
• § 9.196 — Borden Ranch
• § 9.197 — Clements Hills
• § 9.198 — Cosumnes River
• § 9.199 — Jahant
• § 9.200 — Mokelumne River
• § 9.201 — Sloughhouse
• § 9.202 — Eola-Amity Hills
• § 9.203 — Saddle Rock-Malibu
• § 9.204 — Tracy Hills
• § 9.205 — Chehalem Mountains
• § 9.206 — Shawnee Hills
• § 9.207 — Outer Coastal Plain
• § 9.208 — Snake River Valley
• § 9.209 — Calistoga
• § 9.210 — Lehigh Valley
• § 9.211 — Swan Creek
• § 9.212 — Leona Valley
• § 9.213 — Snipes Mountain
• § 9.214 — Haw River Valley
• § 9.215 — Lake Chelan
• § 9.216 — Upper Mississippi River Valley
• § 9.217 — Happy Canyon of Santa Barbara
• § 9.218 — Sierra Pelona Valley
• § 9.219 — Antelope Valley of the California High Desert
• § 9.220 — Pine Mountain-Cloverdale Peak
• § 9.221 — Fort Ross-Seaview
• § 9.222 — Naches Heights
• § 9.223 — Coombsville
• § 9.224 — Wisconsin Ledge
• § 9.225 — Middleburg Virginia
• § 9.226 — Inwood Valley
• § 9.227 — Ancient Lakes of Columbia Valley
• § 9.228 — Indiana Uplands
• § 9.229 — Elkton Oregon
• § 9.230 — Ballard Canyon
• § 9.231 — Moon Mountain District Sonoma County
• § 9.232 — Big Valley District-Lake County
• § 9.233 — Kelsey Bench-Lake County
• § 9.234 — Upper Hiwassee Highlands
• § 9.235 — Malibu Coast
• § 9.236 — Manton Valley
• § 9.237 — Eagle Peak Mendocino County
• § 9.238 — Adelaida District
• § 9.239 — Creston District
• § 9.240 — El Pomar District
• § 9.241 — Paso Robles Estrella District
• § 9.242 — Paso Robles Geneseo District
• § 9.243 — Paso Robles Highlands District
• § 9.244 — Paso Robles Willow Creek District
• § 9.245 — San Juan Creek
• § 9.246 — San Miguel District
• § 9.247 — Santa Margarita Ranch
• § 9.248 — Templeton Gap District
• § 9.249 — The Rocks District of Milton-Freewater
• § 9.250 — Fountaingrove District
• § 9.251 — Squaw Valley-Miramonte
• § 9.252 — Eagle Foothills
• § 9.253 — Los Olivos District
• § 9.254 — Lamorinda
• § 9.255 — Loess Hills District
• § 9.256 — Lewis-Clark Valley
• § 9.257 — Tip of the Mitt
• § 9.258 — Champlain Valley of New York
• § 9.259 — Willcox
• § 9.260 — Appalachian High Country
• § 9.261 — Petaluma Gap
• § 9.262 — Cape May Peninsula
• § 9.263 — Dahlonega Plateau
• § 9.264 — Upper Hudson
• § 9.265 — Van Duzer Corridor
• § 9.266 — Crest of the Blue Ridge Henderson County
• § 9.267 — Eastern Connecticut Highlands
• § 9.268 — Tualatin Hills
• § 9.269 — Laurelwood District
• § 9.270 — Alisos Canyon
• § 9.271 — Royal Slope
• § 9.272 — Candy Mountain
• § 9.273 — Tehachapi Mountains
• § 9.274 — Palos Verdes Peninsula
• § 9.275 — White Bluffs
• § 9.276 — The Burn of Columbia Valley
• § 9.277 — Goose Gap
• § 9.278 — Ulupalakua AVA
• § 9.279 — Virginia Peninsula AVA
• § 9.280 — Verde Valley AVA
• § 9.281 — Lower Long Tom
• § 9.282 — San Luis Obispo Coast
• § 9.283 — West Sonoma Coast
• § 9.284 — Mount Pisgah, Polk County, Oregon
• § 9.285 — Paulsell Valley AVA
• § 9.286 — Upper Lake Valley
• § 9.287 — Rocky Reach
• § 9.288 — Gabilan Mountains
• § 9.289 — Long Valley-Lake County
• § 9.290 — Winters Highlands
• § 9.291 — Contra Costa
• § 9.292 — Comptche
• § 9.293 — Yucaipa Valley AVA
• § 9.294 — Upper Cumberland
• § 9.295 — San Luis Rey AVA
• § 9.296 — Crystal Springs of Napa Valley
• § 9.297 — Beverly, Washington
• § 9.298 — Tryon Foothills
• § 9.299 — Nashoba Valley
• § 9.300 — Nine Lakes of East Tennessee AVA

PART 10

• § 10.1 — General
• § 10.2 — Territorial extent
• § 10.3 — Application
• § 10.4 — Jurisdictional limits
• § 10.5 — Delegations of the Administrator
• § 10.6 — Administrative provisions
• § 10.11 — Meaning of terms
• § 10.21 — Commercial bribery
• § 10.22 — Employee associations
• § 10.23 — Gifts or payments to wholesalers
• § 10.24 — Sales promotion contests
• § 10.51 — Exclusion, in general
• § 10.52 — Practice which puts trade buyer independence at risk
• § 10.53 — Practices not resulting in exclusion. [Reserved]
• § 10.54 — Criteria for determining trade buyer independence

PART 11

• § 11.1 — General
• § 11.2 — Territorial extent
• § 11.3 — Application
• § 11.4 — Jurisdictional limits
• § 11.5 — Delegations of the Administrator
• § 11.6 — Administrative provisions
• § 11.11 — Meaning of terms
• § 11.21 — General
• § 11.22 — Consignment sales
• § 11.23 — Sales conditioned on the acquisition of other products
• § 11.24 — Other than a bona fide sale
• § 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

PART 12

• § 12.1 — Scope
• § 12.2 — Territorial extent
• § 12.3 — Procedure for recognition of foreign distinctive designations
• § 12.21 — List of examples of names by country
• § 12.31 — List of approved names by country

PART 13

• § 13.1 — Scope of part
• § 13.2 — Delegations of the Administrator
• § 13.3 — Related regulations
• § 13.11 — Meaning of terms
• § 13.20 — Forms prescribed
• § 13.21 — Application for certificate
• § 13.22 — Withdrawal of applications
• § 13.23 — Notice of denial
• § 13.25 — Appeal of qualification or denial
• § 13.26 — Decision after appeal of qualification or denial
• § 13.27 — Second appeal of qualification or denial
• § 13.41 — Authority to revoke certificates
• § 13.42 — Notice of proposed revocation
• § 13.43 — Decision after notice of proposed revocation
• § 13.44 — Appeal of revocation
• § 13.45 — Final decision after appeal
• § 13.51 — Revocation by operation of law or regulation
• § 13.52 — Notice of revocation
• § 13.53 — Appeal of notice of revocation
• § 13.54 — Decision after appeal
• § 13.61 — Publicity of information
• § 13.62 — Third-party comment on certificates
• § 13.71 — Informal conferences
• § 13.72 — Effective dates of revocations
• § 13.73 — Effect of revocation
• § 13.74 — Surrender of certificates
• § 13.75 — Evidence of receipt by TTB
• § 13.76 — Service on applicant or certificate holder
• § 13.81 — Representation before TTB
• § 13.91 — Computation of time
• § 13.92 — Extensions
• § 13.101 — Appeals concerning use of the term “organic.”

PART 16

• § 16.1 — General
• § 16.2 — Territorial extent
• § 16.10 — Meaning of terms
• § 16.20 — General
• § 16.21 — Mandatory label information
• § 16.22 — General requirements
• § 16.30 — Certificates of label approval
• § 16.31 — Exports
• § 16.32 — Preemption
• § 16.33 — Civil penalties; adjustments

PART 17

• § 17.1 — Scope of regulations
• § 17.2 — Forms prescribed
• § 17.3 — Alternate methods or procedures
• § 17.4 — OMB control numbers assigned under the Paperwork Reduction Act
• § 17.5 — Products manufactured in Puerto Rico or the Virgin Islands
• § 17.6 — Signature authority
• § 17.7 — Delegations of the Administrator
• § 17.11 — Meaning of terms
• § 17.21 — Registration
• § 17.22 — Employer identification number
• § 17.23 — Application for employer identification number
• § 17.101 — Bonds in general
• § 17.102 — Amount of bond
• § 17.103 — Bonds obtained from surety companies
• § 17.104 — Deposit of collateral
• § 17.105 — Filing of powers of attorney
• § 17.106 — Consents of surety
• § 17.107 — Strengthening bonds
• § 17.108 — Superseding bonds
• § 17.111 — General
• § 17.112 — Notice by surety of termination of bond
• § 17.113 — Extent of release of surety from liability under bond
• § 17.114 — Release of collateral
• § 17.121 — Product formulas
• § 17.122 — Amended or revised formulas
• § 17.123 — Statement of process
• § 17.124 — Samples
• § 17.125 — Adoption of formulas and processes
• § 17.126 — Formulas for intermediate products
• § 17.127 — Self-manufactured ingredients treated optionally as unfinished nonbeverage products
• § 17.131 — Formulas on TTB Form 5154.1
• § 17.132 — U.S.P., N.F., and H.P.U.S. preparations
• § 17.133 — Food product formulas
• § 17.134 — Determination of unfitness for beverage purposes
• § 17.135 — Use of specially denatured alcohol (S.D.A.)
• § 17.136 — Compliance with Food and Drug Administration requirements
• § 17.137 — Formulas disapproved for drawback
• § 17.141 — Drawback
• § 17.142 — Claims
• § 17.143 — Notice for monthly claims
• § 17.144 — Bond for monthly claims
• § 17.145 — Date of filing claim
• § 17.146 — Information to be shown by the claim
• § 17.147 — Supporting data
• § 17.148 — Allowance of claims
• § 17.151 — Use of distilled spirits
• § 17.152 — Time of use of spirits
• § 17.153 — Recovered spirits
• § 17.154 — Spirits contained in intermediate products
• § 17.155 — Spirits consumed in manufacturing intermediate products
• § 17.161 — General
• § 17.162 — Receipt of distilled spirits
• § 17.163 — Evidence of taxpayment of distilled spirits
• § 17.164 — Production record
• § 17.165 — Receipt of raw ingredients
• § 17.166 — Disposition of nonbeverage products
• § 17.167 — Inventories
• § 17.168 — Recovered spirits
• § 17.169 — Transfer of intermediate products
• § 17.170 — Retention of records
• § 17.171 — Inspection of records
• § 17.181 — Exportation of medicinal preparations and flavoring extracts
• § 17.182 — Drawback claims by druggists
• § 17.183 — Disposition of recovered alcohol and material from which alcohol can be recovered
• § 17.184 — Distilled spirits container marks
• § 17.185 — Requirements for intermediate products and unfinished nonbeverage products
• § 17.186 — Transfer of distilled spirits to other containers
• § 17.187 — Discontinuance of business

PART 18

• § 18.1 — Scope
• § 18.2 — Applicability of law
• § 18.3 — Unlawful operations
• § 18.11 — Meaning of terms
• § 18.12 — Delegations of the Administrator
• § 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
• § 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
• § 18.39 — Qualification to alternate a volatile fruit-flavor concentrate plant and a distilled spirits plant
• § 18.40 — Qualification to alternate volatile fruit-flavor concentrate plant and bonded wine cellar
• § 18.41 — Separation of premises
• § 18.42 — Record of alternation
• § 18.43 — Conditions of alternation
• § 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 — Receipt of concentrate
• § 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

PART 19

• § 19.0 — Scope
• § 19.1 — Definitions
• § 19.2 — Territorial extent of these regulations
• § 19.3 — Related regulations
• § 19.4 — Recovery and reuse of denatured spirits in manufacturing processes
• § 19.5 — Manufacturing products unfit for beverage use
• § 19.11 — Right of entry and examination
• § 19.12 — Furnishing facilities and assistance
• § 19.13 — Assignment of officers and supervision of operations
• § 19.14 — Delegation of the Administrator's authorities to the appropriate TTB officer
• § 19.15 — Forms prescribed
• § 19.16 — Modified forms
• § 19.17 — Detention of containers
• § 19.18 — Samples for the United States
• § 19.19 — Discontinuance of storage facilities
• § 19.20 — Installation of meters, tanks, and other apparatus
• § 19.26 — Alternate methods or procedures
• § 19.27 — Application for and use of alternate method or procedure
• § 19.28 — Emergency variations from requirements
• § 19.29 — Exemptions for national defense and disasters
• § 19.31 — Pilot operations
• § 19.32 — Experimental distilled spirits plants
• § 19.33 — Application to establish experimental plants
• § 19.34 — Experimental or research operations by scientific institutions and colleges of learning
• § 19.35 — Application by scientific institutions and colleges of learning for experimental or research operations
• § 19.36 — Spirits produced in industrial processes
• § 19.37 — Application for industrial processes waiver
• § 19.38 — Approval of required documents
• § 19.45 — Execution under penalties of perjury
• § 19.51 — Home production of distilled spirits prohibited
• § 19.52 — Restrictions on location of plants
• § 19.53 — Continuity of plant premises
• § 19.54 — Use of distilled spirits plant premises
• § 19.55 — Other businesses
• § 19.56 — Bonded warehouses not on premises qualified for production of spirits
• § 19.58 — Taxpaid spirits or wines on bonded premises
• § 19.59 — Conveyance of untaxpaid spirits or wines within a distilled spirits plant
• § 19.60 — Spirits in customs custody
• § 19.71 — Registration and permits in general
• § 19.72 — General requirements for registration
• § 19.73 — Information required in application for registration
• § 19.74 — Description of the plant
• § 19.75 — Major equipment
• § 19.76 — Statement of plant security
• § 19.77 — Statement of production procedure
• § 19.78 — Power of attorney
• § 19.79 — Registry of stills
• § 19.80 — Approved notice of registration
• § 19.81 — Maintenance of registration file
• § 19.91 — Operating permit
• § 19.92 — Information required in application for operating permit
• § 19.93 — Applicant organization documents
• § 19.94 — Trade names
• § 19.95 — Issuance of operating permits
• § 19.96 — Denial of permit
• § 19.97 — Correction of permit
• § 19.98 — Duration of permit
• § 19.99 — Suspension or revocation of permit
• § 19.111 — Scope
• § 19.112 — General rules for amending a registration
• § 19.113 — Change in name of proprietor
• § 19.114 — Changes in stockholders or persons with interest
• § 19.115 — Change in officers, directors, members, or managers
• § 19.116 — Change in proprietorship
• § 19.117 — Partnerships
• § 19.118 — Change in location
• § 19.119 — Change in premises
• § 19.120 — Change in operations
• § 19.121 — Change in production procedure
• § 19.122 — Change in construction or use of buildings and equipment
• § 19.123 — Statement of plant security
• § 19.126 — General rules for amending an operating permit
• § 19.127 — Automatic termination of permits
• § 19.128 — Change in name of proprietor
• § 19.129 — Change in trade name
• § 19.130 — Changes in stockholders or persons with interest
• § 19.131 — Changes in officers, directors, members, or managers
• § 19.132 — Change in proprietorship
• § 19.133 — Partnerships
• § 19.134 — Change in location
• § 19.135 — Change in operations
• § 19.136 — Change in bond status
• § 19.141 — Procedures for alternation of proprietors
• § 19.142 — Alternate use of premises and equipment for customs purposes
• § 19.143 — Alternation for other purposes
• § 19.144 — Alternation of distilled spirits plant and volatile fruit-flavor concentrate plant premises
• § 19.147 — Notice of discontinuance of operations
• § 19.151 — General
• § 19.152 — Types of bonds
• § 19.153 — Bond guaranteed by a corporate surety
• § 19.154 — Bond guaranteed by deposit of securities or cash (including cash equivalents)
• § 19.155 — Change of surety bond terms—consent of surety
• § 19.156 — Power of attorney for surety
• § 19.157 — Disapproval of bonds and consents of surety
• § 19.161 — Operations bond
• § 19.162 — Operations bond for distilled spirits plant and adjacent bonded wine cellar
• § 19.163 — Area operations bond
• § 19.164 — Withdrawal bond
• § 19.165 — Unit bonds
• § 19.166 — Required penal sums
• § 19.167 — Increase of bond coverage
• § 19.168 — Superseding bonds and new bonds for existing proprietors
• § 19.169 — Effect of failure to furnish a superseding bond or a new bond
• § 19.170 — Termination of bonds
• § 19.171 — Surety notice of relief from bond liability
• § 19.172 — Relief of surety from bond liability
• § 19.173 — Release of pledged securities
• § 19.181 — General
• § 19.182 — Tanks—general requirements
• § 19.183 — Scale tanks
• § 19.184 — Scale tank minimum graduations
• § 19.185 — Testing scale tanks for accuracy
• § 19.186 — Package scales
• § 19.187 — Pipelines
• § 19.188 — Measuring devices and proofing instruments
• § 19.189 — Identification of structures, areas, apparatus, and equipment
• § 19.190 — Office facilities for TTB use
• § 19.191 — Signs
• § 19.192 — Security
• § 19.193 — Breaking Government locks
• § 19.201 — Definitions
• § 19.202 — Dealer registration
• § 19.203 — Amending the dealer registration
• § 19.204 — Dealer records
• § 19.221 — Scope
• § 19.222 — Basic tax law provisions
• § 19.223 — Persons liable for tax
• § 19.225 — Requirement to gauge and tax determine spirits
• § 19.226 — Gauges for tax determination
• § 19.227 — Determination of the tax
• § 19.229 — Deferred payment and prepayment of taxes
• § 19.230 — Conditions requiring prepayment of taxes
• § 19.231 — Accounting for bond coverage
• § 19.233 — Filing prepayment returns
• § 19.234 — Filing deferred payment returns
• § 19.235 — Deferred payment return periods—annual, quarterly, and semimonthly
• § 19.236 — Due dates for returns
• § 19.237 — Special rule for semimonthly filers for the month of September
• § 19.238 — Payment by mail or courier
• § 19.239 — Form of payment
• § 19.240 — Payment of tax by electronic fund transfer
• § 19.242 — Employer identification number
• § 19.243 — Application for employer identification number
• § 19.245 — Tax credits under 26 U.S.C. 5010
• § 19.246 — Computing the effective tax rate for a product
• § 19.247 — Use of effective (actual) tax rates
• § 19.248 — Standard effective tax rate
• § 19.249 — Average effective tax rate
• § 19.250 — Inventory reserve account
• § 19.253 — Assessment of tax on spirits not accounted for or reported
• § 19.254 — Assessment of tax for losses or unauthorized removals
• § 19.256 — Tax on wine
• § 19.257 — Imported spirits
• § 19.258 — Additional tax on nonbeverage spirits
• § 19.261 — Scope
• § 19.262 — General requirements for filing claims
• § 19.263 — Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond—specific requirements
• § 19.264 — Claims on spirits returned to bonded premises—specific requirements
• § 19.265 — Claims relating to spirits lost after tax determination
• § 19.266 — Claims for credit of tax
• § 19.267 — Adjustments for credited tax
• § 19.268 — Allowance of remission, abatement, credit, or refund of tax
• § 19.269 — Puerto Rican and Virgin Islands spirits
• § 19.281 — Scope
• § 19.282 — General requirements for gauging and measuring equipment
• § 19.283 — When gauges are required
• § 19.284 — Quantity determination of bulk spirits
• § 19.285 — Proof determination of distilled spirits
• § 19.286 — Gauging of spirits in bottles
• § 19.287 — Gauging of alcoholic flavoring materials
• § 19.288 — Determination of tare
• § 19.289 — Production gauge
• § 19.291 — General
• § 19.292 — Notice of operations
• § 19.293 — Receipt of materials
• § 19.294 — Removal of fermenting material
• § 19.295 — Removal or destruction of distilling material
• § 19.296 — Fermented materials
• § 19.297 — Use of materials in production of spirits
• § 19.301 — Distillation
• § 19.302 — Treatment during production
• § 19.303 — Addition of caramel to rum or brandy and addition of oak chips to spirits
• § 19.304 — Production gauge
• § 19.305 — Identification of spirits
• § 19.306 — Entry
• § 19.307 — Distillates containing extraneous substances
• § 19.308 — Spirits content of chemicals produced
• § 19.309 — Disposition of chemicals
• § 19.310 — Wash water
• § 19.312 — Physical inventories
• § 19.314 — General
• § 19.315 — Receipts for redistillation
• § 19.316 — Redistillation
• § 19.321 — General
• § 19.322 — Receipt and storage of bulk spirits and wines
• § 19.324 — Filling of packages from tanks
• § 19.325 — Change of packages
• § 19.326 — Mingling or blending of spirits for further storage
• § 19.327 — Packages dumped for mingling
• § 19.328 — Determining age of mingled spirits
• § 19.329 — Mingled spirits or wines held in tanks
• § 19.331 — Use of oak chips in spirits and caramel in brandy and rum
• § 19.333 — Physical inventories
• § 19.341 — General
• § 19.342 — Receipt of spirits, wines, and alcoholic flavoring materials for processing
• § 19.343 — Use of spirits, wines, and alcoholic flavoring materials
• § 19.344 — Manufacture of nonbeverage products, intermediate products, or eligible flavors
• § 19.346 — Determining obscuration
• § 19.348 — Formula requirements
• § 19.351 — Removals from processing
• § 19.352 — Bottling tanks
• § 19.353 — Bottling tank gauge
• § 19.354 — Bottling or packaging records
• § 19.355 — Labels describing the spirits
• § 19.356 — Alcohol content and fill
• § 19.357 — Completion of bottling
• § 19.358 — Cases
• § 19.359 — Remnants
• § 19.360 — Filling packages
• § 19.361 — Removals by bulk conveyances or pipelines
• § 19.362 — Rebottling
• § 19.363 — Reclosing and relabeling
• § 19.364 — Bottled-in-bond spirits
• § 19.365 — Spirits not originally intended for export
• § 19.366 — Alcohol
• § 19.371 — Inventories of wines and bulk spirits in processing
• § 19.372 — Physical inventories of bottled and packaged spirits
• § 19.381 — General
• § 19.382 — Formulas
• § 19.383 — Gauging for denaturation
• § 19.384 — Adding denaturants to spirits
• § 19.385 — Making alcohol or water solutions of denaturants
• § 19.386 — Adjusting pH of denatured spirits
• § 19.387 — Ensuring the quality of denaturants
• § 19.388 — Storing denatured spirits
• § 19.389 — Filling containers from tanks
• § 19.390 — Container marking requirements
• § 19.391 — Mixing denatured spirits
• § 19.392 — Converting denatured alcohol to a different formula
• § 19.393 — Restoration and redenaturation of recovered denatured spirits and recovered articles
• § 19.394 — Inventory of denatured spirits
• § 19.395 — Manufacture of articles
• § 19.396 — Required records
• § 19.401 — Authorized transactions
• § 19.402 — Authorized transfers in bond
• § 19.403 — Application to receive spirits in bond
• § 19.404 — Termination of application
• § 19.405 — Consignor for in-bond shipments
• § 19.406 — Reconsignment of in-bond shipments
• § 19.407 — Consignee premises
• § 19.409 — General
• § 19.410 — Age and fill date
• § 19.411 — Recording gauge
• § 19.412 — Importation of denatured spirits
• § 19.414 — Marks on containers of imported spirits
• § 19.415 — Marks on containers of Puerto Rican and Virgin Islands spirits
• § 19.418 — Authorized withdrawals without payment of tax
• § 19.419 — Withdrawals of spirits for use in wine production
• § 19.420 — Withdrawals of spirits without payment of tax for experimental or research use
• § 19.421 — Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products
• § 19.424 — Authorized withdrawals free of tax
• § 19.425 — Withdrawal of spirits free of tax
• § 19.426 — Withdrawal of spirits by the United States
• § 19.427 — Removal of denatured spirits and articles
• § 19.428 — Reconsignment
• § 19.431 — Withdrawal of spirits on production gauge
• § 19.434 — Spirits withdrawn from bonded premises
• § 19.435 — Samples used on bonded premises
• § 19.436 — Taxpayment of samples
• § 19.437 — Labels
• § 19.441 — Securing of conveyances
• § 19.451 — Scope
• § 19.452 — Return of taxpaid spirits to bonded premises for destruction, denaturation, redistillation, reconditioning, or rebottling
• § 19.453 — Return of bottled spirits for relabeling or reclosing
• § 19.454 — Other authorized returns to bonded premises
• § 19.455 — Return of spirits withdrawn for export with benefit of drawback
• § 19.457 — Receipt of spirits abandoned to the United States
• § 19.459 — Voluntary destruction
• § 19.461 — Losses and shortages in general
• § 19.462 — Determination of losses in bond
• § 19.463 — Loss of spirits from packages
• § 19.464 — Losses after tax determination
• § 19.465 — Shortages of bottled spirits
• § 19.471 — General
• § 19.472 — Need to determine use of spirits—industrial or nonindustrial
• § 19.473 — Authorized containers
• § 19.474 — Spirits for nonindustrial use
• § 19.475 — Spirits for industrial use
• § 19.476 — Packages
• § 19.477 — Use of bulk conveyances
• § 19.478 — Construction requirements for bulk conveyances
• § 19.479 — Restrictions on dispositions of bulk spirits
• § 19.482 — General
• § 19.483 — Specifications for marks
• § 19.484 — Marks on packages filled in production or storage
• § 19.485 — Package identification numbers in production and storage
• § 19.486 — Change of packages in storage
• § 19.487 — Kind of spirits
• § 19.488 — Marks on packages filled in processing
• § 19.489 — Marks on cases filled in processing
• § 19.490 — Numbering of packages and cases filled in processing
• § 19.491 — Marks on containers of specially denatured spirits
• § 19.492 — Marks on containers of completely denatured alcohol
• § 19.493 — Caution label for completely denatured alcohol
• § 19.494 — Additional marks on portable containers
• § 19.495 — Marks on bulk conveyances
• § 19.496 — Cases of industrial alcohol
• § 19.497 — Obliteration of marks
• § 19.498 — Relabeling and reclosing off bonded premises
• § 19.499 — Authorized abbreviations to identify marks
• § 19.511 — Bottles authorized
• § 19.512 — Bottles not constituting approved containers
• § 19.513 — Distinctive liquor bottles
• § 19.516 — Certificate of label approval or exemption
• § 19.517 — Statements required on labels under an exemption from label approval
• § 19.518 — Name and address of bottler
• § 19.519 — Labels for export spirits
• § 19.520 — Spirits for shipment to Puerto Rico
• § 19.523 — Affixing closures
• § 19.525 — Reclosing
• § 19.571 — Records in general
• § 19.572 — Format of records
• § 19.573 — Location of required records
• § 19.574 — Availability of records
• § 19.575 — Retention of records
• § 19.576 — Preservation of records
• § 19.577 — Documents that are not records
• § 19.578 — Financial records and books of account
• § 19.580 — Time for making entries in records
• § 19.581 — Details of daily records
• § 19.582 — Conversion from metric to U.S. units
• § 19.584 — Materials for the production of distilled spirits
• § 19.585 — Production and withdrawal records
• § 19.586 — Byproduct spirits production records
• § 19.590 — Storage operations
• § 19.591 — Package summary records
• § 19.592 — Tank record of wine and spirits of less than 190° of proof
• § 19.593 — Tank summary record for spirits of 190° or more of proof
• § 19.596 — Processing records in general
• § 19.597 — Manufacturing records
• § 19.598 — Dump/batch records
• § 19.599 — Bottling and packaging records
• § 19.600 — Alcohol content and fill test record
• § 19.601 — Finished products records
• § 19.602 — Redistillation records
• § 19.603 — Liquor bottle records
• § 19.604 — Rebottling, relabeling, and reclosing records
• § 19.606 — Denaturation records
• § 19.607 — Article manufacture records
• § 19.611 — Records of tax determination in general
• § 19.612 — Summary records of tax determinations
• § 19.613 — Average effective tax rate records
• § 19.614 — Inventory reserve records
• § 19.615 — Standard effective tax rate records
• § 19.616 — Records of samples
• § 19.617 — Destruction records
• § 19.618 — Gauge record
• § 19.619 — Package gauge record
• § 19.620 — Transfer record—consignor's responsibility
• § 19.621 — Transfer record—consignee's responsibility
• § 19.622 — Daily records of wholesale liquor dealer and taxpaid storeroom operations
• § 19.623 — Records of inventories
• § 19.624 — Removal of Puerto Rican and Virgin Islands spirits and rum imported from all other areas
• § 19.625 — Shipping records for spirits and specially denatured spirits withdrawn free of tax
• § 19.626 — Records of distilled spirits shipped to manufacturers of nonbeverage products
• § 19.627 — Alternating premises record
• § 19.631 — Submission of transaction forms
• § 19.632 — Submission of monthly reports
• § 19.634 — Computer-generated reports and transaction forms
• § 19.641 — Application
• § 19.643 — Qualification requirements
• § 19.644 — Changes after original qualification
• § 19.645 — Notice of permanent discontinuance of business
• § 19.646 — Construction and equipment requirements
• § 19.647 — Authorized operations
• § 19.648 — Conduct of operations
• § 19.649 — Restrictions on alcohol content
• § 19.650 — Daily records
• § 19.651 — Liability for distilled spirits tax
• § 19.661 — Scope
• § 19.662 — Definitions
• § 19.663 — Application of other provisions
• § 19.665 — Alternate methods or procedures
• § 19.666 — Application for and use of an alternate method or procedure
• § 19.667 — Emergency variations from requirements
• § 19.669 — Distilled spirits taxes
• § 19.670 — Dealer registration and recordkeeping
• § 19.672 — Types of plants
• § 19.673 — Small plant permit applications
• § 19.674 — TTB action on small plant applications
• § 19.675 — Medium plant permit applications
• § 19.676 — Large plant permit applications
• § 19.677 — Large plant applications—organizational documents
• § 19.678 — Criteria for issuance of permit
• § 19.679 — Duration of permit
• § 19.680 — Registration of stills
• § 19.683 — Changes affecting permit applications
• § 19.684 — Automatic termination of permits
• § 19.685 — Change in type of alcohol fuel plant
• § 19.686 — Change in name of proprietor
• § 19.687 — Changes in officers, directors, members, managers, or principal persons
• § 19.688 — Change in proprietorship
• § 19.689 — Continuing partnerships
• § 19.690 — Change in location
• § 19.691 — Change in address without change in location or area
• § 19.692 — Qualifying for alternating proprietorship
• § 19.693 — Operating requirements for alternating proprietorships
• § 19.695 — Notice of permanent discontinuance
• § 19.697 — Permit suspension or revocation
• § 19.699 — General bond requirements
• § 19.700 — Amount of bond
• § 19.703 — Construction and equipment
• § 19.704 — Security
• § 19.706 — Supervision of operations
• § 19.709 — Gauging
• § 19.710 — Inventory of spirits
• § 19.714 — General requirements for records
• § 19.715 — Format of records
• § 19.716 — Maintenance and retention of records
• § 19.717 — Time for making entries in records
• § 19.718 — Required records
• § 19.719 — Spirits made unfit for beverage use in the production process
• § 19.720 — Reports
• § 19.722 — General rules for redistillation of spirits or fuel alcohol
• § 19.723 — Effect of redistillation on plant size and bond amount
• § 19.724 — Records of redistillation
• § 19.726 — Prohibited uses, transfers, and withdrawals
• § 19.727 — Use on premises
• § 19.728 — Withdrawal of spirits
• § 19.729 — Withdrawal of fuel alcohol
• § 19.733 — Authorized transfers between alcohol fuel plants
• § 19.734 — Consignor for in-bond shipments
• § 19.735 — Reconsignment while in transit
• § 19.736 — Consignee for in-bond shipments
• § 19.739 — Authorized transfers to or from distilled spirits plants
• § 19.742 — Authorized transfers from customs custody
• § 19.746 — Authorized materials
• § 19.747 — Other materials
• § 19.749 — Samples
• § 19.752 — Marks
• § 19.761 — OMB control numbers assigned under the Paperwork Reduction Act

PART 20

• § 20.1 — General
• § 20.2 — Territorial extent
• § 20.3 — Related regulations
• § 20.11 — Meaning of terms
• § 20.20 — Delegations of the Administrator
• § 20.21 — Forms prescribed
• § 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
• § 20.27 — 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
• § 20.41 — Application for 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 statements of process
• § 20.64 — Return of permits
• § 20.66 — Registry of stills
• § 20.68 — Notice of permanent discontinuance
• § 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 — [Reserved]
• § 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
• § 20.120 — Multi-purpose general-use formula
• § 20.121 — Vinegar general-use formula
• § 20.122 — S.D.A. 39-C general-use formula
• § 20.123 — Pressurized container general-use formula
• § 20.124 — Duplicating fluid and ink solvent general-use formula
• § 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
• § 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
• § 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
• § 20.183 — Exportation of S.D.S
• § 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
• § 20.193 — Articles for export
• § 20.201 — Liability and responsibility of carrier
• § 20.202 — Losses in transit
• § 20.203 — Losses on premises
• § 20.204 — Incomplete shipments
• § 20.205 — Claims
• § 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
• § 20.221 — General
• § 20.222 — Destruction
• § 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
• § 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
• § 20.251 — General
• § 20.252 — Samples larger than five gallons
• § 20.253 — Labels for samples
• § 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

PART 21

• § 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
• § 21.7 — Delegations of the Administrator
• § 21.11 — Meaning of terms
• § 21.21 — General
• § 21.22 — Formula No. 18
• § 21.23 — Formula No. 19
• § 21.24 — Formula No. 20
• § 21.25 — Formula No. 35
• § 21.26 — Formula No. 12-A
• § 21.31 — General
• § 21.32 — Formula No. 1
• § 21.33 — Formula No. 2-B
• § 21.34 — [Reserved]
• § 21.35 — Formula No. 3-A
• § 21.36 — [Reserved]
• § 21.37 — Formula No. 3-C
• § 21.38 — Formula No. 4
• § 21.39-21.40 — 21.39-21.40 [Reserved]
• § 21.41 — Formula No. 13-A
• § 21.42 — [Reserved]
• § 21.43 — Formula No. 18
• § 21.44 — Formula No. 19
• § 21.45-21.46 — 21.45-21.46 [Reserved]
• § 21.47 — Formula No. 23-A
• § 21.48 — [Reserved]
• § 21.49 — Formula No. 23-H
• § 21.50 — Formula No. 25
• § 21.51 — Formula No. 25-A
• § 21.52-21.54 — 21.52-21.54 [Reserved]
• § 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
• § 21.60-21.61 — 21.60-21.61 [Reserved]
• § 21.62 — Formula No. 35-A
• § 21.63 — Formula No. 36
• § 21.64 — Formula No. 37
• § 21.65 — Formula No. 38-B
• § 21.66 — [Reserved]
• § 21.67 — Formula No. 38-D
• § 21.68 — Formula No. 38-F
• § 21.69-21.70 — 21.69-21.70 [Reserved]
• § 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 — [Reserved]
• § 21.79 — Formula No. 44
• § 21.80 — Formula No. 45
• § 21.81 — [Reserved]
• § 21.91 — General
• § 21.92 — Denaturants listed as U.S.P. or N.F
• § 21.93 — Acetaldehyde
• § 21.94 — Acetaldol
• § 21.94-T — Alkylate
• § 21.95 — Alpha terpineol
• § 21.96 — Ammonia, aqueous
• § 21.97-21.98 — 21.97-21.98 [Reserved]
• § 21.99 — Brucine alkaloid
• § 21.100 — n-Butyl alcohol
• § 21.101 — tert-Butyl alcohol
• § 21.102 — Caustic soda, liquid
• § 21.103-21.104 — 21.103-21.104 [Reserved]
• § 21.105 — Citronella oil, natural
• § 21.105-T1 — Cornmint oil (Mentha arvensis and Mentha canadensis)
• § 21.105-T2 — Cyclohexane
• § 21.106 — Diethyl phthalate
• § 21.106-T — Distilled lime oil (Citrus aurantifolia)
• § 21.107 — Ethyl acetate
• § 21.108 — Ethyl ether
• § 21.108-T — Ethyl tertiary butyl ether
• § 21.109 — Gasoline
• § 21.110 — Gasoline, unleaded
• § 21.111 — [Reserved]
• § 21.112 — Heptane
• § 21.112-T1 — Hexane (mixed isomers)
• § 21.112-T2 — n-Hexane
• § 21.112-T3 — High octane denaturant blend
• § 21.113 — Isopropyl alcohol
• § 21.114 — Kerosene
• § 21.115 — Kerosene (deodorized)
• § 21.115-T1 — Lemon oil (Citrus limonium)
• § 21.115-T2 — L(-)-Carvone
• § 21.116 — Methyl alcohol
• § 21.117 — Methyl isobutyl ketone
• § 21.118 — Methyl n-butyl ketone
• § 21.118-T1 — Methyl tertiary butyl ether
• § 21.118-T2 — Naphtha
• § 21.118-T3 — Natural gasoline
• § 21.119 — Nicotine solution
• § 21.120 — Nitropropane, mixed isomers of
• § 21.121 — Peppermint oil, Terpeneless
• § 21.122 — Potassium Hydroxide
• § 21.123 — Pyronate
• § 21.124 — Quassin
• § 21.124-T — Raffinate
• § 21.125 — Rubber hydrocarbon solvent
• § 21.126 — Safrole
• § 21.127 — Shellac (refined)
• § 21.128 — [Reserved]
• § 21.129 — Spearmint oil, terpeneless
• § 21.130 — Spike lavender oil, natural
• § 21.130-T — Straight run gasoline
• § 21.131 — Sucrose octaacetate
• § 21.132 — Toluene
• § 21.133 — Vinegar
• § 21.141 — List of products and processes using specially denatured alcohol and rum, and formulas authorized therefor
• § 21.151 — List of denaturants authorized for denatured spirits
• § 21.161 — Weights and specific gravities of specially denatured alcohol

PART 22

• § 22.1 — General
• § 22.2 — Territorial extent
• § 22.3 — Related regulations
• § 22.11 — Meaning of terms
• § 22.20 — Delegations of the Administrator
• § 22.21 — Forms prescribed
• § 22.22 — Alternate methods or procedures; and emergency variations from requirements
• § 22.23 — Allowance of claims
• § 22.24 — Permits
• § 22.25 — Right of entry and examination
• § 22.26 — Detention of containers
• § 22.31 — Persons liable for tax
• § 22.33 — Time of destruction of marks and brands
• § 22.35 — Execution under penalties of perjury
• § 22.36 — Filing of qualifying documents
• § 22.41 — Application for industrial alcohol user permit
• § 22.42 — Data for application, Form 5150.22
• § 22.43 — Exceptions to application requirements
• § 22.44 — Disapproval of application
• § 22.45 — Organizational documents
• § 22.48 — Conditions of permits
• § 22.49 — Duration of permits
• § 22.50 — Correction of permits
• § 22.51 — Suspension or revocation of permits
• § 22.52 — Rules of practice in permit proceedings
• § 22.53 — Powers of attorney
• § 22.54 — Photocopying of permits
• § 22.55 — Posting of permits
• § 22.57 — Changes affecting applications and permits
• § 22.58 — Automatic termination of permits
• § 22.59 — Adoption of documents by a fiduciary
• § 22.60 — Continuing partnerships
• § 22.61 — Change in name of permittee
• § 22.62 — Change in trade name
• § 22.63 — Change in location
• § 22.64 — Return of permits
• § 22.66 — Registry of stills
• § 22.68 — Notice of permanent discontinuance
• § 22.91 — Premises
• § 22.92 — Storage facilities
• § 22.93 — Equipment for recovery and restoration of tax-free alcohol
• § 22.101 — Authorized uses
• § 22.102 — Prohibited uses
• § 22.103 — States and the District of Columbia
• § 22.104 — Educational organizations, colleges of learning, and scientific universities
• § 22.105 — Hospitals, blood banks, and sanitariums
• § 22.106 — Clinics
• § 22.107 — Pathological laboratories
• § 22.108 — Other laboratories
• § 22.111 — Withdrawals under permit
• § 22.112 — Regulation of withdrawals
• § 22.113 — Receipt of tax-free alcohol
• § 22.114 — Alcohol received from the General Services Administration
• § 22.121 — Liability and responsibility of carriers
• § 22.122 — Losses in transit
• § 22.123 — Losses on premises
• § 22.124 — Incomplete shipments
• § 22.125 — Claims
• § 22.131 — General
• § 22.132 — Deposit in storage tanks
• § 22.133 — Shipment for redistillation
• § 22.134 — Records of shipment
• § 22.141 — General
• § 22.142 — Destruction
• § 22.151 — Return
• § 22.152 — Reconsignment in transit
• § 22.153 — Disposition after revocation of permit
• § 22.154 — Disposition on permanent discontinuance of use
• § 22.155 — Emergency disposition to another permittee
• § 22.161 — Records
• § 22.162 — Inventories
• § 22.163 — Time for making entries
• § 22.164 — Filing and retention of records
• § 22.165 — Photographic copies of records
• § 22.171 — General
• § 22.172 — Application and permit, Form 5150.33
• § 22.173 — Procurement of tax-free spirits
• § 22.174 — Receipt of shipment
• § 22.175 — Discontinuance of use
• § 22.176 — Disposition of excess spirits

PART 24

• § 24.1 — General
• § 24.2 — Territorial extent
• § 24.4 — Related regulations
• § 24.10 — Meaning of terms
• § 24.19 — Delegations of the Administrator
• § 24.20 — Forms prescribed
• § 24.21 — Modified forms
• § 24.22 — Alternate method or procedure
• § 24.25 — Emergency variations from requirements
• § 24.26 — Authority to approve
• § 24.27 — Segregation of operations
• § 24.28 — Installation of meters, tanks, and other apparatus
• § 24.29 — Claims
• § 24.30 — Supervision
• § 24.31 — Submission of forms and reports
• § 24.32 — Records
• § 24.35 — Right of entry and examination
• § 24.36 — Instruments and measuring devices
• § 24.37 — Samples for the United States
• § 24.40 — Gauging and measuring
• § 24.41 — Office facilities
• § 24.45 — Use on returns
• § 24.46 — Application
• § 24.47 — Execution of IRS Form SS-4
• § 24.50 — [Reserved]
• § 24.51 — Definitions
• § 24.52 — Dealer registration
• § 24.53 — Amending the dealer registration
• § 24.54 — Dealer records
• § 24.60 — General
• § 24.61 — Assessment of tax
• § 24.62 — Notice
• § 24.65 — Claims for wine or spirits lost or destroyed in bond
• § 24.66 — Claims on wine returned to bond
• § 24.67 — Other claims
• § 24.68 — Insurance coverage
• § 24.69 — Filing of claims
• § 24.70 — Claims for credit of tax
• § 24.75 — Wine for personal or family use
• § 24.76 — Tax exempt cider
• § 24.77 — Experimental wine
• § 24.80 — General
• § 24.81 — Filing of formulas
• § 24.82 — Samples
• § 24.85 — Essences
• § 24.86 — Essences produced on wine premises
• § 24.87 — Essences made elsewhere
• § 24.90 — Taxpaid products
• § 24.91 — Conveyance of untaxpaid wine or spirits
• § 24.92 — Products in customs custody
• § 24.95 — General
• § 24.96 — Use off premises
• § 24.97 — Use on premises
• § 24.100 — General
• § 24.101 — Bonded wine premises
• § 24.102 — Premises established for taxpaid wine operations
• § 24.103 — Other operations
• § 24.105 — General
• § 24.106 — Basic permit requirements
• § 24.107 — Designation as a bonded winery
• § 24.108 — Bonded wine warehouse application
• § 24.109 — Data for application
• § 24.110 — Organizational documents
• § 24.111 — Description of premises
• § 24.112 — Name of proprietor and trade names
• § 24.113 — Description of volatile fruit-flavor concentrate operations
• § 24.114 — Registry of stills
• § 24.115 — Registry number
• § 24.116 — Powers of attorney
• § 24.117 — Maintenance of application file
• § 24.120 — Amended application
• § 24.121 — Changes affecting permits
• § 24.122 — Change in name of proprietor or trade name
• § 24.123 — Change in stockholders
• § 24.124 — Change in corporate officers
• § 24.125 — Change in proprietorship
• § 24.126 — Change in proprietorship involving a bonded wine warehouse
• § 24.127 — Adoption of formulas
• § 24.128 — Continuing partnerships
• § 24.129 — Change in location
• § 24.130 — Change in volatile fruit-flavor concentrate operations
• § 24.131 — Change in building construction and use of premises
• § 24.132 — Change in bond status
• § 24.135 — Wine premises alternation
• § 24.136 — Procedure for alternating proprietors
• § 24.137 — Alternate use of the wine premises for customs purposes
• § 24.140 — Notice
• § 24.141 — Bonded wine warehouse
• § 24.145 — General requirements
• § 24.146 — Bonds
• § 24.147 — Operations bond or unit bond
• § 24.148 — Penal sums of bonds
• § 24.149 — Corporate surety
• § 24.150 — Powers of attorney
• § 24.151 — Deposit of collateral security
• § 24.152 — Consents of surety
• § 24.153 — Strengthening bonds
• § 24.154 — Superseding bonds and new bonds for existing proprietors
• § 24.155 — Disapproval and appeal from disapproval
• § 24.156 — Termination of bonds
• § 24.157 — Application by surety for relief from bond
• § 24.158 — Extent of relief
• § 24.159 — Release of collateral security
• § 24.160 — Application to terminate bond by existing proprietor who becomes exempt from bond requirements
• § 24.165 — Premises
• § 24.166 — Buildings or rooms
• § 24.167 — Tanks
• § 24.168 — Identification of tanks
• § 24.169 — Pipelines
• § 24.170 — Measuring devices and testing instruments
• § 24.175 — General
• § 24.176 — Crushing and fermentation
• § 24.177 — Chaptalization (Brix adjustment)
• § 24.178 — Amelioration
• § 24.179 — Sweetening
• § 24.180 — Use of concentrated and unconcentrated fruit juice
• § 24.181 — Use of sugar
• § 24.182 — Use of acid to correct natural deficiencies
• § 24.183 — Use of distillates containing aldehydes
• § 24.184 — Use of volatile fruit-flavor concentrate
• § 24.185 — Use of wood to treat natural wine
• § 24.186 — Accidental additions of water
• § 24.190 — General
• § 24.191 — Segregation of operations
• § 24.192 — Process and materials
• § 24.193 — Conversion into still wine or still hard cider
• § 24.195 — General
• § 24.196 — Formula required
• § 24.197 — Production by fermentation
• § 24.198 — Blending
• § 24.200 — General
• § 24.201 — Formula required
• § 24.202 — Dried fruit
• § 24.203 — Honey wine
• § 24.204 — Other agricultural products
• § 24.210 — Classes of wine other than standard wine
• § 24.211 — Formula required
• § 24.212 — High fermentation wine
• § 24.213 — Heavy bodied blending wine
• § 24.214 — Spanish type blending sherry
• § 24.215 — Wine or wine products not for beverage use
• § 24.216 — Distilling material
• § 24.217 — Vinegar stock
• § 24.218 — Other wine
• § 24.225 — Production and use of spirits
• § 24.226 — Receipt or transfer of spirits
• § 24.227 — Transfer of spirits by pipeline for immediate use
• § 24.228 — Transfer of spirits by pipeline to a spirits storage tank
• § 24.229 — Tank car and tank truck requirements
• § 24.230 — Examination of tank car or tank truck
• § 24.231 — Receipt of spirits in sealed bulk containers
• § 24.232 — Gauge of spirits
• § 24.233 — Addition of spirits to wine
• § 24.234 — Other use of spirits
• § 24.235 — Taxpayment or destruction of spirits
• § 24.236 — Losses of spirits
• § 24.237 — Spirits added to juice or concentrated fruit juice
• § 24.240 — General
• § 24.241 — Decolorizing juice or wine
• § 24.242 — Authority to use greater quantities of decolorizing material in juice or wine
• § 24.243 — Filtering aids
• § 24.244 — Use of acid to stabilize standard wine
• § 24.245 — Use of carbon dioxide in still wine and still hard cider
• § 24.246 — Materials authorized for the treatment of wine and juice
• § 24.247 — Materials authorized for the treatment of distilling material
• § 24.248 — Processes authorized for the treatment of wine, juice, and distilling material
• § 24.249 — Experimentation with new treating material or process
• § 24.250 — Application for use of new treating material or process
• § 24.251 — Tolerance for artificially carbonated hard cider and sparkling hard cider
• § 24.252 — Salvaging accidentally diluted wine
• § 24.255 — Bottling or packing wine
• § 24.256 — Bottle aging wine
• § 24.257 — Labeling wine containers
• § 24.258 — Certificates of approval or exemption
• § 24.259 — Marks
• § 24.260 — Serial numbers or filling date
• § 24.265 — Losses by theft
• § 24.266 — Inventory losses
• § 24.267 — Losses in transit
• § 24.268 — Losses by fire or other casualty
• § 24.270 — Determination of tax
• § 24.271 — Deferred payment return periods—annual, quarterly, and semimonthly
• § 24.272 — Payment of tax by electronic fund transfer
• § 24.273 — [Reserved]
• § 24.274 — Failure to timely pay tax or file a return
• § 24.275 — Prepayment of tax
• § 24.276 — Prepayment of tax; proprietor in default
• § 24.277 — Date of mailing or delivering of returns
• § 24.278 — Tax credit for certain small domestic producers
• § 24.279 — Tax adjustments related to wine credit
• § 24.280 — General
• § 24.281 — Consignor premises
• § 24.282 — Multiple transfers
• § 24.283 — Reconsignment
• § 24.284 — Consignee premises
• § 24.290 — Removal of wine as distilling material
• § 24.291 — Removal of wine for vinegar production
• § 24.292 — Exported wine
• § 24.293 — Wine for Government use
• § 24.294 — Destruction of wine
• § 24.295 — Return of wine to bond
• § 24.296 — Taxpaid wine operations
• § 24.300 — General
• § 24.301 — Bulk still wine and bulk still hard cider record
• § 24.302 — Effervescent wine record
• § 24.303 — Formula wine record
• § 24.304 — Chaptalization (Brix adjustment) and amelioration record
• § 24.305 — Sweetening record
• § 24.306 — Distilling material or vinegar stock record
• § 24.307 — Nonbeverage wine record
• § 24.308 — Bottled or packed wine record
• § 24.309 — Transfer in bond record
• § 24.310 — Taxpaid removals from bond record
• § 24.311 — Taxpaid wine record
• § 24.312 — Wine returned to bond record
• § 24.313 — Inventory record
• § 24.314 — Label information record
• § 24.315 — Materials received and used record
• § 24.316 — Spirits record
• § 24.317 — Sugar record
• § 24.318 — Acid record
• § 24.319 — Carbon dioxide record
• § 24.320 — Chemical record
• § 24.321 — Decolorizing material record
• § 24.322 — Allied products record
• § 24.323 — Excise Tax Return form
• § 24.331 — Wine eligible for the hard cider tax rate
• § 24.332 — Hard cider materials

PART 25

• § 25.1 — Production and removal of beer
• § 25.2 — Territorial extent
• § 25.3 — Forms prescribed
• § 25.4 — Related regulations
• § 25.5 — OMB control numbers assigned under the Paperwork Reduction Act
• § 25.6 — Delegations of the Administrator
• § 25.11 — Meaning of terms
• § 25.15 — Materials for the production of beer
• § 25.21 — Restrictions on location
• § 25.22 — Continuity of brewery
• § 25.23 — Restrictions on use
• § 25.24 — Storage of beer
• § 25.25 — Operation of a tavern on brewery premises
• § 25.31 — Brewery buildings
• § 25.35 — Tanks
• § 25.36 — Empty container storage
• § 25.41 — Measuring system required
• § 25.42 — Testing of measuring devices
• § 25.51 — Right of Entry and Examination
• § 25.52 — Variations from requirements
• § 25.53 — Submissions of samples of fermented products
• § 25.55 — Formulas for fermented products
• § 25.56 — Filing of formulas
• § 25.57 — Formula information
• § 25.58 — New and superseding formulas
• § 25.61 — General requirements for notice
• § 25.62 — Data for notice
• § 25.63 — Notice of registration
• § 25.64 — Maintenance of notice file
• § 25.65 — Power of attorney
• § 25.66 — Organizational documents
• § 25.67 — [Reserved]
• § 25.68 — Description of brewery
• § 25.71 — Amended or superseding notices
• § 25.72 — Change in proprietorship
• § 25.73 — Change in partnership
• § 25.74 — Change in stockholders
• § 25.75 — Change in officers and directors
• § 25.76 — [Reserved]
• § 25.77 — Change in location
• § 25.78 — Change in premises
• § 25.79 — Change in bond status
• § 25.81 — Alternation of brewery and bonded or taxpaid wine premises
• § 25.85 — Notice of permanent discontinuance
• § 25.91 — Requirement for bond
• § 25.92 — Consent of surety
• § 25.93 — Penal sum of bond
• § 25.94 — Strengthening bonds
• § 25.95 — Superseding bonds and new bonds for existing brewers
• § 25.96 — Superseding bond
• § 25.97 — Continuation certificate
• § 25.98 — Surety or security
• § 25.99 — Filing powers of attorney
• § 25.101 — Disapproval of bonds or consents of surety
• § 25.102 — Termination of surety's liability
• § 25.103 — Notice by surety for relief from liability under bond
• § 25.104 — Termination of bonds
• § 25.105 — Release of collateral security
• § 25.106 — Application to terminate bond by existing brewer who becomes exempt from bond requirements
• § 25.111 — Definitions
• § 25.112 — Dealer registration
• § 25.113 — Amending the dealer registration
• § 25.114 — Dealer records
• § 25.141 — Barrels and kegs
• § 25.142 — Bottles
• § 25.143 — Cases
• § 25.144 — Rebranding barrels and kegs
• § 25.145 — Tanks, vehicles, and vessels
• § 25.151 — Rate of tax
• § 25.152 — Reduced rate of tax for certain brewers
• § 25.153 — Persons liable for tax
• § 25.155 — Types of containers
• § 25.156 — Determination of tax on keg beer
• § 25.157 — Determination of tax on bottled beer
• § 25.158 — Tax computation for bottled beer
• § 25.159 — Time of tax determination and payment; offsets
• § 25.160 — Tax adjustment for brewers who produce more than 2,000,000 barrels of beer
• § 25.163 — Method of tax payment
• § 25.164 — Deferred payment return periods—annual, quarterly, and semimonthly
• § 25.164a — Special September rule for taxes due by semimonthly return
• § 25.165 — Payment of tax by electronic fund transfer
• § 25.166 — Payment of reduced rate of tax
• § 25.167 — Notice of brewer to pay reduced rate of tax
• § 25.168 — Employer identification number
• § 25.169 — Application for employer identification number
• § 25.173 — Brewer in default
• § 25.174 — Bond not sufficient
• § 25.175 — Prepayment of tax
• § 25.177 — Evasion of or failure to pay tax; failure to file a tax return
• § 25.181 — Eligibility
• § 25.182 — Kinds of containers
• § 25.183 — Determination of quantity transferred
• § 25.184 — Losses in transit
• § 25.185 — Mingling
• § 25.186 — Record of beer transferred
• § 25.191 — General
• § 25.192 — Removal of sour or damaged beer
• § 25.195 — Removals for analysis
• § 25.196 — Removals for research, development or testing
• § 25.201 — Removal by pipeline
• § 25.203 — Exportation without payment of tax
• § 25.205 — Production
• § 25.206 — Removal of beer
• § 25.207 — Removal from brewery for personal or family use
• § 25.211 — Beer returned to brewery
• § 25.212 — Beer returned to brewery from which removed
• § 25.213 — Beer returned to brewery other than that from which removed
• § 25.221 — Voluntary destruction of beer
• § 25.222 — Notice of brewer
• § 25.223 — Destruction of beer off brewery premises
• § 25.224 — Refund or adjustment of tax
• § 25.225 — Destruction of taxpaid beer which was never removed from brewery premises
• § 25.231 — Finished beer
• § 25.232 — Basic permit
• § 25.241 — Production
• § 25.242 — Markings
• § 25.251 — Authorized removals
• § 25.252 — Records
• § 25.261 — General
• § 25.262 — Restrictions and conditions on processes of concentration and reconstitution
• § 25.263 — Production of concentrate and reconstitution of beer
• § 25.264 — Transfer between breweries
• § 25.271 — General
• § 25.272 — Application
• § 25.273 — Action on application
• § 25.274 — Bond
• § 25.275 — [Reserved]
• § 25.276 — Operations and records
• § 25.277 — Discontinuance of operations
• § 25.281 — General
• § 25.282 — Beer lost by fire, theft, casualty, or act of God
• § 25.283 — Claims for refund of tax
• § 25.284 — Adjustment of tax
• § 25.285 — Refund of beer tax excessively paid
• § 25.286 — Claims for remission of tax on beer lost in transit between breweries
• § 25.291 — Records
• § 25.292 — Daily records of operations
• § 25.293 — Record of ballings and alcohol content
• § 25.294 — Inventories
• § 25.295 — Record of unsalable beer
• § 25.296 — Record of beer concentrate
• § 25.297 — Report of Operations, Form 5130.9 or Form 5130.26
• § 25.298 — Excise tax return, Form 5000.24
• § 25.299 — Execution under penalties of perjury
• § 25.300 — Retention and preservation of records
• § 25.301 — Photographic copies of records

PART 26

• § 26.1 — Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands
• § 26.2 — Forms prescribed
• § 26.3 — Delegations of the Administrator
• § 26.11 — Meaning of terms
• § 26.30 — Excise taxes
• § 26.31 — Formula
• § 26.35 — Taxable status
• § 26.36 — Products exempt from tax
• § 26.36a-26.36b — 26.36a-26.36b [Reserved]
• § 26.36c — Shipments of bulk distilled spirits to the United States without payment of tax
• § 26.37 — Alcohol and Tobacco Tax and Trade Bureau Officers
• § 26.38 — Containers of distilled spirits
• § 26.39 — Labels
• § 26.40 — Marking containers of distilled spirits
• § 26.41 — Destruction of marks and brands
• § 26.43 — Samples
• § 26.44 — Liquor dealer registration and recordkeeping
• § 26.45 — Warehouse receipts covering distilled spirits
• § 26.46-26.47 — 26.46-26.47 [Reserved]
• § 26.50 — Formulas for liquors
• § 26.50a — Verification of eligible flavors
• § 26.51 — Formulas for articles, eligible articles and products manufactured with denatured spirits
• § 26.52 — Still wines containing carbon dioxide
• § 26.53 — Changes of formulas
• § 26.54 — Filing and disposition of formulas
• § 26.55 — Previously approved formulas
• § 26.61 — General
• § 26.62 — Corporate surety
• § 26.62a — Filing of powers of attorney
• § 26.62b — Execution of powers of attorney
• § 26.63 — Deposit of securities or cash (including cash equivalents) in lieu of corporate surety
• § 26.64 — Consents of surety
• § 26.65 — Authority to approve bonds and consents of surety
• § 26.66 — Bond, TTB Form 5110.50—Distilled spirits
• § 26.67 — Bond, TTB Form 5120.32—Wine
• § 26.68 — Bond, TTB Form 5130.16—Beer
• § 26.68a — Bond account
• § 26.69 — Strengthening bonds
• § 26.70 — Superseding bonds and new bonds for previously exempt persons
• § 26.70a — Notice of approval of bonds
• § 26.71 — Termination of bonds
• § 26.72 — Application of surety for relief from bond
• § 26.73 — Relief of surety from bond
• § 26.74 — Release of pledged securities or cash (including cash equivalents)
• § 26.75 — TTB Form 5000.23 PR, Notice of Termination of Bond
• § 26.76 — Insular permits
• § 26.77 — Subject to tax
• § 26.78 — Application and permit, TTB Form 5110.51
• § 26.79 — Inspection or gauge and computation of tax
• § 26.79a — Computation of effective tax rate
• § 26.80 — Deferred payment of tax—release of spirits
• § 26.81 — Prepayment of tax and release of spirits
• § 26.82 — Permit to ship
• § 26.86 — Authority for shipment
• § 26.87 — Evidence of taxpayment
• § 26.92 — Subject to tax
• § 26.93 — Application and permit, TTB Form 5100.21
• § 26.94 — Computation of tax
• § 26.95 — Deferred payment of tax—release of wine
• § 26.96 — Prepayment of tax—release of wine
• § 26.96a — [Reserved]
• § 26.96b — Permit to ship
• § 26.97 — Marking containers of wine
• § 26.101 — Subject to tax
• § 26.102 — Application and permit, TTB Form 5100.21
• § 26.103 — Computation of tax
• § 26.104 — Deferred payment of tax—release of beer
• § 26.105 — Prepayment of tax—release of beer
• § 26.105a — Permit to ship
• § 26.106 — Marking containers of beer
• § 26.107 — Taxable status
• § 26.108 — Application for permit, TTB Form 5110.51 and/or 5100.21
• § 26.109 — Taxpayment
• § 26.110 — Release of articles or liquors
• § 26.111 — General
• § 26.112 — Returns for deferred payment of tax
• § 26.112a — Payment of tax by electronic fund transfer
• § 26.113 — Returns for prepayment of taxes
• § 26.114 — Permit to ship required
• § 26.115 — Application, TTB Form 5170.7
• § 26.116 — Issuance of permit, TTB Form 5170.7, and customs inspection
• § 26.117 — Action by carrier
• § 26.118 — Inspection by district director of customs at port of arrival
• § 26.119 — Disposition of forms by district director of customs
• § 26.125 — Taxable
• § 26.126 — Taxpayment in Puerto Rico
• § 26.128 — Taxpayment at port of arrival
• § 26.135 — Containers of distilled spirits to bear closures
• § 26.136 — Affixing closures
• § 26.163 — General requirements
• § 26.164 — Proprietors of taxpaid premises
• § 26.164a — Package gauge record
• § 26.165 — Certificate of effective tax rate computation
• § 26.170 — Drawback of tax
• § 26.171 — Claimant registration
• § 26.172 — Bonds
• § 26.173 — Claims for drawback
• § 26.174 — Records
• § 26.191 — Notice of shipment
• § 26.192 — Samples and analysis
• § 26.193 — Notification of tax liability
• § 26.194 — Detention of articles
• § 26.196 — General
• § 26.197 — Furnishing formula to consignee
• § 26.198 — [Reserved]
• § 26.199 — Application and permit to ship, TTB Form 5110.31
• § 26.199a — Action by revenue agent
• § 26.199b — Issuance and disposition of permit
• § 26.199c — Action by carrier
• § 26.199d — Customs inspection and release
• § 26.199e — [Reserved]
• § 26.199f — Consignee premises
• § 26.200 — Taxable status
• § 26.201 — Products exempt from tax
• § 26.201a — Production in the Virgin Islands for tax-free shipment to the United States
• § 26.201b — [Reserved]
• § 26.201c — Shipments of distilled spirits, natural wine, and beer to the United States without payment of tax
• § 26.202 — Requirements of the Federal Alcohol Administration Act
• § 26.203 — Containers of 1 gallon (3.785 liters) or less
• § 26.203a — Containers in excess of 1 gallon (3.785 liters)
• § 26.204 — Regauge
• § 26.204a — Verification of eligible wines and eligible flavors
• § 26.205 — Certificate
• § 26.206 — Marking packages and cases
• § 26.207 — Destruction of marks and brands
• § 26.208 — Craft Beverage Modernization Act Tax benefits
• § 26.209 — Samples
• § 26.210 — Liquor dealer registration and recordkeeping
• § 26.211 — Warehouse receipts covering distilled spirits
• § 26.220 — Formulas for liquors
• § 26.221 — Formulas for articles, eligible articles and products manufactured with denatured spirits
• § 26.222 — Still wines containing carbon dioxide
• § 26.223 — Changes of formulas
• § 26.224 — Filing and disposition of formulas
• § 26.225 — Previously approved formulas
• § 26.230 — Containers of distilled spirits to bear closures
• § 26.231 — Affixing closures
• § 26.260 — Required information
• § 26.261 — [Reserved]
• § 26.262 — Determination of tax on distilled spirits
• § 26.262a — Computation of effective tax rate
• § 26.263 — Determination of tax on beer
• § 26.264 — Determination of tax on wine
• § 26.265 — Determination of tax on articles
• § 26.266 — Tax payment
• § 26.267 — Payment of tax by electronic fund transfer
• § 26.272 — General requirements
• § 26.273 — Proprietors of taxpaid premises
• § 26.273a — Transfer record
• § 26.273b — Package gauge record
• § 26.275 — Filing
• § 26.276 — Retention
• § 26.277 — [Reserved]
• § 26.291 — General
• § 26.292 — Consignee permit number
• § 26.293 — Marks on containers
• § 26.294 — Record of shipment
• § 26.295 — Marks on containers
• § 26.296 — Record of shipment
• § 26.300 — General provisions
• § 26.301 — Record of shipment
• § 26.302-26.303 — 26.302-26.303 [Reserved]
• § 26.304 — Bulk conveyances to be sealed
• § 26.305 — Receipt by consignee
• § 26.306 — Drawback of tax
• § 26.307 — Claimant registration
• § 26.308 — Bonds
• § 26.309 — Claims for drawback
• § 26.310 — Records
• § 26.311 — Scope of subpart
• § 26.312 — Standards of fill
• § 26.314 — Distinctive liquor bottles
• § 26.315 — [Reserved]
• § 26.316 — Bottles not constituting approved containers
• § 26.317 — Bottles to be used for display purposes
• § 26.318 — Liquor bottles not eligible to be brought into the United States
• § 26.319 — Used liquor bottles
• § 26.331 — Alternate methods or procedures

PART 27

• § 27.1 — Imported distilled spirits, wines, and beer
• § 27.2 — Forms prescribed
• § 27.3 — Delegations of the Administrator
• § 27.11 — Meaning of terms
• § 27.30 — Dealer registration and recordkeeping
• § 27.31 — Warehouse receipts covering distilled spirits
• § 27.40 — Distilled spirits
• § 27.41 — Computation of effective tax rate
• § 27.42 — Wines
• § 27.42a — Still wines containing carbon dioxide
• § 27.43 — Liqueurs, cordials, and similar compounds
• § 27.44 — Other compounds and preparations
• § 27.45 — Rate of tax
• § 27.46 — Computation of tax
• § 27.48 — Imported distilled spirits, wines, and beer
• § 27.48a — Payment of tax by electronic fund transfer
• § 27.49 — Commercial samples of alcoholic beverages
• § 27.55 — Requirements of the Federal Alcohol Administration Act
• § 27.56 — Distilled spirits containers of a capacity of not more than 1 gallon
• § 27.57 — Containers in excess of 1 gallon
• § 27.58 — Containers of 1 gallon (3.785 liters) or less
• § 27.59 — Wines
• § 27.60 — Beer
• § 27.61 — Containers of distilled spirits to bear closures
• § 27.62 — Affixing closures
• § 27.74 — Exemption from requirements pertaining to marks, bottles, and labels
• § 27.75 — Samples of distilled spirits, wine, and beer for quality control purposes
• § 27.76 — Approval and certification of wine and flavors content
• § 27.77 — Standard effective tax rate
• § 27.120 — Persons authorized to receive distilled spirits imported in bulk
• § 27.121 — Containers
• § 27.130-27.132 — 27.130-27.132 [Reserved]
• § 27.133 — General requirements
• § 27.134 — Proprietors of qualified premises
• § 27.136 — Filing
• § 27.137 — Retention
• § 27.138 — Transfer record
• § 27.139 — Package gauge record
• § 27.140 — Certification requirements for wine
• § 27.171 — General provisions
• § 27.172 — Preparation of records and reporting of information for release of distilled spirits, natural wines, and beer without payment of tax
• § 27.173 — [Reserved]
• § 27.174 — Tank cars and tank trucks to be sealed
• § 27.175 — Receipt of distilled spirits by consignee
• § 27.181 — General
• § 27.182 — Application and permit, Form 5150.33
• § 27.183 — Use of Government agency permit, Form 5150.33
• § 27.184 — Information required for entry
• § 27.201 — Scope of subpart
• § 27.202 — Standards of fill
• § 27.204 — Distinctive liquor bottles
• § 27.205 — [Reserved]
• § 27.206 — Bottles not constituting approved containers
• § 27.207 — Bottles to be used for display purposes
• § 27.208 — Liquor bottles not eligible for release from customs custody
• § 27.209 — Used liquor bottles
• § 27.221 — Alternate methods or procedures
• § 27.222 — Importation of denatured spirits and fuel alcohol
• § 27.223-27.249 — [Reserved]
• § 27.250 — Scope
• § 27.252 — Meaning of terms
• § 27.254 — Registration of foreign producer
• § 27.256 — Foreign producer ownership information
• § 27.258 — Changes to foreign producer registration
• § 27.260 — Persons authorized to act on behalf of foreign producer
• § 27.262 — Foreign producer's assignment of CBMA tax benefits
• § 27.264 — CBMA import refund claim submission
• § 27.266 — Importer reference number
• § 27.268 — Revocation of eligibility for CBMA tax benefits

PART 28

• § 28.1 — General
• § 28.2 — Forms prescribed
• § 28.3 — Related regulations
• § 28.4 — Delegations of the Administrator
• § 28.11 — Meaning of terms
• § 28.20 — Alternate methods or procedures; and emergency variations from requirements
• § 28.21 — General
• § 28.22 — Vessels employed in the fisheries
• § 28.23 — Reciprocating foreign countries
• § 28.25 — General
• § 28.26 — Entry of distilled spirits into customs bonded warehouses
• § 28.27 — Entry of wine into customs bonded warehouses
• § 28.28 — Withdrawal of wine and distilled spirits from customs bonded warehouses
• § 28.30 — Export status
• § 28.35 — General
• § 28.36 — Application
• § 28.37 — Action by appropriate TTB officer
• § 28.38 — Action by district director of customs
• § 28.40 — Evidence of exportation: distilled spirits and wine
• § 28.41 — Evidence of lading for use on vessels or aircraft: distilled spirits and wine
• § 28.42 — Evidence of deposit
• § 28.43 — Evidence of exportation and lading for use on vessels and aircraft: beer
• § 28.45 — Retention of records
• § 28.48 — Execution under penalties of perjury
• § 28.51 — General
• § 28.52 — Corporate surety
• § 28.52a — Filing of powers of attorney
• § 28.52b — Execution of powers of attorney
• § 28.53 — Deposit of securities or cash (including cash equivalent) in lieu of corporate surety
• § 28.54 — Consents of surety
• § 28.55 — Authority to approve bonds and consents of surety
• § 28.56 — Disapproval of bonds or consents of surety
• § 28.57 — Appeal to Administrator
• § 28.58 — Operations or unit bond—distilled spirits
• § 28.59 — Bond, Form 5120.36
• § 28.60 — Brewer's bond, Form 5130.22
• § 28.61 — Bond, Form 5100.25
• § 28.62 — Bond, Form 5100.30
• § 28.63 — Bond, Form 5100.12
• § 28.64 — Bond, Form 5110.67
• § 28.65 — [Reserved]
• § 28.66 — Strengthening bonds
• § 28.67 — Superseding bonds and new bonds for previously exempt persons
• § 28.70 — Termination of Bonds, Forms 5120.25 and 5100.12
• § 28.71 — Termination of bonds, Forms 5100.30 and 5110.67
• § 28.72 — Application of surety for relief from bond
• § 28.73 — Relief of surety from bond
• § 28.74 — Release of pledged securities or cash (including cash equivalents)
• § 28.80 — Charges and credits on bonds
• § 28.91 — General
• § 28.92 — Application or notice, TTB Form 5100.11
• § 28.93 — Carrier to be designated
• § 28.94 — Containers
• § 28.95 — Change of packages for exportation
• § 28.96 — Approval of application
• § 28.97 — [Reserved]
• § 28.98 — Inspection and regauge
• § 28.100 — [Reserved]
• § 28.101 — Packages to be stamped
• § 28.102 — Bottles to have closures affixed
• § 28.103 — Export marks
• § 28.104 — Certificates of origin
• § 28.105 — Report of inspection and tax liability
• § 28.106 — Consignment, shipment, and delivery
• § 28.107 — Disposition of forms
• § 28.110 — Losses
• § 28.115 — General
• § 28.116 — Notice of return of spirits withdrawn without payment of tax
• § 28.117 — Responsibility for return of spirits
• § 28.118 — Receipt of spirits
• § 28.121 — General
• § 28.122 — Application or notice, TTB Form 5100.11
• § 28.123 — Export marks
• § 28.124 — Consignment, shipment, and delivery
• § 28.125 — Disposition of forms
• § 28.126 — Proprietor's report
• § 28.127 — Losses
• § 28.130 — General
• § 28.131 — Application for return of wines withdrawn without payment of tax
• § 28.132 — Responsibility for return of wine
• § 28.133 — Disposition of forms
• § 28.141 — General
• § 28.142 — Notice, Form 1689 (5130.12)
• § 28.143 — Containers
• § 28.144 — Export marks
• § 28.145 — Consignment, shipment and delivery
• § 28.146 — Disposition of forms
• § 28.147 — Return of beer or beer concentrate
• § 28.148 — Brewer's report
• § 28.149 — Losses
• § 28.150 — Charges and credits on bond
• § 28.151 — General
• § 28.152 — Notice, TTB Form 5100.11
• § 28.153 — Withdrawal procedure
• § 28.154 — Export marks
• § 28.155 — Consignment, shipment, and delivery
• § 28.156 — Losses
• § 28.157 — Exportation by dealer in specially denatured spirits
• § 28.160 — General
• § 28.161 — Notice of return of specially denatured spirits
• § 28.162 — Responsibility for return of specially denatured spirits
• § 28.163 — Receipt of specially denatured spirits
• § 28.171 — General
• § 28.190 — Notice, TTB Form 5110.30
• § 28.191 — [Reserved]
• § 28.192 — Packages of distilled spirits to be gauged
• § 28.193 — Export marks
• § 28.194-28.195 — 28.194-28.195 [Reserved]
• § 28.195b — Claims on spirits tax determined on and after January 1, 1980
• § 28.196 — Consignment, shipment, and delivery
• § 28.197 — Return of spirits withdrawn for export with benefit of drawback
• § 28.198 — Notice of return
• § 28.199 — Responsibility for return of spirits withdrawn for export with benefit of drawback
• § 28.211 — General
• § 28.212 — Persons authorized
• § 28.213 — [Reserved]
• § 28.214 — Notice and claim, Form 5120.24
• § 28.215 — Certificate of tax determination, Form 5120.20
• § 28.216 — Export marks
• § 28.217 — Consignment, shipment, and delivery
• § 28.218 — Disposition of Forms 1582-A (5120.24)
• § 28.219 — Return of wine withdrawn for export with benefit of drawback
• § 28.220 — Notice of return
• § 28.220a — Responsibility for return of wine withdrawn for export with benefit of drawback
• § 28.221 — General
• § 28.222 — Claim, Form 1582-B (5130.6)
• § 28.223 — Export marks
• § 28.225 — Removals of beer by brewer
• § 28.226 — Removals of beer by agent on behalf of brewer
• § 28.227 — Removals of beer by persons other than the brewer or agent of the brewer
• § 28.230 — Consignment, shipment, and delivery
• § 28.241 — Shipment for export, or for use on vessels
• § 28.242 — Shipment for use on aircraft
• § 28.243 — Shipment to armed services
• § 28.244 — Shipment to manufacturing bonded warehouse
• § 28.244a — Shipment to a customs bonded warehouse
• § 28.245 — Shipment to foreign-trade zone
• § 28.246 — Delivery for shipment
• § 28.247 — Change in consignee
• § 28.250 — Bills of lading required
• § 28.251 — Railway express receipts
• § 28.252 — Air express or freight bills of lading
• § 28.253 — Certificate by export carrier
• § 28.261 — Notice to district director of customs
• § 28.262 — Delay in lading at port
• § 28.263 — [Reserved]
• § 28.264 — Lading for exportation
• § 28.265 — Evidence of fraud
• § 28.266 — Release of detained merchandise
• § 28.267 — Exportation from interior port
• § 28.268 — Receipt for liquors for use on vessels or aircraft
• § 28.269 — Certification by district director of customs
• § 28.275 — Receipt by armed services
• § 28.280 — Distilled spirits and wines
• § 28.281 — Certificate of use for distilled spirits and wines
• § 28.282 — Beer
• § 28.285 — Receipt in manufacturing bonded warehouse
• § 28.286 — Receipt in customs bonded warehouse
• § 28.290 — Receipt in foreign trade zone
• § 28.291 — Customs Form 6001
• § 28.295 — Exception for export of beer
• § 28.301 — Loss of distilled spirits in transit
• § 28.302 — Notice to exporter
• § 28.303 — Filing of claims
• § 28.304 — Action on claim
• § 28.310 — Loss of specially denatured spirits in transit
• § 28.315 — Loss of wine in transit
• § 28.316 — Notice to exporter
• § 28.317 — Filing of claims
• § 28.318 — Action on claim
• § 28.320 — Loss of beer and beer concentrate in transit
• § 28.321 — Tax assessed on loss not accounted for
• § 28.331-28.332 — 28.331-28.332 [Reserved]
• § 28.333 — Claims for drawback
• § 28.334 — Credit allowance
• § 28.335 — Disallowance of claim

PART 29

• § 29.41 — Scope of subpart
• § 29.42 — Delegations of the Administrator
• § 29.43 — Forms prescribed
• § 29.45 — Meaning of terms
• § 29.47 — Notice requirement; manufacture of stills
• § 29.49 — Notice requirement; setup of still
• § 29.51 — Failure to give notice; penalty
• § 29.53 — Identification of distilling apparatus
• § 29.55 — Registry of stills and distilling apparatus
• § 29.57 — Failure to register; penalty
• § 29.59 — Records

PART 30

• § 30.1 — Gauging of distilled spirits
• § 30.3 — Delegations of the Administrator
• § 30.11 — Meaning of terms
• § 30.21 — Requirements
• § 30.22 — Hydrometers and thermometers
• § 30.23 — Use of precision hydrometers and thermometers
• § 30.24 — Specific gravity hydrometers
• § 30.25 — Use of precision specific gravity hydrometers
• § 30.31 — Determination of proof
• § 30.32 — Determination of proof obscuration
• § 30.36 — General requirements
• § 30.41 — Bulk spirits
• § 30.42 — Denatured spirits
• § 30.43 — Packaged spirits
• § 30.44 — Weighing containers
• § 30.45 — Withdrawal gauge for packages
• § 30.51 — Procedures for measurement of bulk spirits
• § 30.52 — Procedure for measurement of cased spirits
• § 30.61 — Table 1, showing the true percent of proof spirit for any indication of the hydrometer at temperatures between zero and 100 degrees Fahrenheit
• § 30.62 — Table 2, showing wine gallons and proof gallons by weight
• § 30.63 — Table 3, for determining the number of proof gallons from the weight and proof of spirituous liquor
• § 30.64 — Table 4, showing the fractional part of a gallon per pound at each percent and each tenth percent of proof of spirituous liquor
• § 30.65 — Table 5, showing the weight per wine gallon (at 60 degrees Fahrenheit) and proof gallon at each percent of proof of spirituous liquor
• § 30.66 — Table 6, showing respective volumes of alcohol and water and the specific gravity in both air and vacuum of spirituous liquor
• § 30.67 — Table 7, for correction of volume of spirituous liquors to 60 degrees Fahrenheit
• § 30.71 — Optional method for determination of proof for spirits containing solids of 400 milligrams or less per 100 milliliters
• § 30.72 — Recording obscuration by proprietors using the optional method for determination of proof

PART 31

• § 31.0 — Scope
• § 31.1 — Definitions
• § 31.2 — Territorial extent
• § 31.3 — Basic permit requirements
• § 31.4 — Relation to State and municipal law
• § 31.11 — Forms prescribed
• § 31.12 — Right of entry and examination
• § 31.13 — Delegations of the Administrator
• § 31.14 — Penalties
• § 31.15 — Disclosure of information
• § 31.21 — Basis of regulation
• § 31.22 — Selling or offering for sale
• § 31.31 — Retail dealer in liquors
• § 31.32 — Wholesale dealer in liquors
• § 31.33 — Retail dealer in beer
• § 31.34 — Wholesale dealer in beer
• § 31.35 — Limited retail dealer; persons eligible
• § 31.36 — Sales of 20 wine gallons (75.7 liters) or more
• § 31.41 — Clubs or similar organizations
• § 31.42 — Restaurants serving liquors with meals
• § 31.43 — States, political subdivisions of States, or the District of Columbia
• § 31.44 — Sales of denatured spirits or articles
• § 31.45 — Sales of alcoholic compounds, preparations, or mixtures containing distilled spirits, wines, or beer
• § 31.46 — Sales by agencies and instrumentalities of the United States
• § 31.47 — Warehouse receipts covering spirits
• § 31.48 — Alcohol beverage producers, processors, and bonded warehousemen
• § 31.51 — Wholesale dealers making retail sales
• § 31.52 — Wholesale dealers in liquors consummating sales of wines or beer at premises of other dealers
• § 31.53 — Wholesale dealers in beer consummating sales at premises of other dealers
• § 31.54 — Hospitals
• § 31.55 — Limited retail dealers
• § 31.61 — Single sale of liquors or warehouse receipts
• § 31.62 — Persons making casual sales
• § 31.63 — Agents, auctioneers, brokers, etc., acting on behalf of others
• § 31.64 — Apothecaries or druggists selling medicines and tinctures
• § 31.65 — Persons selling products unfit for beverage use
• § 31.66 — Retail dealer selling entire stock in liquidation
• § 31.67 — Persons returning liquors for credit, refund, or exchange
• § 31.71 — Registration required at each place of business
• § 31.72 — Place of sale
• § 31.73 — Place of offering for sale
• § 31.74 — Places of storage; deliveries therefrom
• § 31.75 — Dealer in beer and dealer in liquors at the same location
• § 31.81 — General
• § 31.82 — Hotels
• § 31.83 — Ball park, race track, etc.; sales throughout the premises
• § 31.91 — Passenger trains, aircraft, and vessels
• § 31.92 — Carriers not engaged in passenger service
• § 31.93 — Supply boats or vessels
• § 31.94 — Retail dealers “At Large.”
• § 31.95 — Caterers
• § 31.96 — Peddling
• § 31.101 — Registration of partners
• § 31.102 — Addition of partners or incorporation of partnership
• § 31.103 — Formation of a partnership by two dealers
• § 31.104 — Withdrawal of one or more partners
• § 31.111 — Date registration form is due
• § 31.112 — Registration of multiple locations
• § 31.113 — Place for filing registration form
• § 31.114 — Completion of registration form
• § 31.115 — Employer identification number
• § 31.116 — Execution of registration form
• § 31.121 — Sale of business
• § 31.122 — Incorporation of business
• § 31.123 — New corporation
• § 31.124 — Stockholder continuing business of corporation
• § 31.125 — Cross references
• § 31.131 — Change of address
• § 31.132 — Change in name or style of business
• § 31.133 — Change in management
• § 31.134 — Increase in capital stock of a corporation
• § 31.135 — Change in ownership of capital stock
• § 31.136 — Change in membership of unincorporated club
• § 31.137 — Withdrawal of partner(s)
• § 31.138 — Discontinuance of business
• § 31.141 — Unlawful purchases of distilled spirits
• § 31.151 — General requirements as to distilled spirits
• § 31.152 — Requirements as to wines and beer
• § 31.153 — Records to be kept by States, political subdivisions of States, or the District of Columbia
• § 31.154 — Records to be kept by alcohol beverage producers, processors, and bonded warehousemen
• § 31.155 — Records of receipt
• § 31.156 — Records of disposition
• § 31.157 — Canceled or corrected records
• § 31.158 — Previously prescribed or approved records of receipt and disposition
• § 31.159 — Variations in format or preparation of records
• § 31.160 — Monthly summary report
• § 31.161 — Conversion between metric and U.S. units
• § 31.162 — Discontinuance of business
• § 31.163 — Requirements when a wholesale dealer in liquors maintains a retail department
• § 31.171 — Method of filing
• § 31.172 — Place of filing
• § 31.181 — Requirements for retail dealers
• § 31.191 — Period of retention
• § 31.192 — Photographic copies of records
• § 31.201 — Refilling of liquor bottles
• § 31.202 — Possession of refilled liquor bottles
• § 31.203 — Possession of used liquor bottles
• § 31.204 — Mixed cocktails
• § 31.211 — Requirements and procedure
• § 31.212 — Labeling
• § 31.221 — General
• § 31.223 — Records and reports
• § 31.231 — Destruction of marks and brands on wine containers
• § 31.232 — Wine bottling
• § 31.233 — Mixing cocktails in advance of sale
• § 31.234 — Liability for special (occupational) tax

PART 40

• § 40.1 — Manufacture of tobacco products, cigarette papers and tubes, and processed tobacco
• § 40.2 — Territorial extent
• § 40.11 — Meaning of terms
• § 40.21 — Cigar tax rates
• § 40.22 — Determination of sale price of large cigars
• § 40.23 — Cigarette tax rates
• § 40.24 — Classification of cigarettes
• § 40.25 — Smokeless tobacco tax rates
• § 40.25a — Pipe tobacco and roll-your-own tobacco tax rates and classification
• § 40.26 — Persons liable for tax
• § 40.27 — Assessment
• § 40.31 — Liability for special tax
• § 40.32 — Rates of special tax
• § 40.33 — Cross reference
• § 40.34-40.36 — 40.34-40.36 [Reserved]
• § 40.41 — Forms prescribed
• § 40.42 — Authority of Appropriate TTB officers to enter premises
• § 40.43 — Interference with administration
• § 40.44 — Disposal of forfeited, condemned, and abandoned tobacco products
• § 40.45 — Alternate methods or procedures
• § 40.46 — Emergency variations from requirements
• § 40.47 — Other businesses within factory
• § 40.48 — Penalties and forfeitures
• § 40.49 — Delegations of the Administrator
• § 40.61 — Qualification
• § 40.61a — Transitional rule
• § 40.62 — Application for permit
• § 40.63 — Corporate documents
• § 40.64 — Articles of partnership or association
• § 40.65 — Trade name certificate
• § 40.66 — Bond
• § 40.67 — Blanket bond
• § 40.68 — Power of attorney
• § 40.69 — Factory premises
• § 40.70 — Separation of and access to factory
• § 40.71 — Factories established prior to October 1, 1961
• § 40.72 — Use of factory premises
• § 40.73 — Additional information
• § 40.74 — Investigation of applicant
• § 40.75 — Issuance of permit
• § 40.76 — Retention of permit and supporting documents
• § 40.91 — Change in individual name
• § 40.92 — Change in trade name
• § 40.93 — Change in corporate name
• § 40.101 — Fiduciary successor
• § 40.102 — Transfer of ownership
• § 40.103 — Change in officers, directors, or stockholders of a corporation
• § 40.104 — Change in control of a corporation
• § 40.111 — Change in location
• § 40.112 — Change in address
• § 40.114 — Extension or curtailment of factory
• § 40.131 — Corporate surety
• § 40.132 — Deposit of securities in lieu of corporate surety
• § 40.133 — Amount of individual bond
• § 40.134 — Amount of blanket bond
• § 40.135 — Strengthening bond
• § 40.136 — Superseding bond
• § 40.137 — Extension of coverage of bond
• § 40.138 — Approval of bond and extension of coverage of bond
• § 40.139 — Termination of bond
• § 40.140 — Release of pledged securities
• § 40.161 — Determination of tax and method of payment
• § 40.162 — Semimonthly tax return
• § 40.163 — Semimonthly tax return periods
• § 40.164 — Special rule for taxes due for the month of September
• § 40.165 — Times for filing semimonthly return
• § 40.165a — Payment of tax by electronic fund transfer
• § 40.166 — Default, prepayment of tax required
• § 40.167 — Prepayment tax return
• § 40.168 — Remittance with return
• § 40.169 — Employer identification number
• § 40.170 — Application for employer identification number
• § 40.171 — Execution and filing of Form SS-4
• § 40.181 — General
• § 40.182 — Record of tobacco and processed tobacco
• § 40.183 — Record of tobacco products
• § 40.184 — Record of removals subject to tax
• § 40.185 — Retention of records
• § 40.186 — Record in support of transfers in bond
• § 40.187 — Record of sales prices of large cigars
• § 40.201 — Inventories
• § 40.202 — Reports
• § 40.211 — Package
• § 40.212 — Mark
• § 40.213 — Tobacco products labeled for export
• § 40.214 — Notice for cigars
• § 40.215 — Notice for cigarettes
• § 40.216 — Notice for smokeless tobacco
• § 40.216a — Notice for pipe tobacco
• § 40.216b — Notice for roll-your-own tobacco
• § 40.216c — Package use-up rule
• § 40.217 — Repackaging
• § 40.231 — Consumption by employees
• § 40.232 — Experimental purposes
• § 40.233 — Transfer in bond
• § 40.234 — Removal for use of the United States
• § 40.235 — Removal for export purposes
• § 40.236 — Release from customs custody
• § 40.251 — Emergency storage
• § 40.252 — Reduction of tobacco products to materials
• § 40.253 — Destruction
• § 40.254 — Receipt into factory
• § 40.255 — Shortages and overages in inventory
• § 40.256 — Minimum manufacturing and activity requirements
• § 40.257 — Processed tobacco
• § 40.281 — Abatement of assessment
• § 40.282 — Allowance of tax
• § 40.283 — Credit or refund of tax
• § 40.284 — Remission of tax liability
• § 40.285 — [Reserved]
• § 40.286 — Refund of overpayment
• § 40.287 — Remission of tax liability on shortage
• § 40.301 — Action by claimant
• § 40.311 — Action by claimant
• § 40.312 — Action by the appropriate TTB officer
• § 40.313 — Disposition of tobacco products and schedule
• § 40.331 — Discontinuance of operations
• § 40.332 — Suspension and revocation of permit
• § 40.351 — Cigarette papers
• § 40.352 — Cigarette tubes
• § 40.353 — Persons liable for tax
• § 40.354 — Determination of tax and method of payment
• § 40.355 — Return of manufacturer
• § 40.356 — Adjustments in the return of manufacturer
• § 40.357 — Payment of tax by electronic fund transfer
• § 40.358 — Assessment
• § 40.359 — Employer identification number
• § 40.360 — Application for employer identification number
• § 40.361 — Execution and filing of Form SS-4
• § 40.371 — Liability for special tax
• § 40.372 — Rate of special tax
• § 40.373 — Cross reference
• § 40.374-40.375 — 40.374-40.375 [Reserved]
• § 40.382 — Authority of TTB officers to enter premises
• § 40.383 — Interference with administration
• § 40.384 — Disposal of forfeited, condemned, and abandoned cigarette papers and tubes
• § 40.385 — Alternate methods or procedures
• § 40.386 — Emergency variations from requirements
• § 40.387 — Penalties and forfeitures
• § 40.391 — Persons required to qualify
• § 40.392 — Bond
• § 40.393 — Power of attorney
• § 40.394 — Notice of approval of bond
• § 40.395 — Change in name
• § 40.396 — Change in proprietorship
• § 40.397 — Change in location
• § 40.401 — Corporate surety
• § 40.402 — Two or more corporate sureties
• § 40.403 — Deposit of securities in lieu of corporate surety
• § 40.404 — Amount of bond
• § 40.405 — Strengthening bond
• § 40.406 — Superseding bond
• § 40.407 — Extension of coverage of bond
• § 40.408 — Approval of bond and extension of coverage of bond
• § 40.409 — Termination of liability of surety under bond
• § 40.410 — Release of pledged securities
• § 40.421 — General
• § 40.422 — General
• § 40.423 — Opening
• § 40.424 — Monthly
• § 40.425 — Special
• § 40.426 — Closing
• § 40.431 — General
• § 40.432 — Opening
• § 40.433 — Special
• § 40.434 — Closing
• § 40.435 — General
• § 40.441 — General
• § 40.451 — Transfer in bond
• § 40.452 — Release from customs custody
• § 40.453 — Use of the United States
• § 40.454 — Removal for export purposes
• § 40.461 — Discontinuance of operations
• § 40.471 — Abatement
• § 40.472 — Allowance
• § 40.473 — Credit or refund
• § 40.474 — Remission
• § 40.475 — Action by claimant
• § 40.476 — Action by claimant
• § 40.477 — Action by the appropriate TTB officer
• § 40.478 — Disposition of cigarette papers and tubes and schedule
• § 40.491 — Persons required to qualify
• § 40.492 — Application for permit
• § 40.493 — Transitional rule
• § 40.494 — Corporate documents
• § 40.495 — Articles of partnership or association
• § 40.496 — Trade name certificate
• § 40.497 — Additional information
• § 40.498 — Investigation of applicant
• § 40.499 — Notice of contemplated disapproval
• § 40.500 — Issuance of permit
• § 40.501 — Retention of permit and supporting documents
• § 40.502 — Factory premises
• § 40.511 — Change in name
• § 40.512 — Change in ownership or control
• § 40.513 — Change in location or address of factory
• § 40.521 — Record of tobacco and processed tobacco
• § 40.522 — Reports
• § 40.523 — Inventories
• § 40.524 — Retention of documents
• § 40.525 — Discontinuance of operations
• § 40.526 — Minimum manufacturing and activity requirements
• § 40.527 — Authorization to package processed tobacco
• § 40.528 — Suspension and revocation of permit
• § 40.531 — Alternate methods or procedures
• § 40.532 — Emergency variations from requirements
• § 40.533 — Penalties and forfeitures
• § 40.534 — Power of attorney

PART 41

• § 41.1 — Importation of tobacco products, cigarette papers and tubes, and processed tobacco
• § 41.11 — Meaning of terms
• § 41.21 — Forms prescribed
• § 41.22 — Retention of records
• § 41.23 — Authority of TTB officers to enter premises
• § 41.24 — Interference with administration
• § 41.25 — Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes
• § 41.26 — Alternate methods or procedures
• § 41.27 — Emergency variations from requirements
• § 41.28 — Penalties and forfeitures
• § 41.29 — Delegations of the Administrator
• § 41.30 — Pipe tobacco and roll-your-own tobacco tax rates
• § 41.31 — Cigar tax rates
• § 41.32 — Cigarette tax rates
• § 41.33 — Smokeless tobacco tax rates
• § 41.34 — Cigarette papers
• § 41.35 — Cigarette tubes
• § 41.37 — [Reserved]
• § 41.38 — Cigarettes
• § 41.39 — Determination of sale price of large cigars
• § 41.40 — Persons liable for tax
• § 41.41 — Determination and payment of tax
• § 41.50 — Exemptions
• § 41.60 — Assessment
• § 41.62 — Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States
• § 41.63 — Payment of tax by electronic fund transfer
• § 41.71 — Package
• § 41.72 — Notice for smokeless tobacco
• § 41.72a — Notice for pipe tobacco
• § 41.72b — Notice for roll-your-own tobacco
• § 41.72c — Package use-up rule
• § 41.73 — Notice for cigars
• § 41.74 — Notice for cigarettes
• § 41.75 — Exemptions
• § 41.81 — Taxpayment
• § 41.82 — Restrictions on tobacco products labeled for export
• § 41.83 — Penalties and forfeiture for products labeled or shipped for export
• § 41.84 — Entry for warehousing
• § 41.85 — Release from customs custody of imported tobacco products or cigarette papers or tubes
• § 41.85a — Release from customs custody of returned articles
• § 41.86 — Entry process for releases without payment of tax
• § 41.101 — General
• § 41.105 — Prepayment of tax
• § 41.106 — Record of shipment by taxpayer
• § 41.107-41.108 — 41.107-41.108 [Reserved]
• § 41.109 — Bond required for deferred taxpayment
• § 41.110 — Record of tax computation and shipment by bonded manufacturer under deferred taxpayment
• § 41.111 — Verification of bond and agreement to pay tax
• § 41.112 — Tax return
• § 41.113 — Return periods
• § 41.114 — Time for filing
• § 41.114a — Qualification for extended deferral
• § 41.115 — Remittance with return
• § 41.115a — Payment of tax by electronic fund transfer
• § 41.116 — Default
• § 41.117-41.118 — 41.117-41.118 [Reserved]
• § 41.119 — Corporate surety
• § 41.120 — Deposit of securities in lieu of corporate surety
• § 41.121 — Amount and account of bond
• § 41.122 — Strengthening bond
• § 41.123 — Superseding bond
• § 41.124 — Extension of coverage of bond
• § 41.125 — Approval of bond and extension of coverage of bond
• § 41.126 — Termination of bond
• § 41.127 — Application of surety for relief from bond
• § 41.128 — Relief of surety from bond
• § 41.129 — Release of pledged securities
• § 41.135-41.138 — 41.135-41.138 [Reserved]
• § 41.139 — Records
• § 41.140 — Taxpayment in the United States
• § 41.141 — Reports
• § 41.151-41.153 — 41.151-41.153 [Reserved]
• § 41.161 — Abatement of assessment
• § 41.162 — Losses caused by disaster occurring after September 2, 1958
• § 41.163 — Refund of tax
• § 41.165 — Action by taxpayer
• § 41.170 — Reduction of tobacco products to materials; TTB action
• § 41.171 — Reduction of tobacco products to materials, action by appropriate TTB officer
• § 41.172 — Return to nontaxpaid status, action by taxpayer
• § 41.173 — Return to nontaxpaid status, action by appropriate TTB officer
• § 41.174 — Disposition of tobacco products and cigarette papers and tubes, and schedule
• § 41.181 — Records of large cigars
• § 41.182 — Availability of records
• § 41.183 — [Reserved]
• § 41.190 — Persons required to qualify
• § 41.191 — Application for permit
• § 41.192 — [Reserved]
• § 41.193 — Corporate documents
• § 41.194 — Articles of partnership or association
• § 41.195 — Trade name certificate
• § 41.196 — Power of attorney
• § 41.197 — Additional information
• § 41.198 — Investigation of applicant
• § 41.199 — Notice of contemplated disapproval
• § 41.200 — Issuance of permit
• § 41.201 — Duration of permit
• § 41.202 — Renewal of permit
• § 41.203 — Retention of permit and supporting documents
• § 41.203a — Suspension and revocation of permit
• § 41.204 — Records and reports in general
• § 41.205 — [Reserved]
• § 41.206 — Reports
• § 41.207 — [Reserved]
• § 41.208 — Maintenance and retention of records and reports
• § 41.220 — Change in individual name
• § 41.221 — Change in trade name
• § 41.222 — Change in corporate name
• § 41.223 — Fiduciary successor
• § 41.224 — Transfer of ownership
• § 41.225 — Change in officers, directors, or stockholders of a corporation
• § 41.226 — Change in control of a corporation
• § 41.227 — Change in location
• § 41.228 — Change in address
• § 41.231 — Persons required to qualify
• § 41.232 — Application for permit or amendment of existing permit
• § 41.233 — Transitional rule
• § 41.234 — Corporate documents
• § 41.235 — Articles of partnership or association
• § 41.236 — Trade name certificate
• § 41.237 — Additional information
• § 41.238 — Investigation of applicant
• § 41.239 — Notice of contemplated disapproval
• § 41.240 — Issuance of permit
• § 41.241 — Duration of permit
• § 41.242 — Renewal of permit
• § 41.243 — Retention of permit and supporting documents
• § 41.251 — Change in name
• § 41.252 — Change in ownership or control
• § 41.253 — Change in location or address
• § 41.261 — Records
• § 41.262 — Reports
• § 41.263 — Maintenance of records and reports
• § 41.264 — Inventories
• § 41.265 — Processed tobacco importation process
• § 41.271 — Power of attorney
• § 41.272 — Cross reference
• § 41.273 — Suspension and revocation of permit

PART 44

• § 44.1 — Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax
• § 44.2 — Forms prescribed
• § 44.3 — Delegations of the Administrator
• § 44.11 — Meaning of terms
• § 44.31 — Liability for special tax
• § 44.32 — Rate of special tax
• § 44.33 — Cross reference
• § 44.34-44.36 — 44.34-44.36 [Reserved]
• § 44.61 — Removals, withdrawals, and shipments authorized
• § 44.61a — Deliveries to foreign-trade zones—export status
• § 44.62 — Restrictions on deliveries of tobacco products, and cigarette papers and tubes to vessels and aircraft, as supplies
• § 44.63 — Restrictions on disposal of tobacco products, and cigarette papers and tubes on vessels and aircraft
• § 44.64 — Responsibility for delivery or exportation of tobacco products, and cigarette papers and tubes
• § 44.65 — Liability for tax on tobacco products, and cigarette papers and tubes
• § 44.66 — Relief from liability for tax
• § 44.67 — Payment of tax
• § 44.68 — [Reserved]
• § 44.69 — Assessment
• § 44.70 — Authority of appropriate TTB officers to enter premises
• § 44.71 — Interference with administration
• § 44.72 — Alternate methods or procedures
• § 44.73 — Emergency variations from requirements
• § 44.81 — Persons required to qualify
• § 44.82 — Application for permit
• § 44.83 — Corporate documents
• § 44.84 — Articles of partnership or association
• § 44.85 — Trade name certificate
• § 44.86 — Bond
• § 44.87 — Power of attorney
• § 44.88 — Description and diagram of premises
• § 44.89 — Separation of premises
• § 44.90 — [Reserved]
• § 44.91 — Additional information
• § 44.92 — Investigation of applicant
• § 44.93 — Issuance of permit
• § 44.101 — Change in individual name
• § 44.102 — Change in trade name
• § 44.103 — Change in corporate name
• § 44.104 — Fiduciary successor
• § 44.105 — Transfer of ownership
• § 44.106 — Change in officers or directors of a corporation
• § 44.107 — Change in stockholders of a corporation
• § 44.108 — Change in location
• § 44.109 — Change in address
• § 44.110 — [Reserved]
• § 44.111 — Change in export warehouse premises
• § 44.112 — Emergency premises
• § 44.121 — Corporate surety
• § 44.122 — Deposits of bonds, notes, or obligations in lieu of corporate surety
• § 44.123 — Amount of bond
• § 44.124 — Strengthening bond
• § 44.125 — Superseding bond
• § 44.126 — Extension of coverage of bond
• § 44.127 — Approval of bond and extension of coverage of bond
• § 44.128 — Termination of liability of surety under bond
• § 44.129 — Release of bonds, notes, and obligations
• § 44.141 — Sign
• § 44.141a — Use of premises
• § 44.142 — Records
• § 44.143 — General
• § 44.144 — Opening
• § 44.145 — Special
• § 44.146 — Closing
• § 44.147 — General
• § 44.148 — Opening
• § 44.149 — Monthly
• § 44.150 — Special
• § 44.151 — Closing
• § 44.152 — Claim for remission of tax liability
• § 44.153 — Claim for abatement of assessment
• § 44.154 — Claim for refund of tax
• § 44.161 — Discontinuance of operations
• § 44.162 — Suspension and revocation of permit
• § 44.181 — Packages
• § 44.182 — Lottery features
• § 44.183 — Indecent or immoral material
• § 44.184 — Mark
• § 44.185 — Label or notice
• § 44.186 — Tax classification for cigars
• § 44.187 — Shipping containers
• § 44.188 — General
• § 44.189 — Transfers between factories and export warehouses
• § 44.190 — Return of shipment to a manufacturer or customs warehouse proprietor
• § 44.191 — To officers of the armed forces for subsequent exportation
• § 44.192 — To vessels and aircraft for shipment to noncontiguous foreign countries and possessions of the United States
• § 44.193 — To a Federal department or agency
• § 44.194 — To district director of customs for shipment to contiguous foreign countries
• § 44.195 — To Government vessels and aircraft for consumption as supplies
• § 44.196 — To district director of customs for consumption as supplies on commercial vessels and aircraft
• § 44.196a — To a foreign-trade zone
• § 44.197 — For export by parcel post
• § 44.198 — Preparation
• § 44.199 — Disposition
• § 44.200 — Transfers between factories and export warehouses
• § 44.201 — Return to manufacturer or customs warehouse proprietor
• § 44.202 — To officers of the armed forces for subsequent exportation
• § 44.203 — To noncontiguous foreign countries and possessions of the United States
• § 44.204 — To a Federal department or agency
• § 44.205 — To contiguous foreign countries
• § 44.206 — To Government vessels and aircraft for consumption as supplies
• § 44.207 — To commercial vessels and aircraft for consumption as supplies
• § 44.207a — To a foreign-trade zone
• § 44.208 — For export by parcel post
• § 44.209 — Diversion of shipment to another consignee
• § 44.210 — Return of shipment to factory or export warehouse
• § 44.211 — [Reserved]
• § 44.212 — Delay in lading at port of exportation
• § 44.213 — Destruction of tobacco products, and cigarette papers and tubes
• § 44.221 — Application of drawback of tax
• § 44.222 — Claim
• § 44.223 — Drawback bond
• § 44.224 — Inspection by an appropriate TTB officer
• § 44.225 — Delivery of tobacco products, or cigarette papers or tubes for export other than by parcel post
• § 44.226 — Delivery of tobacco products, and cigarette papers and tubes for export by parcel post
• § 44.227 — Customs procedure
• § 44.228 — Landing certificate
• § 44.229 — Collateral evidence as to landing
• § 44.230 — Proof of loss
• § 44.231 — Extension of time
• § 44.232 — Allowance of claim
• § 44.241 — Shipment restricted
• § 44.242 — Responsibility for tax on cigars
• § 44.243 — Bond required
• § 44.244 — Amount of bond
• § 44.245 — Strengthening bond
• § 44.246 — Superseding bond
• § 44.247 — Termination of liability of surety under bond
• § 44.248 — Packages
• § 44.249 — Lottery features
• § 44.250 — Indecent or immoral material
• § 44.251 — Mark
• § 44.252 — Label or notice
• § 44.253 — Tax classification for cigars
• § 44.254 — Shipping containers
• § 44.255 — Consignment of cigars
• § 44.256 — Preparation
• § 44.257 — Disposition
• § 44.258 — To officers of the armed forces for subsequent exportation
• § 44.259 — To noncontiguous foreign countries and possessions of the United States
• § 44.260 — To a Federal department or agency
• § 44.261 — To contiguous foreign countries
• § 44.262 — To Government vessels and aircraft for consumption as supplies
• § 44.263 — To commercial vessels and aircraft for consumption as supplies
• § 44.264 — To export warehouses
• § 44.264a — To a foreign-trade zone
• § 44.265 — For export by parcel post
• § 44.266 — Return of cigars from export warehouses
• § 44.267 — Return of cigars from other sources

PART 45

• § 45.1 — Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States
• § 45.11 — Meaning of terms
• § 45.21 — Alternate methods or procedures
• § 45.22 — Emergency variations from requirements
• § 45.23 — Authority of appropriate TTB officers to enter premises
• § 45.24 — Interference with administration
• § 45.25 — Unlawful purchase, receipt, possession, or sale of tobacco products, or cigarette papers or tubes, after removal
• § 45.26 — Delegations of the Administrator
• § 45.27 — Forms prescribed
• § 45.31 — Removals for delivery to a Federal agency
• § 45.32 — Under manufacturer's bond
• § 45.33 — Return of shipment to factory
• § 45.34 — Loss or shortage in shipment
• § 45.35 — Liability for tax
• § 45.36 — Payment of tax
• § 45.37 — Assessment
• § 45.41 — Packages
• § 45.42 — Mark
• § 45.43 — Notice for smokeless tobacco
• § 45.44 — Notice for cigars
• § 45.45 — Notice for cigarettes
• § 45.45a — Notice for pipe tobacco
• § 45.45b — Notice for roll-your-own tobacco
• § 45.45c — Package use-up rule
• § 45.46 — Tax-exempt label
• § 45.51 — Supporting records

PART 46

• § 46.1 — Scope of regulations in this subpart
• § 46.2 — Meaning of terms
• § 46.3 — Applicability to certain credits or refunds
• § 46.4 — Ultimate burden
• § 46.5 — Conditions to allowance of credit or refund
• § 46.6 — Requirements for persons intending to file claim
• § 46.7 — Execution and filing of claim
• § 46.8 — Data to be shown in claim
• § 46.9 — Time for filing claim
• § 46.10 — Bond, Form 2490
• § 46.11 — Corporate surety
• § 46.12 — Deposit of securities in lieu of corporate surety
• § 46.13 — Authority to approve bonds
• § 46.14 — Termination of liability
• § 46.15 — Release of pledged securities
• § 46.16 — Penalties
• § 46.21 — Delegations of the Administrator
• § 46.22 — Forms prescribed
• § 46.71 — Scope of subpart
• § 46.72 — Meaning of terms
• § 46.73 — Circumstances under which payment may be made
• § 46.74 — Execution of claims
• § 46.75 — Required information for claim
• § 46.76 — Supporting evidence
• § 46.77 — Time and place of filing
• § 46.78 — Action by appropriate TTB officer
• § 46.79 — Supervision
• § 46.80 — Penalties
• § 46.81 — [Reserved]
• § 46.91 — Scope of subpart
• § 46.92 — Meaning of terms
• § 46.93 — Multiple businesses of same ownership and location
• § 46.94 — Relation to State and municipal law
• § 46.95 — Liability of partners
• § 46.101 — Special tax returns
• § 46.102 — Employer identification number
• § 46.103 — Time for filing return and paying tax
• § 46.104 — Method of payment
• § 46.105 — Receipt for taxes
• § 46.106 — Receipt in lieu of stamp prohibited
• § 46.107 — Penalty for failure to file return or to pay tax
• § 46.108 — Interest on unpaid tax
• § 46.109 — Waiver of penalties
• § 46.116 — Issuance, distribution, and examination of special tax stamps
• § 46.117 — Lost or destroyed stamps
• § 46.118 — Certificate in lieu of lost or destroyed special tax stamp
• § 46.119 — Errors disclosed by taxpayers
• § 46.120 — Errors discovered on inspection
• § 46.126 — Change in name or address
• § 46.127 — Change in ownership
• § 46.131 — General
• § 46.132 — Credit for incorrect stamp
• § 46.136 — Claims
• § 46.137 — Time limit on filing of claim for refund
• § 46.138 — Discontinuance of business
• § 46.161 — Scope of subpart
• § 46.162 — Territorial extent
• § 46.163 — Meaning of terms
• § 46.164 — Authority of TTB officers to enter premises
• § 46.165 — Interference with administration
• § 46.166 — Dealing in tobacco products
• § 46.167 — Liability to tax
• § 46.168 — Liability to penalties and forfeitures

PART 53

• § 53.1 — Introduction
• § 53.2 — Attachment of tax
• § 53.3 — Exemption certificates
• § 53.11 — Meaning of terms
• § 53.20 — Delegations of the Administrator
• § 53.21 — Forms prescribed
• § 53.22 — Employer identification number
• § 53.23 — Alternate methods or procedures
• § 53.24 — Records
• § 53.61 — Imposition and rates of tax
• § 53.62 — Exemptions
• § 53.63 — Other tax-free sales
• § 53.91 — Charges to be included in sale price
• § 53.92 — Exclusions from sale price
• § 53.93 — Other items relating to tax on sale price
• § 53.94 — Constructive sale price; scope and application
• § 53.95 — Constructive sale price; basic rules
• § 53.96 — Constructive sale price; special rule for arm's-length sales
• § 53.97 — Constructive sale price; affiliated corporations
• § 53.98 — Computation of tax on leases and installment sales
• § 53.99 — Sales of installment accounts
• § 53.100 — Exclusion of local advertising charges from sale price
• § 53.101 — Limitation on aggregate of exclusions and price readjustments
• § 53.102 — No exclusion or readjustment for other advertising charges or reimbursements
• § 53.103 — Lease considered as sale
• § 53.104 — Limitation on amount of tax applicable to certain leases
• § 53.111 — Tax on use by manufacturer, producer, or importer
• § 53.112 — Business or personal use of articles
• § 53.113 — Events subsequent to taxable use of article
• § 53.114 — Use in further manufacture
• § 53.115 — Computation of tax
• § 53.121 — Sales of taxable articles by a person other than the manufacturer, producer, or importer
• § 53.131 — Tax-free sales; general rule
• § 53.132 — Tax-free sale of articles to be used for, or resold for, further manufacture
• § 53.133 — Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export
• § 53.134 — Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft
• § 53.135 — Tax-free sale of articles to State and local governments for their exclusive use
• § 53.136 — Tax-free sales of articles to nonprofit educational organizations
• § 53.137-53.139 — 53.137-53.139 [Reserved]
• § 53.140 — Registration
• § 53.141 — Exceptions to the requirement for registration
• § 53.142 — Denial, revocation or suspension of registration
• § 53.143 — Special rules relating to further manufacture
• § 53.151 — Returns
• § 53.152 — Final returns
• § 53.153 — Time for filing returns
• § 53.154 — Manner of filing returns
• § 53.155 — Extension of time for filing returns
• § 53.156 — Extension of time for paying tax shown on return
• § 53.157 — Deposit requirement for deposits made for calendar quarters prior to July 1, 1995
• § 53.158 — Payment of tax by electronic fund transfer
• § 53.159 — Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995
• § 53.161 — Authority to make credits or refunds
• § 53.162 — Abatements
• § 53.163-53.170 — 53.163-53.170 [Reserved]
• § 53.171 — Claims for credit or refund of overpayments of manufacturers taxes
• § 53.172 — Credit or refund of manufacturers tax under chapter 32
• § 53.173 — Price readjustments causing overpayments of manufacturers tax
• § 53.174 — Determination of price readjustments
• § 53.175 — Readjustment for local advertising charges
• § 53.176 — Supporting evidence required in case of price readjustments
• § 53.177 — Certain exportations, uses, sales, or resales causing overpayments of tax
• § 53.178 — Exportations, uses, sales, and resales included
• § 53.179 — Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales
• § 53.180 — Tax-paid articles used for further manufacture and causing overpayments of tax
• § 53.181 — Further manufacture included
• § 53.182 — Supporting evidence required in case of tax-paid articles used for further manufacture
• § 53.183 — Return of installment accounts causing overpayments of tax
• § 53.184 — Refund to exporter or shipper
• § 53.185 — Credit on returns
• § 53.186 — Accounting procedures for like articles
• § 53.187 — OMB control numbers

PART 70

• § 70.1 — General
• § 70.2 — Forms prescribed
• § 70.3 — Delegations of the Administrator
• § 70.11 — Meaning of terms
• § 70.21 — Canvass for taxable persons and objects
• § 70.22 — Examination of books and witnesses
• § 70.23 — Service of summonses
• § 70.24 — Enforcement of summonses
• § 70.25 — Special procedures for third-party summonses
• § 70.26 — Third-party recordkeepers
• § 70.27 — Right to intervene; right to institute a proceeding to quash
• § 70.28 — Summonses excepted from 26 U.S.C. 7609 procedures
• § 70.29 — Suspension of statutes of limitations
• § 70.30 — Time and place of examination
• § 70.31 — Entry of premises for examination of taxable objects
• § 70.32 — Examination of records and objects
• § 70.33 — Authority of enforcement officers of the Bureau
• § 70.34 — Listing by appropriate TTB officers of taxable objects owned by nonresidents
• § 70.40 — Authority to administer oaths and certify
• § 70.41 — [Reserved]
• § 70.42 — Returns prepared or executed by appropriate TTB officers
• § 70.51 — Collection authority
• § 70.52 — Signature presumed authentic
• § 70.61 — Payment by check or money order
• § 70.62 — Fractional parts of a cent
• § 70.63 — Computations on returns or other documents
• § 70.64 — Receipt for taxes
• § 70.65 — Use of commercial banks
• § 70.71 — Assessment authority
• § 70.72 — Method of assessment
• § 70.73 — Supplemental assessments
• § 70.74 — Request for prompt assessment
• § 70.75 — Jeopardy assessment of alcohol, tobacco, and firearms taxes
• § 70.76 — Stay of collection of jeopardy assessment; bond to stay collection
• § 70.77 — Collection of jeopardy assessment; stay of sale of seized property pending court decision
• § 70.81 — Notice and demand for tax
• § 70.82 — Payment on notice and demand
• § 70.90 — Interest on underpayments
• § 70.91 — Interest on erroneous refund recoverable by suit
• § 70.92 — Interest on overpayments
• § 70.93 — Interest rate
• § 70.94 — Interest compounded daily
• § 70.95 — Scope
• § 70.96 — Failure to file tax return or to pay tax
• § 70.97 — Failure to pay tax
• § 70.98 — Penalty for underpayment of deposits
• § 70.100 — Penalty for fraudulently claiming drawback
• § 70.101 — Bad checks
• § 70.102 — Coordination with title 11
• § 70.103 — Failure to pay tax
• § 70.111 — Rules for application of assessable penalties
• § 70.112 — Failure to collect and pay over tax, or attempt to evade or defeat tax
• § 70.113 — Penalty for failure to supply taxpayer identification number
• § 70.114 — Penalties for aiding and abetting understatement of tax liability
• § 70.121 — Amounts treated as overpayments
• § 70.122 — Authority to make credits or refunds
• § 70.123 — Claims for credit or refund
• § 70.124 — Payments in excess of amounts shown on return
• § 70.125 — Abatements
• § 70.126 — Date of allowance of refund or credit
• § 70.127 — Overpayment of installment
• § 70.131 — Conditions to allowance
• § 70.141 — Lien for taxes
• § 70.142 — Scope of definitions
• § 70.143 — Definitions
• § 70.144 — Special rules
• § 70.145 — Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors
• § 70.146 — 45-day period for making disbursements
• § 70.147 — Priority of interest and expenses
• § 70.148 — Place for filing notice; form
• § 70.149 — Refiling of notice of tax lien
• § 70.150 — Release of lien or discharge of property
• § 70.151 — Administrative appeal of the erroneous filing of notice of Federal tax lien
• § 70.161 — Levy and distraint
• § 70.162 — Levy and distraint on salary and wages
• § 70.163 — Surrender of property subject to levy
• § 70.164 — Surrender of property subject to levy in the case of life insurance and endowment contracts
• § 70.165 — Production of books
• § 70.167 — Authority to release levy and return property
• § 70.168 — Redemption of property
• § 70.169 — Expense of levy and sale
• § 70.170 — Application of proceeds of levy
• § 70.181 — Disposition of seized property
• § 70.182 — Disposition of personal property acquired by the United States
• § 70.183 — Administration and disposition of real estate acquired by the United States
• § 70.184 — Disposition of perishable goods
• § 70.185 — Certificate of sale; deed of real property
• § 70.186 — Legal effect of certificate of sale of personal property and deed of real property
• § 70.187 — Records of sale
• § 70.188 — Expense of levy and sale
• § 70.191 — Authorization
• § 70.192 — Action to enforce lien or to subject property to payment of tax
• § 70.193 — Disposition of judgments and moneys recovered
• § 70.202 — Intervention
• § 70.203 — Discharge of liens; scope and application; judicial proceedings
• § 70.204 — Discharge of liens; nonjudicial sales
• § 70.205 — Discharge of liens; special rules
• § 70.206 — Discharge of liens; redemption by United States
• § 70.207 — Civil actions by persons other than taxpayers
• § 70.208 — Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer
• § 70.209 — Review of jeopardy assessment or levy procedures; administrative review
• § 70.210 — Review of jeopardy assessment or levy procedures; judicial action
• § 70.213 — Repayments to officers or employees
• § 70.221 — Period of limitations upon assessment
• § 70.222 — Time return deemed filed for purposes of determining limitations
• § 70.223 — Exceptions to general period of limitations on assessment and collection
• § 70.224 — Collection after assessment
• § 70.225 — Suspension of running of period of limitation; assets of taxpayer in control or custody of court
• § 70.226 — Suspension of running of period of limitation; taxpayer outside of United States
• § 70.227 — Suspension of running of period of limitation; wrongful seizure of property of third party
• § 70.231 — Protection for certain interests even though notice filed
• § 70.232 — Protection for commercial transactions financing agreements
• § 70.233 — Protection for real property construction or improvement financing agreements
• § 70.234 — Protection for obligatory disbursement agreements
• § 70.241 — Property exempt from levy
• § 70.242 — Wages, salary and other income
• § 70.243 — Exempt amount
• § 70.244 — Payroll period
• § 70.245 — Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer
• § 70.251 — Periods of limitation on suits by taxpayers
• § 70.252 — Periods of limitation on suits by the United States
• § 70.253 — Periods of limitation on suits by persons other than taxpayers
• § 70.261 — Period of limitation on filing claim
• § 70.262 — Limitations on allowance of credits and refunds
• § 70.263 — Special rules applicable in case of extension of time by agreement
• § 70.264 — Time return deemed filed and tax considered paid
• § 70.265 — Credits or refunds after period of limitation
• § 70.266 — Credit against barred liability
• § 70.271 — Procedure in the case of transferred assets
• § 70.281 — Form of bond and security required
• § 70.282 — Single bond in lieu of multiple bonds
• § 70.301 — Reproduction of returns and other documents
• § 70.302 — Fees and costs for witnesses
• § 70.303 — Rules and regulations
• § 70.304 — Place for filing documents other than returns
• § 70.305 — Timely mailing treated as timely filing
• § 70.306 — Time for performance of acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or legal holiday
• § 70.311 — Authority for establishment, alteration, and distribution of stamps, marks, or labels
• § 70.321 — Registration of persons paying a special tax
• § 70.331 — Fraudulent returns, statements, or other documents
• § 70.332 — Unauthorized use or sale of stamps
• § 70.333 — Offenses by officers and employees of the United States
• § 70.411 — Imposition of taxes, qualification requirements, and regulations
• § 70.412 — Excise taxes
• § 70.413 — Claims
• § 70.414 — Preparation and filing of claims
• § 70.415 — Offers in compromise
• § 70.416 — Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act
• § 70.417 — Rulings
• § 70.418 — Conferences
• § 70.419 — Representatives
• § 70.420 — Forms
• § 70.421 — Alcohol dealer registration
• § 70.422 — Registration of manufacturers of nonbeverage products
• § 70.431 — Imposition of taxes; regulations
• § 70.432 — Qualification and bonding requirements
• § 70.433 — Collection of taxes
• § 70.434 — Assessments
• § 70.435 — Claims
• § 70.436 — Offers in compromise
• § 70.437 — Rulings
• § 70.438 — Forms
• § 70.441 — Applicable laws
• § 70.442 — Taxes relating to machine guns, destructive devices, and certain other firearms
• § 70.443 — Firearms and ammunition
• § 70.444 — Importation of arms, ammunition, and implements of war
• § 70.445 — Commerce in explosives
• § 70.446 — Rulings
• § 70.447 — Assessments
• § 70.448 — Claims
• § 70.449 — Offers in compromise
• § 70.450 — Seizure and forfeiture of personal property
• § 70.461 — Shipments to the United States
• § 70.462 — Shipments from the United States
• § 70.471 — Rulings
• § 70.481 — Agreements for payment of liability in installments
• § 70.482 — Offers in compromise of liabilities (other than forfeiture) under 26 U.S.C
• § 70.483 — Offers in compromise of violations of Federal Alcohol Administration Act
• § 70.484 — Offers in compromise of forfeiture liabilities
• § 70.485 — Closing agreements
• § 70.486 — Managerial review
• § 70.501 — Meaning of terms
• § 70.502 — Applicability to certain credits or refunds
• § 70.503 — Ultimate burden
• § 70.504 — Conditions to allowance of credit or refund
• § 70.505 — Requirements on persons intending to file claim
• § 70.506 — Execution and filing of claim
• § 70.507 — Data to be shown in claim
• § 70.508 — Time for filing claim
• § 70.509 — Penalties
• § 70.601 — Meaning of terms
• § 70.602 — Circumstances under which payment may be made
• § 70.603 — Execution and filing of claim
• § 70.604 — Record of inventory to support claims
• § 70.605 — Claims relating to imported, domestic, and Virgin Islands liquors
• § 70.606 — Claimant to furnish proof
• § 70.607 — Supporting evidence
• § 70.608 — Action on claims
• § 70.609 — Supervision
• § 70.610 — Penalties
• § 70.701 — Rules and regulations
• § 70.702 — Forms and instructions
• § 70.801 — Publicity of information
• § 70.802 — Rules for disclosure of certain specified matters
• § 70.803 — Requests or demands for disclosure in testimony and in related matters

PART 71

• § 71.1 — Scope of part
• § 71.2 — Liberal construction
• § 71.3 — Forms prescribed
• § 71.4 — Delegations of the Administrator
• § 71.5 — Meaning of terms
• § 71.25 — Communications and pleadings
• § 71.26 — Service on applicant or respondent
• § 71.27 — Service on the appropriate TTB officer or Administrator
• § 71.28 — Computation
• § 71.29 — Continuances and extensions
• § 71.30 — Personal representation
• § 71.31 — Attorneys and other representatives
• § 71.35 — Opportunity for compliance
• § 71.36 — General
• § 71.37 — Notice of contemplated action
• § 71.38 — Limitation on informal settlement
• § 71.45 — Basic permits
• § 71.46 — Suspension and revocation of tobacco permits
• § 71.48 — Operating permits and industrial use permits
• § 71.49 — Applications for basic permits
• § 71.49a — Applications for operating permits and industrial use permits
• § 71.49b — Denial of application for tobacco permit
• § 71.55 — Content
• § 71.56 — Form
• § 71.57 — Execution and disposition
• § 71.58 — Designated place of hearing
• § 71.59 — Application cases
• § 71.60 — Suspension, revocation, or annulment proceedings
• § 71.61 — Notice of hearing
• § 71.62 — Application
• § 71.63 — Suspension, revocation, or annulment proceedings
• § 71.64 — When required
• § 71.65 — Answer admitting facts
• § 71.66 — Prehearing conferences
• § 71.67 — Applications
• § 71.68 — [Reserved]
• § 71.69 — Suspension, revocation, or annulment
• § 71.70 — Application proceedings
• § 71.71 — Adjudication based upon written submissions
• § 71.72 — Before citation
• § 71.73 — After citation
• § 71.74 — General
• § 71.75 — Prior to hearing
• § 71.76 — At hearing
• § 71.77 — General
• § 71.78 — Applications
• § 71.79 — Suspension, revocation, or annulment
• § 71.80 — Applications
• § 71.81 — Suspension, revocation, or annulment
• § 71.82 — Stipulations at hearing
• § 71.83 — Evidence
• § 71.84 — Closing of hearings; arguments, briefs and proposed findings
• § 71.85 — Reopening of the hearing
• § 71.86 — Stenographic record
• § 71.87 — Oath of reporter
• § 71.95 — Responsibilities of administrative law judges
• § 71.96 — Disqualification
• § 71.97 — Powers
• § 71.98 — Separation of functions
• § 71.99 — Conduct of hearing
• § 71.100 — Unavailability of administrative law judge
• § 71.105 — Administrative law judge's finding and decision or recommended decision
• § 71.106 — Certification and transmittal of record and decision
• § 71.107 — Application proceedings
• § 71.107a — Appropriate TTB officer's decision
• § 71.108 — Suspension, revocation, or annulment proceedings
• § 71.109 — Notice to Administrator
• § 71.115 — Appeal on petition to the Administrator
• § 71.116 — Review by the Administrator
• § 71.117 — Permit privileges, exceptions
• § 71.118 — Court review
• § 71.119 — [Reserved]
• § 71.125 — Depositions
• § 71.126 — Subpoenas
• § 71.127 — Witnesses and fees
• § 71.128 — What constitutes record
• § 71.129 — Availability

PART 72

• § 72.1 — Procedures relating to personal property and carriers
• § 72.2 — Forms prescribed
• § 72.11 — Meaning of terms
• § 72.21 — Personal property and carriers subject to seizure
• § 72.22 — Forfeiture of seized personal property and carriers
• § 72.23 — Type and conditions of cost bond
• § 72.24 — Corporate surety bonds
• § 72.25 — Deposit of collateral
• § 72.26 — Bond for return of seized perishable goods
• § 72.27 — Summary destruction of explosives subject to forfeiture
• § 72.31 — Laws applicable
• § 72.32 — Interest claimed
• § 72.33 — Form of the petition
• § 72.34 — Contents of the petition
• § 72.35 — Time of filing petition
• § 72.36 — Place of filing
• § 72.37 — Discontinuance of administrative proceedings
• § 72.38 — Return of defective petition
• § 72.39 — Final action
• § 72.40 — Acquisition for official use and sale for account of petitioner in allowed petitions
• § 72.41 — Re-appraisal of property involved in an allowed petition
• § 72.51 — Rate of compensation
• § 72.61 — Alternative methods of sale
• § 72.62 — All bids on unit basis
• § 72.63 — Conditions of sale
• § 72.64 — Terms of sale
• § 72.65 — Sale of forfeited tobacco products and cigarette papers and tubes
• § 72.66 — Purchaser entitled to bill of sale
• § 72.67 — Sale on open, competitive bids
• § 72.68 — Sale on sealed, competitive bids
• § 72.69 — Alternative disposition of seized carriers
• § 72.81 — Authority for disposal

PART 73

• § 73.1 — What does this part do?
• § 73.3 — What terms must I know to understand this part?
• § 73.10 — What does subpart B cover?
• § 73.11 — What are the required components and controls for acceptable electronic signatures?
• § 73.12 — What security controls must I use for identification codes and passwords?
• § 73.30 — What does subpart C cover?
• § 73.31 — May I submit forms electronically to TTB?
• § 73.32 — May I electronically sign forms I submit electronically to TTB?
• § 73.33 — Am I legally bound by a form I sign electronically?
• § 73.34 — When is an electronically submitted form considered timely filed?
• § 73.35 — Do I need to keep paper copies of forms I submit to TTB electronically?
• § 73.40 — May I satisfy TTB requirements to submit forms to other agencies by submitting those forms electronically?

PART 447

• § 447.1 — General
• § 447.2 — Relation to other laws and regulations
• § 447.11 — Meaning of terms
• § 447.21 — The U.S. Munitions Import List
• § 447.22 — Forgings, castings, and machined bodies
• § 447.31 — Registration requirement
• § 447.32 — Application for registration and refund of fee
• § 447.33 — Notification of changes in information furnished by registrants
• § 447.34 — Maintenance of records by persons required to register as importers of Import List articles
• § 447.35 — Forms prescribed
• § 447.41 — Permit requirement
• § 447.42 — Application for permit
• § 447.43 — Terms of permit
• § 447.44 — Permit denial, revocation or suspension
• § 447.45 — Importation
• § 447.46 — Articles in transit
• § 447.51 — Import certification and delivery verification
• § 447.52 — Import restrictions applicable to certain countries
• § 447.53 — Exemptions
• § 447.54 — Administrative procedures inapplicable
• § 447.55 — Departments of State and Defense consulted
• § 447.56 — Authority of Customs officers
• § 447.57 — U.S. military defense articles
• § 447.58 — Delegations of the Director
• § 447.61 — Unlawful importation
• § 447.62 — False statements or concealment of facts
• § 447.63 — Seizure and forfeiture

PART 478

• § 478.1 — Scope of regulations
• § 478.2 — Relation to other provisions of law
• § 478.11 — Meaning of terms
• § 478.12 — Definition of Frame or Receiver
• § 478.13 — Definition of “engaged in the business as a dealer in firearms other than a gunsmith or a pawnbroker.”
• § 478.21 — Forms prescribed
• § 478.22 — Alternate methods or procedures; emergency variations from requirements
• § 478.23 — Right of entry and examination
• § 478.24 — Compilation of State laws and published ordinances
• § 478.25 — Disclosure of information
• § 478.25a — Responses to requests for information
• § 478.26 — Curio and relic determination
• § 478.27 — Destructive device determination
• § 478.28 — Transportation of destructive devices and certain firearms
• § 478.29 — Out-of-State acquisition of firearms by nonlicensees
• § 478.29a — Acquisition of firearms by nonresidents
• § 478.30 — Out-of-State disposition of firearms by nonlicensees
• § 478.31 — Delivery by common or contract carrier
• § 478.32 — Prohibited shipment, transportation, possession, purchase, or receipt of firearms and ammunition by certain persons
• § 478.33 — Stolen firearms and ammunition
• § 478.33a — Theft of firearms
• § 478.34 — Removed, obliterated, or altered serial number
• § 478.35 — Skeet, trap, target, and similar shooting activities
• § 478.36 — Transfer or possession of machine guns
• § 478.37 — Manufacture, importation and sale of armor piercing ammunition
• § 478.38 — Transportation of firearms
• § 478.39 — Assembly of semiautomatic rifles or shotguns
• § 478.39a — Reporting theft or loss of firearms
• § 478.40 — [Reserved]
• § 478.41 — General
• § 478.42 — License fees
• § 478.43 — License fee not refundable
• § 478.44 — Original license
• § 478.45 — Renewal of license
• § 478.46 — Insufficient fee
• § 478.47 — Issuance of license
• § 478.48 — Correction of error on license
• § 478.49 — Duration of license
• § 478.50 — Locations covered by license
• § 478.51 — License not transferable
• § 478.52 — Change of address
• § 478.53 — Change in trade name
• § 478.54 — Change of control
• § 478.55 — Continuing partnerships
• § 478.56 — Right of succession by certain persons
• § 478.57 — Discontinuance of business
• § 478.58 — State or other law
• § 478.59 — Abandoned application
• § 478.60 — Certain continuances of business
• § 478.71 — Denial of an application for license
• § 478.72 — Hearing after application denial
• § 478.73 — Notice of revocation, suspension, or imposition of civil fine
• § 478.74 — Request for hearing after notice of suspension, revocation, or imposition of civil fine
• § 478.75 — Service on applicant or licensee
• § 478.76 — Representation at a hearing
• § 478.77 — Designated place of hearing
• § 478.78 — Operations by licensee after notice
• § 478.91 — Posting of license
• § 478.92 — Identification of firearms and armor piercing ammunition by licensed manufacturers and licensed importers
• § 478.93 — Authorized operations by a licensed collector
• § 478.94 — Sales or deliveries between licensees
• § 478.95 — Certified copy of license
• § 478.96 — Out-of-State and mail order sales
• § 478.97 — Loan or rental of firearms
• § 478.98 — Sales or deliveries of destructive devices and certain firearms
• § 478.99 — Certain prohibited sales, purchases, or deliveries
• § 478.100 — Conduct of business away from licensed premises
• § 478.101 — Record of transactions
• § 478.102 — Sales or deliveries of firearms on and after November 30, 1998
• § 478.103 — Posting of signs and written notification to purchasers of handguns
• § 478.104 — Secure gun storage or safety device
• § 478.111 — General
• § 478.112 — Importation by a licensed importer
• § 478.113 — Importation by other licensees
• § 478.113a — Importation of firearm barrels by nonlicensees
• § 478.114 — Importation by members of the U.S. Armed Forces
• § 478.115 — Exempt importation
• § 478.116 — Conditional importation
• § 478.117 — Function outside a customs territory
• § 478.118 — Importation of certain firearms classified as curios or relics
• § 478.119 — [Reserved]
• § 478.120 — Firearms or ammunition imported by or for a nonimmigrant alien
• § 478.121 — General
• § 478.122 — Records maintained by importers
• § 478.123 — Records maintained by manufacturers
• § 478.124 — Firearms transaction record
• § 478.125 — Record of receipt and disposition
• § 478.125a — Personal firearms collection
• § 478.126 — Furnishing transaction information
• § 478.126a — Reporting multiple sales or other disposition of pistols and revolvers
• § 478.127 — Discontinuance of business
• § 478.128 — False statement or representation
• § 478.129 — Record retention
• § 478.131 — Firearms transactions not subject to a NICS check
• § 478.132 — [Reserved]
• § 478.133 — Records of transactions in semiautomatic assault weapons
• § 478.134 — Sale of firearms to law enforcement officers
• § 478.141 — General
• § 478.142 — Effect of pardons and expunctions of convictions
• § 478.143 — Relief from disabilities incurred by indictment
• § 478.144 — [Reserved]
• § 478.145 — Research organizations
• § 478.146 — Deliveries by mail to certain persons
• § 478.147 — Return of firearm
• § 478.148 — Armor piercing ammunition intended for sporting or industrial purposes
• § 478.149 — Armor piercing ammunition manufactured or imported for the purpose of testing or experimentation
• § 478.150 — Alternative to NICS in certain geographical locations
• § 478.151 — Semiautomatic rifles or shotguns for testing or experimentation
• § 478.152 — Seizure and forfeiture
• § 478.153 — [Reserved]
• § 478.171 — Exportation

PART 479

• § 479.1 — General
• § 479.11 — Meaning of terms
• § 479.21 — Forms prescribed
• § 479.22 — Right of entry and examination
• § 479.23 — Restrictive use of required information
• § 479.24 — Destructive device determination
• § 479.25 — Collector's items
• § 479.26 — Alternate methods or procedures; emergency variations from requirements
• § 479.31 — Liability for tax
• § 479.32 — Special (occupational) tax rates
• § 479.32a — Reduced rate of tax for small importers and manufacturers
• § 479.33 — Special exemption
• § 479.34 — Special tax registration and return
• § 479.35 — Employer identification number
• § 479.36 — The special tax stamp, receipt for special (occupational) taxes
• § 479.37 — Certificates in lieu of stamps lost or destroyed
• § 479.38 — Engaging in business at more than one location
• § 479.39 — Engaging in more than one business at the same location
• § 479.40 — Partnership liability
• § 479.41 — Single sale
• § 479.42 — Changes through death of owner
• § 479.43 — Changes through bankruptcy of owner
• § 479.44 — Change in partnership or unincorporated association
• § 479.45 — Changes in corporation
• § 479.46 — Notice by taxpayer
• § 479.47 — Notice by taxpayer
• § 479.48 — Failure to pay special (occupational) tax
• § 479.49 — Failure to register change or removal
• § 479.50 — Delinquency
• § 479.51 — Fraudulent return
• § 479.52 — State regulations
• § 479.61 — Rate of tax
• § 479.62 — Application to make
• § 479.63 — Identification of applicant
• § 479.64 — Action on making application
• § 479.65 — Denial of application
• § 479.66 — Subsequent transfer of firearms
• § 479.67 — Cancellation of stamp
• § 479.68 — Qualified manufacturer
• § 479.69 — Making a firearm for the United States
• § 479.70 — Certain government entities
• § 479.71 — Proof of registration
• § 479.81 — Scope of tax
• § 479.82 — Rate of tax
• § 479.83 — Transfer tax in addition to import duty
• § 479.84 — Application to transfer
• § 479.85 — Identification of transferee
• § 479.86 — Action on application
• § 479.87 — Cancellation of stamp
• § 479.88 — Special (occupational) taxpayers
• § 479.89 — Transfers to the United States
• § 479.90 — Certain government entities
• § 479.90a — Estates
• § 479.91 — Unserviceable firearms
• § 479.92 — Transportation of firearms to effect transfer
• § 479.93 — Transfers of firearms to certain persons
• § 479.101 — Registration of firearms
• § 479.102 — Identification of firearms
• § 479.103 — Registration of firearms manufactured
• § 479.104 — Registration of firearms by certain governmental entities
• § 479.105 — Transfer and possession of machine guns
• § 479.111 — Procedure
• § 479.112 — Registration of imported firearms
• § 479.113 — Conditional importation
• § 479.114 — Application and permit for exportation of firearms
• § 479.115 — Action by Director
• § 479.116 — Procedure by exporter
• § 479.117 — Action by Customs
• § 479.118 — Proof of exportation
• § 479.119 — Transportation of firearms to effect exportation
• § 479.120 — Refunds
• § 479.121 — Insular possessions
• § 479.122 — Requirements
• § 479.131 — Records
• § 479.141 — Stolen or lost firearms
• § 479.142 — Stolen or lost documents
• § 479.151 — Failure to make returns: Substitute returns
• § 479.152 — Penalties (records and returns)
• § 479.161 — National Firearms Act stamps
• § 479.162 — Stamps authorized
• § 479.163 — Reuse of stamps prohibited
• § 479.171 — Redemption of or allowance for stamps
• § 479.172 — Refunds
• § 479.181 — Penalties
• § 479.182 — Forfeitures
• § 479.191 — Applicability of other provisions of internal revenue laws
• § 479.192 — Commerce in firearms and ammunition
• § 479.193 — Arms Export Control Act

PART 555

• § 555.1 — Scope of regulations
• § 555.2 — Relation to other provisions of law
• § 555.11 — Meaning of terms
• § 555.21 — Forms prescribed
• § 555.22 — Alternate methods or procedures; emergency variations from requirements
• § 555.23 — List of explosive materials
• § 555.24 — Right of entry and examination
• § 555.25 — Disclosure of information
• § 555.26 — Prohibited shipment, transportation, receipt, possession, or distribution of explosive materials
• § 555.27 — [Reserved]
• § 555.28 — Stolen explosive materials
• § 555.29 — Unlawful storage
• § 555.30 — Reporting theft or loss of explosive materials
• § 555.31 — Inspection of site accidents or fires; right of entry
• § 555.32 — Special explosive devices
• § 555.33 — Background checks and clearances
• § 555.34 — Replacement of stolen or lost ATF Form 5400.30 (Intrastate Purchase of Explosives Coupon (IPEC))
• § 555.41 — General
• § 555.42 — License fees
• § 555.43 — Permit fees
• § 555.44 — License or permit fee not refundable
• § 555.45 — Original license or permit
• § 555.46 — Renewal of license or permit
• § 555.47 — Insufficient fee
• § 555.48 — Abandoned application
• § 555.49 — Issuance of license or permit
• § 555.50 — Correction of error on license or permit
• § 555.51 — Duration of license or permit
• § 555.52 — Limitations on license or permit
• § 555.53 — License and permit not transferable
• § 555.54 — Change of address
• § 555.56 — Change in trade name
• § 555.57 — Change of control, change in responsible persons, and change of employees
• § 555.58 — Continuing partnerships
• § 555.59 — Right of succession by certain persons
• § 555.60 — Certain continuances of business or operations
• § 555.61 — Discontinuance of business or operations
• § 555.62 — State or other law
• § 555.63 — Explosives magazine changes
• § 555.71 — Opportunity for compliance
• § 555.72 — Denial of initial application
• § 555.73 — Hearing after initial application is denied
• § 555.74 — Denial of renewal application or revocation of license or permit
• § 555.75 — Hearing after denial of renewal application or revocation of license or permit
• § 555.76 — Action by Director, Industry Operations
• § 555.77 — Designated place of hearing
• § 555.78 — Representation at a hearing
• § 555.79 — Appeal on petition to the Director
• § 555.80 — Court review
• § 555.81 — Service on applicant, licensee, or permittee
• § 555.82 — Rules of practice in license and permit proceedings
• § 555.83 — Operations by licensees or permittees after notice of denial or revocation
• § 555.101 — Posting of license or user permit
• § 555.102 — Authorized operations by permittees
• § 555.103 — Transactions among licensees/permittees and transactions among licensees and holders of user permits
• § 555.104 — Certified copy of license or permit
• § 555.105 — Distributions to limited permittees
• § 555.106 — Certain prohibited distributions
• § 555.107 — Record of transactions
• § 555.108 — Importation
• § 555.109 — Identification of explosive materials
• § 555.110 — Furnishing of samples (Effective on and after January 24, 2003)
• § 555.121 — General
• § 555.122 — Records maintained by licensed importers
• § 555.123 — Records maintained by licensed manufacturers
• § 555.124 — Records maintained by licensed dealers
• § 555.125 — Records maintained by permittees
• § 555.126 — Limited Permittee Transaction Report for distribution of explosive materials
• § 555.127 — Daily summary of magazine transactions
• § 555.128 — Discontinuance of business
• § 555.129 — Exportation
• § 555.130 — [Reserved]
• § 555.141 — Exemptions
• § 555.142 — Relief from disabilities
• § 555.161 — Engaging in business without a license
• § 555.162 — False statement or representation
• § 555.163 — False entry in record
• § 555.164 — Unlawful storage
• § 555.165 — Failure to report theft or loss
• § 555.166 — Seizure or forfeiture
• § 555.180 — Prohibitions relating to unmarked plastic explosives
• § 555.181 — Reporting of plastic explosives
• § 555.182 — Exceptions
• § 555.183 — Importation of plastic explosives on or after April 24, 1997
• § 555.184 — Statements of process and samples
• § 555.185 — Criminal sanctions
• § 555.186 — Seizure or forfeiture
• § 555.201 — General
• § 555.202 — Classes of explosive materials
• § 555.203 — Types of magazines
• § 555.204 — Inspection of magazines
• § 555.205 — Movement of explosive materials
• § 555.206 — Location of magazines
• § 555.207 — Construction of type 1 magazines
• § 555.208 — Construction of type 2 magazines
• § 555.209 — Construction of type 3 magazines
• § 555.210 — Construction of type 4 magazines
• § 555.211 — Construction of type 5 magazines
• § 555.212 — Smoking and open flames
• § 555.213 — Quantity and storage restrictions
• § 555.214 — Storage within types 1, 2, 3, and 4 magazines
• § 555.215 — Housekeeping
• § 555.216 — Repair of magazines
• § 555.217 — Lighting
• § 555.218 — Table of distances for storage of explosive materials
• § 555.219 — Table of distances for storage of low explosives
• § 555.220 — Table of separation distances of ammonium nitrate and blasting agents from explosives or blasting agents
• § 555.221 — Requirements for display fireworks, pyrotechnic compositions, and explosive materials used in assembling fireworks or articles pyrotechnic
• § 555.222 — Table of distances between fireworks process buildings and between fireworks process and fireworks nonprocess buildings
• § 555.223 — Table of distances between fireworks process buildings and other specified areas
• § 555.224 — Table of distances for the storage of display fireworks (except bulk salutes)

PART 646

• § 646.141 — Scope of part
• § 646.142 — Territorial extent
• § 646.143 — Meaning of terms
• § 646.146 — General requirements
• § 646.147 — Required information
• § 646.150 — Retention of records
• § 646.153 — Authority of appropriate ATF officers to enter business premises
• § 646.154 — Penalties
• § 646.155 — Forfeitures

PART 771

• § 771.1 — Scope of part
• § 771.2 — Liberal construction
• § 771.3 — Forms prescribed
• § 771.5 — Meaning of terms
• § 771.25 — Communications and pleadings
• § 771.26 — Service on applicant, licensee, or permittee
• § 771.27 — Service on the Director of Industry Operations or Director
• § 771.28 — Computation
• § 771.29 — Continuances and extensions
• § 771.30 — Personal representation
• § 771.31 — Attorneys and other representatives
• § 771.35 — Opportunity for compliance
• § 771.36 — Settlement
• § 771.37 — Notice of contemplated action
• § 771.38 — Licensee's or permittee's failure to meet requirements within reasonable time
• § 771.39 — Authority of Director of Industry Operations to proceed with revocation or denial action
• § 771.40 — Denial of initial application
• § 771.41 — Denial of renewal application or revocation of license or permit
• § 771.42 — Grounds for revocation of licenses or permits
• § 771.43 — Grounds for denial of applications for licenses or permits
• § 771.55 — Content
• § 771.56 — Forms
• § 771.57 — Execution and disposition
• § 771.58 — Designated place of hearing
• § 771.59 — Initial application proceedings
• § 771.60 — Revocation or denial of renewal proceedings
• § 771.61 — Notice of hearing
• § 771.62 — Initial application
• § 771.63 — Revocation or denial of renewal
• § 771.64 — Answers
• § 771.65 — Responses admitting facts
• § 771.66 — Initial conferences
• § 771.67 — Initial applications
• § 771.68 — Revocation or denial of renewal
• § 771.69 — Withdrawal of request for hearing
• § 771.70 — Adjudication based upon written submissions
• § 771.71 — Before citation
• § 771.72 — After citation
• § 771.73 — General
• § 771.74 — Prior to hearing
• § 771.75 — At hearing
• § 771.76 — General
• § 771.77 — Initial applications
• § 771.78 — Revocation or denial of renewal
• § 771.79 — Initial applications
• § 771.80 — Revocation or denial of renewal
• § 771.81 — Stipulations at hearing
• § 771.82 — Evidence
• § 771.83 — Closing of hearings; arguments, briefs, and proposed findings
• § 771.84 — Reopening of the hearing
• § 771.85 — Stenographic record
• § 771.86 — Oath of reporter
• § 771.95 — Responsibilities of administrative law judges
• § 771.96 — Disqualification
• § 771.97 — Powers
• § 771.98 — Separation of functions
• § 771.99 — Conduct of hearing
• § 771.100 — Unavailability of administrative law judge
• § 771.105 — Administrative law judge's findings and recommended decision
• § 771.106 — Certification and transmittal of record and decision
• § 771.107 — Initial application proceedings
• § 771.108 — Director of Industry Operations' decision
• § 771.109 — Revocation or denial of renewal proceedings
• § 771.110 — Revocation or denial of renewal
• § 771.111 — Proceedings involving violations not within the division of issuance of license or permit
• § 771.120 — Appeal on petition to the Director
• § 771.121 — Review by Director
• § 771.122 — Denial of renewal or revocation
• § 771.123 — Court review
• § 771.124 — Depositions
• § 771.125 — Witnesses and fees
• § 771.126 — Discovery
• § 771.127 — Privileges
• § 771.135 — What constitutes record
• § 771.136 — Availability