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<div class='row'> <div class="col-xs-12 col-md-9"> <ol> <li class=""> <a class="breadcrumb-link" data-toggle="tooltip" data-placement="top" data-title="View Table of Contents for Title 27—Alcohol, Tobacco Products and Firearms" href="/current/title-27">Title 27 <span class="print-only breadcrumbs-title" data-hierarchy="{'title':'27'}">—Alcohol, Tobacco Products and Firearms</span></a> </li> <li class=""> <a class="breadcrumb-link" data-toggle="tooltip" data-placement="top" data-title="View Table of Contents for Chapter I—Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury" href="/current/title-27/chapter-I"> Chapter I <span class="print-only breadcrumbs-title" data-hierarchy="{'title':'27','chapter':'I'}">—Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury</span></a> </li> <li class=""> <a class="breadcrumb-link" data-toggle="tooltip" data-placement="top" data-title="View Table of Contents for Subchapter A—Alcohol" href="/current/title-27/chapter-I/subchapter-A">Subchapter A <span class="print-only breadcrumbs-title" data-hierarchy="{'title':'27','chapter':'I','subchapter':'A'}">—Alcohol</span></a> </li> <li class="breadcrumb-current"> Part 25 </li> </ol> </div> <div class="col-xs-12 col-md-3 text-right"> <ul class="prev-next-breadcrumb-nav"> <li> <a id="previous-content-link" data-title="Part 24—Wine" data-html="true" href="/current/title-27/chapter-I/subchapter-A/part-24">Previous</a> </li> <li> <a id="next-content-link" data-title="Part 26—Liquors and Articles from Puerto Rico and the Virgin Islands" data-html="true" href="/current/title-27/chapter-I/subchapter-A/part-26">Next</a> </li> <li id="breadcrumb-back-to-top"> <a data-title="Back to Top" data-turbo="false" href="#page-top">Top</a> </li> </ul> </div> </div> </div></div> <div class="row ecfr-content-wrapper"> <div class="col-xs-12 col-md-12 ecfr-content with-utility-bar"> <div class="row"> <div class="col-xs-3 col-sm-2 content-nav-wrapper content-nav-wrapper-wide"> <ul class="content-nav text-center dropdown drop-enhanced ui sticky"> <li class="button"> <span role="button" arial-label="compress content nav" class="icon-ecfr icon-ecfr-previous-media content-nav-compress-toggle"></span> </li> <li class="enhanced " id="utility-nav-toc" tabindex="0"><span role="button" aria-label="Table of Contents" data-delay="{"show":300,"hide":0}" data-toggle="tooltip" data-placement="top" data-title="Table of Contents" class="icon-ecfr icon-ecfr-book "></span><span class="content-nav-label " role="button">Table of Contents</span><div class="box box-enhanced box-enhanced-toc box-full dropdown-menu dropdown-menu-right" role="menu"><div class="seal-block seal-block-header"><div class="seal-content"><h6>Enhanced Content - Table of Contents</h6></div></div><div class="content-block "> <table class="table-of-contents root"> <tr class="part toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Part 25</span>">Part 25</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Part 25</span>"><a data-turbo="false" href="#part-25">Beer</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Part 25</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.1 – 25.301</span>" href="/current/title-27/chapter-I/subchapter-A/part-25?toc=1">25.1 – 25.301</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart A</span>">Subpart A</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart A</span>"><a data-turbo="false" href="#subpart-A">Scope of Regulations</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart A</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.1 – 25.6</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-A?toc=1">25.1 – 25.6</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.1</span>">§ 25.1</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.1</span>"><a data-turbo="false" href="#25.1">Production and removal of beer.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.2</span>">§ 25.2</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.2</span>"><a data-turbo="false" href="#25.2">Territorial extent.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.3</span>">§ 25.3</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.3</span>"><a data-turbo="false" href="#25.3">Forms prescribed.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.4</span>">§ 25.4</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.4</span>"><a data-turbo="false" href="#25.4">Related regulations.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.5</span>">§ 25.5</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.5</span>"><a data-turbo="false" href="#25.5">OMB control numbers assigned under the Paperwork Reduction Act.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.6</span>">§ 25.6</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.6</span>"><a data-turbo="false" href="#25.6">Delegations of the Administrator.</a></span></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart B</span>">Subpart B</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart B</span>"><a data-turbo="false" href="#subpart-B">Definitions</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart B</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.11 – 25.15</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-B?toc=1">25.11 – 25.15</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.11</span>">§ 25.11</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.11</span>"><a data-turbo="false" href="#25.11">Meaning of terms.</a></span></td></tr><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Standards for Beer</span>"><a data-turbo="false" href="#subject-group-ECFR6ebce257c6ef31d">Standards for Beer</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Standards for Beer</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.15</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-B/subject-group-ECFR6ebce257c6ef31d">25.15</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.15</span>">§ 25.15</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.15</span>"><a data-turbo="false" href="#25.15">Materials for the production of beer.</a></span></td></tr></table></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart C</span>">Subpart C</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart C</span>"><a data-turbo="false" href="#subpart-C">Location and Use of Brewery</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart C</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.21 – 25.25</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-C?toc=1">25.21 – 25.25</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.21</span>">§ 25.21</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.21</span>"><a data-turbo="false" href="#25.21">Restrictions on location.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.22</span>">§ 25.22</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.22</span>"><a data-turbo="false" href="#25.22">Continuity of brewery.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.23</span>">§ 25.23</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.23</span>"><a data-turbo="false" href="#25.23">Restrictions on use.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.24</span>">§ 25.24</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.24</span>"><a data-turbo="false" href="#25.24">Storage of beer.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.25</span>">§ 25.25</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.25</span>"><a data-turbo="false" href="#25.25">Operation of a tavern on brewery premises.</a></span></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart D</span>">Subpart D</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart D</span>"><a data-turbo="false" href="#subpart-D">Construction and Equipment</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart D</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.31 – 25.36</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-D?toc=1">25.31 – 25.36</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Construction</span>"><a data-turbo="false" href="#subject-group-ECFRae64db6cfadf742">Construction</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Construction</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.31</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-D/subject-group-ECFRae64db6cfadf742">25.31</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.31</span>">§ 25.31</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.31</span>"><a data-turbo="false" href="#25.31">Brewery buildings.</a></span></td></tr></table></td></tr><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Equipment</span>"><a data-turbo="false" href="#subject-group-ECFRa27be219f98433a">Equipment</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Equipment</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.35 – 25.36</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-D/subject-group-ECFRa27be219f98433a">25.35 – 25.36</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.35</span>">§ 25.35</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.35</span>"><a data-turbo="false" href="#25.35">Tanks.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.36</span>">§ 25.36</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.36</span>"><a data-turbo="false" href="#25.36">Empty container storage.</a></span></td></tr></table></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart E</span>">Subpart E</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart E</span>"><a data-turbo="false" href="#subpart-E">Measurement of Beer</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart E</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.41 – 25.42</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-E?toc=1">25.41 – 25.42</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.41</span>">§ 25.41</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.41</span>"><a data-turbo="false" href="#25.41">Measuring system required.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.42</span>">§ 25.42</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.42</span>"><a data-turbo="false" href="#25.42">Testing of measuring devices.</a></span></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart F</span>">Subpart F</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart F</span>"><a data-turbo="false" href="#subpart-F">Miscellaneous Provisions</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart F</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.51 – 25.58</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-F?toc=1">25.51 – 25.58</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.51</span>">§ 25.51</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.51</span>"><a data-turbo="false" href="#25.51">Right of Entry and Examination.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.52</span>">§ 25.52</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.52</span>"><a data-turbo="false" href="#25.52">Variations from requirements.</a></span></td></tr><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Samples</span>"><a data-turbo="false" href="#subject-group-ECFR1103f2d8fb8dffc">Samples</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Samples</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.53</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-F/subject-group-ECFR1103f2d8fb8dffc">25.53</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.53</span>">§ 25.53</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.53</span>"><a data-turbo="false" href="#25.53">Submissions of samples of fermented products.</a></span></td></tr></table></td></tr><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Formulas</span>"><a data-turbo="false" href="#subject-group-ECFRcb15abd2c60455a">Formulas</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Formulas</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.55 – 25.58</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-F/subject-group-ECFRcb15abd2c60455a">25.55 – 25.58</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.55</span>">§ 25.55</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.55</span>"><a data-turbo="false" href="#25.55">Formulas for fermented products.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.56</span>">§ 25.56</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.56</span>"><a data-turbo="false" href="#25.56">Filing of formulas.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.57</span>">§ 25.57</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.57</span>"><a data-turbo="false" href="#25.57">Formula information.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.58</span>">§ 25.58</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.58</span>"><a data-turbo="false" href="#25.58">New and superseding formulas.</a></span></td></tr></table></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart G</span>">Subpart G</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart G</span>"><a data-turbo="false" href="#subpart-G">Qualification of a Brewery</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart G</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.61 – 25.85</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-G?toc=1">25.61 – 25.85</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Original Qualification</span>"><a data-turbo="false" href="#subject-group-ECFR97f88a1ce8c40d2">Original Qualification</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Original Qualification</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.61 – 25.68</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-G/subject-group-ECFR97f88a1ce8c40d2">25.61 – 25.68</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.61</span>">§ 25.61</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.61</span>"><a data-turbo="false" href="#25.61">General requirements for notice.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.62</span>">§ 25.62</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.62</span>"><a data-turbo="false" href="#25.62">Data for notice.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.63</span>">§ 25.63</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.63</span>"><a data-turbo="false" href="#25.63">Notice of registration.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.64</span>">§ 25.64</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.64</span>"><a data-turbo="false" href="#25.64">Maintenance of notice file.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.65</span>">§ 25.65</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.65</span>"><a data-turbo="false" href="#25.65">Power of attorney.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.66</span>">§ 25.66</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.66</span>"><a data-turbo="false" href="#25.66">Organizational documents.</a></span></td></tr><tr class="reserved section toc-leaf-node "><td colspan="3"><span class="description">§ 25.67 [Reserved]</span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.68</span>">§ 25.68</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.68</span>"><a data-turbo="false" href="#25.68">Description of brewery.</a></span></td></tr></table></td></tr><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Changes After Original Qualification</span>"><a data-turbo="false" href="#subject-group-ECFR55463928c34fae1">Changes After Original Qualification</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Changes After Original Qualification</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.71 – 25.79</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-G/subject-group-ECFR55463928c34fae1">25.71 – 25.79</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.71</span>">§ 25.71</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.71</span>"><a data-turbo="false" href="#25.71">Amended or superseding notices.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.72</span>">§ 25.72</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.72</span>"><a data-turbo="false" href="#25.72">Change in proprietorship.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.73</span>">§ 25.73</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.73</span>"><a data-turbo="false" href="#25.73">Change in partnership.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.74</span>">§ 25.74</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.74</span>"><a data-turbo="false" href="#25.74">Change in stockholders.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.75</span>">§ 25.75</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.75</span>"><a data-turbo="false" href="#25.75">Change in officers and directors.</a></span></td></tr><tr class="reserved section toc-leaf-node "><td colspan="3"><span class="description">§ 25.76 [Reserved]</span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.77</span>">§ 25.77</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.77</span>"><a data-turbo="false" href="#25.77">Change in location.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.78</span>">§ 25.78</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.78</span>"><a data-turbo="false" href="#25.78">Change in premises.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.79</span>">§ 25.79</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.79</span>"><a data-turbo="false" href="#25.79">Change in bond status.</a></span></td></tr></table></td></tr><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Alternation of Operations</span>"><a data-turbo="false" href="#subject-group-ECFR119bef9783851fa">Alternation of Operations</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Alternation of Operations</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.81</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-G/subject-group-ECFR119bef9783851fa">25.81</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.81</span>">§ 25.81</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.81</span>"><a data-turbo="false" href="#25.81">Alternation of brewery and bonded or taxpaid wine premises.</a></span></td></tr></table></td></tr><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Discontinuance of Business</span>"><a data-turbo="false" href="#subject-group-ECFRf3be6d30d5bb1dd">Discontinuance of Business</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Discontinuance of Business</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.85</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-G/subject-group-ECFRf3be6d30d5bb1dd">25.85</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.85</span>">§ 25.85</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.85</span>"><a data-turbo="false" href="#25.85">Notice of permanent discontinuance.</a></span></td></tr></table></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart H</span>">Subpart H</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart H</span>"><a data-turbo="false" href="#subpart-H">Bonds and Consents of Surety</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart H</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.91 – 25.106</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-H?toc=1">25.91 – 25.106</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.91</span>">§ 25.91</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.91</span>"><a data-turbo="false" href="#25.91">Requirement for bond.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.92</span>">§ 25.92</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.92</span>"><a data-turbo="false" href="#25.92">Consent of surety.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.93</span>">§ 25.93</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.93</span>"><a data-turbo="false" href="#25.93">Penal sum of bond.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.94</span>">§ 25.94</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.94</span>"><a data-turbo="false" href="#25.94">Strengthening bonds.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.95</span>">§ 25.95</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.95</span>"><a data-turbo="false" href="#25.95">Superseding bonds and new bonds for existing brewers.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.96</span>">§ 25.96</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.96</span>"><a data-turbo="false" href="#25.96">Superseding bond.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.97</span>">§ 25.97</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.97</span>"><a data-turbo="false" href="#25.97">Continuation certificate.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.98</span>">§ 25.98</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.98</span>"><a data-turbo="false" href="#25.98">Surety or security.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.99</span>">§ 25.99</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.99</span>"><a data-turbo="false" href="#25.99">Filing powers of attorney.</a></span></td></tr><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Disapproval or Termination of Bonds or Consents of Surety</span>"><a data-turbo="false" href="#subject-group-ECFR8800c1921cec5c0">Disapproval or Termination of Bonds or Consents of Surety</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Disapproval or Termination of Bonds or Consents of Surety</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.101 – 25.106</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-H/subject-group-ECFR8800c1921cec5c0">25.101 – 25.106</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.101</span>">§ 25.101</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.101</span>"><a data-turbo="false" href="#25.101">Disapproval of bonds or consents of surety.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.102</span>">§ 25.102</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.102</span>"><a data-turbo="false" href="#25.102">Termination of surety's liability.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.103</span>">§ 25.103</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.103</span>"><a data-turbo="false" href="#25.103">Notice by surety for relief from liability under bond.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.104</span>">§ 25.104</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.104</span>"><a data-turbo="false" href="#25.104">Termination of bonds.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.105</span>">§ 25.105</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.105</span>"><a data-turbo="false" href="#25.105">Release of collateral security.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.106</span>">§ 25.106</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.106</span>"><a data-turbo="false" href="#25.106">Application to terminate bond by existing brewer who becomes exempt from bond requirements.</a></span></td></tr></table></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart I</span>">Subpart I</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart I</span>"><a data-turbo="false" href="#subpart-I">Dealer Registration and Recordkeeping</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart I</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.111 – 25.114</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-I?toc=1">25.111 – 25.114</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.111</span>">§ 25.111</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.111</span>"><a data-turbo="false" href="#25.111">Definitions.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.112</span>">§ 25.112</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.112</span>"><a data-turbo="false" href="#25.112">Dealer registration.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.113</span>">§ 25.113</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.113</span>"><a data-turbo="false" href="#25.113">Amending the dealer registration.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.114</span>">§ 25.114</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.114</span>"><a data-turbo="false" href="#25.114">Dealer records.</a></span></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart J</span>">Subpart J</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart J</span>"><a data-turbo="false" href="#subpart-J">Marks, Brands, and Labels</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart J</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.141 – 25.145</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-J?toc=1">25.141 – 25.145</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.141</span>">§ 25.141</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.141</span>"><a data-turbo="false" href="#25.141">Barrels and kegs.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.142</span>">§ 25.142</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.142</span>"><a data-turbo="false" href="#25.142">Bottles.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.143</span>">§ 25.143</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.143</span>"><a data-turbo="false" href="#25.143">Cases.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.144</span>">§ 25.144</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.144</span>"><a data-turbo="false" href="#25.144">Rebranding barrels and kegs.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.145</span>">§ 25.145</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.145</span>"><a data-turbo="false" href="#25.145">Tanks, vehicles, and vessels.</a></span></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart K</span>">Subpart K</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart K</span>"><a data-turbo="false" href="#subpart-K">Tax on Beer</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart K</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.151 – 25.177</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-K?toc=1">25.151 – 25.177</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Liability for Tax</span>"><a data-turbo="false" href="#subject-group-ECFR501808e1baff034">Liability for Tax</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Liability for Tax</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.151 – 25.153</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-K/subject-group-ECFR501808e1baff034">25.151 – 25.153</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.151</span>">§ 25.151</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.151</span>"><a data-turbo="false" href="#25.151">Rate of tax.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.152</span>">§ 25.152</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.152</span>"><a data-turbo="false" href="#25.152">Reduced rate of tax for certain brewers.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.153</span>">§ 25.153</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.153</span>"><a data-turbo="false" href="#25.153">Persons liable for tax.</a></span></td></tr></table></td></tr><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Determination of Tax</span>"><a data-turbo="false" href="#subject-group-ECFR13ed4f8cf706222">Determination of Tax</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Determination of Tax</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.155 – 25.160</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-K/subject-group-ECFR13ed4f8cf706222">25.155 – 25.160</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.155</span>">§ 25.155</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.155</span>"><a data-turbo="false" href="#25.155">Types of containers.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.156</span>">§ 25.156</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.156</span>"><a data-turbo="false" href="#25.156">Determination of tax on keg beer.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.157</span>">§ 25.157</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.157</span>"><a data-turbo="false" href="#25.157">Determination of tax on bottled beer.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.158</span>">§ 25.158</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.158</span>"><a data-turbo="false" href="#25.158">Tax computation for bottled beer.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.159</span>">§ 25.159</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.159</span>"><a data-turbo="false" href="#25.159">Time of tax determination and payment; offsets.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.160</span>">§ 25.160</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.160</span>"><a data-turbo="false" href="#25.160">Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.</a></span></td></tr></table></td></tr><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Preparation and Remittance of Tax Returns</span>"><a data-turbo="false" href="#subject-group-ECFRfa264f02d554354">Preparation and Remittance of Tax Returns</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Preparation and Remittance of Tax Returns</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.163 – 25.169</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-K/subject-group-ECFRfa264f02d554354">25.163 – 25.169</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.163</span>">§ 25.163</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.163</span>"><a data-turbo="false" href="#25.163">Method of tax payment.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.164</span>">§ 25.164</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.164</span>"><a data-turbo="false" href="#25.164">Deferred payment return periods—annual, quarterly, and semimonthly.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.164a</span>">§ 25.164a</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.164a</span>"><a data-turbo="false" href="#25.164a">Special September rule for taxes due by semimonthly return.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.165</span>">§ 25.165</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.165</span>"><a data-turbo="false" href="#25.165">Payment of tax by electronic fund transfer.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.166</span>">§ 25.166</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.166</span>"><a data-turbo="false" href="#25.166">Payment of reduced rate of tax.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.167</span>">§ 25.167</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.167</span>"><a data-turbo="false" href="#25.167">Notice of brewer to pay reduced rate of tax.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.168</span>">§ 25.168</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.168</span>"><a data-turbo="false" href="#25.168">Employer identification number.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.169</span>">§ 25.169</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.169</span>"><a data-turbo="false" href="#25.169">Application for employer identification number.</a></span></td></tr></table></td></tr><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Prepayment of Tax</span>"><a data-turbo="false" href="#subject-group-ECFRd2b841e7be8a09f">Prepayment of Tax</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Prepayment of Tax</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.173 – 25.175</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-K/subject-group-ECFRd2b841e7be8a09f">25.173 – 25.175</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.173</span>">§ 25.173</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.173</span>"><a data-turbo="false" href="#25.173">Brewer in default.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.174</span>">§ 25.174</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.174</span>"><a data-turbo="false" href="#25.174">Bond not sufficient.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.175</span>">§ 25.175</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.175</span>"><a data-turbo="false" href="#25.175">Prepayment of tax.</a></span></td></tr></table></td></tr><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Failure To Pay Tax</span>"><a data-turbo="false" href="#subject-group-ECFR80d031e63e03603">Failure To Pay Tax</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Failure To Pay Tax</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.177</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-K/subject-group-ECFR80d031e63e03603">25.177</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.177</span>">§ 25.177</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.177</span>"><a data-turbo="false" href="#25.177">Evasion of or failure to pay tax; failure to file a tax return.</a></span></td></tr></table></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart L</span>">Subpart L</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart L</span>"><a data-turbo="false" href="#subpart-L">Removals Without Payment of Tax</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart L</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.181 – 25.207</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-L?toc=1">25.181 – 25.207</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Transfer to Another Brewery of Same Ownership</span>"><a data-turbo="false" href="#subject-group-ECFR7a38ebea4e7df9d">Transfer to Another Brewery of Same Ownership</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Transfer to Another Brewery of Same Ownership</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.181 – 25.186</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-L/subject-group-ECFR7a38ebea4e7df9d">25.181 – 25.186</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.181</span>">§ 25.181</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.181</span>"><a data-turbo="false" href="#25.181">Eligibility.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.182</span>">§ 25.182</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.182</span>"><a data-turbo="false" href="#25.182">Kinds of containers.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.183</span>">§ 25.183</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.183</span>"><a data-turbo="false" href="#25.183">Determination of quantity transferred.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.184</span>">§ 25.184</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.184</span>"><a data-turbo="false" href="#25.184">Losses in transit.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.185</span>">§ 25.185</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.185</span>"><a data-turbo="false" href="#25.185">Mingling.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.186</span>">§ 25.186</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.186</span>"><a data-turbo="false" href="#25.186">Record of beer transferred.</a></span></td></tr></table></td></tr><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Removal of Beer Unfit for Beverage Use</span>"><a data-turbo="false" href="#subject-group-ECFR7a7da9ed453d01c">Removal of Beer Unfit for Beverage Use</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Removal of Beer Unfit for Beverage Use</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.191 – 25.192</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-L/subject-group-ECFR7a7da9ed453d01c">25.191 – 25.192</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.191</span>">§ 25.191</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.191</span>"><a data-turbo="false" href="#25.191">General.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.192</span>">§ 25.192</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.192</span>"><a data-turbo="false" href="#25.192">Removal of sour or damaged beer.</a></span></td></tr></table></td></tr><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Removals for Analysis, Research, Development or Testing</span>"><a data-turbo="false" href="#subject-group-ECFRf61b565e14f0443">Removals for Analysis, Research, Development or Testing</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Removals for Analysis, Research, Development or Testing</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.195 – 25.196</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-L/subject-group-ECFRf61b565e14f0443">25.195 – 25.196</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.195</span>">§ 25.195</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.195</span>"><a data-turbo="false" href="#25.195">Removals for analysis.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.196</span>">§ 25.196</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.196</span>"><a data-turbo="false" href="#25.196">Removals for research, development or testing.</a></span></td></tr></table></td></tr><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Removal of Beer to a Contiguous Distilled Spirits Plant</span>"><a data-turbo="false" href="#subject-group-ECFR627ccd04a9838a2">Removal of Beer to a Contiguous Distilled Spirits Plant</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Removal of Beer to a Contiguous Distilled Spirits Plant</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.201</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-L/subject-group-ECFR627ccd04a9838a2">25.201</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.201</span>">§ 25.201</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.201</span>"><a data-turbo="false" href="#25.201">Removal by pipeline.</a></span></td></tr></table></td></tr><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Exportation</span>"><a data-turbo="false" href="#subject-group-ECFR9c0d557614e58d4">Exportation</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Exportation</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.203</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-L/subject-group-ECFR9c0d557614e58d4">25.203</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.203</span>">§ 25.203</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.203</span>"><a data-turbo="false" href="#25.203">Exportation without payment of tax.</a></span></td></tr></table></td></tr><tr class="subject_group toggler-active"><td colspan="2" class="description subject-group"><span data-toggle="{"toggleTarget":"+ tr.group","toggleTargetContext":"grandparent","textTarget":""}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Beer For Personal or Family Use</span>"><a data-turbo="false" href="#subject-group-ECFR730f63bc14293bb">Beer For Personal or Family Use</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Beer For Personal or Family Use</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.205 – 25.207</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-L/subject-group-ECFR730f63bc14293bb">25.205 – 25.207</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.205</span>">§ 25.205</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.205</span>"><a data-turbo="false" href="#25.205">Production.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.206</span>">§ 25.206</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.206</span>"><a data-turbo="false" href="#25.206">Removal of beer.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.207</span>">§ 25.207</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.207</span>"><a data-turbo="false" href="#25.207">Removal from brewery for personal or family use.</a></span></td></tr></table></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart M</span>">Subpart M</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart M</span>"><a data-turbo="false" href="#subpart-M">Beer Returned to Brewery</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart M</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.211 – 25.213</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-M?toc=1">25.211 – 25.213</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.211</span>">§ 25.211</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.211</span>"><a data-turbo="false" href="#25.211">Beer returned to brewery.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.212</span>">§ 25.212</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.212</span>"><a data-turbo="false" href="#25.212">Beer returned to brewery from which removed.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.213</span>">§ 25.213</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.213</span>"><a data-turbo="false" href="#25.213">Beer returned to brewery other than that from which removed.</a></span></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart N</span>">Subpart N</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart N</span>"><a data-turbo="false" href="#subpart-N">Voluntary Destruction</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart N</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.221 – 25.225</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-N?toc=1">25.221 – 25.225</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.221</span>">§ 25.221</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.221</span>"><a data-turbo="false" href="#25.221">Voluntary destruction of beer.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.222</span>">§ 25.222</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.222</span>"><a data-turbo="false" href="#25.222">Notice of brewer.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.223</span>">§ 25.223</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.223</span>"><a data-turbo="false" href="#25.223">Destruction of beer off brewery premises.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.224</span>">§ 25.224</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.224</span>"><a data-turbo="false" href="#25.224">Refund or adjustment of tax.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.225</span>">§ 25.225</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.225</span>"><a data-turbo="false" href="#25.225">Destruction of taxpaid beer which was never removed from brewery premises.</a></span></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart O</span>">Subpart O</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart O</span>"><a data-turbo="false" href="#subpart-O">Beer Purchased From Another Brewer</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart O</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.231 – 25.232</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-O?toc=1">25.231 – 25.232</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.231</span>">§ 25.231</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.231</span>"><a data-turbo="false" href="#25.231">Finished beer.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.232</span>">§ 25.232</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.232</span>"><a data-turbo="false" href="#25.232">Basic permit.</a></span></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart P</span>">Subpart P</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart P</span>"><a data-turbo="false" href="#subpart-P">Cereal Beverage</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart P</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.241 – 25.242</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-P?toc=1">25.241 – 25.242</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.241</span>">§ 25.241</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.241</span>"><a data-turbo="false" href="#25.241">Production.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.242</span>">§ 25.242</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.242</span>"><a data-turbo="false" href="#25.242">Markings.</a></span></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart Q</span>">Subpart Q</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart Q</span>"><a data-turbo="false" href="#subpart-Q">Removal of Brewer's Yeast and Other Articles</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart Q</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.251 – 25.252</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-Q?toc=1">25.251 – 25.252</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.251</span>">§ 25.251</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.251</span>"><a data-turbo="false" href="#25.251">Authorized removals.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.252</span>">§ 25.252</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.252</span>"><a data-turbo="false" href="#25.252">Records.</a></span></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart R</span>">Subpart R</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart R</span>"><a data-turbo="false" href="#subpart-R">Beer Concentrate</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart R</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.261 – 25.264</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-R?toc=1">25.261 – 25.264</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.261</span>">§ 25.261</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.261</span>"><a data-turbo="false" href="#25.261">General.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.262</span>">§ 25.262</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.262</span>"><a data-turbo="false" href="#25.262">Restrictions and conditions on processes of concentration and reconstitution.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.263</span>">§ 25.263</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.263</span>"><a data-turbo="false" href="#25.263">Production of concentrate and reconstitution of beer.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.264</span>">§ 25.264</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.264</span>"><a data-turbo="false" href="#25.264">Transfer between breweries.</a></span></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart S</span>">Subpart S</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart S</span>"><a data-turbo="false" href="#subpart-S">Pilot Brewing Plants</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart S</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.271 – 25.277</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-S?toc=1">25.271 – 25.277</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.271</span>">§ 25.271</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.271</span>"><a data-turbo="false" href="#25.271">General.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.272</span>">§ 25.272</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.272</span>"><a data-turbo="false" href="#25.272">Application.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.273</span>">§ 25.273</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.273</span>"><a data-turbo="false" href="#25.273">Action on application.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.274</span>">§ 25.274</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.274</span>"><a data-turbo="false" href="#25.274">Bond.</a></span></td></tr><tr class="reserved section toc-leaf-node "><td colspan="3"><span class="description">§ 25.275 [Reserved]</span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.276</span>">§ 25.276</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.276</span>"><a data-turbo="false" href="#25.276">Operations and records.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.277</span>">§ 25.277</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.277</span>"><a data-turbo="false" href="#25.277">Discontinuance of operations.</a></span></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart T</span>">Subpart T</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart T</span>"><a data-turbo="false" href="#subpart-T">Refund or Adjustment of Tax or Relief From Liability</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart T</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>25.281 – 25.286</span>" href="/current/title-27/chapter-I/subchapter-A/part-25/subpart-T?toc=1">25.281 – 25.286</a></span></td></tr><tr class="group"><td colspan="3"><table class="table-of-contents"><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.281</span>">§ 25.281</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.281</span>"><a data-turbo="false" href="#25.281">General.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.282</span>">§ 25.282</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.282</span>"><a data-turbo="false" href="#25.282">Beer lost by fire, theft, casualty, or act of God.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.283</span>">§ 25.283</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.283</span>"><a data-turbo="false" href="#25.283">Claims for refund of tax.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.284</span>">§ 25.284</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.284</span>"><a data-turbo="false" href="#25.284">Adjustment of tax.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.285</span>">§ 25.285</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.285</span>"><a data-turbo="false" href="#25.285">Refund of beer tax excessively paid.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.286</span>">§ 25.286</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.286</span>"><a data-turbo="false" href="#25.286">Claims for remission of tax on beer lost in transit between breweries.</a></span></td></tr></table></td></tr><tr class="subpart toggler-active"><td class="toc-label " colspan="1"><span data-toggle="{"toggleTargetContext":"grandparent"}" class="icon-ecfr icon-ecfr-menu-arrow toggle"></span><span class="toc-text-secondary" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart U</span>">Subpart U</span></td><td class="description" colspan="1"><span class="text-toc-secondary" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>Subpart U</span>"><a data-turbo="false" href="#subpart-U">Records and Reports</a></span></td><td class="section-identifiers"><span class="toc-range" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>Subpart U</span>"><a data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span 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data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.292</span>"><a data-turbo="false" href="#25.292">Daily records of operations.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.293</span>">§ 25.293</span></td><td class="description" colspan="2"><span class="text-wrapper" data-toggle="tooltip" data-placement="left" data-title="View Table of Contents for <span class='avoid-wrap'>§ 25.293</span>"><a data-turbo="false" href="#25.293">Record of ballings and alcohol content.</a></span></td></tr><tr class="section toggler-active"><td class="toc-label " colspan="1"><span class="toc-wrapper" data-toggle="tooltip" data-placement="top" data-title="View Text of <span class='avoid-wrap'>§ 25.294</span>">§ 25.294</span></td><td class="description" colspan="2"><span 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Click for more details." class="svg-tooltip clickable" data-url="/reader-aids/using-ecfr/agency-references#details_sidebar" data-container="dl"><svg class="ecfr-svg-icon ecfr-svg-icon-info-circle "><use xlink:href="/assets/ecfr-icons-c08c495b1eda093da23b5b159c24927a91aa7c13df40f52ca7d30476904de0ea.svg#ecfr-svg-icon-info-circle"></use></svg></span> </dt> <dd>Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury</dd> </dl> <hr> <div id="source-and-authority"> <div class="additional-source-and-authority"> <div class="level"> <a href="/current/title-27/part-25" class="cfr reference">Part 25</a> <div class="details" data-hierarchy="{:title=>"27", :chapter=>"I", :subchapter=>"A", :part=>"25"}" data-current="true"> <div class="authority"> <h4 class="inline-header">Authority:</h4> <p class="inline-paragraph"> <a href="https://www.govinfo.gov/link/uscode/19/81c" class="usc external" target="_blank" rel="noopener noreferrer">19 U.S.C. 81c</a>; <a href="https://www.govinfo.gov/link/uscode/26/5002" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5002</a>, <a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">5051-5054</a>, <a href="https://www.govinfo.gov/link/uscode/26/5056" class="usc external" target="_blank" rel="noopener noreferrer">5056</a>, <a href="https://www.govinfo.gov/link/uscode/26/5061" class="usc external" target="_blank" rel="noopener noreferrer">5061</a>, <a href="https://www.govinfo.gov/link/uscode/26/5121" class="usc external" target="_blank" rel="noopener noreferrer">5121</a>, <a href="https://www.govinfo.gov/link/uscode/26/5122" class="usc external" target="_blank" rel="noopener noreferrer">5122-5124</a>, <a href="https://www.govinfo.gov/link/uscode/26/5222" class="usc external" target="_blank" rel="noopener noreferrer">5222</a>, <a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">5401-5403</a>, <a href="https://www.govinfo.gov/link/uscode/26/5411" class="usc external" target="_blank" rel="noopener noreferrer">5411-5417</a>, <a href="https://www.govinfo.gov/link/uscode/26/5551" class="usc external" target="_blank" rel="noopener noreferrer">5551</a>, <a href="https://www.govinfo.gov/link/uscode/26/5552" class="usc external" target="_blank" rel="noopener noreferrer">5552</a>, <a href="https://www.govinfo.gov/link/uscode/26/5555" class="usc external" target="_blank" rel="noopener noreferrer">5555</a>, <a href="https://www.govinfo.gov/link/uscode/26/5556" class="usc external" target="_blank" rel="noopener noreferrer">5556</a>, <a href="https://www.govinfo.gov/link/uscode/26/5671" class="usc external" target="_blank" rel="noopener noreferrer">5671</a>, <a href="https://www.govinfo.gov/link/uscode/26/5673" class="usc external" target="_blank" rel="noopener noreferrer">5673</a>, <a href="https://www.govinfo.gov/link/uscode/26/5684" class="usc external" target="_blank" rel="noopener noreferrer">5684</a>, <a href="https://www.govinfo.gov/link/uscode/26/6011" class="usc external" target="_blank" rel="noopener noreferrer">6011</a>, <a href="https://www.govinfo.gov/link/uscode/26/6061" class="usc external" target="_blank" rel="noopener noreferrer">6061</a>, <a href="https://www.govinfo.gov/link/uscode/26/6065" class="usc external" target="_blank" rel="noopener noreferrer">6065</a>, <a href="https://www.govinfo.gov/link/uscode/26/6091" class="usc external" target="_blank" rel="noopener noreferrer">6091</a>, <a href="https://www.govinfo.gov/link/uscode/26/6109" class="usc external" target="_blank" rel="noopener noreferrer">6109</a>, <a href="https://www.govinfo.gov/link/uscode/26/6151" class="usc external" target="_blank" rel="noopener noreferrer">6151</a>, <a href="https://www.govinfo.gov/link/uscode/26/6301" class="usc external" target="_blank" rel="noopener noreferrer">6301</a>, <a href="https://www.govinfo.gov/link/uscode/26/6302" class="usc external" target="_blank" rel="noopener noreferrer">6302</a>, <a href="https://www.govinfo.gov/link/uscode/26/6311" class="usc external" target="_blank" rel="noopener noreferrer">6311</a>, <a href="https://www.govinfo.gov/link/uscode/26/6313" class="usc external" target="_blank" rel="noopener noreferrer">6313</a>, <a href="https://www.govinfo.gov/link/uscode/26/6402" class="usc external" target="_blank" rel="noopener noreferrer">6402</a>, <a href="https://www.govinfo.gov/link/uscode/26/6651" class="usc external" target="_blank" rel="noopener noreferrer">6651</a>, <a href="https://www.govinfo.gov/link/uscode/26/6656" class="usc external" target="_blank" rel="noopener noreferrer">6656</a>, <a href="https://www.govinfo.gov/link/uscode/26/6676" class="usc external" target="_blank" rel="noopener noreferrer">6676</a>, <a href="https://www.govinfo.gov/link/uscode/26/6806" class="usc external" target="_blank" rel="noopener noreferrer">6806</a>, <a href="https://www.govinfo.gov/link/uscode/26/7342" class="usc external" target="_blank" rel="noopener noreferrer">7342</a>, <a href="https://www.govinfo.gov/link/uscode/26/7606" class="usc external" target="_blank" rel="noopener noreferrer">7606</a>, <a href="https://www.govinfo.gov/link/uscode/26/7805" class="usc external" target="_blank" rel="noopener noreferrer">7805</a>; <a href="https://www.govinfo.gov/link/uscode/31/9301" class="usc external" target="_blank" rel="noopener noreferrer">31 U.S.C. 9301</a>, <a href="https://www.govinfo.gov/link/uscode/31/9303" class="usc external" target="_blank" rel="noopener noreferrer">9303-9308</a>. </p> </div> <div class="source"> <h4 class="inline-header">Source:</h4> <p class="inline-paragraph"> T.D. 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name="search[hierarchy][part]" autocomplete="off" type="hidden" id="subscription_part" /></div> <div class="subscription-option"> <span class="icon-ecfr icon-ecfr-message "></span><label class='email-label'>Via Email:</label> <input type="submit" name="commit" value="Subscribe" class="btn-as-link" data-disable-with="Subscribe" /> </div>    </form> </div> </div><div class="seal-block seal-block-footer"><h6>Enhanced Content - Subscribe</h6></div></div></li> <li class="divider"></li> <li class="enhanced " id="utility-nav-timeline" tabindex="0"><span role="button" aria-label="Timeline" data-delay="{"show":300,"hide":0}" data-toggle="tooltip" data-placement="top" data-title="Timeline" class="icon-ecfr icon-ecfr-hourglass "></span><span class="content-nav-label " role="button">Timeline</span><div class="box box-enhanced box-enhanced-timeline box-full dropdown-menu dropdown-menu-right" role="menu"><div class="seal-block seal-block-header"><div class="seal-content"><h6>Enhanced Content - Timeline</h6></div></div><div class="content-block "> <ol class="timeline list with-bullets enhanced"> <li> <span class='date current-change'> 12/18/2024 </span> <span class='timeline'> <a href="/on/2024-12-18/title-27/chapter-I/subchapter-A/part-25">view on this date</a> </span> <span class='timeline'> <a data-diff-path="/compare/2024-12-18/to/2024-12-17/title-27/chapter-I/subchapter-A/part-25" href="#">view change <span class="hidden-xs hidden-sm">introduced</span></a> </span> <span class='timeline'> </span> </li> <li> <span class='date'> 12/06/2024 </span> <span class='timeline'> <a href="/on/2024-12-06/title-27/chapter-I/subchapter-A/part-25">view on this date</a> </span> <span class='timeline'> <a data-diff-path="/compare/2024-12-06/to/2024-12-05/title-27/chapter-I/subchapter-A/part-25" href="#">view change <span class="hidden-xs hidden-sm">introduced</span></a> </span> <span class='timeline'><a data-diff-path="/compare/current/to/2024-12-06/title-27/chapter-I/subchapter-A/part-25" href="#">compare to most recent</a></span> </li> <li> <span class='date'> 11/06/2024 </span> <span class='timeline'> <a href="/on/2024-11-06/title-27/chapter-I/subchapter-A/part-25">view on this date</a> </span> <span class='timeline'> <a data-diff-path="/compare/2024-11-06/to/2024-11-05/title-27/chapter-I/subchapter-A/part-25" href="#">view change <span class="hidden-xs hidden-sm">introduced</span></a> </span> <span class='timeline'><a data-diff-path="/compare/current/to/2024-11-06/title-27/chapter-I/subchapter-A/part-25" href="#">compare to most recent</a></span> </li> <li> <span class='date'> 5/23/2022 </span> <span class='timeline'> <a href="/on/2022-05-23/title-27/chapter-I/subchapter-A/part-25">view on this date</a> </span> <span class='timeline'> <a data-diff-path="/compare/2022-05-23/to/2022-05-22/title-27/chapter-I/subchapter-A/part-25" href="#">view change <span class="hidden-xs hidden-sm">introduced</span></a> </span> <span class='timeline'><a data-diff-path="/compare/current/to/2022-05-23/title-27/chapter-I/subchapter-A/part-25" href="#">compare to most recent</a></span> </li> <li> <span class='date'> 5/04/2020 </span> <span class='timeline'> <a href="/on/2020-05-04/title-27/chapter-I/subchapter-A/part-25">view on this date</a> </span> <span class='timeline'> <a data-diff-path="/compare/2020-05-04/to/2020-05-03/title-27/chapter-I/subchapter-A/part-25" href="#">view change <span class="hidden-xs hidden-sm">introduced</span></a> </span> <span class='timeline'><a data-diff-path="/compare/current/to/2020-05-04/title-27/chapter-I/subchapter-A/part-25" href="#">compare to most recent</a></span> </li> <li> <span class='date'> 12/05/2017 </span> <span class='timeline'> <a href="/on/2017-12-05/title-27/chapter-I/subchapter-A/part-25">view on this date</a> </span> <span class='timeline'> <a data-diff-path="/compare/2017-12-05/to/2017-12-04/title-27/chapter-I/subchapter-A/part-25" href="#">view change <span class="hidden-xs hidden-sm">introduced</span></a> </span> <span class='timeline'><a data-diff-path="/compare/current/to/2017-12-05/title-27/chapter-I/subchapter-A/part-25" href="#">compare to most recent</a></span> </li> <li> <span class='date'> 6/08/2017 </span> <span class='timeline'> <a href="/on/2017-06-08/title-27/chapter-I/subchapter-A/part-25">view on this date</a> </span> <span class='timeline'> <a data-diff-path="/compare/2017-06-08/to/2017-06-07/title-27/chapter-I/subchapter-A/part-25" href="#">view change <span class="hidden-xs hidden-sm">introduced</span></a> </span> <span class='timeline'><a data-diff-path="/compare/current/to/2017-06-08/title-27/chapter-I/subchapter-A/part-25" href="#">compare to most recent</a></span> </li> <li> <span class='date'> 2/22/2017 </span> <span class='timeline'> <a href="/on/2017-02-22/title-27/chapter-I/subchapter-A/part-25">view on this date</a> </span> <span class='timeline'> <a data-diff-path="/compare/2017-02-22/to/2017-02-21/title-27/chapter-I/subchapter-A/part-25" href="#">view change <span class="hidden-xs hidden-sm">introduced</span></a> </span> <span class='timeline'><a data-diff-path="/compare/current/to/2017-02-22/title-27/chapter-I/subchapter-A/part-25" href="#">compare to most recent</a></span> </li> <li> <span class='date'> 1/04/2017 </span> <span class='timeline'> <a href="/on/2017-01-04/title-27/chapter-I/subchapter-A/part-25">view on this date</a> </span> <span class='timeline'> <a data-diff-path="/compare/2017-01-04/to/2017-01-03/title-27/chapter-I/subchapter-A/part-25" href="#">view change <span class="hidden-xs hidden-sm">introduced</span></a> </span> <span class='timeline'><a data-diff-path="/compare/current/to/2017-01-04/title-27/chapter-I/subchapter-A/part-25" href="#">compare to most recent</a></span> </li> </ol> </div><div class="seal-block seal-block-footer"><h6>Enhanced Content - Timeline</h6></div></div></li> <li class="enhanced " id="utility-nav-go-to-date" tabindex="0"><span role="button" aria-label="Go to Date" data-delay="{"show":300,"hide":0}" data-toggle="tooltip" data-placement="top" data-title="Go to Date" class="icon-ecfr icon-ecfr-calendar-alt "></span><span class="content-nav-label " role="button">Go to Date</span><div class="box box-enhanced box-full dropdown-menu dropdown-menu-right" role="menu"><div class="seal-block seal-block-header"><div class="seal-content"><h6>Enhanced Content - Go to Date</h6></div></div><div class="content-block "> <form class="simple_form form-horizontal go-to-date" id="go-to-date-form" autocomplete="off" novalidate="novalidate" action="#" accept-charset="UTF-8" method="get"> <div class="form-group bootstrap_datepicker optional go_to_date_date"><label class="control-label bootstrap_datepicker optional" for="go_to_date_date">Date</label><div class='input-group'> <input class="form-control bootstrap_datepicker optional bootstrap-datepicker" data-date-start-date="1/03/2017" data-date-force-parse="false" data-date-assume-nearby-year="true" data-date-format="mm/dd/yyyy" data-date-autoclose="true" data-provide="datepicker" type="text" name="go_to_date[date_box]" id="go_to_date_date_box" /> <span class='input-group-addon calendar-btn'><span class='glyphicon glyphicon-calendar'></span></span> </div> <input class="form-control bootstrap_datepicker optional" data-date-start-date="1/03/2017" data-date-force-parse="false" data-date-assume-nearby-year="true" data-date-format="mm/dd/yyyy" data-date-autoclose="true" data-provide="datepicker" id="date_hidden" value="" autocomplete="off" type="hidden" name="go_to_date[date]" /> </div> <input type="submit" name="commit" value="Go to date" class="btn btn-default btn btn-primary-alt btn-medium" data-disable-with="Go to date" /> </form> </div><div class="seal-block seal-block-footer"><h6>Enhanced Content - Go to Date</h6></div></div></li> <li class="enhanced " id="utility-nav-compare" tabindex="0"><span role="button" aria-label="Compare Dates" data-delay="{"show":300,"hide":0}" data-toggle="tooltip" data-placement="top" data-title="Compare Dates" class="icon-ecfr icon-ecfr-forking "></span><span class="content-nav-label " role="button">Compare Dates</span><div class="box box-enhanced box-full dropdown-menu dropdown-menu-right" role="menu"><div class="seal-block seal-block-header"><div class="seal-content"><h6>Enhanced Content - Compare Dates</h6></div></div><div class="content-block "> <form class="simple_form form-horizontal compare-content" id="new_compare" autocomplete="off" novalidate="novalidate" action="/compare" accept-charset="UTF-8" method="post"> <div class="form-group bootstrap_datepicker optional compare_from"><label class="control-label bootstrap_datepicker optional" for="compare_from">Compare</label><div class='input-group'> <input class="form-control bootstrap_datepicker optional bootstrap-datepicker" data-date-start-date="1/03/2017" data-date-force-parse="false" data-date-assume-nearby-year="true" data-date-format="mm/dd/yyyy" data-date-autoclose="true" data-provide="datepicker" type="text" name="compare[from_box]" id="compare_from_box" /> <span class='input-group-addon calendar-btn'><span class='glyphicon glyphicon-calendar'></span></span> </div> <input class="form-control bootstrap_datepicker optional" data-date-start-date="1/03/2017" data-date-force-parse="false" data-date-assume-nearby-year="true" data-date-format="mm/dd/yyyy" data-date-autoclose="true" data-provide="datepicker" id="from_hidden" value="" autocomplete="off" type="hidden" name="compare[from]" /> </div> <div class="form-group bootstrap_datepicker optional compare_to"><label class="control-label bootstrap_datepicker optional" for="compare_to">to</label><div class='input-group'> <input class="form-control bootstrap_datepicker optional bootstrap-datepicker" data-date-start-date="1/03/2017" data-date-force-parse="false" data-date-assume-nearby-year="true" data-date-format="mm/dd/yyyy" data-date-autoclose="true" data-provide="datepicker" type="text" value="02/12/2025" name="compare[to_box]" id="compare_to_box" /> <span class='input-group-addon calendar-btn'><span class='glyphicon glyphicon-calendar'></span></span> </div> <input class="form-control bootstrap_datepicker optional" data-date-start-date="1/03/2017" data-date-force-parse="false" data-date-assume-nearby-year="true" data-date-format="mm/dd/yyyy" data-date-autoclose="true" data-provide="datepicker" id="to_hidden" value="2025-02-12" autocomplete="off" type="hidden" name="compare[to]" /> </div> <div class="form-group hidden compare_hierarchy"><input class="form-control hidden" autocomplete="off" type="hidden" value="{"title":"27","chapter":"I","subchapter":"A","part":"25","complete":true}" name="compare[hierarchy]" id="compare_hierarchy" /></div> <div class="form-group hidden compare_view_mode"><input class="form-control hidden" autocomplete="off" type="hidden" name="compare[view_mode]" id="compare_view_mode" /></div> <input type="submit" name="commit" value="Compare Dates" class="btn btn-default btn btn-primary-alt btn-medium" data-disable-with="Compare Dates" /> </form> <form class="simple_form compare-style-choices" id="new_compare_style_choices" novalidate="novalidate" action="#" accept-charset="UTF-8" method="get"> <div class="form-group radio_buttons optional compare_style_choices_diff_color"><label class="control-label radio_buttons optional">Show changes as:</label><span class="radio"><label for="compare_style_choices_diff_color_rg-diff"><input class="radio_buttons optional" type="radio" value="rg-diff" checked="checked" name="compare_style_choices[diff_color]" id="compare_style_choices_diff_color_rg-diff" />red/green</label></span><span class="radio"><label for="compare_style_choices_diff_color_po-diff"><input class="radio_buttons optional" type="radio" value="po-diff" name="compare_style_choices[diff_color]" id="compare_style_choices_diff_color_po-diff" />purple/orange</label></span></div> <div class="form-group radio_buttons optional compare_style_choices_strikethrough"><label class="control-label radio_buttons optional">Show strike-through for removed content</label><span class="radio"><label for="compare_style_choices_strikethrough_true"><input class="radio_buttons optional" type="radio" value="true" checked="checked" name="compare_style_choices[strikethrough]" id="compare_style_choices_strikethrough_true" />yes</label></span><span class="radio"><label for="compare_style_choices_strikethrough_false"><input class="radio_buttons optional" readonly="readonly" type="radio" value="false" name="compare_style_choices[strikethrough]" id="compare_style_choices_strikethrough_false" />no</label></span></div> </form></div><div class="seal-block seal-block-footer"><h6>Enhanced Content - Compare Dates</h6></div></div></li> <li class="divider"></li> <li class="enhanced published-edition" id="" tabindex="0"><span role="button" aria-label="Published Edition" data-delay="{"show":300,"hide":0}" data-toggle="tooltip" data-placement="top" data-title="Published Edition" class="icon-ecfr icon-ecfr-doc-pdf "></span><span class="content-nav-label " role="button">Published Edition</span><div class="box box-enhanced box-full dropdown-menu dropdown-menu-right" role="menu"><div class="seal-block seal-block-header"><div class="seal-content"><h6>Enhanced Content - Published Edition</h6></div></div><div class="content-block "> <p> View the most recent official publication: </p> <ul class="list with-bullets enhanced"> <li> <a data-turbo="false" href="https://www.govinfo.gov/app/collection/cfr/2025">View Title 27 on govinfo.gov</a> </li> <li> <a data-turbo="false" href="https://www.govinfo.gov/link/cfr/27/25?link-type=pdf&year=mostrecent">View the PDF for 27 CFR Part 25</a> </li> </ul> <p> These links go to the official, published CFR, which is updated annually. As a result, it may not include the most recent changes applied to the CFR. <a href="https://www.govinfo.gov/help/cfr#about">Learn more</a>. </p> </div><div class="seal-block seal-block-footer"><h6>Enhanced Content - Published Edition</h6></div></div></li> <li class="divider"></li> <li class="enhanced developer-tools" id="" tabindex="0"><span role="button" aria-label="Developer Tools" data-delay="{"show":300,"hide":0}" data-toggle="tooltip" data-placement="top" data-title="Developer Tools" class="icon-ecfr icon-ecfr-console "></span><span class="content-nav-label " role="button">Developer Tools</span><div class="box box-enhanced box-full dropdown-menu dropdown-menu-right" role="menu"><div class="seal-block seal-block-header"><div class="seal-content"><h6>Enhanced Content - Developer Tools</h6></div></div><div class="content-block "> <p> This document is available in the following developer friendly formats: </p> <ul class="list with-bullets enhanced"> <li><a data-turbo="false" href="/api/versioner/v1/structure/2025-02-13/title-27.json">Hierarchy JSON - Title 27</a></li> <li><a data-turbo="false" href="/api/renderer/v1/content/enhanced/2025-02-13/title-27?part=25">Content HTML - Part 25</a></li> <li><a data-turbo="false" href="/api/versioner/v1/full/2025-02-13/title-27.xml?part=25">Content XML - Part 25</a></li> </ul> <p> Information and documentation can be found in our <a href="/reader-aids/ecfr-developer-resources">developer resources</a>. </p> </div><div class="seal-block seal-block-footer"><h6>Enhanced Content - Developer Tools</h6></div></div></li> </ul> </div> <div class="col-xs-9 col-sm-10 content-col"> <div class="box box-published no-print-header compare-settings"><div class="seal-block seal-block-header"><div class="seal-content"><h6>eCFR Content</h6><div class="row seal-meta"><div class="seal-desc col-md-12 col-xs-12"><p><p>The <em>Code of Federal Regulations</em> (CFR) is the official legal print publication containing the codification of the general and permanent rules published in the <em>Federal Register</em> by the departments and agencies of the Federal Government. The Electronic Code of Federal Regulations (eCFR) is a continuously updated online version of the CFR. It is not an official legal edition of the CFR.</p> <p><a href='/reader-aids/understanding-the-ecfr/what-is-the-ecfr'>Learn more</a> about the eCFR, its status, and the editorial process.<p></p></div></div></div></div><div class="content-block "> <div class="box box-enhanced slim toc-link no-footer"><div class="seal-block seal-block-header"><div class="seal-content"><h6>Enhanced Content</h6></div></div><div class="content-block "> <span class="icon-ecfr icon-ecfr-book "></span> View <a id="toc-utility-nav-link" href="">table of contents</a> for this page. </div><div class="seal-block seal-block-footer"></div></div> <div class="part" id="part-25"><h1 data-hierarchy-metadata="{"path":"/current/title-27/part-25","citation":"27 CFR Part 25"}">PART 25—BEER </h1> <div class="authority"><h4 class="inline-header">Authority:</h4><p class="inline-paragraph"><a href="https://www.govinfo.gov/link/uscode/19/81c" class="usc external" target="_blank" rel="noopener noreferrer">19 U.S.C. 81c</a>; <a href="https://www.govinfo.gov/link/uscode/26/5002" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5002</a>, <a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">5051-5054</a>, <a href="https://www.govinfo.gov/link/uscode/26/5056" class="usc external" target="_blank" rel="noopener noreferrer">5056</a>, <a href="https://www.govinfo.gov/link/uscode/26/5061" class="usc external" target="_blank" rel="noopener noreferrer">5061</a>, <a href="https://www.govinfo.gov/link/uscode/26/5121" class="usc external" target="_blank" rel="noopener noreferrer">5121</a>, <a href="https://www.govinfo.gov/link/uscode/26/5122" class="usc external" target="_blank" rel="noopener noreferrer">5122-5124</a>, <a href="https://www.govinfo.gov/link/uscode/26/5222" class="usc external" target="_blank" rel="noopener noreferrer">5222</a>, <a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">5401-5403</a>, <a href="https://www.govinfo.gov/link/uscode/26/5411" class="usc external" target="_blank" rel="noopener noreferrer">5411-5417</a>, <a href="https://www.govinfo.gov/link/uscode/26/5551" class="usc external" target="_blank" rel="noopener noreferrer">5551</a>, <a href="https://www.govinfo.gov/link/uscode/26/5552" class="usc external" target="_blank" rel="noopener noreferrer">5552</a>, <a href="https://www.govinfo.gov/link/uscode/26/5555" class="usc external" target="_blank" rel="noopener noreferrer">5555</a>, <a href="https://www.govinfo.gov/link/uscode/26/5556" class="usc external" target="_blank" rel="noopener noreferrer">5556</a>, <a href="https://www.govinfo.gov/link/uscode/26/5671" class="usc external" target="_blank" rel="noopener noreferrer">5671</a>, <a href="https://www.govinfo.gov/link/uscode/26/5673" class="usc external" target="_blank" rel="noopener noreferrer">5673</a>, <a href="https://www.govinfo.gov/link/uscode/26/5684" class="usc external" target="_blank" rel="noopener noreferrer">5684</a>, <a href="https://www.govinfo.gov/link/uscode/26/6011" class="usc external" target="_blank" rel="noopener noreferrer">6011</a>, <a href="https://www.govinfo.gov/link/uscode/26/6061" class="usc external" target="_blank" rel="noopener noreferrer">6061</a>, <a href="https://www.govinfo.gov/link/uscode/26/6065" class="usc external" target="_blank" rel="noopener noreferrer">6065</a>, <a href="https://www.govinfo.gov/link/uscode/26/6091" class="usc external" target="_blank" rel="noopener noreferrer">6091</a>, <a href="https://www.govinfo.gov/link/uscode/26/6109" class="usc external" target="_blank" rel="noopener noreferrer">6109</a>, <a href="https://www.govinfo.gov/link/uscode/26/6151" class="usc external" target="_blank" rel="noopener noreferrer">6151</a>, <a href="https://www.govinfo.gov/link/uscode/26/6301" class="usc external" target="_blank" rel="noopener noreferrer">6301</a>, <a href="https://www.govinfo.gov/link/uscode/26/6302" class="usc external" target="_blank" rel="noopener noreferrer">6302</a>, <a href="https://www.govinfo.gov/link/uscode/26/6311" class="usc external" target="_blank" rel="noopener noreferrer">6311</a>, <a href="https://www.govinfo.gov/link/uscode/26/6313" class="usc external" target="_blank" rel="noopener noreferrer">6313</a>, <a href="https://www.govinfo.gov/link/uscode/26/6402" class="usc external" target="_blank" rel="noopener noreferrer">6402</a>, <a href="https://www.govinfo.gov/link/uscode/26/6651" class="usc external" target="_blank" rel="noopener noreferrer">6651</a>, <a href="https://www.govinfo.gov/link/uscode/26/6656" class="usc external" target="_blank" rel="noopener noreferrer">6656</a>, <a href="https://www.govinfo.gov/link/uscode/26/6676" class="usc external" target="_blank" rel="noopener noreferrer">6676</a>, <a href="https://www.govinfo.gov/link/uscode/26/6806" class="usc external" target="_blank" rel="noopener noreferrer">6806</a>, <a href="https://www.govinfo.gov/link/uscode/26/7342" class="usc external" target="_blank" rel="noopener noreferrer">7342</a>, <a href="https://www.govinfo.gov/link/uscode/26/7606" class="usc external" target="_blank" rel="noopener noreferrer">7606</a>, <a href="https://www.govinfo.gov/link/uscode/26/7805" class="usc external" target="_blank" rel="noopener noreferrer">7805</a>; <a href="https://www.govinfo.gov/link/uscode/31/9301" class="usc external" target="_blank" rel="noopener noreferrer">31 U.S.C. 9301</a>, <a href="https://www.govinfo.gov/link/uscode/31/9303" class="usc external" target="_blank" rel="noopener noreferrer">9303-9308</a>. </p></div> <div class="source"><h4 class="inline-header">Source:</h4><p class="inline-paragraph">T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, unless otherwise noted. </p></div> <div class="editorial-note"><div class="box box-published no-footer"><div class="seal-block seal-block-header"><div class="seal-content"><h6>Editorial Note</h6></div></div><div class="content-block "><h4 class="inline-header">Editorial Note:</h4> <p class="inline-paragraph">Nomenclature changes to part 25 appear by T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5478" class="fr-reference" data-reference="66 FR 5478">66 FR 5478</a>, <a href="https://www.federalregister.gov/citation/66-FR-5479" class="fr-reference" data-reference="66 FR 5479">5479</a>, Jan. 19, 2001.</p></div></div></div> <div class="subpart" id="subpart-A"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-A","citation":"27 CFR Part 25 Subpart A"}">Subpart A—Scope of Regulations</h2> <div class="section" id="25.1"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.1","citation":"27 CFR 25.1"}'>§ 25.1 Production and removal of beer.</h4> <p>The regulations in this part relate to beer and cereal beverages and cover the location, construction, equipment, operations and qualifications of breweries and pilot brewing plants.</p> </div> <div class="section" id="25.2"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.2","citation":"27 CFR 25.2"}'>§ 25.2 Territorial extent.</h4> <p>This part applies to the several States of the United States and the District of Columbia.</p> </div> <div class="section" id="25.3"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.3","citation":"27 CFR 25.3"}'>§ 25.3 Forms prescribed.</h4> <div id="p-25.3(a)"> <p class="indent-1" data-title="25.3(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> The appropriate TTB officer is authorized to prescribe all forms required by this part, including bonds, applications, notices, reports, returns, and records. All of the information called for in each form shall be furnished as indicated by the headings on the form and the instructions on or pertaining to the form. In addition, information called for in each form shall be furnished as required by this part. The form will be filed in accordance with the instructions for the form.</p> </div> <div id="p-25.3(b)"><p class="indent-1" data-title="25.3(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> Forms prescribed by this part are available for printing through the TTB Web site (<em><a href="https://www.ttb.gov" class="external" target="_blank" rel="noopener noreferrer">https://www.ttb.gov</a></em>) or by mailing a request to the Alcohol and Tobacco Tax and Trade Bureau, National Revenue Center, 550 Main Street, Room 8970, Cincinnati, OH 45202.</p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986; <a href="https://www.federalregister.gov/citation/51-FR-10540" class="fr-reference" data-reference="51 FR 10540">51 FR 10540</a>, Mar. 27, 1986, as amended by T.D. 372, <a href="https://www.federalregister.gov/citation/61-FR-20724" class="fr-reference" data-reference="61 FR 20724">61 FR 20724</a>, May 8, 1996; T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5478" class="fr-reference" data-reference="66 FR 5478">66 FR 5478</a>, Jan. 19, 2001; T.D. TTB-44, <a href="https://www.federalregister.gov/citation/71-FR-16941" class="fr-reference" data-reference="71 FR 16941">71 FR 16941</a>, Apr. 4, 2006; T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 6, 2024] </p> </div> <div class="section" id="25.4"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.4","citation":"27 CFR 25.4"}'>§ 25.4 Related regulations.</h4> <p>Regulations relating to this part are listed below:</p> <div class="extract"> <p class="flush-paragraph-1"><a href="/current/title-27/part-7" class="cfr external">27 CFR Part 7</a>—Labeling and Advertising of Malt Beverages. </p> <p class="flush-paragraph-1"><a href="/current/title-27/part-28" class="cfr external">27 CFR Part 28</a>—Exportation of Alcohol. </p> <p class="flush-paragraph-1"><a href="/current/title-27/part-29" class="cfr external">27 CFR Part 29</a>—Stills and Miscellaneous Regulations. </p> <p class="flush-paragraph-1"><a href="/current/title-31/part-225" class="cfr external">31 CFR Part 225</a>—Acceptance of Bonds Secured by Government Obligations in Lieu of Bonds with Sureties.</p> </div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-462, <a href="https://www.federalregister.gov/citation/66-FR-42737" class="fr-reference" data-reference="66 FR 42737">66 FR 42737</a>, Aug. 15, 2001; T.D. TTB-8, <a href="https://www.federalregister.gov/citation/69-FR-3830" class="fr-reference" data-reference="69 FR 3830">69 FR 3830</a>, Jan. 27, 2004; T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1126" class="fr-reference" data-reference="82 FR 1126">82 FR 1126</a>, Jan. 4, 2017] </p> </div> <div class="section" id="25.5"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.5","citation":"27 CFR 25.5"}'>§ 25.5 OMB control numbers assigned under the Paperwork Reduction Act.</h4> <div id="p-25.5(a)"> <p class="indent-1" data-title="25.5(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Purpose.</em> This section collects and displays the control numbers assigned to information collection requirements by the Office of Management and Budget contained in <a href="/current/title-27/part-25" class="cfr external">27 CFR Part 25</a> under the Paperwork Reduction Act of 1980, Pub. L. 96-511.</p> </div> <div id="p-25.5(b)"> <p class="indent-1" data-title="25.5(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Display, OMB control number 1512-0045.</em> OMB control number 1512-0045 is assigned to the following sections in <a href="/current/title-27/section-25.23" class="cfr external">27 CFR Part 25: §§ 25.23</a>, <a href="/current/title-27/section-25.25" class="cfr external">25.25</a>, <a href="/current/title-27/section-25.52" class="cfr external">25.52</a>, <a href="/current/title-27/section-25.61" class="cfr external">25.61</a>, <a href="/current/title-27/section-25.62" class="cfr external">25.62</a>, <a href="/current/title-27/section-25.64" class="cfr external">25.64</a>, <a href="/current/title-27/section-25.66" class="cfr external">25.66</a>, <a href="/current/title-27/section-25.67" class="cfr external">25.67</a>, <a href="/current/title-27/section-25.68" class="cfr external">25.68</a>, <a href="/current/title-27/section-25.71" class="cfr external">25.71</a>, <a href="/current/title-27/section-25.72" class="cfr external">25.72</a>, <a href="/current/title-27/section-25.73" class="cfr external">25.73</a>, <a href="/current/title-27/section-25.74" class="cfr external">25.74</a>, <a href="/current/title-27/section-25.75" class="cfr external">25.75</a>, <a href="/current/title-27/section-25.76" class="cfr external">25.76</a>, <a href="/current/title-27/section-25.77" class="cfr external">25.77</a>, <a href="/current/title-27/section-25.78" class="cfr external">25.78</a>, <a href="/current/title-27/section-25.81" class="cfr external">25.81</a>, <a href="/current/title-27/section-25.85" class="cfr external">25.85</a>, <a href="/current/title-27/section-25.103" class="cfr external">25.103</a>, <a href="/current/title-27/section-25.114" class="cfr external">25.114</a>, <a href="/current/title-27/section-25.141" class="cfr external">25.141</a>, <a href="/current/title-27/section-25.142" class="cfr external">25.142</a>, <a href="/current/title-27/section-25.144" class="cfr external">25.144</a>, <a href="/current/title-27/section-25.158" class="cfr external">25.158</a>, <a href="/current/title-27/section-25.167" class="cfr external">25.167</a>, <a href="/current/title-27/section-25.184" class="cfr external">25.184</a>, <a href="/current/title-27/section-25.213" class="cfr external">25.213</a>, <a href="/current/title-27/section-25.222" class="cfr external">25.222</a>, <a href="/current/title-27/section-25.225" class="cfr external">25.225</a>, <a href="/current/title-27/section-25.272" class="cfr external">25.272</a>, <a href="/current/title-27/section-25.273" class="cfr external">25.273</a>, <a href="/current/title-27/section-25.277" class="cfr external">25.277</a>, <a href="/current/title-27/section-25.282" class="cfr external">25.282</a>, <a href="/current/title-27/section-25.299" class="cfr external">25.299</a>.</p> </div> <div id="p-25.5(c)"> <p class="indent-1" data-title="25.5(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Display, OMB control number 1512-0052.</em> OMB control number 1512-0052 is assigned to the following sections in <a href="/current/title-27/section-25.296#p-25.296(b)" class="cfr external">27 CFR Part 25: §§ 25.296(b)</a>, <a href="/current/title-27/section-25.297" class="cfr external">25.297</a>.</p> </div> <div id="p-25.5(d)"> <p class="indent-1" data-title="25.5(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Display, OMB control number 1512-0079.</em> OMB control number 1512-0079 is assigned to the following section in <a href="/current/title-27/section-25.65" class="cfr external">27 CFR Part 25: § 25.65</a>.</p> </div> <div id="p-25.5(e)"> <p class="indent-1" data-title="25.5(e)"><span class="paragraph-hierarchy"><span class="paren">(</span>e<span class="paren">)</span></span> <em class="paragraph-heading">Display, OMB control number 1512-0141.</em> OMB control number 1512-0141 is assigned to the following sections in <a href="/current/title-27/section-25.281" class="cfr external">27 CFR Part 25: §§ 25.281</a>, <a href="/current/title-27/section-25.282" class="cfr external">25.282</a>, <a href="/current/title-27/section-25.286" class="cfr external">25.286</a>.</p> </div> <div id="p-25.5(f)"> <p class="indent-1" data-title="25.5(f)"><span class="paragraph-hierarchy"><span class="paren">(</span>f<span class="paren">)</span></span> <em class="paragraph-heading">Display, OMB control number 1512-0333.</em> OMB control number 1512-0333 is assigned to the following sections in <a href="/current/title-27/section-25.42" class="cfr external">27 CFR Part 25: §§ 25.42</a>, <a href="/current/title-27/section-25.142" class="cfr external">25.142</a>, <a href="/current/title-27/section-25.186" class="cfr external">25.186</a>, <a href="/current/title-27/section-25.192" class="cfr external">25.192</a>, <a href="/current/title-27/section-25.195" class="cfr external">25.195</a>, <a href="/current/title-27/section-25.196" class="cfr external">25.196</a>, <a href="/current/title-27/section-25.211" class="cfr external">25.211</a>, <a href="/current/title-27/section-25.252" class="cfr external">25.252</a>, <a href="/current/title-27/section-25.264" class="cfr external">25.264</a>, <a href="/current/title-27/section-25.276" class="cfr external">25.276</a>, <a href="/current/title-27/section-25.284" class="cfr external">25.284</a>, <a href="/current/title-27/section-25.291" class="cfr external">25.291</a>, <a href="/current/title-27/section-25.292" class="cfr external">25.292</a>, <a href="/current/title-27/section-25.293" class="cfr external">25.293</a>, <a href="/current/title-27/section-25.294" class="cfr external">25.294</a>, <a href="/current/title-27/section-25.295" class="cfr external">25.295</a>, <a href="/current/title-27/section-25.296#p-25.296(a)" class="cfr external">25.296(a)</a>, <a href="/current/title-27/section-25.300" class="cfr external">25.300</a>, <a href="/current/title-27/section-25.301" class="cfr external">25.301</a>.</p> </div> <div id="p-25.5(g)"> <p class="indent-1" data-title="25.5(g)"><span class="paragraph-hierarchy"><span class="paren">(</span>g<span class="paren">)</span></span> <em class="paragraph-heading">Display, OMB control number 1512-0457.</em> OMB control number 1512-0457 is assigned to the following section in <a href="/current/title-27/section-25.165" class="cfr external">27 CFR Part 25: § 25.165</a>.</p> </div> <div id="p-25.5(h)"> <p class="indent-1" data-title="25.5(h)"><span class="paragraph-hierarchy"><span class="paren">(</span>h<span class="paren">)</span></span> <em class="paragraph-heading">Display, OMB control number 1512-0467.</em> OMB control number 1512-0467 is assigned to the following sections in <a href="/current/title-27/section-25.122" class="cfr external">27 CFR Part 25: §§ 25.122</a>, <a href="/current/title-27/section-25.160" class="cfr external">25.160</a>, <a href="/current/title-27/section-25.163" class="cfr external">25.163</a>, <a href="/current/title-27/section-25.164" class="cfr external">25.164</a>, <a href="/current/title-27/section-25.165" class="cfr external">25.165</a>, <a href="/current/title-27/section-25.166" class="cfr external">25.166</a>, <a href="/current/title-27/section-25.167" class="cfr external">25.167</a>, <a href="/current/title-27/section-25.168" class="cfr external">25.168</a>, <a href="/current/title-27/section-25.175" class="cfr external">25.175</a>, <a href="/current/title-27/section-25.224" class="cfr external">25.224</a>, <a href="/current/title-27/section-25.284" class="cfr external">25.284</a>, <a href="/current/title-27/section-25.285" class="cfr external">25.285</a>, <a href="/current/title-27/section-25.298" class="cfr external">25.298</a>.</p> </div> <div id="p-25.5(i)"> <p class="indent-1" data-title="25.5(i)"><span class="paragraph-hierarchy"><span class="paren">(</span>i<span class="paren">)</span></span> <em class="paragraph-heading">Display, OMB control number 1512-0472.</em> OMB control number 1512-0472 is assigned to the following sections in <a href="/current/title-27/section-25.111" class="cfr external">27 CFR Part 25: §§ 25.111</a>, <a href="/current/title-27/section-25.112" class="cfr external">25.112</a>, <a href="/current/title-27/section-25.113" class="cfr external">25.113</a>, <a href="/current/title-27/section-25.114" class="cfr external">25.114</a>, <a href="/current/title-27/section-25.117" class="cfr external">25.117</a>, <a href="/current/title-27/section-25.118" class="cfr external">25.118</a>, <a href="/current/title-27/section-25.119" class="cfr external">25.119</a>, <a href="/current/title-27/section-25.121" class="cfr external">25.121</a>, <a href="/current/title-27/section-25.126" class="cfr external">25.126</a>, <a href="/current/title-27/section-25.127" class="cfr external">25.127</a>, <a href="/current/title-27/section-25.131" class="cfr external">25.131</a>, <a href="/current/title-27/section-25.132" class="cfr external">25.132</a>, <a href="/current/title-27/section-25.133" class="cfr external">25.133</a>, <a href="/current/title-27/section-25.134" class="cfr external">25.134</a>.</p> </div> <div id="p-25.5(j)"><p class="indent-1" data-title="25.5(j)"><span class="paragraph-hierarchy"><span class="paren">(</span>j<span class="paren">)</span></span> <em class="paragraph-heading">Display, OMB control number 1512-0478.</em> OMB control number 1512-0478 is assigned to the following sections in <a href="/current/title-27/section-25.24" class="cfr external">27 CFR Part 25: §§ 25.24</a>, <a href="/current/title-27/section-25.35" class="cfr external">25.35</a>, <a href="/current/title-27/section-25.141" class="cfr external">25.141</a>, <a href="/current/title-27/section-25.142" class="cfr external">25.142</a>, <a href="/current/title-27/section-25.143" class="cfr external">25.143</a>, <a href="/current/title-27/section-25.145" class="cfr external">25.145</a>, <a href="/current/title-27/section-25.192" class="cfr external">25.192</a>, <a href="/current/title-27/section-25.196" class="cfr external">25.196</a>, <a href="/current/title-27/section-25.231" class="cfr external">25.231</a>, <a href="/current/title-27/section-25.242" class="cfr external">25.242</a>, <a href="/current/title-27/section-25.251" class="cfr external">25.251</a>, <a href="/current/title-27/section-25.263" class="cfr external">25.263</a>.</p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986; <a href="https://www.federalregister.gov/citation/51-FR-10540" class="fr-reference" data-reference="51 FR 10540">51 FR 10540</a>, Mar. 27, 1986; T.D. ATF-268, <a href="https://www.federalregister.gov/citation/53-FR-8628" class="fr-reference" data-reference="53 FR 8628">53 FR 8628</a>, Mar. 16, 1988] </p> </div> <div class="section" id="25.6"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.6","citation":"27 CFR 25.6"}'>§ 25.6 Delegations of the Administrator.</h4> <p>The regulatory authorities of the Administrator contained in this part are delegated to appropriate TTB officers. These TTB officers are specified in TTB Order 1135.25, Delegation of the Administrator's Authorities in <a href="/current/title-27/part-25" class="cfr external">27 CFR Part 25</a>, Beer. You may obtain a copy of this order by accessing the TTB Web site (<em><a href="https://www.ttb.gov" class="external" target="_blank" rel="noopener noreferrer">https://www.ttb.gov</a></em>) or by mailing a request to the Alcohol and Tobacco Tax and Trade Bureau, National Revenue Center, 550 Main Street, Room 8970, Cincinnati, OH 45202.</p> <p class="citation">[T.D. TTB-44, <a href="https://www.federalregister.gov/citation/71-FR-16941" class="fr-reference" data-reference="71 FR 16941">71 FR 16941</a>, Apr. 4, 2006, as amended by T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 6, 2024] </p> </div> </div> <div class="subpart" id="subpart-B"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-B","citation":"27 CFR Part 25 Subpart B"}">Subpart B—Definitions</h2> <div class="section" id="25.11"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.11","citation":"27 CFR 25.11"}'>§ 25.11 Meaning of terms.</h4> <p>When used in this part, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms have the meanings given in this section.</p> <div id="p-25.11(Administrator)"> <p class="indent-1" data-title="25.11 “Administrator”" data-term="true"><em class="paragraph-hierarchy">Administrator.</em> The Administrator, Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury, Washington, DC.</p> </div> <div id="p-25.11(Appropriate%20TTB%20officer)"> <p class="indent-1" data-title="25.11 “Appropriate TTB officer”" data-term="true"><em class="paragraph-hierarchy">Appropriate TTB officer.</em> An officer or employee of the Alcohol and Tobacco Tax and Trade Bureau (TTB) authorized to perform any functions relating to the administration or enforcement of this part by TTB Order 1135.25, Delegation of the Administrator's Authorities in <a href="/current/title-27/part-25" class="cfr external">27 CFR Part 25</a>, Beer.</p> </div> <div id="p-25.11(Balling)"> <p class="indent-1" data-title="25.11 “Balling”" data-term="true"><em class="paragraph-hierarchy">Balling.</em> The percent by weight of dissolved solids at 60 °F. present in wort and beer, usually determined by a balling saccharometer.</p> </div> <div id="p-25.11(Bank)"> <p class="indent-1" data-title="25.11 “Bank”" data-term="true"><em class="paragraph-hierarchy">Bank.</em> Any commercial bank.</p> </div> <div id="p-25.11(Banking%20day)"> <p class="indent-1" data-title="25.11 “Banking day”" data-term="true"><em class="paragraph-hierarchy">Banking day.</em> Any day during which a bank is open to the public for carrying on substantially all its banking functions.</p> </div> <div id="p-25.11(Barrel)"> <p class="indent-1" data-title="25.11 “Barrel”" data-term="true"><em class="paragraph-hierarchy">Barrel.</em> When used as a unit of measure, the quantity equal to 31 U.S. gallons. When used as a container, a consumer package or keg containing a quantity of beer listed in <a href="/current/title-27/section-25.156" class="cfr external">§ 25.156</a>, or other size authorized by the appropriate TTB officer.</p> </div> <div id="p-25.11(Beer)"> <p class="indent-1" data-title="25.11 “Beer”" data-term="true"><em class="paragraph-hierarchy">Beer.</em> Beer, ale, porter, stout, and other similar fermented beverages (including saké and similar products) of any name or description containing one-half of one percent or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any substitute for malt. Standards for the production of beer appear in <a href="/current/title-27/section-25.15" class="cfr external">§ 25.15</a>.</p> </div> <div id="p-25.11(Bonded%20premises%20of%20a%20distilled%20spirits%20plant)"> <p class="indent-1" data-title="25.11 “Bonded premises of a distilled spirits plant”" data-term="true"><em class="paragraph-hierarchy">Bonded premises of a distilled spirits plant.</em> The bonded premises of a distilled spirits plant as described in <a href="/current/title-27/part-19" class="cfr external">part 19 of this chapter</a>. This term includes premises described in the preceding sentence even if the distilled spirits plant proprietor, as authorized under the exemption set forth in <a href="/current/title-27/section-19.151#p-19.151(d)" class="cfr external">§ 19.151(d) of this chapter</a>, has not provided a bond for the premises.</p> </div> <div id="p-25.11(Bonded%20wine%20premises)"> <p class="indent-1" data-title="25.11 “Bonded wine premises”" data-term="true"><em class="paragraph-hierarchy">Bonded wine premises.</em> Bonded wine premises established under <a href="/current/title-27/part-24" class="cfr external">part 24 of this chapter</a>. This term includes premises described in the preceding sentence even if the proprietor, as authorized under the exemption set forth in <a href="/current/title-27/section-24.146#p-24.146(d)" class="cfr external">§ 24.146(d) of this chapter</a>, has not provided a bond for the premises.</p> </div> <div id="p-25.11(Bonded%20winery)"> <p class="indent-1" data-title="25.11 “Bonded winery”" data-term="true"><em class="paragraph-hierarchy">Bonded winery.</em> The premises of a bonded winery as described in <a href="/current/title-27/part-24" class="cfr external">part 24 of this chapter</a>. This term includes premises described in the preceding sentence even if the proprietor, as authorized under <a href="/current/title-27/section-24.146#p-24.146(d)" class="cfr external">§ 24.146(d) of this chapter</a>, has not provided a bond for the premises.</p> </div> <div id="p-25.11(Bottle)"> <p class="indent-1" data-title="25.11 “Bottle”" data-term="true"><em class="paragraph-hierarchy">Bottle.</em> A bottle, can or similar container.</p> </div> <div id="p-25.11(Bottling)"> <p class="indent-1" data-title="25.11 “Bottling”" data-term="true"><em class="paragraph-hierarchy">Bottling.</em> The filling of bottles, cans, and similar containers.</p> </div> <div id="p-25.11(Brewer)"> <p class="indent-1" data-title="25.11 “Brewer”" data-term="true"><em class="paragraph-hierarchy">Brewer.</em> Any person who brews beer (except a person who produces only beer exempt from tax under <a href="https://www.govinfo.gov/link/uscode/26/5053" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5053(e)</a>) and any person who produces beer for sale.</p> </div> <div id="p-25.11(Brewery)"> <p class="indent-1" data-title="25.11 “Brewery”" data-term="true"><em class="paragraph-hierarchy">Brewery.</em> The land and buildings described in the Brewer's Notice, Form 5130.10, where beer is to be produced and packaged.</p> </div> <div id="p-25.11(Brewing)"> <p class="indent-1" data-title="25.11 “Brewing”" data-term="true"><em class="paragraph-hierarchy">Brewing.</em> The production of beer for sale.</p> </div> <div id="p-25.11(Business%20day)"> <p class="indent-1" data-title="25.11 “Business day”" data-term="true"><em class="paragraph-hierarchy">Business day.</em> The 24-hour cycle of operations in effect at the brewery and described on the Brewer's Notice, Form 5130.10.</p> </div> <div id="p-25.11(Calendar%20quarter)"> <p class="indent-1" data-title="25.11 “Calendar quarter”" data-term="true"><em class="paragraph-hierarchy">Calendar quarter.</em> A 3-month period during the year as follows: January 1 through March 31; April 1 through June 30; July 1 through September 30; and October 1 through December 31.</p> </div> <div id="p-25.11(Cereal%20beverage)"> <p class="indent-1" data-title="25.11 “Cereal beverage”" data-term="true"><em class="paragraph-hierarchy">Cereal beverage.</em> A beverage, produced either wholly or in part from malt (or a substitute for malt), and either fermented or unfermented, which contains, when ready for consumption, less than one-half of 1 percent of alcohol by volume.</p> </div> <div id="p-25.11(Commercial%20bank)"> <p class="indent-1" data-title="25.11 “Commercial bank”" data-term="true"><em class="paragraph-hierarchy">Commercial bank.</em> A bank, whether or not a member of the Federal Reserve System, which has access to the Federal Reserve Communications System (FRCS) or Fedwire. The “FRCS” or “Fedwire” is a communications network that allows Federal Reserve System member banks to effect a transfer of funds for their customers (or other commercial banks) to the Treasury Account at the Federal Reserve Bank of New York.</p> </div> <div id="p-25.11(Concentrate)"> <p class="indent-1" data-title="25.11 “Concentrate”" data-term="true"><em class="paragraph-hierarchy">Concentrate.</em> Concentrate produced from beer by the removal of water under the provisions of <a href="/current/title-27/part-25/subpart-R" class="cfr external">subpart R of this part</a>. The processes of concentration of beer and reconstitution of beer are considered authorized processes in the production of beer.</p> </div> <div id="p-25.11(Director%20of%20the%20service%20center)"> <p class="indent-1" data-title="25.11 “Director of the service center”" data-term="true"><em class="paragraph-hierarchy">Director of the service center.</em> A Director of an Internal Revenue Service Center.</p> </div> <div id="p-25.11(District%20Director)"> <p class="indent-1" data-title="25.11 “District Director”" data-term="true"><em class="paragraph-hierarchy">District Director.</em> A district director of internal revenue.</p> </div> <div id="p-25.11(Electronic%20fund%20transfer%20or%20EFT)"> <p class="indent-1" data-title="25.11 “Electronic fund transfer or EFT”" data-term="true"><em class="paragraph-hierarchy">Electronic fund transfer or EFT.</em> Any transfer of funds made by a brewer's commercial bank, either directly or through a correspondent banking relationship, via the Federal Reserve Communications System (FRCS) or Fedwire to the Treasury Account at the Federal Reserve Bank of New York.</p> </div> <div id="p-25.11(Executed%20under%20penalties%20of%20perjury)"> <p class="indent-1" data-title="25.11 “Executed under penalties of perjury”" data-term="true"><em class="paragraph-hierarchy">Executed under penalties of perjury.</em> Signed with the prescribed declaration under the penalties of perjury as provided on or with respect to the return, claim, form, or other document or, when no form of declaration is prescribed, with the declaration: “I declare under the penalties of perjury that this ____________ (insert type of document such as statement, report, certificate, application, claim, or other document), including the documents submitted in support thereof, has been examined by me and, to the best of my knowledge and belief, is true, correct and complete.”</p> </div> <div id="p-25.11(Fiscal%20year)"> <p class="indent-1" data-title="25.11 “Fiscal year”" data-term="true"><em class="paragraph-hierarchy">Fiscal year.</em> The period which begins October 1 and ends on the following September 30.</p> </div> <div id="p-25.11(Gallon)"> <p class="indent-1" data-title="25.11 “Gallon”" data-term="true"><em class="paragraph-hierarchy">Gallon.</em> The liquid measure containing 231 cubic inches.</p> </div> <div id="p-25.11(Losses)"> <p class="indent-1" data-title="25.11 “Losses”" data-term="true"><em class="paragraph-hierarchy">Losses.</em> Known quantities of beer lost due to breakage, casualty, or other unusual cause.</p> </div> <div id="p-25.11(Package)"> <p class="indent-1" data-title="25.11 “Package”" data-term="true"><em class="paragraph-hierarchy">Package.</em> A bottle, can, keg, barrel, or other original consumer container.</p> </div> <div id="p-25.11(Packaging)"> <p class="indent-1" data-title="25.11 “Packaging”" data-term="true"><em class="paragraph-hierarchy">Packaging.</em> The filling of any package.</p> </div> <div id="p-25.11(Person)"> <p class="indent-1" data-title="25.11 “Person”" data-term="true"><em class="paragraph-hierarchy">Person.</em> An individual, trust, estate, partnership, association, company, or corporation.</p> </div> <div id="p-25.11(Racking)"> <p class="indent-1" data-title="25.11 “Racking”" data-term="true"><em class="paragraph-hierarchy">Racking.</em> The filling of kegs or barrels.</p> </div> <div id="p-25.11(Removed%20for%20consumption%20or%20sale)"> <p class="indent-1" data-title="25.11 “Removed for consumption or sale”" data-term="true"><em class="paragraph-hierarchy">Removed for consumption or sale.</em> Except when used with respect to beer removed without payment of tax as authorized by law, </p> <div id="p-25.11(Removed%20for%20consumption%20or%20sale)(a)"><p class="indent-2" data-title="25.11 “Removed for consumption or sale” (a)" data-disable="true"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> the sale and transfer of possession of beer for consumption at the brewery, or </p></div> <div id="p-25.11(Removed%20for%20consumption%20or%20sale)(b)"> <p class="indent-2" data-title="25.11 “Removed for consumption or sale” (b)" data-disable="true"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> any removal of beer from the brewery.</p> </div> </div> <div id="p-25.11(Secretary%20of%20the%20Treasury%20or%20Secretary)"> <p class="indent-1" data-title="25.11 “Secretary of the Treasury or Secretary”" data-term="true"><span class="paragraph-hierarchy"><em>Secretary of the Treasury</em> or <em>Secretary.</em></span> The Secretary of the Treasury or a delegate of the Secretary.</p> </div> <div id="p-25.11(Service%20center)"> <p class="indent-1" data-title="25.11 “Service center”" data-term="true"><em class="paragraph-hierarchy">Service center.</em> An Internal Revenue Service Center in any of the Internal Revenue regions.</p> </div> <div id="p-25.11(Shortage)"> <p class="indent-1" data-title="25.11 “Shortage”" data-term="true"><em class="paragraph-hierarchy">Shortage.</em> An unaccounted for discrepancy (missing quantity) of beer disclosed by physical inventory.</p> </div> <div id="p-25.11(This%20chapter)"> <p class="indent-1" data-title="25.11 “This chapter”" data-term="true"><em class="paragraph-hierarchy">This chapter.</em> <a href="/current/title-27" class="cfr external">Title 27, Code of Federal Regulations</a>, Chapter I (<a href="/current/title-27/chapter-I" class="cfr external">27 CFR Chapter I</a>).</p> </div> <div id="p-25.11(Treasury%20account)"> <p class="indent-1" data-title="25.11 “Treasury account”" data-term="true"><em class="paragraph-hierarchy">Treasury account.</em> The Department of the Treasury's General Account at the Federal Reserve Bank of New York.</p> </div> <div id="p-25.11(U.S.C)"> <p class="indent-1" data-title="25.11 “U.S.C”" data-term="true"><em class="paragraph-hierarchy">U.S.C.</em> The United States Code.</p> </div> <div id="p-25.11(Wort)"><p class="indent-1" data-title="25.11 “Wort”" data-term="true"><em class="paragraph-hierarchy">Wort.</em> The product of brewing before fermentation which results in beer.</p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-345, <a href="https://www.federalregister.gov/citation/58-FR-40357" class="fr-reference" data-reference="58 FR 40357">58 FR 40357</a>, July 28, 1993; T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5478" class="fr-reference" data-reference="66 FR 5478">66 FR 5478</a>, Jan. 19, 2001; T.D. TTB-21, <a href="https://www.federalregister.gov/citation/70-FR-235" class="fr-reference" data-reference="70 FR 235">70 FR 235</a>, Jan. 3, 2005; T.D. TTB-44, <a href="https://www.federalregister.gov/citation/71-FR-16941" class="fr-reference" data-reference="71 FR 16941">71 FR 16941</a>, Apr. 4, 2006; T.D. TTB-91, <a href="https://www.federalregister.gov/citation/76-FR-5478" class="fr-reference" data-reference="76 FR 5478">76 FR 5478</a>, Feb. 1, 2011; T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1126" class="fr-reference" data-reference="82 FR 1126">82 FR 1126</a>, Jan. 4, 2017; T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 6, 2024] </p> </div> <div class="subject-group" id="subject-group-ECFR6ebce257c6ef31d"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFR6ebce257c6ef31d","citation":"27 CFR Part 25 Subpart B - Standards for Beer"}">Standards for Beer</h3> <div class="section" id="25.15"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.15","citation":"27 CFR 25.15"}'>§ 25.15 Materials for the production of beer.</h4> <div id="p-25.15(a)"> <p class="indent-1" data-title="25.15(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> Beer must be brewed from malt or from substitutes for malt. Only rice, grain of any kind, bran, glucose, sugar, and molasses are substitutes for malt. In addition, you may also use the following materials as adjuncts in fermenting beer: honey, fruit, fruit juice, fruit concentrate, herbs, spices, and other food materials.</p> </div> <div id="p-25.15(b)"><p class="indent-1" data-title="25.15(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> You may use flavors and other nonbeverage ingredients containing alcohol in producing beer. Flavors and other nonbeverage ingredients containing alcohol may contribute no more than 49% of the overall alcohol content of the finished beer. For example, a finished beer that contains 5.0% alcohol by volume must derive a minimum of 2.55% alcohol by volume from the fermentation of ingredients at the brewery and may derive not more than 2.45% alcohol by volume from the addition of flavors and other nonbeverage ingredients containing alcohol. In the case of beer with an alcohol content of more than 6% by volume, no more than 1.5% of the volume of the beer may consist of alcohol derived from added flavors and other nonbeverage ingredients containing alcohol.</p></div> <p class="citation">[T.D. TTB-21, <a href="https://www.federalregister.gov/citation/70-FR-235" class="fr-reference" data-reference="70 FR 235">70 FR 235</a>, Jan. 3, 2005] </p> </div> </div> </div> <div class="subpart" id="subpart-C"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-C","citation":"27 CFR Part 25 Subpart C"}">Subpart C—Location and Use of Brewery</h2> <div class="section" id="25.21"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.21","citation":"27 CFR 25.21"}'>§ 25.21 Restrictions on location.</h4> <p>A brewery may not be established or operated in any dwelling house or on board any vessel or boat, or in any building or on any premises where the revenue will be jeopardized or the effective administration of this part will be hindered.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5402" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5402</a>)) </p></div> </div> <div class="section" id="25.22"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.22","citation":"27 CFR 25.22"}'>§ 25.22 Continuity of brewery.</h4> <p>Brewery premises will be unbroken except that they may be separated by public passageways, streets, highways, waterways, carrier rights-of-way, or partitions. If the brewery premises are separated, the parts will abut on the dividing medium and be adjacent to each other. If the brewer has facilities for loading, or for case packing or storage which are located within reasonable proximity to the brewery, the appropriate TTB officer may approve these facilities as part of the brewery if the revenue will not be jeopardized.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5402" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5402</a>)) </p></div> </div> <div class="section" id="25.23"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.23","citation":"27 CFR 25.23"}'>§ 25.23 Restrictions on use.</h4> <div id="p-25.23(a)"> <p class="indent-1" data-title="25.23(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Use of brewery in production of beer or cereal beverage.</em> A brewery may be used only for the following purposes involving the production of beer or cereal beverages:</p> <div id="p-25.23(a)(1)"> <p class="indent-2" data-title="25.23(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> For producing, packaging and storing beer, cereal beverages, vitamins, ice, malt, malt syrup, and other by-products of the brewing process, or soft drinks and other nonalcoholic beverages;</p> </div> <div id="p-25.23(a)(2)"> <p class="indent-2" data-title="25.23(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> For processing spent grain, carbon dioxide, and yeast; and</p> </div> <div id="p-25.23(a)(3)"> <p class="indent-2" data-title="25.23(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> For storing packages and supplies necessary or connected to brewery operations.</p> </div> </div> <div id="p-25.23(b)"> <p class="indent-1" data-title="25.23(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Other authorized uses.</em> A brewer may use a brewery for other purposes, not involving the production of beer or cereal beverage, upon approval from the appropriate TTB officer, if the purposes:</p> <div id="p-25.23(b)(1)"> <p class="indent-2" data-title="25.23(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Require the use of by-products or waste from the production of beer;</p> </div> <div id="p-25.23(b)(2)"> <p class="indent-2" data-title="25.23(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Utilize buildings, rooms, areas, or equipment not fully employed in the production or packaging of beer;</p> </div> <div id="p-25.23(b)(3)"> <p class="indent-2" data-title="25.23(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Are reasonably necessary to realize the maximum benefit from the premises and equipment and reduce the overhead of the brewery;</p> </div> <div id="p-25.23(b)(4)"> <p class="indent-2" data-title="25.23(b)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> Are in the public interest because of emergency conditions;</p> </div> <div id="p-25.23(b)(5)"> <p class="indent-2" data-title="25.23(b)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> Involve experiments or research projects related to equipment, materials, processes, products, by-products, or waste of the brewery; or</p> </div> <div id="p-25.23(b)(6)"> <p class="indent-2" data-title="25.23(b)(6)"><span class="paragraph-hierarchy"><span class="paren">(</span>6<span class="paren">)</span></span> Involve operation of a tavern on brewery premises in accordance with <a href="/current/title-27/section-25.25" class="cfr external">§ 25.25</a>.</p> </div> </div> <div id="p-25.23(c)"><p class="indent-1" data-title="25.23(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Application.</em> Except as provided in <a href="/current/title-27/section-25.25" class="cfr external">§ 25.25</a> for operation of a tavern on brewery premises, a brewer desiring to use a brewery for other purposes shall submit to the appropriate TTB officer , an application listing the purposes. The appropriate TTB officer will approve the application if the use for other purposes will not jeopardize the revenue or impede the effective administration of this part and is not contrary to specific provisions of law.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5411" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5411</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-268, <a href="https://www.federalregister.gov/citation/53-FR-8628" class="fr-reference" data-reference="53 FR 8628">53 FR 8628</a>, Mar. 16, 1988] </p> </div> <div class="section" id="25.24"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.24","citation":"27 CFR 25.24"}'>§ 25.24 Storage of beer.</h4> <div id="p-25.24(a)"> <p class="indent-1" data-title="25.24(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Taxpaid beer.</em> Beer of a brewer's own production on which the tax has been paid or determined may not be stored in the brewery, except as provided in <a href="/current/title-27/section-25.25" class="cfr external">§ 25.25</a> or <a href="/current/title-27/section-25.213" class="cfr external">§ 25.213</a>. Beer produced by other brewers may be stored at the brewery under the following conditions:</p> <div id="p-25.24(a)(1)"> <p class="indent-2" data-title="25.24(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Taxpaid beer will be segregated in such a manner as to preclude mixing with nontaxpaid beer;</p> </div> <div id="p-25.24(a)(2)"> <p class="indent-2" data-title="25.24(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> If required by <a href="/current/title-27/part-1" class="cfr external">part 1 of this chapter</a>, the brewer shall have a wholesalers or importers basic permit under the Federal Alcohol Administration Act, and keep records of the taxpaid beer as a wholesaler or importer under <a href="/current/title-27/part-31" class="cfr external">part 31 of this chapter</a>.</p> </div> <div id="p-25.24(a)(3)"> <p class="indent-2" data-title="25.24(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Taxpaid beer may be stored in packages;</p> </div> <div id="p-25.24(a)(4)"> <p class="indent-2" data-title="25.24(a)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> Taxpaid beer may not be relabeled;</p> </div> <div id="p-25.24(a)(5)"> <p class="indent-2" data-title="25.24(a)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> Taxpaid beer may not be shown on required brewery records; and</p> </div> <div id="p-25.24(a)(6)"> <p class="indent-2" data-title="25.24(a)(6)"><span class="paragraph-hierarchy"><span class="paren">(</span>6<span class="paren">)</span></span> The appropriate TTB officer may require physical segregation of taxpaid beer, or marking to show the status of taxpaid beer, if necessary to protect the revenue.</p> </div> </div> <div id="p-25.24(b)"><p class="indent-1" data-title="25.24(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Untaxpaid beer.</em> Packaged beer on which tax has not been paid or determined may be stored in any suitable location in the brewery.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5411" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5411</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-268, <a href="https://www.federalregister.gov/citation/53-FR-8628" class="fr-reference" data-reference="53 FR 8628">53 FR 8628</a>, Mar. 16, 1988; T.D. TTB-25, <a href="https://www.federalregister.gov/citation/70-FR-19883" class="fr-reference" data-reference="70 FR 19883">70 FR 19883</a>, Apr. 15, 2005; T.D. TTB-79, <a href="https://www.federalregister.gov/citation/74-FR-37404" class="fr-reference" data-reference="74 FR 37404">74 FR 37404</a>, July 28, 2009] </p> </div> <div class="section" id="25.25"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.25","citation":"27 CFR 25.25"}'>§ 25.25 Operation of a tavern on brewery premises.</h4> <div id="p-25.25(a)"> <p class="indent-1" data-title="25.25(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">General.</em> A brewer desiring to operate a tavern as an alternate use of brewery premises, shall submit a Brewer's Notice, Form 5130.10 containing the information required by <a href="/current/title-27/section-25.25#p-25.25(b)" class="cfr external">paragraph (b)</a> of this section. If the appropriate TTB officer finds that the operation of the tavern on brewery premises will not jeopardize the revenue or impede the effective administration of this part and is not contrary to specific provisions of law, the approval of the Brewer's Notice, Form 5130.10 shall constitute approval of the alternate use of brewery premises, in lieu of the application required by <a href="/current/title-27/section-25.23" class="cfr external">§ 25.23</a>. As used in this section, “tavern” means a portion of brewery premises where beer is sold to consumers. Food, and/or taxpaid wine, and/or taxpaid distilled spirits may also be sold at a tavern operated on brewery premises. Taxpaid beer produced by other brewers may be received, stored and sold on brewery premises in accordance with <a href="/current/title-27/section-25.24" class="cfr external">§ 25.24</a>.</p> </div> <div id="p-25.25(b)"> <p class="indent-1" data-title="25.25(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Brewer's Notice.</em> In preparing the Brewer's Notice, Form 5130.10, the applicant shall show the following information, in addition to the information required by the form:</p> <div id="p-25.25(b)(1)"> <p class="indent-2" data-title="25.25(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> The applicant shall identify the portion of the brewery which will be operated as a tavern by providing a diagram or narrative description of the boundaries of the tavern. The diagram or description shall identify areas of the brewery which are accessible to the public and areas which are not. The applicant shall describe security measures to be used to segregate public areas from non-public areas.</p> </div> <div id="p-25.25(b)(2)"> <p class="indent-2" data-title="25.25(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> The applicant shall describe in detail the method to be used for measuring beer for the purposes of tax determination.</p> </div> <div id="p-25.25(b)(3)"> <p class="indent-2" data-title="25.25(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> The applicant shall identify the tanks which will periodically contain tax-determined beer, and any other areas where tax-determined beer will be stored.</p> </div> </div> <div id="p-25.25(c)"> <p class="indent-1" data-title="25.25(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Procedures.</em> The following procedures shall apply to operation of a tavern on brewery premises:</p> <div id="p-25.25(c)(1)"> <p class="indent-2" data-title="25.25(c)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> The brewery shall have a suitable method for measurement of the beer, such as a meter or gauge glass. Tax determination shall consist of the measurement of the beer and the preparation of the brewer's record of tax determination, required by <a href="/current/title-27/section-25.292#p-25.292(a)(8)" class="cfr external">§ 25.292(a)(8)</a>. The taxes shall be determined prior to the time that the beer is dispensed into a container for consumption.</p> </div> <div id="p-25.25(c)(2)"> <p class="indent-2" data-title="25.25(c)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> If the brewer uses one or more tanks for tax determination, the following procedures shall apply:</p> <div id="p-25.25(c)(2)(i)"> <p class="indent-3" data-title="25.25(c)(2)(i)"><span class="paragraph-hierarchy"><span class="paren">(</span>i<span class="paren">)</span></span> Each such tank shall be durably marked with the words “tax-determination tank”;</p> </div> <div id="p-25.25(c)(2)(ii)"> <p class="indent-3" data-title="25.25(c)(2)(ii)"><span class="paragraph-hierarchy"><span class="paren">(</span>ii<span class="paren">)</span></span> The taxes shall be determined each time beer is added to a tax-determination tank; and</p> </div> <div id="p-25.25(c)(2)(iii)"> <p class="indent-3" data-title="25.25(c)(2)(iii)"><span class="paragraph-hierarchy"><span class="paren">(</span>iii<span class="paren">)</span></span> The brewer may never simultaneously pump into and out of a tax-determination tank.</p> </div> </div> <div id="p-25.25(c)(3)"> <p class="indent-2" data-title="25.25(c)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> A brewer qualified under this section may store, on brewery premises, tax-determined beer which is intended for sale at a tavern operated on brewery premises, in accordance with this section. The prohibition of <a href="/current/title-27/section-25.24" class="cfr external">§ 25.24</a> shall not apply to such tax-determined beer.</p> </div> <div id="p-25.25(c)(4)"><p class="indent-2" data-title="25.25(c)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> Beer consumed by employees and visitors in the brewery's tavern shall be beer on which the tax has been paid or determined.</p></div> </div> <p class="citation">[T.D. ATF-268, <a href="https://www.federalregister.gov/citation/53-FR-8628" class="fr-reference" data-reference="53 FR 8628">53 FR 8628</a>, Mar. 16, 1988] </p> </div> </div> <div class="subpart" id="subpart-D"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-D","citation":"27 CFR Part 25 Subpart D"}">Subpart D—Construction and Equipment</h2> <div class="subject-group" id="subject-group-ECFRae64db6cfadf742"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFRae64db6cfadf742","citation":"27 CFR Part 25 Subpart D - Construction"}">Construction</h3> <div class="section" id="25.31"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.31","citation":"27 CFR 25.31"}'>§ 25.31 Brewery buildings.</h4> <p>Brewery buildings shall be arranged and constructed to afford adequate protection to the revenue and to facilitate inspection by appropriate TTB officers.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5402" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5402</a>)) </p></div> </div> </div> <div class="subject-group" id="subject-group-ECFRa27be219f98433a"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFRa27be219f98433a","citation":"27 CFR Part 25 Subpart D - Equipment"}">Equipment</h3> <div class="section" id="25.35"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.35","citation":"27 CFR 25.35"}'>§ 25.35 Tanks.</h4> <p>Each stationary tank, vat, cask or other container used, or intended for use, as a receptacle for wort, beer or concentrate produced from beer shall:</p> <div id="p-25.35(a)"> <p class="indent-1" data-title="25.35(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> Be durably marked with a serial number and capacity; and</p> </div> <div id="p-25.35(b)"><p class="indent-1" data-title="25.35(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> Be equipped with a suitable measuring device. The brewer may provide meters or other suitable portable devices for measuring contents of tanks or containers in lieu of providing each tank or container with a measuring device.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5552" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5552</a>)) </p></div> </div> <div class="section" id="25.36"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.36","citation":"27 CFR 25.36"}'>§ 25.36 Empty container storage.</h4> <p>Empty barrels, kegs, bottles, other containers, or other supplies stored in the brewery will be segregated from filled containers.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5411" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5411</a>)) </p></div> </div> </div> </div> <div class="subpart" id="subpart-E"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-E","citation":"27 CFR Part 25 Subpart E"}">Subpart E—Measurement of Beer</h2> <div class="section" id="25.41"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.41","citation":"27 CFR 25.41"}'>§ 25.41 Measuring system required.</h4> <p>The brewer shall accurately and reliably measure the quantity of beer transferred from the brewery cellars for bottling and for racking. The brewer may use a measuring device, such as a meter or gauge glass, or any other suitable method.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5552" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5552</a>)) </p></div> </div> <div class="section" id="25.42"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.42","citation":"27 CFR 25.42"}'>§ 25.42 Testing of measuring devices.</h4> <div id="p-25.42(a)"> <p class="indent-1" data-title="25.42(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">General requirements.</em> If a measuring device such as a meter or gauge glass is used to measure beer, the brewer shall periodically test the measuring device and adjust or repair it, if necessary. The brewer shall keep records of tests available for inspection by appropriate TTB officers. Records of tests will include:</p> <div id="p-25.42(a)(1)"> <p class="indent-2" data-title="25.42(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Date of test;</p> </div> <div id="p-25.42(a)(2)"> <p class="indent-2" data-title="25.42(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Identity of meter or measuring device;</p> </div> <div id="p-25.42(a)(3)"> <p class="indent-2" data-title="25.42(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Result of test; and</p> </div> <div id="p-25.42(a)(4)"> <p class="indent-2" data-title="25.42(a)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> Corrective action taken, if necessary.</p> </div> </div> <div id="p-25.42(b)"> <p class="indent-1" data-title="25.42(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Requirements for beer meters.</em> The allowable variation for beer meters as established by testing may not exceed ±0.5 percent. If a meter test discloses an error in excess of the allowable variation, the brewer shall immediately adjust or repair the meter. Adjustments will reduce the error to as near zero as practicable.</p> </div> <div id="p-25.42(c)"><p class="indent-1" data-title="25.42(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Authority to require tests.</em> If the appropriate TTB officer has reason to believe that the accuracy or reliability of a measuring device is not being properly maintained, he or she may require the brewer to test the measuring device and, if necessary, adjust or repair the measuring device.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5552" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5552</a>)) </p></div> </div> </div> <div class="subpart" id="subpart-F"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-F","citation":"27 CFR Part 25 Subpart F"}">Subpart F—Miscellaneous Provisions</h2> <div class="section" id="25.51"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.51","citation":"27 CFR 25.51"}'>§ 25.51 Right of Entry and Examination.</h4> <p>An appropriate TTB officer may enter, during normal business hours, a brewery or other place where beer is stored and may, when the premises are open at other times, enter those premises in the performance of official duties. Appropriate TTB officers may make inspections as the appropriate TTB officer deems necessary to determine that operations are conducted in compliance with the law and this part. The owner of any building or place where beer is produced, made, or kept, or person having charge over such premises, who refuses to admit an appropriate TTB officer acting under <a href="https://www.govinfo.gov/link/uscode/26/7606" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 7606</a>, or who refuses to permit an appropriate TTB officer to examine beer must, for each refusal, forfeit $500.</p> <p class="citation">[T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5478" class="fr-reference" data-reference="66 FR 5478">66 FR 5478</a>, Jan. 19, 2001] </p> </div> <div class="section" id="25.52"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.52","citation":"27 CFR 25.52"}'>§ 25.52 Variations from requirements.</h4> <div id="p-25.52(a)"> <p class="indent-1" data-title="25.52(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Exceptions to construction, equipment and methods of operations</em> —</p> <div id="p-25.52(a)(1)"> <p class="indent-2" data-title="25.52(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> <em class="paragraph-heading">General.</em> The appropriate TTB officer may approve details of construction, equipment or methods of operations, in lieu of those specified in this part. The brewer shall show that it is impracticable to conform to the prescribed specification, and that the proposed variance:</p> <div id="p-25.52(a)(1)(i)"> <p class="indent-3" data-title="25.52(a)(1)(i)"><span class="paragraph-hierarchy"><span class="paren">(</span>i<span class="paren">)</span></span> Will afford the protection to the revenue intended by the specifications in this part;</p> </div> <div id="p-25.52(a)(1)(ii)"> <p class="indent-3" data-title="25.52(a)(1)(ii)"><span class="paragraph-hierarchy"><span class="paren">(</span>ii<span class="paren">)</span></span> Will not hinder the effective administration of this part, and</p> </div> <div id="p-25.52(a)(1)(iii)"> <p class="indent-3" data-title="25.52(a)(1)(iii)"><span class="paragraph-hierarchy"><span class="paren">(</span>iii<span class="paren">)</span></span> Is not contrary to any provision of law.</p> </div> </div> <div id="p-25.52(a)(2)"> <p class="indent-2" data-title="25.52(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> <em class="paragraph-heading">Application.</em> A brewer who proposes to employ methods of operations or construction or equipment other than as provided in this part shall submit an application to the appropriate TTB officer. The application will describe the proposed variation and state the need for it. The brewer shall submit drawings or photographs if necessary to describe the proposed variation.</p> </div> <div id="p-25.52(a)(3)"> <p class="indent-2" data-title="25.52(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> <em class="paragraph-heading">Approval by appropriate TTB officer.</em> The appropriate TTB officer may approve the use of an alternate method or procedure if:</p> <div id="p-25.52(a)(3)(i)"> <p class="indent-3" data-title="25.52(a)(3)(i)"><span class="paragraph-hierarchy"><span class="paren">(</span>i<span class="paren">)</span></span> The brewer shows good cause for its use;</p> </div> <div id="p-25.52(a)(3)(ii)"> <p class="indent-3" data-title="25.52(a)(3)(ii)"><span class="paragraph-hierarchy"><span class="paren">(</span>ii<span class="paren">)</span></span> It is consistent with the purpose and effect of the procedure prescribed by this part and provides equal security to the revenue;</p> </div> <div id="p-25.52(a)(3)(iii)"> <p class="indent-3" data-title="25.52(a)(3)(iii)"><span class="paragraph-hierarchy"><span class="paren">(</span>iii<span class="paren">)</span></span> It is not contrary to law; and</p> </div> <div id="p-25.52(a)(3)(iv)"> <p class="indent-3" data-title="25.52(a)(3)(iv)"><span class="paragraph-hierarchy"><span class="paren">(</span>iv<span class="paren">)</span></span> It will not cause an increase in cost to the Government and will not hinder the effective administration of this part.</p> </div> </div> <div id="p-25.52(a)(4)"> <p class="indent-2" data-title="25.52(a)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> <em class="paragraph-heading">Exceptions.</em> The appropriate TTB officer may not authorize an alternate method or procedure relating to the giving of any bond, or to the assessment, payment, or collection of tax.</p> </div> <div id="p-25.52(a)(5)"> <p class="indent-2" data-title="25.52(a)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> <em class="paragraph-heading">Conditions of approval.</em> A brewer may not employ an alternate method or procedure until the appropriate TTB officer has approved its use. The brewer shall, during the terms of the authorization of an alternate method or procedure, comply with the terms of the approved application.</p> </div> </div> <div id="p-25.52(b)"> <p class="indent-1" data-title="25.52(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Emergency variations from requirements</em> —</p> <div id="p-25.52(b)(1)"> <p class="indent-2" data-title="25.52(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> <em class="paragraph-heading">Application.</em> When an emergency exists, a brewer may apply to the appropriate TTB officer for a variation from the requirements of this part relating to construction, equipment, and methods of operation. The brewer shall describe the proposed variation and set forth the reasons for using it.</p> </div> <div id="p-25.52(b)(2)"> <p class="indent-2" data-title="25.52(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> <em class="paragraph-heading">Approval.</em> The appropriate TTB officer may approve an emergency variation from requirements if:</p> <div id="p-25.52(b)(2)(i)"> <p class="indent-3" data-title="25.52(b)(2)(i)"><span class="paragraph-hierarchy"><span class="paren">(</span>i<span class="paren">)</span></span> An emergency exists;</p> </div> <div id="p-25.52(b)(2)(ii)"> <p class="indent-3" data-title="25.52(b)(2)(ii)"><span class="paragraph-hierarchy"><span class="paren">(</span>ii<span class="paren">)</span></span> The variation from the requirements is necessary;</p> </div> <div id="p-25.52(b)(2)(iii)"> <p class="indent-3" data-title="25.52(b)(2)(iii)"><span class="paragraph-hierarchy"><span class="paren">(</span>iii<span class="paren">)</span></span> It will afford the same security and protection to the revenue as intended by the specific regulations;</p> </div> <div id="p-25.52(b)(2)(iv)"> <p class="indent-3" data-title="25.52(b)(2)(iv)"><span class="paragraph-hierarchy"><span class="paren">(</span>iv<span class="paren">)</span></span> It will not hinder the effective administration of this part; and</p> </div> <div id="p-25.52(b)(2)(v)"> <p class="indent-3" data-title="25.52(b)(2)(v)"><span class="paragraph-hierarchy"><span class="paren">(</span>v<span class="paren">)</span></span> It is not contrary to law.</p> </div> </div> <div id="p-25.52(b)(3)"> <p class="indent-2" data-title="25.52(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> <em class="paragraph-heading">Conditions of approval.</em> A brewer may not employ an emergency variation from the requirements until the appropriate TTB officer has approved its use. Approval of variations from requirements are conditioned upon compliance with the conditions and limitations set forth in the approval.</p> </div> </div> <div id="p-25.52(c)"> <p class="indent-1" data-title="25.52(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Automatic termination of approval.</em> If the brewer fails to comply in good faith with the procedures, conditions or limitations set forth in the approval, authority for the variation from requirements is automatically terminated and the brewer is required to comply with prescribed requirements of regulations.</p> </div> <div id="p-25.52(d)"><p class="indent-1" data-title="25.52(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Withdrawal of approval.</em> The appropriate TTB officer may withdraw approval of an alternate method or procedure, approved under <a href="/current/title-27/section-25.52#p-25.52(a)" class="cfr external">paragraph (a)</a> or <a href="/current/title-27/section-25.52#p-25.52(b)" class="cfr external">(b)</a> of this section, if the appropriate TTB officer finds that the revenue is jeopardized or the effective administration of this part is hindered by the approval.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended, 1396, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5552" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5552</a>, <a href="https://www.govinfo.gov/link/uscode/26/5556" class="usc external" target="_blank" rel="noopener noreferrer">5556</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5479" class="fr-reference" data-reference="66 FR 5479">66 FR 5479</a>, Jan. 19, 2001] </p> </div> <div class="subject-group" id="subject-group-ECFR1103f2d8fb8dffc"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFR1103f2d8fb8dffc","citation":"27 CFR Part 25 Subpart F - Samples"}">Samples</h3> <div class="source"><h4 class="inline-header">Source:</h4><p class="inline-paragraph">Sections 25.53 and 25.55 through 25.58 appear at <a href="https://www.federalregister.gov/citation/70-FR-235" class="fr-reference" data-reference="70 FR 235">70 FR 235</a>, Jan. 3, 2005, unless otherwise noted. </p></div> <div class="section" id="25.53"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.53","citation":"27 CFR 25.53"}'>§ 25.53 Submissions of samples of fermented products.</h4> <p>The appropriate TTB officer may, at any time, require you to submit samples of:</p> <div id="p-25.53(a)"> <p class="indent-1" data-title="25.53(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> Cereal beverage, saké, or any fermented product produced at the brewery,</p> </div> <div id="p-25.53(b)"> <p class="indent-1" data-title="25.53(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> Materials used in the production of cereal beverage, saké, or any fermented product; and</p> </div> <div id="p-25.53(c)"><p class="indent-1" data-title="25.53(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> Cereal beverage, saké, or any fermented product, in conjunction with the filing of a formula.</p></div> <div class="section-authority"><p>(<a href="https://www.govinfo.gov/link/uscode/26/5415" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5415</a>, <a href="https://www.govinfo.gov/link/uscode/26/5555" class="usc external" target="_blank" rel="noopener noreferrer">5555</a>, <a href="https://www.govinfo.gov/link/uscode/26/7805" class="usc external" target="_blank" rel="noopener noreferrer">7805(a)</a>) </p></div> </div> </div> <div class="subject-group" id="subject-group-ECFRcb15abd2c60455a"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFRcb15abd2c60455a","citation":"27 CFR Part 25 Subpart F - Formulas"}">Formulas</h3> <div class="section" id="25.55"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.55","citation":"27 CFR 25.55"}'>§ 25.55 Formulas for fermented products.</h4> <div id="p-25.55(a)"> <p class="indent-1" data-title="25.55(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">For what fermented products must a formula be filed?</em> You must file a formula for approval by TTB if you intend to produce:</p> <div id="p-25.55(a)(1)"> <p class="indent-2" data-title="25.55(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Any fermented product that will be treated by any processing, filtration, or other method of manufacture that is not generally recognized as a traditional process in the production of a fermented beverage designated as “beer,” “ale,” “porter,” “stout,” “lager,” or “malt liquor.” For purposes of this paragraph:</p> <div id="p-25.55(a)(1)(i)"> <p class="indent-3" data-title="25.55(a)(1)(i)"><span class="paragraph-hierarchy"><span class="paren">(</span>i<span class="paren">)</span></span> Removal of any volume of water from beer, filtration of beer to substantially change the color, flavor, or character, separation of beer into different components, reverse osmosis, concentration of beer, and ion exchange treatments are examples of non-traditional processes for which you must file a formula.</p> </div> <div id="p-25.55(a)(1)(ii)"> <p class="indent-3" data-title="25.55(a)(1)(ii)"><span class="paragraph-hierarchy"><span class="paren">(</span>ii<span class="paren">)</span></span> Pasteurization, filtration prior to bottling, filtration in lieu of pasteurization, centrifuging for clarity, lagering, carbonation, and blending are examples of traditional processes for which you do not need to file a formula.</p> </div> <div id="p-25.55(a)(1)(iii)"> <p class="indent-3" data-title="25.55(a)(1)(iii)"><span class="paragraph-hierarchy"><span class="paren">(</span>iii<span class="paren">)</span></span> If you have questions about whether or not use of a particular process not listed in this section requires the filing of a formula, you may request a determination from TTB in accordance with <a href="/current/title-27/section-25.55#p-25.55(f)" class="cfr external">paragraph (f)</a> of this section.</p> </div> </div> <div id="p-25.55(a)(2)"> <p class="indent-2" data-title="25.55(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Any fermented product to which flavors or other nonbeverage ingredients (other than hop extract) containing alcohol will be added.</p> </div> <div id="p-25.55(a)(3)"> <p class="indent-2" data-title="25.55(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Subject to <a href="/current/title-27/section-25.55#p-25.55(f)" class="cfr external">paragraph (f)</a> of this section, any fermented product to which coloring or natural or artificial flavors will be added.</p> </div> <div id="p-25.55(a)(4)"> <p class="indent-2" data-title="25.55(a)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> Subject to <a href="/current/title-27/section-25.55#p-25.55(f)" class="cfr external">paragraph (f)</a> of this section, any fermented product to which fruit, fruit juice, fruit concentrate, herbs, spices, honey, maple syrup, or other food materials will be added.</p> </div> <div id="p-25.55(a)(5)"> <p class="indent-2" data-title="25.55(a)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> Saké, including flavored saké and sparkling saké.</p> </div> </div> <div id="p-25.55(b)"> <p class="indent-1" data-title="25.55(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Are separate formulas required for different products?</em> </p> <div id="p-25.55(b)(1)"> <p class="indent-2" data-title="25.55(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> You must file a separate formula for approval for each different fermented product for which a formula is required.</p> </div> <div id="p-25.55(b)(2)"> <p class="indent-2" data-title="25.55(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> You may file a formula for a beer base to be used in the production of one or more other fermented products. The beer base must conform to the standards set forth in <a href="/current/title-27/section-25.15" class="cfr external">§ 25.15</a>.</p> </div> </div> <div id="p-25.55(c)"> <p class="indent-1" data-title="25.55(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">When must I file a formula?</em> </p> <div id="p-25.55(c)(1)"> <p class="indent-2" data-title="25.55(c)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Except as provided in <a href="/current/title-27/section-25.55#p-25.55(c)(2)" class="cfr external">paragraph (c)(2)</a> of this section, you may not produce a fermented product for which a formula is required until you have filed and received approval of a formula for that product.</p> </div> <div id="p-25.55(c)(2)"> <p class="indent-2" data-title="25.55(c)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> You may, for research and development purposes (including consumer taste testing), produce a fermented product without an approved formula, but you may not sell or market this product until you receive approval of the formula for it.</p> </div> </div> <div id="p-25.55(d)"> <p class="indent-1" data-title="25.55(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">How long is my formula approval valid?</em> Your formula approved under this section remains in effect until: you supersede it with a new formula; you voluntarily surrender the formula; TTB cancels or revokes the formula; or the formula is revoked by operation of law or regulation.</p> </div> <div id="p-25.55(e)"> <p class="indent-1" data-title="25.55(e)"><span class="paragraph-hierarchy"><span class="paren">(</span>e<span class="paren">)</span></span> <em class="paragraph-heading">Are my previously approved statements of process valid?</em> Your statements of process approved before January 3, 2006 are considered approved formulas under this section, provided that any finished product that could be made under the statement of process would be in compliance with the provisions of this part. You do not need to submit a formula for approval if a statement of process that remains valid covers the product.</p> </div> <div id="p-25.55(f)"> <p class="indent-1" data-title="25.55(f)"><span class="paragraph-hierarchy"><span class="paren">(</span>f<span class="paren">)</span></span> <em class="paragraph-heading">Determinations by TTB regarding specific processes and ingredients.</em> </p> <div id="p-25.55(f)(1)"> <p class="indent-2" data-title="25.55(f)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> The appropriate TTB officer may determine whether or not use of a process not listed in <a href="/current/title-27/section-25.55#p-25.55(a)(1)" class="cfr external">paragraph (a)(1)</a> of this section requires you to file a formula for approval. The appropriate TTB officer may also exempt the use of a particular coloring, flavoring, or food material from the formula filing requirement of paragraph (a)(3) or <a href="/current/title-27/section-25.55#p-25.55(a)(4)" class="cfr external">paragraph (a)(4)</a> of this section upon a finding that the coloring, flavoring, or food material in question is generally recognized as a traditional ingredient in the production of a fermented beverage designated as “beer,” “ale,” “porter,” “stout,” “lager,” or “malt liquor.”</p> </div> <div id="p-25.55(f)(2)"> <p class="indent-2" data-title="25.55(f)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> You may request a determination from TTB on whether or not the use of a process not listed in <a href="/current/title-27/section-25.55#p-25.55(a)(1)" class="cfr external">paragraph (a)(1)</a> of this section will require the filing of a formula or whether the use of a particular coloring, flavoring, or food material may be exempted from the formula filing requirement of paragraph (a)(3) or <a href="/current/title-27/section-25.55#p-25.55(a)(4)" class="cfr external">paragraph (a)(4)</a> of this section. You should mail your request to the Assistant Director, Alcohol Labeling and Formulation Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005.</p> <div id="p-25.55(f)(2)(i)"> <p class="indent-3" data-title="25.55(f)(2)(i)"><span class="paragraph-hierarchy"><span class="paren">(</span>i<span class="paren">)</span></span> When requesting a determination as to whether a process is subject to the formula filing and approval requirement, the request must include:</p> <div id="p-25.55(f)(2)(i)(A)"> <p class="indent-4" data-title="25.55(f)(2)(i)(A)"><span class="paragraph-hierarchy"><span class="paren">(</span>A<span class="paren">)</span></span> A detailed description of the proposed process;</p> </div> <div id="p-25.55(f)(2)(i)(B)"> <p class="indent-4" data-title="25.55(f)(2)(i)(B)"><span class="paragraph-hierarchy"><span class="paren">(</span>B<span class="paren">)</span></span> Evidence establishing that the proposed process is generally recognized as a traditional process in the production of a fermented beverage designated as “beer,” “ale,” “porter,” “stout,” “lager,” or “malt liquor”; and</p> </div> <div id="p-25.55(f)(2)(i)(C)"> <p class="indent-4" data-title="25.55(f)(2)(i)(C)"><span class="paragraph-hierarchy"><span class="paren">(</span>C<span class="paren">)</span></span> An explanation of the effect of the proposed process on the production of a fermented product.</p> </div> </div> <div id="p-25.55(f)(2)(ii)"> <p class="indent-3" data-title="25.55(f)(2)(ii)"><span class="paragraph-hierarchy"><span class="paren">(</span>ii<span class="paren">)</span></span> When requesting an exemption from the formula filing requirement in paragraph (a)(3) or <a href="/current/title-27/section-25.55#p-25.55(a)(4)" class="cfr external">paragraph (a)(4)</a> of this section regarding coloring, flavoring, or food material ingredients, the request must include the following information:</p> <div id="p-25.55(f)(2)(ii)(A)"> <p class="indent-4" data-title="25.55(f)(2)(ii)(A)"><span class="paragraph-hierarchy"><span class="paren">(</span>A<span class="paren">)</span></span> A description of the proposed ingredient;</p> </div> <div id="p-25.55(f)(2)(ii)(B)"> <p class="indent-4" data-title="25.55(f)(2)(ii)(B)"><span class="paragraph-hierarchy"><span class="paren">(</span>B<span class="paren">)</span></span> Evidence establishing that the proposed ingredient is generally recognized as a traditional ingredient in the production of a fermented beverage designated as “beer,” “ale,” “porter,” “stout,” “lager,” or “malt liquor”; and</p> </div> <div id="p-25.55(f)(2)(ii)(C)"><p class="indent-4" data-title="25.55(f)(2)(ii)(C)"><span class="paragraph-hierarchy"><span class="paren">(</span>C<span class="paren">)</span></span> An explanation of the effect of the proposed ingredient in the production of a fermented product.</p></div> </div> </div> </div> <p class="citation">[<a href="https://www.federalregister.gov/citation/70-FR-235" class="fr-reference" data-reference="70 FR 235">70 FR 235</a>, Jan. 3, 2005, as amended by T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 62, 2024] </p> </div> <div class="section" id="25.56"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.56","citation":"27 CFR 25.56"}'>§ 25.56 Filing of formulas.</h4> <div id="p-25.56(a)"> <p class="indent-1" data-title="25.56(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">What are the general requirements for filing a formula?</em> </p> <div id="p-25.56(a)(1)"> <p class="indent-2" data-title="25.56(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> You must file your formula in writing. Your formula must identify each brewery where the formula applies by including each brewery name, address, and registry number.</p> </div> <div id="p-25.56(a)(2)"> <p class="indent-2" data-title="25.56(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> You must serially number each formula, commencing with “1” and continuing in numerical sequence.</p> </div> <div id="p-25.56(a)(3)"> <p class="indent-2" data-title="25.56(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> You must date and sign each formula.</p> </div> <div id="p-25.56(a)(4)"> <p class="indent-2" data-title="25.56(a)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> You must file two copies of each formula with TTB.</p> </div> </div> <div id="p-25.56(b)"><p class="indent-1" data-title="25.56(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Where do I file a formula?</em> File your formula with the Assistant Director, Alcohol Labeling and Formulation Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005.</p></div> <p class="citation">[<a href="https://www.federalregister.gov/citation/70-FR-235" class="fr-reference" data-reference="70 FR 235">70 FR 235</a>, Jan. 3, 2005, as amended by T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 6, 2024] </p> </div> <div class="section" id="25.57"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.57","citation":"27 CFR 25.57"}'>§ 25.57 Formula information.</h4> <div id="p-25.57(a)"> <p class="indent-1" data-title="25.57(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Ingredient information.</em> </p> <div id="p-25.57(a)(1)"> <p class="indent-2" data-title="25.57(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> For each formula you must list each separate ingredient and the specific quantity used, or a range of quantities used. You may include optional ingredients in a formula if they do not impact the labeling or identity of the finished product.</p> </div> <div id="p-25.57(a)(2)"> <p class="indent-2" data-title="25.57(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> For fermented products containing flavorings you must list for each formula: The name of the flavor; the product number or TTB drawback number and approval date of the flavor; the name and location (city and State) of the flavor manufacturer; the alcohol content of the flavor; and the point of production at which the flavor was added (that is, before, during, or after fermentation).</p> </div> <div id="p-25.57(a)(3)"> <p class="indent-2" data-title="25.57(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> For formulas that include the use of flavors and other nonbeverage ingredients containing alcohol, you must explicitly indicate:</p> <div id="p-25.57(a)(3)(i)"> <p class="indent-3" data-title="25.57(a)(3)(i)"><span class="paragraph-hierarchy"><span class="paren">(</span>i<span class="paren">)</span></span> The volume and alcohol content of the beer base;</p> </div> <div id="p-25.57(a)(3)(ii)"> <p class="indent-3" data-title="25.57(a)(3)(ii)"><span class="paragraph-hierarchy"><span class="paren">(</span>ii<span class="paren">)</span></span> The maximum volumes of the flavors and other nonbeverage ingredients containing alcohol to be used;</p> </div> <div id="p-25.57(a)(3)(iii)"> <p class="indent-3" data-title="25.57(a)(3)(iii)"><span class="paragraph-hierarchy"><span class="paren">(</span>iii<span class="paren">)</span></span> The alcoholic strength of the flavors and other nonbeverage ingredients containing alcohol;</p> </div> <div id="p-25.57(a)(3)(iv)"> <p class="indent-3" data-title="25.57(a)(3)(iv)"><span class="paragraph-hierarchy"><span class="paren">(</span>iv<span class="paren">)</span></span> The overall alcohol contribution to the finished product provided by the addition of any flavors or other nonbeverage ingredients containing alcohol. You are not required to list the alcohol contribution of individual flavors and other nonbeverage ingredients containing alcohol. You may state the total alcohol contribution from these ingredients to the finished product; and</p> </div> <div id="p-25.57(a)(3)(v)"> <p class="indent-3" data-title="25.57(a)(3)(v)"><span class="paragraph-hierarchy"><span class="paren">(</span>v<span class="paren">)</span></span> The final volume and alcohol content of the finished product.</p> </div> </div> </div> <div id="p-25.57(b)"> <p class="indent-1" data-title="25.57(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Process information.</em> For each formula you must describe in detail each process used to produce a fermented beverage.</p> </div> <div id="p-25.57(c)"> <p class="indent-1" data-title="25.57(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Alcohol content.</em> For each formula you must state the alcohol content of the fermented product after fermentation and the alcohol content of the finished product.</p> </div> <div id="p-25.57(d)"> <p class="indent-1" data-title="25.57(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Beer base formulas.</em> You must refer in your formula to any approved formula number that covers the production of any beer base used in producing the formula product. If the beer base was produced by another brewery of the same ownership, you must also provide the name and address or name and registry number of that brewery.</p> </div> <div id="p-25.57(e)"><p class="indent-1" data-title="25.57(e)"><span class="paragraph-hierarchy"><span class="paren">(</span>e<span class="paren">)</span></span> <em class="paragraph-heading">Additional information.</em> The appropriate TTB officer may at any time require you to file additional information concerning a fermented product, ingredients, or processes, in order to determine whether a formula should be approved or disapproved or whether the approval of a formula should be continued.</p></div> <div class="section-authority"><p>(<a href="https://www.govinfo.gov/link/uscode/26/5415" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5415</a>, <a href="https://www.govinfo.gov/link/uscode/26/5555" class="usc external" target="_blank" rel="noopener noreferrer">5555</a>, <a href="https://www.govinfo.gov/link/uscode/26/7805" class="usc external" target="_blank" rel="noopener noreferrer">7805(a)</a>) </p></div> </div> <div class="section" id="25.58"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.58","citation":"27 CFR 25.58"}'>§ 25.58 New and superseding formulas.</h4> <div id="p-25.58(a)"> <p class="indent-1" data-title="25.58(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">New formulas.</em> Except as otherwise provided in <a href="/current/title-27/section-25.58#p-25.58(b)" class="cfr external">paragraph (b)</a> of this section, you must file a new formula (with a new formula number) for approval by TTB if you—</p> <div id="p-25.58(a)(1)"> <p class="indent-2" data-title="25.58(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Create an entirely new fermented product that requires a formula;</p> </div> <div id="p-25.58(a)(2)"> <p class="indent-2" data-title="25.58(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Add new ingredients to an existing formulation;</p> </div> <div id="p-25.58(a)(3)"> <p class="indent-2" data-title="25.58(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Delete ingredients from an existing formulation;</p> </div> <div id="p-25.58(a)(4)"> <p class="indent-2" data-title="25.58(a)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> Change the quantity of an ingredient used from the quantity or range of usage in an approved formula;</p> </div> <div id="p-25.58(a)(5)"> <p class="indent-2" data-title="25.58(a)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> Change an approved processing, filtration, or other special method of manufacture that requires the filing of a formula; or</p> </div> <div id="p-25.58(a)(6)"> <p class="indent-2" data-title="25.58(a)(6)"><span class="paragraph-hierarchy"><span class="paren">(</span>6<span class="paren">)</span></span> Change the contribution of alcohol from flavors or ingredients that contain alcohol.</p> </div> </div> <div id="p-25.58(b)"> <p class="indent-1" data-title="25.58(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Superseding formulas.</em> You may file a superseding formula, instead of a new formula, if you have made any change listed in <a href="/current/title-27/section-25.58#p-25.58(a)(2)" class="cfr external">paragraphs (a)(2)</a> through <a href="/current/title-27/section-25.58#p-25.58(a)(6)" class="cfr external">(a)(6)</a> of this section and that change is not of a type that would require a holder of a certificate of label approval to file a new application for label approval on TTB Form 5100.31.</p> <div id="p-25.58(b)(1)"> <p class="indent-2" data-title="25.58(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> A superseding formula replaces an existing formula, and you should file one only if you do not intend to use the existing formula any more. A superseding formula must be filed with TTB for approval. When TTB approves a superseding formula, TTB will cancel your previous formula.</p> </div> <div id="p-25.58(b)(2)"> <p class="indent-2" data-title="25.58(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> You may use the same formula number for a superseding formula that you used for the formula the superseding formula replaces, but you must annotate the formula number to indicate it is a superseding formula number. (For example, “Formula 2, superseding.”)</p> </div> </div> <div id="p-25.58(c)"><p class="indent-1" data-title="25.58(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> When you file a new or superseding formula with TTB, you must follow the procedures and other requirements of <a href="/current/title-27/section-25.56" class="cfr external">§§ 25.56</a> and <a href="/current/title-27/section-25.57" class="cfr external">25.57</a>.</p></div> </div> </div> </div> <div class="subpart" id="subpart-G"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-G","citation":"27 CFR Part 25 Subpart G"}">Subpart G—Qualification of a Brewery</h2> <div class="subject-group" id="subject-group-ECFR97f88a1ce8c40d2"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFR97f88a1ce8c40d2","citation":"27 CFR Part 25 Subpart G - Original Qualification"}">Original Qualification</h3> <div class="section" id="25.61"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.61","citation":"27 CFR 25.61"}'>§ 25.61 General requirements for notice.</h4> <div id="p-25.61(a)"> <p class="indent-1" data-title="25.61(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Establishment.</em> Operations as a brewer may be conducted only by a person who has given notice as a brewer under this subpart. A person may not commence the business of a brewer until the appropriate TTB officer approves the brewery and the brewer's notice, including all documents made part of that notice.</p> </div> <div id="p-25.61(b)"> <p class="indent-1" data-title="25.61(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Brewer's Notice, Form 5130.10.</em> Each person must, before commencing business as a brewer, give notice on Form 5130.10. Each person continuing business as a brewer as provided in <a href="/current/title-27/section-25.71" class="cfr external">§ 25.71</a> must give notice on Form 5130.10. Each notice will be executed under penalties of perjury, and all written statements, affidavits, and other documents submitted in support of the notice will be made part of the notice.</p> </div> <div id="p-25.61(c)"><p class="indent-1" data-title="25.61(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Additional information.</em> The appropriate TTB officer may at any time require the brewer to furnish, as part of the notice, additional information which is necessary to protect and insure collection of the revenue.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5479" class="fr-reference" data-reference="66 FR 5479">66 FR 5479</a>, Jan. 19, 2001] </p> </div> <div class="section" id="25.62"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.62","citation":"27 CFR 25.62"}'>§ 25.62 Data for notice.</h4> <div id="p-25.62(a)"> <p class="indent-1" data-title="25.62(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Required information.</em> The brewer shall prepare the notice on Form 5130.10 and shall include the following information:</p> <div id="p-25.62(a)(1)"> <p class="indent-2" data-title="25.62(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Serial number.</p> </div> <div id="p-25.62(a)(2)"> <p class="indent-2" data-title="25.62(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Purpose for which filed.</p> </div> <div id="p-25.62(a)(3)"> <p class="indent-2" data-title="25.62(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Name and principal business address of the brewer and the location of the brewery if different from the business address.</p> </div> <div id="p-25.62(a)(4)"> <p class="indent-2" data-title="25.62(a)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> Statement of the type of business organization and of the persons interested in the business, supported by the information listed in <a href="/current/title-27/section-25.66" class="cfr external">§ 25.66</a>.</p> </div> <div id="p-25.62(a)(5)"> <p class="indent-2" data-title="25.62(a)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> Description of brewery, as specified in <a href="/current/title-27/section-25.68" class="cfr external">§ 25.68</a>.</p> </div> <div id="p-25.62(a)(6)"> <p class="indent-2" data-title="25.62(a)(6)"><span class="paragraph-hierarchy"><span class="paren">(</span>6<span class="paren">)</span></span> A list of trade names which the brewer intends to use in doing business or in packaging beer.</p> </div> <div id="p-25.62(a)(7)"> <p class="indent-2" data-title="25.62(a)(7)"><span class="paragraph-hierarchy"><span class="paren">(</span>7<span class="paren">)</span></span> [Reserved]</p> </div> <div id="p-25.62(a)(8)"> <p class="indent-2" data-title="25.62(a)(8)"><span class="paragraph-hierarchy"><span class="paren">(</span>8<span class="paren">)</span></span> The name and address of the owner of the land or buildings comprising the brewery, and of any mortgagee or other encumbrancer of the land or buildings comprising the brewery.</p> </div> <div id="p-25.62(a)(9)"> <p class="indent-2" data-title="25.62(a)(9)"><span class="paragraph-hierarchy"><span class="paren">(</span>9<span class="paren">)</span></span> The 24-hour cycle of operations at the brewery which is to be the brewer's business day.</p> </div> <div id="p-25.62(a)(10)"> <p class="indent-2" data-title="25.62(a)(10)"><span class="paragraph-hierarchy"><span class="paren">(</span>10<span class="paren">)</span></span> The process by which the brewer intends to render beer unfit for beverage use when beer is to be removed for use in manufacturing under <a href="/current/title-27/section-25.191" class="cfr external">§§ 25.191-25.192</a>.</p> </div> <div id="p-25.62(a)(11)"> <p class="indent-2" data-title="25.62(a)(11)"><span class="paragraph-hierarchy"><span class="paren">(</span>11<span class="paren">)</span></span> Statement showing ownership or controlling interests in other breweries which will establish eligibility for the transfer of beer without payment of tax between breweries of the same ownership, as authorized in <a href="/current/title-27/section-25.181" class="cfr external">§ 25.181</a>.</p> </div> <div id="p-25.62(a)(12)"> <p class="indent-2" data-title="25.62(a)(12)"><span class="paragraph-hierarchy"><span class="paren">(</span>12<span class="paren">)</span></span> The date of the notice and the name and signature of the brewer or person authorized to sign on behalf of the brewer.</p> </div> <div id="p-25.62(a)(13)"> <p class="indent-2" data-title="25.62(a)(13)"><span class="paragraph-hierarchy"><span class="paren">(</span>13<span class="paren">)</span></span> A statement whether the brewer is required to furnish a bond under <a href="/current/title-27/section-25.91" class="cfr external">§ 25.91</a>.</p> </div> </div> <div id="p-25.62(b)"><p class="indent-1" data-title="25.62(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Incorporation by reference.</em> If any of the information required by <a href="/current/title-27/section-25.62#p-25.62(a)(4)" class="cfr external">paragraph (a)(4)</a> of this section is on file with a TTB office in connection with the qualification of any other premises operated by the brewer, that information, if accurate and complete, may be incorporated into the brewer's notice by reference.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. TTB-21, <a href="https://www.federalregister.gov/citation/70-FR-237" class="fr-reference" data-reference="70 FR 237">70 FR 237</a>, Jan. 3, 2005; T.D. TTB-91, <a href="https://www.federalregister.gov/citation/76-FR-5478" class="fr-reference" data-reference="76 FR 5478">76 FR 5478</a>, Feb. 1, 2011; T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1127" class="fr-reference" data-reference="82 FR 1127">82 FR 1127</a>, Jan. 4, 2017] </p> </div> <div class="section" id="25.63"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.63","citation":"27 CFR 25.63"}'>§ 25.63 Notice of registration.</h4> <p>The Brewer's Notice, Form 5130.10, when approved by the appropriate TTB officer, will constitute the notice of registration of the brewery. The appropriate TTB officer will not approve the notice until the notice and all incorporated documents are complete, accurate, and in compliance with the requirements of this part. A person may not operate a brewery until the notice required by this subpart has been approved by the appropriate TTB officer.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> </div> <div class="section" id="25.64"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.64","citation":"27 CFR 25.64"}'>§ 25.64 Maintenance of notice file.</h4> <p>The brewer shall maintain the approved Brewer's Notice, Form 5130.10, and all incorporated documents at the brewery premises, in complete and current condition, readily available for inspection by an appropriate TTB officer.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> </div> <div class="section" id="25.65"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.65","citation":"27 CFR 25.65"}'>§ 25.65 Power of attorney.</h4> <p>The brewer shall execute and file a Form 1534 (5000.8) for each person authorized to sign or act on behalf of the brewer. The Form 1534 (5000.8) is not required for persons whose authority is furnished in the Brewer's Notice, Form 5130.10.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> </div> <div class="section" id="25.66"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.66","citation":"27 CFR 25.66"}'>§ 25.66 Organizational documents.</h4> <p>The supporting information required by <a href="/current/title-27/section-25.62#p-25.62(a)(4)" class="cfr external">paragraph (a)(4) of § 25.62</a> includes, as applicable, the following:</p> <div id="p-25.66(a)"> <p class="indent-1" data-title="25.66(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Corporate documents.</em> </p> <div id="p-25.66(a)(1)"> <p class="indent-2" data-title="25.66(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Corporate charter or a certificate of corporate existence or incorporation;</p> </div> <div id="p-25.66(a)(2)"> <p class="indent-2" data-title="25.66(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> List of directors and officers, showing their names and addresses;</p> </div> <div id="p-25.66(a)(3)"> <p class="indent-2" data-title="25.66(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Extracts or digests of minutes of meetings of board of directors, authorizing certain individuals to sign for the corporation; and</p> </div> <div id="p-25.66(a)(4)"> <p class="indent-2" data-title="25.66(a)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> Statement showing the number of shares of stock or other evidence of ownership, authorized and outstanding, and the voting rights of the respective owners or holders.</p> </div> </div> <div id="p-25.66(b)"> <p class="indent-1" data-title="25.66(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Articles of partnership.</em> Copy of the articles of partnership or association, if any, or certificate of partnership or association if required to be filed by any State, county, or municipality.</p> </div> <div id="p-25.66(c)"> <p class="indent-1" data-title="25.66(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Statement of interest.</em> </p> <div id="p-25.66(c)(1)"> <p class="indent-2" data-title="25.66(c)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Names and addresses of all persons having 10 percent or more stock in the corporation, or other legal entity, and the nature and amount of the stockholding or other interest of each, whether the interest appears in the name of the interested party or in the name of another person. If a corporation is wholly owned or controlled by another corporation, those persons of the parent corporation who meet the above standards are considered to be the persons interested in the business of the subsidiary, and the names thereof need be furnished only upon request of the appropriate TTB officer; or</p> </div> <div id="p-25.66(c)(2)"> <p class="indent-2" data-title="25.66(c)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> In the case of an individual owner or partnership, the name and address of each person holding an interest in the brewery, whether the interest appears in the name of the interested party or in the name of another for that person.</p> </div> </div> <div id="p-25.66(d)"><p class="indent-1" data-title="25.66(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Availability of additional corporate documents.</em> The originals of documents required to be submitted under this section, and additional documents such as the articles of incorporation, bylaws, and State certificates authorizing the brewer to operate in the State where located (if other than the State in which the brewery is incorporated) shall be made available to any appropriate TTB officer upon request. In the case of multiplant brewers, these documents may be made available at the brewer's home brewery. Each brewer's notice filed by multiplant brewers will state the location where these corporate documents may be inspected.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> </div> <div class="section" id="25.67"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.67","citation":"27 CFR 25.67"}'>§ 25.67 [Reserved]</h4> </div> <div class="section" id="25.68"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.68","citation":"27 CFR 25.68"}'>§ 25.68 Description of brewery.</h4> <div id="p-25.68(a)"> <p class="indent-1" data-title="25.68(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> The Brewer's Notice, Form 5130.10, will include a description of </p> <div id="p-25.68(a)(1)"><p class="indent-2" data-title="25.68(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> each tract of land comprising the brewery, and </p></div> <div id="p-25.68(a)(2)"> <p class="indent-2" data-title="25.68(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> a listing of each brewery building by its designated letter or number, giving the approximate ground dimensions and the purpose for which ordinarily used.</p> </div> </div> <div id="p-25.68(b)"><p class="indent-1" data-title="25.68(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> The description of the land will be in sufficient detail to enable appropriate TTB officers to determine the boundaries of the brewery.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> </div> </div> <div class="subject-group" id="subject-group-ECFR55463928c34fae1"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFR55463928c34fae1","citation":"27 CFR Part 25 Subpart G - Changes After Original Qualification"}">Changes After Original Qualification</h3> <div class="section" id="25.71"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.71","citation":"27 CFR 25.71"}'>§ 25.71 Amended or superseding notices.</h4> <div id="p-25.71(a)"> <p class="indent-1" data-title="25.71(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Requirement for amended notice.</em> </p> <div id="p-25.71(a)(1)"> <p class="indent-2" data-title="25.71(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> When there is a change with respect to the information shown in the Brewer's Notice, Form 5130.10, the brewer shall within 30 days of the change (except as otherwise provided in this subpart) submit an amended notice setting forth the new information. Changed notices will be submitted in skeleton form, with unchanged items marked “No change since Form 5130.10, Serial No. ______.”</p> </div> <div id="p-25.71(a)(2)"> <p class="indent-2" data-title="25.71(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> The appropriate TTB officer may require immediate filing of an amended Form 5130.10 if the accuracy of existing documents has been affected by any change.</p> </div> </div> <div id="p-25.71(b)"> <p class="indent-1" data-title="25.71(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Requirement for superseding notice.</em> </p> <div id="p-25.71(b)(1)"> <p class="indent-2" data-title="25.71(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> The appropriate TTB officer may require a brewer to file a new and complete notice, superseding those previously filed, in conjunction with the filing of a new bond. This superseding notice will become effective on the date of the brewer's bond or on the date of the brewer's bond continuation certificate.</p> </div> <div id="p-25.71(b)(2)"><p class="indent-2" data-title="25.71(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> If the information required by <a href="/current/title-27/section-25.62#p-25.62(a)(4)" class="cfr external">§ 25.62(a) (4)</a>, <a href="/current/title-27/section-25.62#p-25.62(a)(5)" class="cfr external">(5)</a>, <a href="/current/title-27/section-25.62#p-25.62(a)(6)" class="cfr external">(6)</a>, <a href="/current/title-27/section-25.62#p-25.62(a)(7)" class="cfr external">(7)</a>, <a href="/current/title-27/section-25.62#p-25.62(a)(9)" class="cfr external">(9)</a>, and <a href="/current/title-27/section-25.62#p-25.62(a)(10)" class="cfr external">(10)</a> is on file as part of an approved Form 5130.10 and is current, the brewer may incorporate by reference those documents as part of any superseding notice.</p></div> </div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> </div> <div class="section" id="25.72"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.72","citation":"27 CFR 25.72"}'>§ 25.72 Change in proprietorship.</h4> <div id="p-25.72(a)"> <p class="indent-1" data-title="25.72(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">General.</em> If there is a change in the proprietorship of a brewery, the outgoing brewer shall comply with the requirements of <a href="/current/title-27/section-25.85" class="cfr external">§ 25.85</a>. The successor brewer shall, before beginning operations, qualify in the same manner as the proprietor of a new brewery. The successor brewer shall file a new notice and bond in his or her own name, except that the successor brewer is not required to file a bond if the brewer is exempt from bond requirements under <a href="/current/title-27/section-25.91#p-25.91(e)" class="cfr external">§ 25.91(e)</a>. Beer on hand may be transferred without payment of tax to the successor brewer and will be accounted for by that brewer.</p> </div> <div id="p-25.72(b)"> <p class="indent-1" data-title="25.72(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Fiduciary.</em> </p> <div id="p-25.72(b)(1)"> <p class="indent-2" data-title="25.72(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> If the successor to the brewer is an administrator, executor, receiver, trustee, assignee or other fiduciary, the fiduciary may in lieu of filing a new notice and bond, file an amended notice and furnish a consent of surety extending the terms of the predecessor's bond or continuation certificate. A fiduciary is not required to furnish a consent of surety under this paragraph if the brewer is exempt from bond requirements under <a href="/current/title-27/section-25.91#p-25.91(e)" class="cfr external">§ 25.91(e)</a>.</p> </div> <div id="p-25.72(b)(2)"><p class="indent-2" data-title="25.72(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> The fiduciary shall furnish the appropriate TTB officer a certified copy of the court order or other document showing qualification as fiduciary. The effective date of the qualifying documents filed by a fiduciary will be the same as the date of the order, or the date therein specified for the fiduciary to assume control. If the fiduciary was not appointed by the court, the date of the appointment will be the effective date of the qualifying documents filed by the fiduciary.</p></div> </div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1127" class="fr-reference" data-reference="82 FR 1127">82 FR 1127</a>, Jan. 4, 2017] </p> </div> <div class="section" id="25.73"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.73","citation":"27 CFR 25.73"}'>§ 25.73 Change in partnership.</h4> <div id="p-25.73(a)"> <p class="indent-1" data-title="25.73(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">New notice required.</em> The withdrawal of one or more members of a partnership or the taking in of a new partner, whether active or silent, constitutes a change in proprietorship. Unless exempted by <a href="/current/title-27/section-25.73#p-25.73(b)" class="cfr external">paragraph (b)</a> of this section, the death, bankruptcy or adjudicated insolvency of one or more partners results in a dissolution of the partnership and a change in proprietorship. The successor shall qualify the brewery in the same manner as the proprietor of a new brewery.</p> </div> <div id="p-25.73(b)"> <p class="indent-1" data-title="25.73(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Continuing partnership.</em> A surviving partner or partners may continue to operate the brewery for purposes of liquidation and settlement under the following conditions:</p> <div id="p-25.73(b)(1)"> <p class="indent-2" data-title="25.73(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Under the laws of the State where the partnership was formed, the partnership is not terminated on death or insolvency of a partner(s); and</p> </div> <div id="p-25.73(b)(2)"> <p class="indent-2" data-title="25.73(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Under the laws of the State where the partnership was formed, the surviving partner(s) has the exclusive right to control and possession of the partnership assets for the purpose of liquidation and settlement; and</p> </div> <div id="p-25.73(b)(3)"> <p class="indent-2" data-title="25.73(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> If the brewer has filed a bond, a consent of surety is filed in which the surety and the surviving partner(s) agree to remain liable on the bond.</p> </div> </div> <div id="p-25.73(c)"><p class="indent-1" data-title="25.73(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Settlement of partnership.</em> If the surviving partner(s) acquires the business on completion of the settlement of the partnership, that partner(s) must qualify in his or her own name from the date of acquisition. The partner(s) must give a new brewer's notice on Form 5130.10 and a new bond on Form 5130.22, except that the partner(s) is not required to file a bond if the brewer is exempt from bond requirements under <a href="/current/title-27/section-25.91#p-25.91(e)" class="cfr external">§ 25.91(e)</a>.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986; <a href="https://www.federalregister.gov/citation/51-FR-10540" class="fr-reference" data-reference="51 FR 10540">51 FR 10540</a>, Mar. 27, 1986; T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1127" class="fr-reference" data-reference="82 FR 1127">82 FR 1127</a>, Jan. 4, 2017] </p> </div> <div class="section" id="25.74"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.74","citation":"27 CFR 25.74"}'>§ 25.74 Change in stockholders.</h4> <p>Changes in the list of stockholders furnished under the provisions of <a href="/current/title-27/section-25.66#p-25.66(c)(1)" class="cfr external">§ 25.66(c)(1)</a> shall be submitted annually by the brewer on July 1 or on any other date approved by the appropriate TTB officer. When the sale or transfer of capital stock results in a change in the control or management of the business, notification of the change will be made within 30 days in accordance with <a href="/current/title-27/section-25.71" class="cfr external">§ 25.71</a>.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> </div> <div class="section" id="25.75"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.75","citation":"27 CFR 25.75"}'>§ 25.75 Change in officers and directors.</h4> <p>When there is any change in the list of officers or directors furnished under the provisions of <a href="/current/title-27/section-25.66#p-25.66(a)(4)" class="cfr external">§ 25.66(a)(4)</a>, the brewer shall submit, within 30 days of the change, an amended notice on Form 5130.10. If the brewer has shown to the satisfaction of the appropriate TTB officer that certain corporate officers listed on the original notice have no responsibilities in connection with the operations covered by the notice, the appropriate TTB officer may waive the requirements for submitting applications for amended notice to cover changes of those corporate officers. In the case of multiplant brewers, new brewers notices need not be filed for those breweries in which the lists of officers and directors are incorporated by reference in their brewer's notices under <a href="/current/title-27/section-25.62#p-25.62(b)" class="cfr external">§ 25.62(b)</a>.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> </div> <div class="section" id="25.76"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.76","citation":"27 CFR 25.76"}'>§ 25.76 [Reserved]</h4> </div> <div class="section" id="25.77"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.77","citation":"27 CFR 25.77"}'>§ 25.77 Change in location.</h4> <p>When there is a change in location of the brewery, the brewer shall file an amended form TTB F 5130.10, and also shall file a new bond on form TTB F 5130.22 as required under <a href="/current/title-27/section-25.91" class="cfr external">§ 25.91</a> or a consent of surety on form TTB F 5000.18 as required under <a href="/current/title-27/section-25.92" class="cfr external">§ 25.92</a>, extending the terms of an existing bond or continuation certificate to cover operations at the new location. The brewer is not required to file a new bond or consent of surety if the brewer is exempt from bond requirements under <a href="/current/title-27/section-25.91#p-25.91(e)" class="cfr external">§ 25.91(e)</a>.</p> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1127" class="fr-reference" data-reference="82 FR 1127">82 FR 1127</a>, Jan. 4, 2017; T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 6, 2024] </p> </div> <div class="section" id="25.78"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.78","citation":"27 CFR 25.78"}'>§ 25.78 Change in premises.</h4> <p>Except as authorized in <a href="/current/title-27/section-25.81" class="cfr external">§ 25.81</a>, when the brewery is to be extended or curtailed, the brewer shall file an amended Form 5130.10. The additional facilities covered by the extension may not be used for the proposed purposes, and the portion to be curtailed may not be used for other than the previously approved purposes, prior to approval of Form 5130.10.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> </div> <div class="section" id="25.79"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.79","citation":"27 CFR 25.79"}'>§ 25.79 Change in bond status.</h4> <p>A brewer must file an amended Brewer's Notice, Form 5130.10, if the brewer's bond status changes because either:</p> <div id="p-25.79(a)"> <p class="indent-1" data-title="25.79(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> A brewer has not furnished any bond and has become required to furnish a bond as provided under <a href="/current/title-27/section-25.95#p-25.95(b)" class="cfr external">§ 25.95(b)</a>; or</p> </div> <div id="p-25.79(b)"><p class="indent-1" data-title="25.79(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> A brewer has furnished a bond, has become exempt from bond requirements under <a href="/current/title-27/section-25.91#p-25.91(e)" class="cfr external">§ 25.91(e)</a>, and chooses to terminate all bond coverage as provided under <a href="/current/title-27/section-25.106" class="cfr external">§ 25.106</a>.</p></div> <p class="citation">[T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1127" class="fr-reference" data-reference="82 FR 1127">82 FR 1127</a>, Jan. 4, 2017] </p> </div> </div> <div class="subject-group" id="subject-group-ECFR119bef9783851fa"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFR119bef9783851fa","citation":"27 CFR Part 25 Subpart G - Alternation of Operations"}">Alternation of Operations</h3> <div class="section" id="25.81"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.81","citation":"27 CFR 25.81"}'>§ 25.81 Alternation of brewery and bonded or taxpaid wine premises.</h4> <div id="p-25.81(a)"> <p class="indent-1" data-title="25.81(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">General.</em> A brewer operating a contiguous bonded winery or taxpaid wine bottling house may, as provided in this section, alternate the use of each premises by extension or curtailment.</p> </div> <div id="p-25.81(b)"> <p class="indent-1" data-title="25.81(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Qualifying documents.</em> The brewer shall file and receive approval of the following qualifying documents:</p> <div id="p-25.81(b)(1)"> <p class="indent-2" data-title="25.81(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Form 5120.25 and Form 5130.10 to cover the curtailment and extension of the premises to be alternated.</p> </div> <div id="p-25.81(b)(2)"> <p class="indent-2" data-title="25.81(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Special diagrams, in duplicate, delineating the brewery premises and the bonded or taxpaid wine premises as they will exist both during extension and curtailment. The diagrams will clearly depict all areas, buildings, floors, rooms, equipment and pipelines which are to be subject to alternation in their relative operating sequence.</p> </div> <div id="p-25.81(b)(3)"> <p class="indent-2" data-title="25.81(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Evidence of existing bond, consent of surety, continuation certificate, or a new bond to cover the proposed alternation of premises, except to the extent no bond is required under <a href="/current/title-27/section-24.146" class="cfr external">§ 24.146 of this chapter</a> or <a href="/current/title-27/section-25.91#p-25.91(e)" class="cfr external">§ 25.91(e)</a>.</p> </div> </div> <div id="p-25.81(c)"> <p class="indent-1" data-title="25.81(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Brewer's responsibility.</em> After approval of qualifying documents, the brewer may alternate the designated premises pursuant to a letterhead notice submitted to the appropriate TTB officer. The notice will contain the information required by <a href="/current/title-27/section-25.81#p-25.81(d)" class="cfr external">paragraph (d)</a> of this section. Prior to the effective date and hour of the alternation, the brewer shall</p> <div id="p-25.81(c)(1)"> <p class="indent-2" data-title="25.81(c)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Remove all beer on brewery premises to be alternated to bonded or taxpaid wine premises, or</p> </div> <div id="p-25.81(c)(2)"> <p class="indent-2" data-title="25.81(c)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Remove all wine from bonded to taxpaid wine premises to be alternated to brewery premises.</p> </div> </div> <div id="p-25.81(d)"> <p class="indent-1" data-title="25.81(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Information for notice.</em> The notice required by <a href="/current/title-27/section-25.81#p-25.81(c)" class="cfr external">paragraph (c)</a> of this section will contain the following information:</p> <div id="p-25.81(d)(1)"> <p class="indent-2" data-title="25.81(d)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Plant name and address;</p> </div> <div id="p-25.81(d)(2)"> <p class="indent-2" data-title="25.81(d)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Serial number;</p> </div> <div id="p-25.81(d)(3)"> <p class="indent-2" data-title="25.81(d)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Effective date and hour of proposed change;</p> </div> <div id="p-25.81(d)(4)"> <p class="indent-2" data-title="25.81(d)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> Whether premises are to be curtailed or extended;</p> </div> <div id="p-25.81(d)(5)"> <p class="indent-2" data-title="25.81(d)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> Purpose of curtailment or extension;</p> </div> <div id="p-25.81(d)(6)"> <p class="indent-2" data-title="25.81(d)(6)"><span class="paragraph-hierarchy"><span class="paren">(</span>6<span class="paren">)</span></span> Identification of the special diagram depicting the premises as they exist when curtailed or extended; and</p> </div> <div id="p-25.81(d)(7)"> <p class="indent-2" data-title="25.81(d)(7)"><span class="paragraph-hierarchy"><span class="paren">(</span>7<span class="paren">)</span></span> Date of execution and signature of brewer.</p> </div> </div> <div id="p-25.81(e)"><p class="indent-1" data-title="25.81(e)"><span class="paragraph-hierarchy"><span class="paren">(</span>e<span class="paren">)</span></span> <em class="paragraph-heading">Separation of premises.</em> The appropriate TTB officer may require that the portion of brewery or bonded or taxpaid wine premises extended or curtailed under this section be separated, in a manner satisfactory to the appropriate TTB officer, from the remaining portion of the brewery or bonded or taxpaid premises.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended, 1389, as amended, 1390, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>, <a href="https://www.govinfo.gov/link/uscode/26/5411" class="usc external" target="_blank" rel="noopener noreferrer">5411</a>, <a href="https://www.govinfo.gov/link/uscode/26/5415" class="usc external" target="_blank" rel="noopener noreferrer">5415</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986; <a href="https://www.federalregister.gov/citation/51-FR-9190" class="fr-reference" data-reference="51 FR 9190">51 FR 9190</a>, Mar. 18, 1986, as amended by T.D. ATF-299, <a href="https://www.federalregister.gov/citation/55-FR-24989" class="fr-reference" data-reference="55 FR 24989">55 FR 24989</a>, June 19, 1990; T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1127" class="fr-reference" data-reference="82 FR 1127">82 FR 1127</a>, Jan. 4, 2017] </p> </div> </div> <div class="subject-group" id="subject-group-ECFRf3be6d30d5bb1dd"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFRf3be6d30d5bb1dd","citation":"27 CFR Part 25 Subpart G - Discontinuance of Business"}">Discontinuance of Business</h3> <div class="section" id="25.85"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.85","citation":"27 CFR 25.85"}'>§ 25.85 Notice of permanent discontinuance.</h4> <p>When a brewer desires to discontinue business permanently, he or she must file a notice on Form 5130.10. The brewer must state the purpose of the notice as “Discontinuance of business” and give the date of the discontinuance. When all beer has been lawfully disposed of, appropriate TTB officer will approve the Form 5130.10 and return a copy to the brewer. The brewer shall file a report on Form 5130.9 showing no beer or cereal beverage on hand and marked “Final Report.”</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5479" class="fr-reference" data-reference="66 FR 5479">66 FR 5479</a>, Jan. 19, 2001] </p> </div> </div> </div> <div class="subpart" id="subpart-H"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-H","citation":"27 CFR Part 25 Subpart H"}">Subpart H—Bonds and Consents of Surety</h2> <div class="section" id="25.91"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.91","citation":"27 CFR 25.91"}'>§ 25.91 Requirement for bond.</h4> <div id="p-25.91(a)"> <p class="indent-1" data-title="25.91(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">General.</em> Except as provided in <a href="/current/title-27/section-25.91#p-25.91(e)" class="cfr external">paragraph (e)</a> of this section, every person intending to commence the business of a brewer shall file a bond, Form 5130.22, as prescribed in this subpart, covering operations at the brewery, at the time of filing the original Brewer's Notice, Form 5130.10. Every brewer intending to continue the business of a brewer shall, once every 4 years, or as provided in <a href="/current/title-27/section-25.95" class="cfr external">§ 25.95</a>, execute and file a new bond, or continuation certificate as provided in <a href="/current/title-27/section-25.97" class="cfr external">§ 25.97</a>.</p> </div> <div id="p-25.91(b)"> <p class="indent-1" data-title="25.91(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Conditions of the bond.</em> The Brewer's Bond, Form 5130.22, will be conditioned upon the brewer faithfully complying with all provisions of law and regulations relating to the activities covered by the bond, and upon paying all taxes imposed by <a href="https://www.govinfo.gov/link/uscode/26/5101" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. Chapter 51</a> and all interest and penalties incurred or fines imposed for violations of those provisions.</p> </div> <div id="p-25.91(c)"> <p class="indent-1" data-title="25.91(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Additional information.</em> The appropriate TTB officer shall require, in connection with any brewer's bond, a statement executed under the penalties of perjury, as to whether the principal or any person owning, controlling, or actively participating in the management of the business of the principal has been convicted of or has compromised any offense set forth in <a href="/current/title-27/section-25.101#p-25.101(a)(1)" class="cfr external">§ 25.101(a)(1)</a>, or has been convicted of any offense set forth in <a href="/current/title-27/section-25.101#p-25.101(a)(2)" class="cfr external">§ 25.101(a)(2)</a>. In the event the above statement contains an affirmative answer, the applicant shall submit a statement describing in detail the circumstances surrounding the conviction or compromise.</p> </div> <div id="p-25.91(d)"> <p class="indent-1" data-title="25.91(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Bond required before beginning business.</em> A person may not begin business or continue business as a brewer until first receiving notice that the appropriate TTB officer has approved the bond, continuation certificate, or consent of surety, as required by this part.</p> </div> <div id="p-25.91(e)"><p class="indent-1" data-title="25.91(e)"><span class="paragraph-hierarchy"><span class="paren">(</span>e<span class="paren">)</span></span> <em class="paragraph-heading">Bond exemption.</em> A brewer who pays tax on a deferred basis under <a href="/current/title-27/section-25.164" class="cfr external">§ 25.164</a> is not required to provide a bond to cover operations and withdrawals of beer during any portion of a calendar year for which the brewer is eligible to use an annual or quarterly return period under <a href="/current/title-27/section-25.164#p-25.164(c)(2)" class="cfr external">§ 25.164(c)(2)</a> or <a href="/current/title-27/section-25.164#p-25.164(c)(3)" class="cfr external">(c)(3)</a>. A brewer is considered to be paying tax on a deferred basis for purposes of the preceding sentence even if the brewer does not pay tax during every return period as long as the brewer intends to pay tax in a future period. See <a href="/current/title-27/section-25.62" class="cfr external">§§ 25.62</a> and <a href="/current/title-27/section-25.79" class="cfr external">25.79</a> for rules governing applying for this bond exemption. See <a href="/current/title-27/section-25.95" class="cfr external">§ 25.95</a> for rules governing when an existing brewer who has not provided a bond under this paragraph must obtain bond coverage.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>); sec. 4(a), Pub. L. 91-673, 84 Stat. 2057 (<a href="https://www.govinfo.gov/link/uscode/26/5417" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5417</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5479" class="fr-reference" data-reference="66 FR 5479">66 FR 5479</a>, Jan. 19, 2001; T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1127" class="fr-reference" data-reference="82 FR 1127">82 FR 1127</a>, Jan. 4, 2017] </p> </div> <div class="section" id="25.92"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.92","citation":"27 CFR 25.92"}'>§ 25.92 Consent of surety.</h4> <p>A brewer may change the terms of any bond filed under this part by filing a consent of surety. Consents of surety will be executed on Form 5000.18 by the brewer and the surety on the bond, with the same formality and proof of authorization as required for the execution of a bond.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1127" class="fr-reference" data-reference="82 FR 1127">82 FR 1127</a>, Jan. 4, 2017] </p> </div> <div class="section" id="25.93"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.93","citation":"27 CFR 25.93"}'>§ 25.93 Penal sum of bond.</h4> <div id="p-25.93(a)"> <p class="indent-1" data-title="25.93(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">General.</em> Except as provided in <a href="/current/title-27/section-25.93#p-25.93(a)(3)" class="cfr external">paragraph (a)(3)</a> of this section, a brewer must furnish a bond of a penal sum as prescribed in this section.</p> <div id="p-25.93(a)(1)"> <p class="indent-2" data-title="25.93(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> <em class="paragraph-heading">Brewers who pay taxes using semimonthly periods.</em> In the case of a brewer who pays taxes using semimonthly return periods under <a href="/current/title-27/section-25.164#p-25.164(c)(1)" class="cfr external">§ 25.164(c)(1)</a>, the penal sum of the brewers bond must be equal to 10 percent of the maximum amount of tax calculated at the rates prescribed by law which the brewer will become liable to pay during a calendar year during the period of the bond on beer:</p> <div id="p-25.93(a)(1)(i)"> <p class="indent-3" data-title="25.93(a)(1)(i)"><span class="paragraph-hierarchy"><span class="paren">(</span>i<span class="paren">)</span></span> Removed for transfer to the brewery from other breweries owned by the same brewer;</p> </div> <div id="p-25.93(a)(1)(ii)"> <p class="indent-3" data-title="25.93(a)(1)(ii)"><span class="paragraph-hierarchy"><span class="paren">(</span>ii<span class="paren">)</span></span> Removed without payment of tax for export or for use as supplies on vessels and aircraft;</p> </div> <div id="p-25.93(a)(1)(iii)"> <p class="indent-3" data-title="25.93(a)(1)(iii)"><span class="paragraph-hierarchy"><span class="paren">(</span>iii<span class="paren">)</span></span> Removed without payment of tax for use in research, development, or testing; and</p> </div> <div id="p-25.93(a)(1)(iv)"> <p class="indent-3" data-title="25.93(a)(1)(iv)"><span class="paragraph-hierarchy"><span class="paren">(</span>iv<span class="paren">)</span></span> Removed for consumption or sale.</p> </div> </div> <div id="p-25.93(a)(2)"> <p class="indent-2" data-title="25.93(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> <em class="paragraph-heading">Brewers who pay taxes using quarterly or annual return periods.</em> In the case of a brewer who pays taxes using annual or quarterly return periods under <a href="/current/title-27/section-25.164#p-25.164(c)(2)" class="cfr external">§ 25.164(c)(2)</a> or <a href="/current/title-27/section-25.164#p-25.164(c)(3)" class="cfr external">(c)(3)</a>, the penal sum of the brewers bond is $1,000 and covers the beer described in paragraph (a)(1)(i)-(iv) of this section.</p> </div> <div id="p-25.93(a)(3)"> <p class="indent-2" data-title="25.93(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> <em class="paragraph-heading">Brewers who are exempt from bond requirements.</em> This section does not apply to a brewer who is exempt from bond requirements under <a href="/current/title-27/section-25.91#p-25.91(e)" class="cfr external">§ 25.91(e)</a>.</p> </div> </div> <div id="p-25.93(b)"> <p class="indent-1" data-title="25.93(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Concentrate.</em> A brewer who concentrates beer under <a href="/current/title-27/part-25/subpart-R" class="cfr external">subpart R of this part</a> shall calculate the penal sum of the bond by computing 10 percent of the amount of tax at the rates prescribed by law, on the maximum quantity of beer used in the production of concentrate during a calendar year. The brewer shall add this amount to the penal sum calculated under <a href="/current/title-27/section-25.93#p-25.93(a)" class="cfr external">paragraph (a)</a> of this section to determine the total penal sum of the brewer's bond.</p> </div> <div id="p-25.93(c)"><p class="indent-1" data-title="25.93(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Maximum and minimum penal sums.</em> The maximum penal sum of the bond (or total penal sum if original and strengthening bonds are filed) is not to exceed $150,000 when the tax on beer is to be prepaid, or $500,000 when the tax is to be deferred as provided in <a href="/current/title-27/section-25.164" class="cfr external">§ 25.164</a>. The minimum penal sum of a bond is $1,000.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. TTB-41, <a href="https://www.federalregister.gov/citation/71-FR-5603" class="fr-reference" data-reference="71 FR 5603">71 FR 5603</a>, Feb. 2, 2006; T.D. TTB-89, <a href="https://www.federalregister.gov/citation/76-FR-3511" class="fr-reference" data-reference="76 FR 3511">76 FR 3511</a>, Jan. 20, 2011; T.D. TTB-94, <a href="https://www.federalregister.gov/citation/76-FR-52862" class="fr-reference" data-reference="76 FR 52862">76 FR 52862</a>, Aug. 24, 2011; T.D. TTB-109, <a href="https://www.federalregister.gov/citation/77-FR-72941" class="fr-reference" data-reference="77 FR 72941">77 FR 72941</a>, Dec. 7, 2012; T.D. TTB-123, <a href="https://www.federalregister.gov/citation/79-FR-58679" class="fr-reference" data-reference="79 FR 58679">79 FR 58679</a>, Sept. 30, 2014; T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1127" class="fr-reference" data-reference="82 FR 1127">82 FR 1127</a>, Jan. 4, 2017] </p> </div> <div class="section" id="25.94"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.94","citation":"27 CFR 25.94"}'>§ 25.94 Strengthening bonds.</h4> <div id="p-25.94(a)"> <p class="indent-1" data-title="25.94(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Requirement.</em> When the penal sum of the brewer's bond (calculated as provided in <a href="/current/title-27/section-25.93" class="cfr external">§ 25.93</a>) in effect is not sufficient, the principal may prepay the tax on beer as provided in <a href="/current/title-27/part-25/subpart-K" class="cfr external">subpart K of this part</a>, or give a strengthening bond in sufficient penal sum if the surety is the same as on the bond in effect. If the surety is not the same, a new bond covering the entire liability is required.</p> </div> <div id="p-25.94(b)"> <p class="indent-1" data-title="25.94(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Restrictions.</em> A strengthening bond may not in any way release a former bond or limit a bond to less than the full penal sum.</p> </div> <div id="p-25.94(c)"><p class="indent-1" data-title="25.94(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Date of execution.</em> Strengthening bonds will show the current date of execution and their effective date.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> </div> <div class="section" id="25.95"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.95","citation":"27 CFR 25.95"}'>§ 25.95 Superseding bonds and new bonds for existing brewers.</h4> <div id="p-25.95(a)"> <p class="indent-1" data-title="25.95(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Superseding bonds.</em> The appropriate TTB officer may at any time, at his or her discretion, require a new bond that supersedes the existing bond. A superseding bond is required immediately in the case of insolvency of a surety. Executors, administrators, assignees, receivers, trustees, or other persons acting in a fiduciary capacity must execute a superseding bond or obtain a consent of surety on all bonds in effect. When the interests of the Government so demand, or in any case when the security of the bond becomes impaired for any reason, the principal will be required to give a superseding bond. When a bond is found to be not acceptable by the appropriate TTB officer, the principal will be required immediately to obtain a satisfactory superseding bond or discontinue business.</p> </div> <div id="p-25.95(b)"> <p class="indent-1" data-title="25.95(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">New bonds for existing brewers</em> —</p> <div id="p-25.95(b)(1)"> <p class="indent-2" data-title="25.95(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> <em class="paragraph-heading">General.</em> Subject to <a href="/current/title-27/section-25.95#p-25.95(b)(2)" class="cfr external">paragraph (b)(2)</a> of this section, if an existing brewer has not furnished a bond covering operations and withdrawals of beer because the brewer was exempt from bond requirements under <a href="/current/title-27/section-25.91#p-25.91(e)" class="cfr external">§ 25.91(e)</a>, the brewer must furnish a bond as provided in this subpart beginning in any portion of a calendar year following the first date on which the aggregate amount of tax due from the brewer during the calendar year exceeds $50,000. When furnishing the bond, the brewer must also file an amended Brewer's Notice, Form 5130.10, as provided in <a href="/current/title-27/section-25.79" class="cfr external">§ 25.79</a> to change the brewer's bond status.</p> </div> <div id="p-25.95(b)(2)"> <p class="indent-2" data-title="25.95(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> <em class="paragraph-heading">Grace period for new bonds for existing brewers</em> —</p> <div id="p-25.95(b)(2)(i)"> <p class="indent-3" data-title="25.95(b)(2)(i)"><span class="paragraph-hierarchy"><span class="paren">(</span>i<span class="paren">)</span></span> <em class="paragraph-heading">Bonds covering operations.</em> Except as provided in <a href="/current/title-27/section-25.95#p-25.95(b)(2)(ii)" class="cfr external">paragraph (b)(2)(ii)</a> of this section, an existing brewer who must furnish a bond as provided in <a href="/current/title-27/section-25.95#p-25.95(b)(1)" class="cfr external">paragraph (b)(1)</a> of this section will be treated as having furnished the required bond if the brewer submits the bond on Form 5130.22 no later than 30 days following the first date on which the aggregate amount of tax due from the brewer during the relevant calendar year exceeds $50,000. Except as provided in <a href="/current/title-27/section-25.95#p-25.95(b)(2)(ii)" class="cfr external">paragraph (b)(2)(ii)</a> of this section, the brewer will be treated as having furnished the required bond for the purposes of this paragraph until TTB approves or disapproves the bond.</p> </div> <div id="p-25.95(b)(2)(ii)"><p class="indent-3" data-title="25.95(b)(2)(ii)"><span class="paragraph-hierarchy"><span class="paren">(</span>ii<span class="paren">)</span></span> <em class="paragraph-heading">Bonds covering tax-deferred removals.</em> The grace period specified in <a href="/current/title-27/section-25.95#p-25.95(b)(2)(i)" class="cfr external">paragraph (b)(2)(i)</a> of this section does not apply to beer removed for consumption or sale on deferred payment of tax. A brewer that must furnish a bond under <a href="/current/title-27/section-25.95#p-25.95(b)(1)" class="cfr external">paragraph (b)(1)</a> of this section may not remove beer for consumption or sale on deferred payment of tax until TTB approves the bond.</p></div> </div> </div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> <p class="citation">[T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1128" class="fr-reference" data-reference="82 FR 1128">82 FR 1128</a>, Jan. 4, 2017] </p> </div> <div class="section" id="25.96"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.96","citation":"27 CFR 25.96"}'>§ 25.96 Superseding bond.</h4> <p>When the principal submits a new bond to supersede a bond or bonds in effect, the appropriate TTB officer, after approving the superseding bond, will issue a notice of termination for the superseded bond under the provisions of this subpart. Superseding bonds will show the current date of execution and their effective date.</p> </div> <div class="section" id="25.97"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.97","citation":"27 CFR 25.97"}'>§ 25.97 Continuation certificate.</h4> <p>If the contract of surety between the brewer and the surety on an expiring bond or continuation certificate is continued in force for a succeeding period of not less than 4 years from the expiration date of the bond or continuation certificate, the brewer may submit, in lieu of a new bond, a Brewer's Bond Continuation Certificate on Form 5130.23, executed under the penalties of perjury, by the brewer and the surety attesting to continuation of the bond. Each continuation certificate will constitute a bond and all provisions of law and regulations applicable to bonds on Form 5130.22 given under this part, including the disapproval of bonds, are applicable to continuation certificates.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> </div> <div class="section" id="25.98"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.98","citation":"27 CFR 25.98"}'>§ 25.98 Surety or security.</h4> <div id="p-25.98(a)"> <p class="indent-1" data-title="25.98(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Bond coverage.</em> Bonds required by this part will be given with corporate surety or collateral security.</p> </div> <div id="p-25.98(b)"> <p class="indent-1" data-title="25.98(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Corporate surety.</em> Surety bonds may be given only with surety companies holding certificates of authority from the Secretary as acceptable sureties on Federal bonds, subject to the limitations set forth in the current revision of Treasury Department Circular 570, Companies Holding Certificates of Authority as Acceptable Sureties on Federal Bonds and as Acceptable Reinsuring Companies.</p> </div> <div id="p-25.98(c)"> <p class="indent-1" data-title="25.98(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Availability of Circular 570.</em> Treasury Department Circular 570 is published in the <span class="minor-caps">Federal Register</span> annually on the first business day in July, and supplemental changes are published periodically thereafter (see <em><a href="https://www.federalregister.gov" class="external" target="_blank" rel="noopener noreferrer">https://www.federalregister.gov</a></em>). The most recent circular and any supplemental changes to it may be viewed on the Bureau of the Fiscal Service website (see <em><a href="https://fiscal.treasury.gov" class="external" target="_blank" rel="noopener noreferrer">https://fiscal.treasury.gov</a></em>).</p> </div> <div id="p-25.98(d)"> <p class="indent-1" data-title="25.98(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">More than one corporate surety.</em> A bond may be executed by two or more corporate sureties. Each corporate surety may limit its liability in terms on the face of the bond in a specified amount. This amount may not exceed the limitations set forth for corporate security by the Secretary which are set forth in the current revision of Treasury Department Circular 570. The sum of the liabilities for the sureties will equal the required penal sum of the bond.</p> </div> <div id="p-25.98(e)"> <p class="indent-1" data-title="25.98(e)"><span class="paragraph-hierarchy"><span class="paren">(</span>e<span class="paren">)</span></span> <em class="paragraph-heading">Deposit of collateral securities in lieu of corporate surety.</em> Bonds or notes of the United States, or other obligations which are unconditionally guaranteed as to both interest and principal by the United States, may be pledged and deposited by principals as collateral security in lieu of corporate surety in accordance with <a href="/current/title-31/part-225" class="cfr external">31 CFR part 225</a>.</p> </div> <div id="p-25.98(f)"><p class="indent-1" data-title="25.98(f)"><span class="paragraph-hierarchy"><span class="paren">(</span>f<span class="paren">)</span></span> <em class="paragraph-heading">Bond guaranteed by deposit of cash or cash equivalent.</em> As an alternative to the corporate surety bond under <a href="/current/title-27/section-25.98#p-25.98(b)" class="cfr external">paragraph (b)</a> of this section, a person can file a bond that guarantees payment of the liability by submitting cash or its equivalent (including a money order, cashier's check, or personal check). Cash or its equivalent must be no less than the penal sums of the required bonds. Bonds described in this paragraph will be released if there are no outstanding liabilities when the bond is terminated. Cash equivalents must be payable to the Alcohol and Tobacco Tax and Trade Bureau.</p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1128" class="fr-reference" data-reference="82 FR 1128">82 FR 1128</a>, Jan. 4, 2017; T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 6, 2024] </p> </div> <div class="section" id="25.99"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.99","citation":"27 CFR 25.99"}'>§ 25.99 Filing powers of attorney.</h4> <p>Each bond, continuation certificate, and each consent of surety will be accompanied by a power of attorney authorizing the agent or officer to execute the document. The power of attorney will be prepared on a form provided by the surety company and executed under the corporate seal of the company. If the power of attorney submitted is other than a manually signed original, it will be accompanied by a certificate of its validity.</p> <div class="section-authority"><p>(96 Stat. 1068, 1085 (<a href="https://www.govinfo.gov/link/uscode/31/9304" class="usc external" target="_blank" rel="noopener noreferrer">31 U.S.C. 9304-9308</a>)) </p></div> </div> <div class="subject-group" id="subject-group-ECFR8800c1921cec5c0"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFR8800c1921cec5c0","citation":"27 CFR Part 25 Subpart H - Disapproval or Termination of Bonds or Consents of Surety"}">Disapproval or Termination of Bonds or Consents of Surety</h3> <div class="section" id="25.101"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.101","citation":"27 CFR 25.101"}'>§ 25.101 Disapproval of bonds or consents of surety.</h4> <div id="p-25.101(a)"> <p class="indent-1" data-title="25.101(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Reasons for disapproval.</em> The appropriate TTB officer may disapprove a bond or consent of surety if the individual, firm, partnership, corporation, or association giving the bond or consent of surety, or if any of the above entities owning, controlling or actively participating in the management of a business giving a bond as a brewer, has been previously convicted in a court of competent jurisdiction of:</p> <div id="p-25.101(a)(1)"> <p class="indent-2" data-title="25.101(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Any fraudulent noncompliance with any provision of law of the United States if it related to internal revenue or customs taxation of distilled spirits, wines or beer, or if the offense shall have been compromised with the individual, firm, partnership, corporation, or association on payment of penalties or otherwise; or</p> </div> <div id="p-25.101(a)(2)"> <p class="indent-2" data-title="25.101(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Any felony under a law of any State or the District of Columbia, or the United States, prohibiting the manufacture, sale, importation, or transportation of distilled spirits, wines, beer, or other intoxicating liquor.</p> </div> </div> <div id="p-25.101(b)"><p class="indent-1" data-title="25.101(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Appeal of disapproval.</em> If the bond or consent of surety is disapproved, the person giving the bond or consent of surety may appeal the disapproval to the appropriate TTB officer, who will grant a hearing in the matter if requested by the applicant or brewer, and whose decision will be final.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1394, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5551" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5551</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5479" class="fr-reference" data-reference="66 FR 5479">66 FR 5479</a>, Jan. 19, 2001] </p> </div> <div class="section" id="25.102"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.102","citation":"27 CFR 25.102"}'>§ 25.102 Termination of surety's liability.</h4> <p>The liability of a surety on a bond required by this part will be terminated only as to liability arising on or after:</p> <div id="p-25.102(a)"> <p class="indent-1" data-title="25.102(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> The effective date of a superseding bond;</p> </div> <div id="p-25.102(b)"> <p class="indent-1" data-title="25.102(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> The date of approval of the discontinuance of business of the brewer;</p> </div> <div id="p-25.102(c)"> <p class="indent-1" data-title="25.102(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> Following the giving of notice by the surety; or</p> </div> <div id="p-25.102(d)"><p class="indent-1" data-title="25.102(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> In the case of a brewer who applies to terminate a surety bond under <a href="/current/title-27/section-25.106" class="cfr external">§ 25.106</a>, the date that TTB approves the brewer's application under that section.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> <p class="citation">[T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1128" class="fr-reference" data-reference="82 FR 1128">82 FR 1128</a>, Jan. 4, 2017] </p> </div> <div class="section" id="25.103"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.103","citation":"27 CFR 25.103"}'>§ 25.103 Notice by surety for relief from liability under bond.</h4> <p>A surety may, at any time, in writing, notify the principal and the appropriate TTB officer that the surety desires after a specified date (not less than 60 days after the date of service on the principal) to be relieved of any liability under the bond which is incurred by the principal after the date named in the notice. The surety shall include proof of service of the notice on the principal with the notice filed with the appropriate TTB officer. The notice will become effective on the date named, unless the surety withdraws the notice, in writing. The surety on the bond remains liable under the bond with respect to any liability incurred by the principal while the bond is in effect.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> </div> <div class="section" id="25.104"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.104","citation":"27 CFR 25.104"}'>§ 25.104 Termination of bonds.</h4> <div id="p-25.104(a)"> <p class="indent-1" data-title="25.104(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">General.</em> Brewer's bonds may be terminated as to liability for future removals or receipts under the following circumstances:</p> <div id="p-25.104(a)(1)"> <p class="indent-2" data-title="25.104(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Pursuant to application of the surety as provided in <a href="/current/title-27/section-25.103" class="cfr external">§ 25.103</a>;</p> </div> <div id="p-25.104(a)(2)"> <p class="indent-2" data-title="25.104(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> On approval of a superseding bond as provided in <a href="/current/title-27/section-25.95" class="cfr external">§ 25.95</a>;</p> </div> <div id="p-25.104(a)(3)"> <p class="indent-2" data-title="25.104(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> When a brewer discontinues business as provided in <a href="/current/title-27/section-25.85" class="cfr external">§ 25.85</a>; or</p> </div> <div id="p-25.104(a)(4)"> <p class="indent-2" data-title="25.104(a)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> When an existing brewer who becomes exempt from bond requirements terminates the bond as provided in <a href="/current/title-27/section-25.106" class="cfr external">§ 25.106</a>.</p> </div> </div> <div id="p-25.104(b)"><p class="indent-1" data-title="25.104(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Notification.</em> On termination of the surety's liability under a bond, the appropriate TTB officer will notify the principal and sureties.</p></div> <div class="section-authority"><p>(<a href="https://www.govinfo.gov/link/uscode/31/9301" class="usc external" target="_blank" rel="noopener noreferrer">31 U.S.C. 9301</a>, <a href="https://www.govinfo.gov/link/uscode/31/9303" class="usc external" target="_blank" rel="noopener noreferrer">9303</a>) </p></div> <p class="citation">[T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1128" class="fr-reference" data-reference="82 FR 1128">82 FR 1128</a>, Jan. 4, 2017] </p> </div> <div class="section" id="25.105"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.105","citation":"27 CFR 25.105"}'>§ 25.105 Release of collateral security.</h4> <p>Bonds, notes, and other obligations of the United States, pledged and deposited as security in connection with bonds required by this part will be released in accordance with <a href="/current/title-31/part-225" class="cfr external">31 CFR part 225</a>. When the appropriate TTB officer determines there is no outstanding liability against the bond and that it is no longer necessary to hold the security, he or she shall fix the date or dates on which a part or all of the security will be released. At any time prior to the release of the security, the appropriate TTB officer may, for proper cause, extend the date of release of the security for an additional length of time as may be appropriate.</p> <div class="section-authority"><p>(<a href="https://www.govinfo.gov/link/uscode/31/9301" class="usc external" target="_blank" rel="noopener noreferrer">31 U.S.C. 9301</a>, <a href="https://www.govinfo.gov/link/uscode/31/9303" class="usc external" target="_blank" rel="noopener noreferrer">9303</a>) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1128" class="fr-reference" data-reference="82 FR 1128">82 FR 1128</a>, Jan 4, 2017] </p> </div> <div class="section" id="25.106"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.106","citation":"27 CFR 25.106"}'>§ 25.106 Application to terminate bond by existing brewer who becomes exempt from bond requirements.</h4> <p>If a brewer has held a bond and becomes exempt from bond requirements under <a href="/current/title-27/section-24.91#p-24.91(e)" class="cfr external">§ 24.91(e)</a>, the brewer may apply to TTB to terminate the bond. To apply, the brewer must file an amendment to the Brewer's Notice, Form 5130.10, as provided in <a href="/current/title-27/section-25.79" class="cfr external">§ 25.79</a>. The brewer must accurately state in the submission to TTB that the brewer:</p> <div id="p-25.106(a)"> <p class="indent-1" data-title="25.106(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> Will withdraw beer for deferred payment of tax under <a href="/current/title-27/section-25.164" class="cfr external">§ 25.164</a>;</p> </div> <div id="p-25.106(b)"> <p class="indent-1" data-title="25.106(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> Reasonably expects to be liable for not more than $50,000 in taxes with respect to beer imposed by <a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5051</a> and <a href="https://www.govinfo.gov/link/uscode/26/7652" class="usc external" target="_blank" rel="noopener noreferrer">7652</a> for the current calendar year (see definition of “Reasonably expects” in <a href="/current/title-27/section-25.164#p-25.164(c)(4)(ii)" class="cfr external">§ 25.164(c)(4)(ii)</a>); and</p> </div> <div id="p-25.106(c)"><p class="indent-1" data-title="25.106(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> Was liable for not more than $50,000 in such taxes in the preceding calendar year.</p></div> <p class="citation">[T.D TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1128" class="fr-reference" data-reference="82 FR 1128">82 FR 1128</a>, Jan. 4, 2017] </p> </div> </div> </div> <div class="subpart" id="subpart-I"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-I","citation":"27 CFR Part 25 Subpart I"}">Subpart I—Dealer Registration and Recordkeeping</h2> <div class="source"><h4 class="inline-header">Source:</h4><p class="inline-paragraph">T.D. TTB-79, <a href="https://www.federalregister.gov/citation/74-FR-37404" class="fr-reference" data-reference="74 FR 37404">74 FR 37404</a>, July 28, 2009, unless otherwise noted. </p></div> <div class="section" id="25.111"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.111","citation":"27 CFR 25.111"}'>§ 25.111 Definitions.</h4> <p>For purposes of this subpart, the following terms have the meanings indicated:</p> <div id="p-25.111(Dealer)"> <p class="indent-1" data-title="25.111 “Dealer”" data-term="true"><em class="paragraph-hierarchy">Dealer.</em> A person who sells, or offers for sale, any alcohol product (distilled spirits, wines, and/or beer) fit for beverage use.</p> </div> <div id="p-25.111(Retail%20dealer%20in%20liquors)"> <p class="indent-1" data-title="25.111 “Retail dealer in liquors”" data-term="true"><em class="paragraph-hierarchy">Retail dealer in liquors.</em> A dealer who sells, or offers for sale, distilled spirits, wines, or beer to any person other than a dealer.</p> </div> <div id="p-25.111(Wholesale%20dealer%20in%20liquors)"><p class="indent-1" data-title="25.111 “Wholesale dealer in liquors”" data-term="true"><em class="paragraph-hierarchy">Wholesale dealer in liquors.</em> A dealer who sells, or offers for sale, distilled spirits, wines, or beer to another dealer.</p></div> <div class="section-authority"><p>(<a href="https://www.govinfo.gov/link/uscode/26/5121" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5121</a>, <a href="https://www.govinfo.gov/link/uscode/26/5122" class="usc external" target="_blank" rel="noopener noreferrer">5122</a>) </p></div> </div> <div class="section" id="25.112"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.112","citation":"27 CFR 25.112"}'>§ 25.112 Dealer registration.</h4> <p>Every brewer who sells, or offers for sale, any alcohol product (distilled spirits, wines, or beer) fit for beverage use must register as a dealer in accordance with <a href="/current/title-27/part-31" class="cfr external">part 31 of this chapter</a>. However, the Brewer's Notice, TTB Form 5130.10, filed under <a href="/current/title-27/part-25/subpart-G" class="cfr external">subpart G of this part</a>, and approval of that notice by the appropriate TTB officer, will constitute the brewer's registration as a dealer at the brewery. Every brewer registered as a dealer under this subpart will be classified as a wholesale dealer in liquors (see <a href="/current/title-27/section-31.32" class="cfr external">§ 31.32 of this chapter</a>) and as such may also operate as a retail dealer in liquors without additional registration. Registration covers all sales from the same location, including sales of wine, spirits, or other brewers' beer. As provided in <a href="/current/title-27/section-31.52" class="cfr external">§ 31.52 of this chapter</a>, the brewer is subject to no additional registration for making sales of wine or beer at the customer's place of business. Otherwise, a brewer who conducts business as a dealer at a location other than the brewery must register and keep records in accordance with <a href="/current/title-27/part-31" class="cfr external">part 31 of this chapter</a>.</p> <div class="section-authority"><p>(<a href="https://www.govinfo.gov/link/uscode/26/5124" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5124</a>) </p></div> </div> <div class="section" id="25.113"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.113","citation":"27 CFR 25.113"}'>§ 25.113 Amending the dealer registration.</h4> <p>Every brewer registered as a dealer under this subpart must maintain a current and accurate Brewer's Notice, TTB Form 5130.10. Whenever there is a change to any of the information provided in the approved Brewer's Notice, the brewer must amend the notice within the time period specified in <a href="/current/title-27/part-25/subpart-G" class="cfr external">subpart G of this part</a>. An amendment to the Brewer's Notice, Form 5130.10, will also serve as an amendment of the brewer's dealer registration under this subpart. The brewer's dealer registration will also terminate when brewery operations under the Brewer's Notice terminate.</p> <div class="section-authority"><p>(<a href="https://www.govinfo.gov/link/uscode/26/5124" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5124</a>) </p></div> </div> <div class="section" id="25.114"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.114","citation":"27 CFR 25.114"}'>§ 25.114 Dealer records.</h4> <p>Every dealer is required to maintain records of transactions. Beer transactions that appear in the records required by <a href="/current/title-27/part-25/subpart-U" class="cfr external">subpart U of this part</a> will meet the brewer's recordkeeping requirements as a dealer. For other transactions not covered in the brewery records, such as retail sales of wine or distilled spirits in a restaurant at the brewery, or operations as a wholesale dealer in wine or distilled spirits, the brewer must keep the records specified for dealers in <a href="/current/title-27/part-31" class="cfr external">part 31 of this chapter</a>.</p> <div class="section-authority"><p>(<a href="https://www.govinfo.gov/link/uscode/26/5121" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5121</a>, <a href="https://www.govinfo.gov/link/uscode/26/5122" class="usc external" target="_blank" rel="noopener noreferrer">5122</a>) </p></div> </div> </div> <div class="subpart" id="subpart-J"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-J","citation":"27 CFR Part 25 Subpart J"}">Subpart J—Marks, Brands, and Labels</h2> <div class="section" id="25.141"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.141","citation":"27 CFR 25.141"}'>§ 25.141 Barrels and kegs.</h4> <div id="p-25.141(a)"> <p class="indent-1" data-title="25.141(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">General requirements.</em> The brewer's name or trade name and the place of production (city and, if necessary for identification, State) shall be permanently marked on each barrel or keg. If the place of production is clearly shown on the bung or on the tap cover, or on a label securely affixed to each barrel or keg, the place of production need not be permanently marked on each barrel or keg. No statement as to payment of internal revenue taxes may be shown.</p> </div> <div id="p-25.141(b)"> <p class="indent-1" data-title="25.141(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Breweries of same ownership.</em> </p> <div id="p-25.141(b)(1)"> <p class="indent-2" data-title="25.141(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> If two or more breweries are owned or operated by the same person, firm, or corporation (as defined in <a href="/current/title-27/section-25.181" class="cfr external">§ 25.181</a>), the place of production:</p> <div id="p-25.141(b)(1)(i)"> <p class="indent-3" data-title="25.141(b)(1)(i)"><span class="paragraph-hierarchy"><span class="paren">(</span>i<span class="paren">)</span></span> May be shown as the only location on the bung, or on the tap cover, or on a separate label attached to the keg;</p> </div> <div id="p-25.141(b)(1)(ii)"> <p class="indent-3" data-title="25.141(b)(1)(ii)"><span class="paragraph-hierarchy"><span class="paren">(</span>ii<span class="paren">)</span></span> May be included in a listing of the locations of breweries qualified under this part if the place of production is not given less emphasis than any of the other locations; or</p> </div> <div id="p-25.141(b)(1)(iii)"> <p class="indent-3" data-title="25.141(b)(1)(iii)"><span class="paragraph-hierarchy"><span class="paren">(</span>iii<span class="paren">)</span></span> Need not be shown if the brewer's principal place of business is shown in lieu of any other location. The brewer's principal place of business will be the location of a brewery operated by the brewer and qualified under this part.</p> </div> </div> <div id="p-25.141(b)(2)"> <p class="indent-2" data-title="25.141(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> If the location of two or more breweries is shown on the keg, bung, tap cover, or on a separate label attached to the keg (paragraph (b)(1)(ii)), or if the brewer's principal place of business is shown in lieu of the actual place of production (paragraph (b)(1)(iii)), the brewer shall indicate the actual place of production by printing, coding or other markings on the keg, bung, tap cover, or on a separate label attached to the keg. The coding system employed will permit an appropriate TTB officer to determine the place of production (including street address if two or more breweries are located in the same city) of the beer. The brewer must notify the appropriate TTB officer prior to employing a coding system.</p> </div> </div> <div id="p-25.141(c)"><p class="indent-1" data-title="25.141(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Label approval required.</em> Labels or tap covers used by brewers shall be covered by certificates of label approval, Form 5100.31, when required by <a href="/current/title-27/part-7" class="cfr external">part 7 of this chapter</a>.</p></div> <p class="approved">(Approved by the Office of Management and Budget under control number 1512-0474) </p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5412" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5412</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-225, <a href="https://www.federalregister.gov/citation/51-FR-8492" class="fr-reference" data-reference="51 FR 8492">51 FR 8492</a>, Mar. 12, 1986; T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5479" class="fr-reference" data-reference="66 FR 5479">66 FR 5479</a>, Jan. 19, 2001] </p> </div> <div class="section" id="25.142"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.142","citation":"27 CFR 25.142"}'>§ 25.142 Bottles.</h4> <div id="p-25.142(a)"> <p class="indent-1" data-title="25.142(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Label requirements.</em> Each bottle of beer shall show by label or otherwise the name or trade name of the brewer, the net contents of the bottle, the nature of the product such as beer, ale, porter, stout, etc., and the place of production (city and, when necessary for identification, State). No statement as to payment of internal revenue taxes may be shown.</p> </div> <div id="p-25.142(b)"> <p class="indent-1" data-title="25.142(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Breweries of same ownership.</em> </p> <div id="p-25.142(b)(1)"> <p class="indent-2" data-title="25.142(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> If two or more breweries are owned or operated by the same person, firm, or corporation (as defined in <a href="/current/title-27/section-25.181" class="cfr external">§ 25.181</a>), the place of production:</p> <div id="p-25.142(b)(1)(i)"> <p class="indent-3" data-title="25.142(b)(1)(i)"><span class="paragraph-hierarchy"><span class="paren">(</span>i<span class="paren">)</span></span> May be shown as the only location on the label;</p> </div> <div id="p-25.142(b)(1)(ii)"> <p class="indent-3" data-title="25.142(b)(1)(ii)"><span class="paragraph-hierarchy"><span class="paren">(</span>ii<span class="paren">)</span></span> May be included in a listing of the locations of breweries qualified under this part if the place of production is not given less emphasis than any of the other locations; or</p> </div> <div id="p-25.142(b)(1)(iii)"> <p class="indent-3" data-title="25.142(b)(1)(iii)"><span class="paragraph-hierarchy"><span class="paren">(</span>iii<span class="paren">)</span></span> Need not be shown if the brewer's principal place of business is shown in lieu of any other location. The brewer's principal place of business will be the location of a brewery operated by the brewer and qualified under this part.</p> </div> </div> <div id="p-25.142(b)(2)"> <p class="indent-2" data-title="25.142(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> If the location of two or more breweries is shown on the label (paragraph (b)(1)(ii)), or if the brewer's principal place of business is shown on the label in lieu of the actual place of production (paragraph (b)(1)(iii)), the brewer shall indicate the actual place of production by printing, coding or other markings on the label, bottle, crown or lid. The coding system employed will permit an appropriate TTB officer to determine the place of production (including street address if two or more breweries are located in the same city) of the beer. The brewer must notify the appropriate TTB officer prior to employing a coding system.</p> </div> </div> <div id="p-25.142(c)"> <p class="indent-1" data-title="25.142(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Distinctive names.</em> If the brewer's name, trade name or brand name includes the name of a city which is not the place where the beer was produced, the appropriate TTB officer may require the brewer to state the actual place of production on the label.</p> </div> <div id="p-25.142(d)"> <p class="indent-1" data-title="25.142(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Tolerances.</em> The statement of net contents shall indicate exactly the volume of beer within the bottle except for variations in measuring as may occur in filling conducted in compliance with good commercial practice. The barrel equivalent of bottles filled during a consecutive three month period, calculated on the basis of the brewer's fill test records, may not vary more than 0.5 percent from the barrel equivalent of bottles filled during the same period, calculated on the basis of the stated net contents of the bottles. The brewer is liable for the tax on the entire amount of beer removed, without benefit of tolerance, when the fill of bottles and cans exceeds the tolerance for the three month period, or when filling is not conducted in compliance with good commercial practice.</p> </div> <div id="p-25.142(e)"> <p class="indent-1" data-title="25.142(e)"><span class="paragraph-hierarchy"><span class="paren">(</span>e<span class="paren">)</span></span> <em class="paragraph-heading">Label approval required.</em> Labels used by brewers shall be covered by certificates of label approval, Form 5100.31, when required by <a href="/current/title-27/part-7" class="cfr external">part 7 of this chapter</a>.</p> </div> <div id="p-25.142(f)"><p class="indent-1" data-title="25.142(f)"><span class="paragraph-hierarchy"><span class="paren">(</span>f<span class="paren">)</span></span> <em class="paragraph-heading">Short-fill bottles.</em> A brewer may dispose of taxpaid short-fill bottles of beer to employees for their use but not for resale. These bottles need not be labeled, but if labeled they need not show an accurate statement of net contents.</p></div> <p class="approved">(Approved by the Office of Management and Budget under control number 1512-0474) </p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5412" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5412</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-225, <a href="https://www.federalregister.gov/citation/51-FR-8492" class="fr-reference" data-reference="51 FR 8492">51 FR 8492</a>, Mar. 12, 1986; T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5479" class="fr-reference" data-reference="66 FR 5479">66 FR 5479</a>, Jan. 19, 2001; T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87942" class="fr-reference" data-reference="89 FR 87942">89 FR 87942</a>, Nov. 6, 2024] </p> </div> <div class="section" id="25.143"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.143","citation":"27 CFR 25.143"}'>§ 25.143 Cases.</h4> <div id="p-25.143(a)"> <p class="indent-1" data-title="25.143(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Brewer's name.</em> The brewer's name or trade name will be shown on each case or other shipping container of bottled beer. A brewer may use unmarked cases to hold:</p> <div id="p-25.143(a)(1)"> <p class="indent-2" data-title="25.143(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Cartons of beer, if the visible portion of the cartons shows the required name; or</p> </div> <div id="p-25.143(a)(2)"> <p class="indent-2" data-title="25.143(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Bottles or cans with plastic carriers, if the visible portion of the bottles or cans shows the required name.</p> </div> </div> <div id="p-25.143(b)"><p class="indent-1" data-title="25.143(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Other information.</em> The brewer may show on a case or shipping container the place of production (city and, when necessary for identification, State), and the addresses of other breweries owned by the same person, firm, or corporation (as defined in <a href="/current/title-27/section-25.181" class="cfr external">§ 25.181</a>). If only one address is shown, it will be that of the producing brewery, or of the brewer's principal place of business.</p></div> <p class="approved">(Approved by the Office of Management and Budget under control number 1512-0474) </p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5412" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5412</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-225, <a href="https://www.federalregister.gov/citation/51-FR-8492" class="fr-reference" data-reference="51 FR 8492">51 FR 8492</a>, Mar. 12, 1986] </p> </div> <div class="section" id="25.144"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.144","citation":"27 CFR 25.144"}'>§ 25.144 Rebranding barrels and kegs.</h4> <div id="p-25.144(a)"> <p class="indent-1" data-title="25.144(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> A brewer may not use a barrel or keg which bears the name of more than one brewer, and except as provided in <a href="/current/title-27/section-25.231" class="cfr external">§ 25.231</a>, may not use a barrel or keg bearing the name of a brewer other than the producing brewer.</p> </div> <div id="p-25.144(b)"> <p class="indent-1" data-title="25.144(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> A brewer who purchases or otherwise obtains barrels or kegs from another brewer shall permanently remove or durably cover the original marks and brands after notifying the appropriate TTB officer of the proposed action. A brewer may use the barrels or kegs obtained without removing or covering the original marks and brands if the brewer:</p> <div id="p-25.144(b)(1)"> <p class="indent-2" data-title="25.144(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Adopts a trade name substantially identical to the name appearing on the barrels or kegs; or</p> </div> <div id="p-25.144(b)(2)"><p class="indent-2" data-title="25.144(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Succeeds to a brewer who has discontinued business, in which case the brewer may add marks or brands, in accordance with <a href="/current/title-27/section-25.141" class="cfr external">§ 25.141</a>, which indicate ownership.</p></div> </div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5412" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5412</a>)) </p></div> </div> <div class="section" id="25.145"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.145","citation":"27 CFR 25.145"}'>§ 25.145 Tanks, vehicles, and vessels.</h4> <div id="p-25.145(a)"> <p class="indent-1" data-title="25.145(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> Each brewer who transfers beer to another brewery of the same ownership (as defined in <a href="/current/title-27/section-25.181" class="cfr external">§ 25.181</a>), or who exports beer without payment of tax, as provided in <a href="/current/title-27/section-25.203" class="cfr external">§ 25.203</a>, shall plainly and durably mark each tank, tank car, tank truck, tank ship, barge, or deep tank of a vessel in accordance with <a href="/current/title-27/section-25.145#p-25.145(b)" class="cfr external">paragraph (b)</a> of this section. These marks may be placed on a label securely affixed to the route board of the container.</p> </div> <div id="p-25.145(b)"> <p class="indent-1" data-title="25.145(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> The brewer shall mark each container with—</p> <div id="p-25.145(b)(1)"> <p class="indent-2" data-title="25.145(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> The designation “Beer”;</p> </div> <div id="p-25.145(b)(2)"> <p class="indent-2" data-title="25.145(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> The brewer's name;</p> </div> <div id="p-25.145(b)(3)"> <p class="indent-2" data-title="25.145(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> The address of the brewery from which removed;</p> </div> <div id="p-25.145(b)(4)"> <p class="indent-2" data-title="25.145(b)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> The address of the brewery to which transferred or the marks required for exportation in <a href="/current/title-27/part-28" class="cfr external">part 28 of this chapter</a>, as applicable;</p> </div> <div id="p-25.145(b)(5)"> <p class="indent-2" data-title="25.145(b)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> The date of shipment; and</p> </div> <div id="p-25.145(b)(6)"><p class="indent-2" data-title="25.145(b)(6)"><span class="paragraph-hierarchy"><span class="paren">(</span>6<span class="paren">)</span></span> The quantity, expressed in barrels.</p></div> </div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5053" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5053</a>, <a href="https://www.govinfo.gov/link/uscode/26/5414" class="usc external" target="_blank" rel="noopener noreferrer">5414</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. TTB-8, <a href="https://www.federalregister.gov/citation/69-FR-3830" class="fr-reference" data-reference="69 FR 3830">69 FR 3830</a>, Jan. 27, 2004] </p> </div> </div> <div class="subpart" id="subpart-K"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-K","citation":"27 CFR Part 25 Subpart K"}">Subpart K—Tax on Beer</h2> <div class="subject-group" id="subject-group-ECFR501808e1baff034"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFR501808e1baff034","citation":"27 CFR Part 25 Subpart K - Liability for Tax"}">Liability for Tax</h3> <div class="section" id="25.151"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.151","citation":"27 CFR 25.151"}'>§ 25.151 Rate of tax.</h4> <p>All beer, brewed or produced, and removed for consumption or sale, is subject to the tax prescribed by <a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5051</a>, for every barrel containing not more than 31 gallons, and at a like rate for any other quantity or for the fractional parts of a barrel as authorized in <a href="/current/title-27/section-25.156" class="cfr external">§ 25.156</a>.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5051</a>, <a href="https://www.govinfo.gov/link/uscode/26/5052" class="usc external" target="_blank" rel="noopener noreferrer">5052</a>)) </p></div> </div> <div class="section" id="25.152"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.152","citation":"27 CFR 25.152"}'>§ 25.152 Reduced rate of tax for certain brewers.</h4> <div id="p-25.152(a)"> <p class="indent-1" data-title="25.152(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">General.</em> Section 5051(a)(2) of Title 26 U.S.C. provides for a reduced rate of tax on the first 60,000 barrels of beer removed for consumption or sale by a brewer during a calendar year. To be eligible to pay the reduced rate of tax, a brewer:</p> <div id="p-25.152(a)(1)"> <p class="indent-2" data-title="25.152(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Shall brew or produce the beer at a qualified brewery in the United States;</p> </div> <div id="p-25.152(a)(2)"> <p class="indent-2" data-title="25.152(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> May not produce more than 2,000,000 barrels of beer per calendar year; and</p> </div> <div id="p-25.152(a)(3)"> <p class="indent-2" data-title="25.152(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> May not be a member of a “controlled group” of brewers whose members together produce more than 2,000,000 barrels of beer per calendar year.</p> <p class="flush-paragraph indent-2 no-hierarchy">The appropriate TTB officer shall deny use of the reduced rate of tax provided by <a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5051(a)(2)</a> where it is determined that the allowance of such a reduced rate would benefit a person who would otherwise fail to qualify for use of such rate. </p> </div> </div> <div id="p-25.152(b)"> <p class="indent-1" data-title="25.152(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Definitions.</em> For the purpose of determining eligibility for payment of the reduced rate of tax on beer, terms have the following meanings:</p> <div id="p-25.152(b)(1)"> <p class="indent-2" data-title="25.152(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> <em class="paragraph-heading">Controlled group.</em> A related group of brewers as defined in <a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5051(a)(2)(B)</a>. Controlled groups include, but are not limited to:</p> <div id="p-25.152(b)(1)(i)"> <p class="indent-3" data-title="25.152(b)(1)(i)"><span class="paragraph-hierarchy"><span class="paren">(</span>i<span class="paren">)</span></span> Parent-subsidiary controlled groups as defined in <a href="/current/title-26/section-1.1563-1#p-1.1563-1(a)(2)" class="cfr external">26 CFR 1.1563-1(a)(2)</a>;</p> </div> <div id="p-25.152(b)(1)(ii)"> <p class="indent-3" data-title="25.152(b)(1)(ii)"><span class="paragraph-hierarchy"><span class="paren">(</span>ii<span class="paren">)</span></span> Brother-sister controlled groups as defined in <a href="/current/title-26/section-1.1563-1#p-1.1563-1(a)(3)" class="cfr external">26 CFR 1.1563-1(a)(3)</a>; and</p> </div> <div id="p-25.152(b)(1)(iii)"> <p class="indent-3" data-title="25.152(b)(1)(iii)"><span class="paragraph-hierarchy"><span class="paren">(</span>iii<span class="paren">)</span></span> Combined groups as defined in <a href="/current/title-26/section-1.1563-1#p-1.1563-1(a)(4)" class="cfr external">26 CFR 1.1563-1(a)(4)</a>. Stock ownership in a corporation need not be direct and 51% constructive ownership, defined in <a href="/current/title-26/section-1.1563-3" class="cfr external">26 CFR 1.1563-3</a>, may be acquired through:</p> <div id="p-25.152(b)(1)(iii)(A)"> <p class="indent-4" data-title="25.152(b)(1)(iii)(A)"><span class="paragraph-hierarchy"><span class="paren">(</span>A<span class="paren">)</span></span> An option to purchase stock;</p> </div> <div id="p-25.152(b)(1)(iii)(B)"> <p class="indent-4" data-title="25.152(b)(1)(iii)(B)"><span class="paragraph-hierarchy"><span class="paren">(</span>B<span class="paren">)</span></span> Attribution from partnerships;</p> </div> <div id="p-25.152(b)(1)(iii)(C)"> <p class="indent-4" data-title="25.152(b)(1)(iii)(C)"><span class="paragraph-hierarchy"><span class="paren">(</span>C<span class="paren">)</span></span> Attribution from estate or trusts;</p> </div> <div id="p-25.152(b)(1)(iii)(D)"> <p class="indent-4" data-title="25.152(b)(1)(iii)(D)"><span class="paragraph-hierarchy"><span class="paren">(</span>D<span class="paren">)</span></span> Attribution from corporations; or</p> </div> <div id="p-25.152(b)(1)(iii)(E)"> <p class="indent-4" data-title="25.152(b)(1)(iii)(E)"><span class="paragraph-hierarchy"><span class="paren">(</span>E<span class="paren">)</span></span> Ownership by spouses, children, grandchildren, parents, and grandparents.</p> </div> </div> </div> <div id="p-25.152(b)(2)"> <p class="indent-2" data-title="25.152(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> <em class="paragraph-heading">Production of beer.</em> The production of beer as recorded in the brewer's daily records and reported in the Brewer's Report of Operations, Form 5130.9. For the purpose of determining compliance with the 2,000,000 barrel limitation, production of beer by a brewer or a controlled group of brewers includes both beer produced at qualified breweries within the United States and beer produced outside the United States.</p> </div> </div> <div id="p-25.152(c)"> <p class="indent-1" data-title="25.152(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Brewers operating more than one brewery.</em> Brewers who operate more than one brewery shall include the combined production of beer at all their breweries when determining eligibility under the 2,000,000 barrel limitation. The reduced rate of tax applies to the first 60,000 barrels of beer removed for consumption or sale in a calendar year by the brewer; the brewer shall apportion the 60,000 barrels among the breweries in the manner described in the notice as provided by <a href="/current/title-27/section-25.167#p-25.167(b)(3)" class="cfr external">§ 25.167(b)(3)</a>.</p> </div> <div id="p-25.152(d)"><p class="indent-1" data-title="25.152(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Controlled groups of brewers.</em> Members of a controlled group of brewers shall include the combined production of beer by all member brewers when determining eligibility under the 2,000,000 limitation. The reduced rate of tax applies to the first 60,000 barrels of beer removed for consumption or sale in a calendar year by the controlled group of brewers; the controlled group of brewers shall apportion the 60,000 barrels among member brewers in the manner described in each brewer's notice as provided by <a href="/current/title-27/section-25.167#p-25.167(b)(3)" class="cfr external">§ 25.167(b)(3)</a>.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5052" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5052</a>)) </p></div> <p class="citation">[T.D. ATD-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-307, <a href="https://www.federalregister.gov/citation/55-FR-52738" class="fr-reference" data-reference="55 FR 52738">55 FR 52738</a>, Dec. 21, 1990; T.D. ATF-345, <a href="https://www.federalregister.gov/citation/58-FR-40357" class="fr-reference" data-reference="58 FR 40357">58 FR 40357</a>, July 28, 1993] </p> </div> <div class="section" id="25.153"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.153","citation":"27 CFR 25.153"}'>§ 25.153 Persons liable for tax.</h4> <p>The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be paid by the brewer of the beer at the brewery where produced. The tax on beer transferred to a brewery from other breweries owned by the same brewer in accordance with <a href="/current/title-27/part-25/subpart-L" class="cfr external">subpart L of this part</a> shall be paid by the brewer at the brewery from which the beer is removed for consumption or sale.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5054" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5054</a>, <a href="https://www.govinfo.gov/link/uscode/26/5413" class="usc external" target="_blank" rel="noopener noreferrer">5413</a>, <a href="https://www.govinfo.gov/link/uscode/26/5414" class="usc external" target="_blank" rel="noopener noreferrer">5414</a>)) </p></div> </div> </div> <div class="subject-group" id="subject-group-ECFR13ed4f8cf706222"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFR13ed4f8cf706222","citation":"27 CFR Part 25 Subpart K - Determination of Tax"}">Determination of Tax</h3> <div class="section" id="25.155"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.155","citation":"27 CFR 25.155"}'>§ 25.155 Types of containers.</h4> <p>Beer may be removed from a brewery for consumption or sale only in barrels, kegs, bottles, and similar containers, as provided in this part. A container which the appropriate TTB officer determines to be similar to a bottle or can will be treated as a bottle for purposes of this part. A container which the appropriate TTB officer determines to be similar to a barrel or keg and which conforms to one of the sizes prescribed for barrels or kegs in <a href="/current/title-27/section-25.156" class="cfr external">§ 25.156</a> will be treated as such for purposes of this part.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended, 1390, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5412" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5412</a>, <a href="https://www.govinfo.gov/link/uscode/26/5416" class="usc external" target="_blank" rel="noopener noreferrer">5416</a>)) </p></div> </div> <div class="section" id="25.156"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.156","citation":"27 CFR 25.156"}'>§ 25.156 Determination of tax on keg beer.</h4> <div id="p-25.156(a)"> <p class="indent-1" data-title="25.156(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> In determining the tax on beer removed in kegs, a barrel is regarded as a quantity of not more than 31 gallons. The authorized fractional parts of a barrel are whole barrels, halves, thirds, quarters, sixths, and eighths, and beer may be removed in kegs rated at those capacities. The following keg sizes are also authorized at the stated barrel equivalents:</p> <div class="table-wrapper"> <div class="gpotbl_div"><table border="1" cellpadding="1" cellspacing="1" class="gpo_table" frame="void" width="100%"> <thead> <tr> <th class="center border-top-single border-bottom-single border-right-single">Size of keg</th> <th class="center border-top-single border-bottom-single">Barrel equivalent</th> </tr> </thead> <tbody> <tr> <td class="left border-right-single">5 gallons</td> <td class="right">0.16129</td> </tr> <tr> <td class="left border-right-single">30 liter</td> <td class="right">0.25565</td> </tr> <tr> <td class="left border-bottom-single border-right-single">50 liter</td> <td class="right border-bottom-single">0.42608</td> </tr> </tbody> </table></div> </div> </div> <div id="p-25.156(b)"> <p class="indent-1" data-title="25.156(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> If any barrel or authorized size keg contains a quantity of beer more than 2 percent in excess of its rated capacity, tax will be determined and paid on the actual quantity of beer (without benefit of any tolerance) contained in the keg.</p> </div> <div id="p-25.156(c)"><p class="indent-1" data-title="25.156(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> The quantities of keg beer removed subject to tax will be computed to 5 decimal places. The sum of the quantities computed for any one day will be rounded to 2 decimal places and the tax will be calculated and paid on the rounded sum.</p></div> <div class="section-authority"><p>(<a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5051</a>) </p></div> <p class="citation">[T.D. ATF-345, <a href="https://www.federalregister.gov/citation/58-FR-40357" class="fr-reference" data-reference="58 FR 40357">58 FR 40357</a>, July 28, 1993] </p> </div> <div class="section" id="25.157"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.157","citation":"27 CFR 25.157"}'>§ 25.157 Determination of tax on bottled beer.</h4> <p>The quantities of bottled beer removed subject to tax shall be computed to 5 decimal places in accordance with the table and instructions in <a href="/current/title-27/section-25.158" class="cfr external">§ 25.158</a>. The sum of the quantities computed for any one day will be rounded to 2 decimal places and the tax will be calculated and paid on the rounded sum.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5051</a>)) </p></div> </div> <div class="section" id="25.158"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.158","citation":"27 CFR 25.158"}'>§ 25.158 Tax computation for bottled beer.</h4> <p>Barrel equivalents for various case sizes are as follows:</p> <div id="p-25.158(a)"> <p class="indent-1" data-title="25.158(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">For U.S. measure bottles.</em> </p> <div class="table-wrapper"> <div class="gpotbl_div"><table border="1" cellpadding="1" cellspacing="1" class="gpo_table" frame="void" width="100%"> <thead> <tr> <th class="center border-top-single border-bottom-single border-right-single">Bottle size (net contents in fluid ounces)</th> <th class="center border-top-single border-bottom-single border-right-single">Number of bottles per case</th> <th class="center border-top-single border-bottom-single">Barrel equivalent</th> </tr> </thead> <tbody> <tr> <td class="left border-right-single">6</td> <td class="right border-right-single">12</td> <td class="right">0.01815</td> </tr> <tr> <td class="left border-right-single">6</td> <td class="right border-right-single">24</td> <td class="right">0.03629</td> </tr> <tr> <td class="left border-right-single">7</td> <td class="right border-right-single">12</td> <td class="right">0.02117</td> </tr> <tr> <td class="left border-right-single">7</td> <td class="right border-right-single">24</td> <td class="right">0.04234</td> </tr> <tr> <td class="left border-right-single">7</td> <td class="right border-right-single">32</td> <td class="right">0.05645</td> </tr> <tr> <td class="left border-right-single">7</td> <td class="right border-right-single">35</td> <td class="right">0.06174</td> </tr> <tr> <td class="left border-right-single">7</td> <td class="right border-right-single">36</td> <td class="right">0.06351</td> </tr> <tr> <td class="left border-right-single">7</td> <td class="right border-right-single">40</td> <td class="right">0.07056</td> </tr> <tr> <td class="left border-right-single">7</td> <td class="right border-right-single">48</td> <td class="right">0.08468</td> </tr> <tr> <td class="left border-right-single">8</td> <td class="right border-right-single">12</td> <td class="right">0.02419</td> </tr> <tr> <td class="left border-right-single">8</td> <td class="right border-right-single">24</td> <td class="right">0.04839</td> </tr> <tr> <td class="left border-right-single">8</td> <td class="right border-right-single">36</td> <td class="right">0.07258</td> </tr> <tr> <td class="left border-right-single">8</td> <td class="right border-right-single">48</td> <td class="right">0.09677</td> </tr> <tr> <td class="left border-right-single">10</td> <td class="right border-right-single">12</td> <td class="right">0.03024</td> </tr> <tr> <td class="left border-right-single">10</td> <td class="right border-right-single">24</td> <td class="right">0.06048</td> </tr> <tr> <td class="left border-right-single">10</td> <td class="right border-right-single">48</td> <td class="right">0.12097</td> </tr> <tr> <td class="left border-right-single">11</td> <td class="right border-right-single">12</td> <td class="right">0.03327</td> </tr> <tr> <td class="left border-right-single">11</td> <td class="right border-right-single">24</td> <td class="right">0.06653</td> </tr> <tr> <td class="left border-right-single">11.5</td> <td class="right border-right-single">24</td> <td class="right">0.06956</td> </tr> <tr> <td class="left border-right-single">12</td> <td class="right border-right-single">12</td> <td class="right">0.03629</td> </tr> <tr> <td class="left border-right-single">12</td> <td class="right border-right-single">15</td> <td class="right">0.04536</td> </tr> <tr> <td class="left border-right-single">12</td> <td class="right border-right-single">20</td> <td class="right">0.06048</td> </tr> <tr> <td class="left border-right-single">12</td> <td class="right border-right-single">24</td> <td class="right">0.07258</td> </tr> <tr> <td class="left border-right-single">12</td> <td class="right border-right-single">30</td> <td class="right">0.09073</td> </tr> <tr> <td class="left border-right-single">12</td> <td class="right border-right-single">48</td> <td class="right">0.14516</td> </tr> <tr> <td class="left border-right-single">12</td> <td class="right border-right-single">50</td> <td class="right">0.15121</td> </tr> <tr> <td class="left border-right-single">14</td> <td class="right border-right-single">12</td> <td class="right">0.04234</td> </tr> <tr> <td class="left border-right-single">14</td> <td class="right border-right-single">24</td> <td class="right">0.08468</td> </tr> <tr> <td class="left border-right-single">16 (1 pint)</td> <td class="right border-right-single">12</td> <td class="right">0.04839</td> </tr> <tr> <td class="left border-right-single">16 (1 pint)</td> <td class="right border-right-single">24</td> <td class="right">0.09677</td> </tr> <tr> <td class="left border-right-single">22</td> <td class="right border-right-single">12</td> <td class="right">0.06653</td> </tr> <tr> <td class="left border-right-single">22</td> <td class="right border-right-single">24</td> <td class="right">0.13306</td> </tr> <tr> <td class="left border-right-single">24</td> <td class="right border-right-single">12</td> <td class="right">0.07258</td> </tr> <tr> <td class="left border-right-single">24</td> <td class="right border-right-single">24</td> <td class="right">0.14516</td> </tr> <tr> <td class="left border-right-single">30</td> <td class="right border-right-single">12</td> <td class="right">0.09073</td> </tr> <tr> <td class="left border-right-single">32 (1 quart)</td> <td class="right border-right-single">12</td> <td class="right">0.09677</td> </tr> <tr> <td class="left border-right-single">40</td> <td class="right border-right-single">12</td> <td class="right">0.12097</td> </tr> <tr> <td class="left border-right-single">64</td> <td class="right border-right-single">1</td> <td class="right">0.01613</td> </tr> <tr> <td class="left border-right-single">64</td> <td class="right border-right-single">4</td> <td class="right">0.06452</td> </tr> <tr> <td class="left border-right-single">64</td> <td class="right border-right-single">6</td> <td class="right">0.09677</td> </tr> <tr> <td class="left border-right-single">128 (1 gallon)</td> <td class="right border-right-single">1</td> <td class="right">0.03226</td> </tr> <tr> <td class="left border-bottom-single border-right-single">288</td> <td class="right border-bottom-single border-right-single">1</td> <td class="right border-bottom-single">0.07258</td> </tr> </tbody> </table></div> </div> </div> <div id="p-25.158(b)"> <p class="indent-1" data-title="25.158(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">For metric measure bottles.</em> </p> <div class="table-wrapper"> <div class="gpotbl_div"><table border="1" cellpadding="1" cellspacing="1" class="gpo_table" frame="void" width="100%"> <thead> <tr> <th class="center border-top-single border-bottom-single border-right-single">Bottle size (metric net contents)</th> <th class="center border-top-single border-bottom-single border-right-single">Number of bottles per case</th> <th class="center border-top-single border-bottom-single">Barrel equivalent</th> </tr> </thead> <tbody> <tr> <td class="left border-right-single">500 milliliters</td> <td class="right border-right-single">24</td> <td class="right">0.10226</td> </tr> <tr> <td class="left border-right-single">750 milliliters</td> <td class="right border-right-single">12</td> <td class="right">0.07670</td> </tr> <tr> <td class="left border-right-single">1 liter</td> <td class="right border-right-single">12</td> <td class="right">0.10226</td> </tr> <tr> <td class="left border-right-single">2 liters</td> <td class="right border-right-single">6</td> <td class="right">0.10226</td> </tr> <tr> <td class="left border-bottom-single border-right-single">5 liters</td> <td class="right border-bottom-single border-right-single">1</td> <td class="right border-bottom-single">0.04261</td> </tr> </tbody> </table></div> </div> </div> <div id="p-25.158(c)"><p class="indent-1" data-title="25.158(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">For other case sizes.</em> If beer is to be removed in cases or bottles of sizes other than those listed in the above tables, the brewer shall notify the appropriate TTB officer in advance and request to be advised of the fractional barrel equivalent applicable to the proposed case size.</p></div> <div class="section-authority"><p>(<a href="https://www.govinfo.gov/link/uscode/26/5412" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5412</a>) </p></div> <p class="citation">[T.D. ATF-345, <a href="https://www.federalregister.gov/citation/58-FR-40357" class="fr-reference" data-reference="58 FR 40357">58 FR 40357</a>, July 28, 1993] </p> </div> <div class="section" id="25.159"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.159","citation":"27 CFR 25.159"}'>§ 25.159 Time of tax determination and payment; offsets.</h4> <div id="p-25.159(a)"> <p class="indent-1" data-title="25.159(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Time and payment.</em> The tax on beer will be determined at the time of its removal for consumption or sale, and will be paid by return as provided in this part.</p> </div> <div id="p-25.159(b)"> <p class="indent-1" data-title="25.159(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Offsets.</em> During any business day, the quantity of beer returned to the same brewery from which removed is to be taken as an offset against or deducted from the total quantity of beer removed for consumption or sale from that brewery on the day that the beer is returned.</p> </div> <div id="p-25.159(c)"> <p class="indent-1" data-title="25.159(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Offsets not allowed.</em> An offset or deduction for returned beer will not be allowed if:</p> <div id="p-25.159(c)(1)"> <p class="indent-2" data-title="25.159(c)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> The brewer was indemnified by insurance or otherwise in respect of the tax; or</p> </div> <div id="p-25.159(c)(2)"><p class="indent-2" data-title="25.159(c)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> The brewer does not issue credit to the customer for the tax on the returned beer within 30 days of the return of the beer. If the tax is not timely credited after the offset or deduction is taken, the brewer shall make an increasing adjustment on the next tax return.</p></div> </div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1335, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5054" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5054</a>, <a href="https://www.govinfo.gov/link/uscode/26/5056" class="usc external" target="_blank" rel="noopener noreferrer">5056</a>, <a href="https://www.govinfo.gov/link/uscode/26/5061" class="usc external" target="_blank" rel="noopener noreferrer">5061</a>)) </p></div> </div> <div class="section" id="25.160"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.160","citation":"27 CFR 25.160"}'>§ 25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.</h4> <p>Each brewer who has paid tax on beer by return, Form 5000.24, at the reduced rate of tax during a calendar year, but whose production (or the production of a controlled group of brewers of which the brewer is a member) exceeds 2,000.000 barrels of beer in that calendar year, is no longer eligible to pay tax on beer at the reduced rate of tax for any beer removed that calendar year for consumption or sale. The brewer shall make a tax adjustment for the payment of additional tax no later than the return period in which production (or the production of a controlled group of brewers of which the brewer is a member) exceeds 2,000,000 barrels of beer. The adjustment will be determined by multiplying the difference between the higher and lower rates of tax applicable to beer by the number of barrels removed by the brewer that year at the reduced rate of tax. The brewer shall make tax adjustments for all breweries where tax was paid at the lower rate that year, and shall include interest payable from the date on which tax was paid at the lower rate. In the case of a controlled group of brewers whose production exceeds 2,000,000 barrels of beer, all member brewers who paid tax at the lower rate shall make tax adjustments as determined in this section.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5051</a>)) </p></div> </div> </div> <div class="subject-group" id="subject-group-ECFRfa264f02d554354"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFRfa264f02d554354","citation":"27 CFR Part 25 Subpart K - Preparation and Remittance of Tax Returns"}">Preparation and Remittance of Tax Returns</h3> <div class="section" id="25.163"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.163","citation":"27 CFR 25.163"}'>§ 25.163 Method of tax payment.</h4> <p>A brewer shall pay the tax on beer by return on TTB F 5000.24, as provided in <a href="/current/title-27/section-25.164" class="cfr external">§§ 25.164</a>, <a href="/current/title-27/section-25.164a" class="cfr external">25.164a</a>, <a href="/current/title-27/section-25.173" class="cfr external">25.173</a>, and <a href="/current/title-27/section-25.175" class="cfr external">25.175</a>. In paying the tax, a fractional part of a cent will be disregarded unless it amounts to one-half cent or more, in which case it will be increased to one cent.</p> <p class="citation">[T.D. ATF-251, <a href="https://www.federalregister.gov/citation/52-FR-19314" class="fr-reference" data-reference="52 FR 19314">52 FR 19314</a>, May 22, 1987, as amended by T.D. ATF-365, <a href="https://www.federalregister.gov/citation/60-FR-33669" class="fr-reference" data-reference="60 FR 33669">60 FR 33669</a>, June 28, 1995; T.D. TTB-89, <a href="https://www.federalregister.gov/citation/76-FR-3511" class="fr-reference" data-reference="76 FR 3511">76 FR 3511</a>, Jan. 20, 2011; T.D. TTB-94, <a href="https://www.federalregister.gov/citation/76-FR-52862" class="fr-reference" data-reference="76 FR 52862">76 FR 52862</a>, Aug. 24, 2011] </p> </div> <div class="section" id="25.164"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.164","citation":"27 CFR 25.164"}'>§ 25.164 Deferred payment return periods—annual, quarterly, and semimonthly.</h4> <div id="p-25.164(a)"> <p class="indent-1" data-title="25.164(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Requirement for filing.</em> This section governs payment of tax on a deferred basis. Each brewer must pay the tax on beer (unless prepaid) by return on Form 5000.24. The brewer must file Form 5000.24 as a return regardless of whether tax has been prepaid as provided in <a href="/current/title-27/section-25.175" class="cfr external">§ 25.175</a> during the return period. The brewer must file a return on Form 5000.24 for each return period even though no beer was removed for consumption or sale.</p> </div> <div id="p-25.164(b)"> <p class="indent-1" data-title="25.164(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Payment of tax.</em> The brewer must include for payment with the return the full amount of tax required to be determined (and which has not been prepaid) on all beer removed for consumption or sale during the period covered by the return.</p> </div> <div id="p-25.164(c)"> <p class="indent-1" data-title="25.164(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Return periods</em> —</p> <div id="p-25.164(c)(1)"> <p class="indent-2" data-title="25.164(c)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> <em class="paragraph-heading">Semimonthly return period.</em> Except in the case of a taxpayer who qualifies for annual or quarterly return periods as provided in <a href="/current/title-27/section-25.164#p-25.164(c)(2)" class="cfr external">paragraphs (c)(2)</a> or <a href="/current/title-27/section-25.164#p-25.164(c)(3)" class="cfr external">(c)(3)</a> of this section, all taxpayers must use semimonthly return periods for deferred payment of tax. The semimonthly return periods run from the brewer's business day beginning on the first day of each month through the brewer's business day beginning on the 15th day of that month, and from the brewer's business day beginning on the 16th day of the month through the brewer's business day beginning on the last day of the month, except as otherwise provided in <a href="/current/title-27/section-25.164a" class="cfr external">§ 25.164a</a>.</p> </div> <div id="p-25.164(c)(2)"> <p class="indent-2" data-title="25.164(c)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> <em class="paragraph-heading">Annual return period.</em> Subject to <a href="/current/title-27/section-25.164#p-25.164(b)(4)" class="cfr external">paragraph (b)(4)</a> of this section, a taxpayer who reasonably expects to be liable for not more than $1,000 in taxes with respect to beer imposed by <a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5051</a> and <a href="https://www.govinfo.gov/link/uscode/26/7652" class="usc external" target="_blank" rel="noopener noreferrer">7652</a> in the current calendar year, and that was liable for not more than $1,000 in such taxes in the preceding calendar year, may choose to use an annual return period. However, the taxpayer may not use the annual return period procedure for any portion of the calendar year following the first date on which the aggregate amount of tax due from the taxpayer during the calendar year exceeds $1,000, and any tax which has not been paid on that date will be due on the 14th day after the last day of the quarterly or semimonthly period in which that date occurs.</p> </div> <div id="p-25.164(c)(3)"> <p class="indent-2" data-title="25.164(c)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> <em class="paragraph-heading">Quarterly return period.</em> A taxpayer may choose to use a quarterly return period if the taxpayer was not liable for more than $50,000 in taxes with respect to beer imposed by <a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5051</a> and <a href="https://www.govinfo.gov/link/uscode/26/7652" class="usc external" target="_blank" rel="noopener noreferrer">7652</a> in the preceding calendar year and if that taxpayer reasonably expects to be liable for not more than $50,000 in such taxes during the current calendar year. In such a case the last day for paying the tax and filing the return will be the 14th day after the last day of the calendar quarter. However, the taxpayer may not use the quarterly return period procedure for any portion of the calendar year following the first date on which the aggregate amount of tax due from the taxpayer during the calendar year exceeds $50,000, and any tax that has not been paid on that date will be due on the 14th day after the last day of the semimonthly period in which that date occurs.</p> </div> <div id="p-25.164(c)(4)"> <p class="indent-2" data-title="25.164(c)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> <em class="paragraph-heading">Additional rules for annual and quarterly return periods.</em> The following additional rules apply to the annual and quarterly return period procedure under this section:</p> <div id="p-25.164(c)(4)(i)"> <p class="indent-3" data-title="25.164(c)(4)(i)"><span class="paragraph-hierarchy"><span class="paren">(</span>i<span class="paren">)</span></span> A “taxpayer” is an individual, corporation, partnership, or other entity that is assigned a single Employer Identification Number as defined in <a href="/current/title-26/section-301.7701-12" class="cfr external">26 CFR 301.7701-12</a>;</p> </div> <div id="p-25.164(c)(4)(ii)"> <p class="indent-3" data-title="25.164(c)(4)(ii)"><span class="paragraph-hierarchy"><span class="paren">(</span>ii<span class="paren">)</span></span> “Reasonably expects” means that there is no existing or anticipated circumstance known to the taxpayer (such as an increase in production capacity) that would cause the taxpayer's tax liability to exceed the prescribed limit;</p> </div> <div id="p-25.164(c)(4)(iii)"> <p class="indent-3" data-title="25.164(c)(4)(iii)"><span class="paragraph-hierarchy"><span class="paren">(</span>iii<span class="paren">)</span></span> A taxpayer with multiple locations must combine the beer tax liability for all locations to determine eligibility for the return procedures;</p> </div> <div id="p-25.164(c)(4)(iv)"> <p class="indent-3" data-title="25.164(c)(4)(iv)"><span class="paragraph-hierarchy"><span class="paren">(</span>iv<span class="paren">)</span></span> A taxpayer who has both domestic operations and import transactions must combine the beer tax liability on the domestic operations and the imports to determine eligibility for the return procedures;</p> </div> <div id="p-25.164(c)(4)(v)"> <p class="indent-3" data-title="25.164(c)(4)(v)"><span class="paragraph-hierarchy"><span class="paren">(</span>v<span class="paren">)</span></span> The controlled group rules of <a href="https://www.govinfo.gov/link/uscode/26/5061" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5061(e)</a>, which concern treatment of controlled groups as one taxpayer, do not apply for purposes of determining eligibility for the return procedures. However, a taxpayer who is eligible for the return procedures, and who is a member of a controlled group that owes $5 million or more in beer excise taxes per year, is required to pay taxes by electronic fund transfer (EFT). Payments via EFT must be transmitted in accordance with section 5061(e);</p> </div> <div id="p-25.164(c)(4)(vi)"> <p class="indent-3" data-title="25.164(c)(4)(vi)"><span class="paragraph-hierarchy"><span class="paren">(</span>vi<span class="paren">)</span></span> A new taxpayer is eligible to use the return procedures in the first year of business simply if the taxpayer reasonably expects to be liable for not more than $1,000 (in the case of the annual return procedure) or $50,000 (in the case of the quarterly return procedure) in beer taxes during that calendar year; and</p> </div> <div id="p-25.164(c)(4)(vii)"> <p class="indent-3" data-title="25.164(c)(4)(vii)"><span class="paragraph-hierarchy"><span class="paren">(</span>vii<span class="paren">)</span></span> If a taxpayer becomes ineligible to use a return procedure prescribed in <a href="/current/title-27/section-25.164#p-25.164(c)(2)" class="cfr external">paragraph (c)(2)</a> or <a href="/current/title-27/section-25.164#p-25.164(c)(3)" class="cfr external">(c)(3)</a> of this section because the taxpayer's liability exceeds $1,000 or $50,000, respectively, during a taxable year, that taxpayer may resume using that return procedure only after a full calendar year has passed during which the taxpayer's liability did not exceed $1,000 or $50,000, as the case may be. A taxpayer may not use an annual or quarterly return procedure during any calendar year in which the taxpayer reasonably expects to be liable for more than $1,000, in the case of the annual return procedure, or $50,000, in the case of the quarterly return procedure, in beer taxes.</p> </div> </div> </div> <div id="p-25.164(d)"> <p class="indent-1" data-title="25.164(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Time for filing returns and paying tax.</em> Except as otherwise provided in <a href="/current/title-27/section-25.164a" class="cfr external">§ 25.164a</a> for semimonthly tax returns, the brewer must file the tax return, TTB F 5000.24, for each return period, and make remittance as required by this section, not later than the 14th day after the last day of the return period. If the due date falls on a Saturday, Sunday, or legal holiday, the return and remittance are due on the immediately preceding day that is not a Saturday, Sunday, or legal holiday, except as otherwise provided in <a href="/current/title-27/section-25.164a#p-25.164a(c)" class="cfr external">§ 25.164a(c)</a>.</p> </div> <div id="p-25.164(e)"> <p class="indent-1" data-title="25.164(e)"><span class="paragraph-hierarchy"><span class="paren">(</span>e<span class="paren">)</span></span> <em class="paragraph-heading">Timely filing.</em> </p> <div id="p-25.164(e)(1)"> <p class="indent-2" data-title="25.164(e)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> When the brewer sends the semimonthly, quarterly, or annual tax return, Form 5000.24, by U.S. mail, in accordance with the instructions on the form, as required by this section, with remittance as provided for in this section, or without remittance as provided for in <a href="/current/title-27/section-25.165" class="cfr external">§ 25.165</a>, the date of the official postmark of the United States Postal Service stamped on the cover in which the return and remittance were mailed is considered the date of delivery of the return and the date of delivery of the remittance, if enclosed with the return. When the postmark on the cover is illegible, the burden is on the brewer to prove when the postmark was made.</p> </div> <div id="p-25.164(e)(2)"><p class="indent-2" data-title="25.164(e)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> When the brewer sends the semimonthly, quarterly, or annual return with or without remittance by registered mail or by certified mail, the date of registry or the date of the postmark on the sender's receipt of certified mail will be treated as the date of delivery of the return and of the remittance, if enclosed with the return.</p></div> </div> <p class="approved">(Approved by the Office of Management and Budget under control number 1513-0083) </p> <div class="section-authority"><p>(Aug. 16, 1954, ch. 736, 68A Stat. 775, as amended (<a href="https://www.govinfo.gov/link/uscode/26/6302" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 6302</a>); sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5061" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5061</a>)) </p></div> <p class="citation">[T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1129" class="fr-reference" data-reference="82 FR 1129">82 FR 1129</a>, Jan. 4, 2017] </p> </div> <div class="section" id="25.164a"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.164a","citation":"27 CFR 25.164a"}'>§ 25.164a Special September rule for taxes due by semimonthly return.</h4> <div id="p-25.164a(a)"> <p class="indent-1" data-title="25.164a(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Division of second semimonthly period.</em> </p> <div id="p-25.164a(a)(1)"> <p class="indent-2" data-title="25.164a(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> <em class="paragraph-heading">General.</em> Except as otherwise provided in <a href="/current/title-27/section-25.164a#p-25.164a(a)(2)" class="cfr external">paragraph (a)(2)</a> of this section, the second semimonthly period for the month of September is divided into two payment periods, from the 16th day through the 26th day, and from the 27th day through the 30th day. The brewer shall file a return, TTB F 5000.24, and make remittance, for the period September 16-26, no later than September 29. The brewer shall file a return on TTB F 5000.24, and make remittance, for the period September 27-30, no later than October 14.</p> </div> <div id="p-25.164a(a)(2)"> <p class="indent-2" data-title="25.164a(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> <em class="paragraph-heading">Taxpayment not by electronic fund transfer.</em> In the case of taxes for which remittance by electronic fund transfer (EFT) is not required by <a href="/current/title-27/section-25.165" class="cfr external">§ 25.165</a>, the second semimonthly period of September is divided into two payment periods, from the 16th day through the 25th day, and from the 26th day through the 30th day. The brewer shall file a return on TTB F 5000.24, and make remittance, for the period September 16-25, no later than September 28. The brewer shall file a return on TTB F 5000.24, and make remittance, for the period September 26-30, no later than October 14.</p> </div> </div> <div id="p-25.164a(b)"> <p class="indent-1" data-title="25.164a(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Amount of payment—Safe harbor rule.</em> </p> <div id="p-25.164a(b)(1)"> <p class="indent-2" data-title="25.164a(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> <em class="paragraph-heading">General.</em> Taxpayers are considered to have met the requirements of <a href="/current/title-27/section-25.164a#p-25.164a(a)(1)" class="cfr external">paragraph (a)(1)</a> of this section if the amount paid no later than September 29 is not less than 11/15ths (73.3 percent) of the tax liability incurred for the semimonthly period beginning on September 1 and ending on September 15, and if any underpayment of tax is paid by October 14.</p> </div> <div id="p-25.164a(b)(2)"> <p class="indent-2" data-title="25.164a(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> <em class="paragraph-heading">Taxpayment not by EFT.</em> Taxpayers are considered to have met the requirements of <a href="/current/title-27/section-25.164a#p-25.164a(a)(2)" class="cfr external">paragraph (a)(2)</a> of this section if the amount paid no later than September 28 is not less than 2/3rds (66.7 percent) of the tax liability incurred for the semimonthly period beginning on September 1 and ending on September 15, and if any underpayment of tax is paid by October 14.</p> </div> </div> <div id="p-25.164a(c)"> <p class="indent-1" data-title="25.164a(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Weekends and holidays.</em> If the required taxpayment due date for the period September 16-25 or September 16-26, as applicable, falls on a Saturday or legal holiday, the return and remittance are due on the immediately preceding day. If the required due date falls on a Sunday, the return and remittance are due on the immediately following day.</p> </div> <div id="p-25.164a(d)"> <p class="indent-1" data-title="25.164a(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Example: Payment of tax for the month of September.</em> </p> <div id="p-25.164a(d)(1)"> <p class="indent-2" data-title="25.164a(d)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> <em class="paragraph-heading">Facts.</em> X, a brewer required to pay taxes by electronic fund transfer, incurred tax liability in the amount of $30,000 for the first semimonthly period of September. For the period September 16-26, X incurred tax liability in the amount of $45,000, and for the period September 27-30, X incurred tax liability in the amount of $2,000.</p> </div> <div id="p-25.164a(d)(2)"><p class="indent-2" data-title="25.164a(d)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> <em class="paragraph-heading">Payment requirement.</em> X's payment of tax in the amount of $30,000 for the first semimonthly period of September is due no later than September 29 (<a href="/current/title-27/section-25.164#p-25.164(d)" class="cfr external">§ 25.164(d)</a>). X's payment of tax for the period September 16-26 is also due no later than September 29 (<a href="/current/title-27/section-25.164a#p-25.164a(a)(1)" class="cfr external">§ 25.164a(a)(1)</a>). X may use the safe harbor rule to determine the amount of payment due for the period of September 16-26 (<a href="/current/title-27/section-25.164a#p-25.164a(b)" class="cfr external">§ 25.164a(b)</a>). Under the safe harbor rule, X's payment of tax must not be less than $21,990.00, that is, 11/15ths of the tax liability incurred during the first semimonthly period of September. Additionally, X must pay the tax in the amount of $2,000 for the period September 27-30 no later than October 14 (<a href="/current/title-27/section-25.164a#p-25.164a(a)(1)" class="cfr external">§ 25.164a(a)(1)</a>). X must also pay the underpayment of tax, $23,010.00, for the period September 16-26, no later than October 14 (<a href="/current/title-27/section-25.164a#p-25.164a(b)" class="cfr external">§ 25.164a(b)</a>).</p></div> </div> <p class="citation">[T.D. TTB-89, <a href="https://www.federalregister.gov/citation/76-FR-3512" class="fr-reference" data-reference="76 FR 3512">76 FR 3512</a>, Jan. 20, 2011, as amended by T.D. TTB-94, <a href="https://www.federalregister.gov/citation/76-FR-52862" class="fr-reference" data-reference="76 FR 52862">76 FR 52862</a>, Aug. 24, 2011] </p> </div> <div class="section" id="25.165"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.165","citation":"27 CFR 25.165"}'>§ 25.165 Payment of tax by electronic fund transfer.</h4> <div id="p-25.165(a)"> <p class="indent-1" data-title="25.165(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Eligible brewers.</em> </p> <div id="p-25.165(a)(1)"> <p class="indent-2" data-title="25.165(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Each taxpayer who was liable, during a calendar year, for a gross amount equal to or exceeding five million dollars in beer taxes combining tax liabilities incurred under this <a href="/current/title-27/part-26" class="cfr external">part and parts 26</a> and <a href="/current/title-27/part-27" class="cfr external">27 of this chapter</a>, shall use a commercial bank in making payment by electronic fund transfer (EFT) of beer taxes during the succeeding calendar year. Payment of beer taxes by cash, check, or money order, as described in <a href="/current/title-27/section-25.163" class="cfr external">§ 25.163</a>, is not authorized for a taxpayer who is required by this section to make remittances by EFT. For purposes of this section, the dollar amount of tax liability is defined as the gross tax liability on all taxable removals, determined in accordance with <a href="/current/title-27/section-25.159" class="cfr external">§ 25.159</a>, and importations (including beer brought into the United States from Puerto Rico or the Virgin Islands) during the calendar year, without regard to any drawbacks, credits, or refunds, for all premises from which such activities are conducted by the taxpayer. Overpayments are not taken into account in summarizing the gross tax liability.</p> </div> <div id="p-25.165(a)(2)"> <p class="indent-2" data-title="25.165(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> For the purposes of this section, a taxpayer includes a controlled group of corporations, as defined in <a href="https://www.govinfo.gov/link/uscode/26/1563" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 1563</a>, and implementing regulations in <a href="/current/title-26/section-1.1563-1" class="cfr external">26 CFR 1.1563-1</a> through <a href="/current/title-26/section-1.1563-4" class="cfr external">1.1563-4</a>, except that the words “at least 80 percent” shall be replaced by the words “more than 50 percent” in each place it appears in subsection (a) of <a href="https://www.govinfo.gov/link/uscode/26/1563" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 1563</a>, as well as in the implementing regulations. Also, the rules for a “controlled group of corporations” apply in a similar fashion to groups which include partnerships and/or sole proprietorships. If one entity maintains more than 50% control over a group consisting of corporations and one, or more, partnerships and/or sole proprietorships, all of the members of the controlled group are one taxpayer for the purpose of determining who is required to make remittances by EFT.</p> </div> <div id="p-25.165(a)(3)"> <p class="indent-2" data-title="25.165(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> A taxpayer who is required by this section to make remittances by EFT shall make a separate EFT remittance and file a separate return, Form 5000.24, for each brewery from which beer is removed upon determination of tax.</p> </div> </div> <div id="p-25.165(b)"> <p class="indent-1" data-title="25.165(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Requirements.</em> </p> <div id="p-25.165(b)(1)"> <p class="indent-2" data-title="25.165(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> On or before January 10 of each calendar year, except for a taxpayer already remitting the tax by EFT, each taxpayer who was liable for a gross amount equal to or exceeding five million dollars in beer taxes combining tax liabilities incurred under this <a href="/current/title-27/part-26" class="cfr external">part and parts 26</a> and <a href="/current/title-27/part-27" class="cfr external">27 of this chapter</a>, during the previous calendar year, shall notify, in writing the appropriate TTB officer. The notice shall be an agreement to make remittances by EFT.</p> </div> <div id="p-25.165(b)(2)"> <p class="indent-2" data-title="25.165(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> For each return filed in accordance with this part, the taxpayer shall direct the taxpayer's bank to make an electronic fund transfer in the amount of the taxpayment to the Treasury Account as provided in <a href="/current/title-27/section-25.165#p-25.165(e)" class="cfr external">paragraph (e)</a> of this section. The request shall be made to the bank early enough for the transfer to be made to the Treasury Account by no later than the close of business on the last day for filing the return, prescribed in <a href="/current/title-27/section-25.164" class="cfr external">§§ 25.164</a> or <a href="/current/title-27/section-25.175" class="cfr external">25.175</a>. The request shall take into account any time limit established by the bank.</p> </div> <div id="p-25.165(b)(3)"> <p class="indent-2" data-title="25.165(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> If a taxpayer was liable for less than five million dollars in beer taxes during the preceding calendar year, combining tax liabilities incurred under this <a href="/current/title-27/part-26" class="cfr external">part and parts 26</a> and <a href="/current/title-27/part-27" class="cfr external">27 of this chapter</a>, the taxpayer may choose either to continue remitting the tax as provided in this section or to remit the tax with the return as prescribed by <a href="/current/title-27/section-25.164" class="cfr external">§ 25.164</a>. Upon filing the first return on which the taxpayer chooses to discontinue remitting the tax by EFT and to begin remitting the tax with the tax return, the taxpayer shall notify the appropriate TTB officer by attaching a written notification to Form 5000.24, stating that no taxes are due by EFT because the tax liability during the preceding calendar year was less than five million dollars, and that the remittance will be filed with the tax return.</p> </div> </div> <div id="p-25.165(c)"> <p class="indent-1" data-title="25.165(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Remittance.</em> </p> <div id="p-25.165(c)(1)"> <p class="indent-2" data-title="25.165(c)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Each taxpayer shall show on the return, Form 5000.24, information about remitting the tax for that return by EFT and shall file the return with TTB, in accordance with the instructions on Form 5000.24.</p> </div> <div id="p-25.165(c)(2)"> <p class="indent-2" data-title="25.165(c)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Remittances shall be considered as made when the taxpayment by electronic fund transfer is received by the Treasury Account. For purposes of this section, a taxpayment by electronic fund transfer shall be considered as received by the Treasury Account when it is paid to a Federal Reserve Bank.</p> </div> <div id="p-25.165(c)(3)"> <p class="indent-2" data-title="25.165(c)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> When the taxpayer directs the bank to effect an electronic fund transfer message as required by <a href="/current/title-27/section-25.165#p-25.165(b)(2)" class="cfr external">paragraph (b)(2)</a> of this section, any transfer data record furnished to the taxpayer, through normal banking procedures, will serve as the record of payment, and will be retained as part of required records.</p> </div> </div> <div id="p-25.165(d)"> <p class="indent-1" data-title="25.165(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Failure to make a taxpayment by EFT.</em> The taxpayer is subject to a penalty imposed by <a href="https://www.govinfo.gov/link/uscode/26/5684" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5684</a>, <a href="https://www.govinfo.gov/link/uscode/26/6651" class="usc external" target="_blank" rel="noopener noreferrer">6651</a>, or <a href="https://www.govinfo.gov/link/uscode/26/6656" class="usc external" target="_blank" rel="noopener noreferrer">6656</a>, as applicable, for failure to make a taxpayment by EFT on or before the close of business on the prescribed last day for filing.</p> </div> <div id="p-25.165(e)"><p class="indent-1" data-title="25.165(e)"><span class="paragraph-hierarchy"><span class="paren">(</span>e<span class="paren">)</span></span> <em class="paragraph-heading">Procedure.</em> Upon the notification required under <a href="/current/title-27/section-25.165#p-25.165(b)(1)" class="cfr external">paragraph (b)(1)</a> of this section, the appropriate TTB officer will issue to the taxpayer a TTB Procedure entitled “Payment of Tax by Electronic Fund Transfer.” This publication outlines the procedure a taxpayer is to follow when preparing returns and EFT remittances in accordance with this part. U.S. Customs and Border Protection (CBP) will provide the taxpayer with instructions for preparing EFT remittances for payments to be made to CBP.</p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-245, <a href="https://www.federalregister.gov/citation/52-FR-532" class="fr-reference" data-reference="52 FR 532">52 FR 532</a>, Jan. 7, 1987; T.D. ATF-251, <a href="https://www.federalregister.gov/citation/52-FR-19314" class="fr-reference" data-reference="52 FR 19314">52 FR 19314</a>, May 22, 1987; T.D. ATF-262, <a href="https://www.federalregister.gov/citation/52-FR-47560" class="fr-reference" data-reference="52 FR 47560">52 FR 47560</a>, Dec. 15, 1987; T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5479" class="fr-reference" data-reference="66 FR 5479">66 FR 5479</a>, Jan. 19, 2001; T.D. ATF-459, <a href="https://www.federalregister.gov/citation/66-FR-38550" class="fr-reference" data-reference="66 FR 38550">66 FR 38550</a>, July 25, 2001; T.D. ATF-479, <a href="https://www.federalregister.gov/citation/67-FR-30798" class="fr-reference" data-reference="67 FR 30798">67 FR 30798</a>, May 8, 2002; T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 6, 2024] </p> </div> <div class="section" id="25.166"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.166","citation":"27 CFR 25.166"}'>§ 25.166 Payment of reduced rate of tax.</h4> <div id="p-25.166(a)"> <p class="indent-1" data-title="25.166(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">By return, Form 5000.24.</em> A brewer who is eligible to pay the reduced rate of tax on beer may, upon filing the notice required by <a href="/current/title-27/section-25.167" class="cfr external">§ 25.167</a>, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in <a href="/current/title-27/section-25.164" class="cfr external">§ 25.164</a> or by prepayment return as provided in <a href="/current/title-27/section-25.175" class="cfr external">§ 25.175</a>. Payment of reduced rate of tax on beer by return, Form 5000.24, may commence with any tax return filed during a calendar year and will continue until the brewer has taxpaid 60,000 barrels of beer at the lower rate of tax, or taxpaid the number of barrels of beer apportioned under <a href="/current/title-27/section-25.167#p-25.167(b)(3)" class="cfr external">§ 25.167(b)(3)</a> for that calendar year.</p> </div> <div id="p-25.166(b)"><p class="indent-1" data-title="25.166(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">By claim for refund of tax.</em> A brewer, eligible to pay the reduced rate of tax on beer during a calendar year, but who has not paid the reduced rate of tax by return during that year, may file a claim using form TTB F 5620.8, for refund of tax excessively paid on beer during that year. Claims for refund of tax will be filed as provided in <a href="/current/title-27/section-25.285" class="cfr external">§ 25.285</a>.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5051</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1987, as amended by T.D. ATF-251, <a href="https://www.federalregister.gov/citation/52-FR-19313" class="fr-reference" data-reference="52 FR 19313">52 FR 19313</a>, May 22, 1987; T.D. TTB-41, <a href="https://www.federalregister.gov/citation/71-FR-5604" class="fr-reference" data-reference="71 FR 5604">71 FR 5604</a>, Feb. 2, 2006; T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 6, 2024] </p> </div> <div class="section" id="25.167"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.167","citation":"27 CFR 25.167"}'>§ 25.167 Notice of brewer to pay reduced rate of tax.</h4> <div id="p-25.167(a)"> <p class="indent-1" data-title="25.167(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Requirement to file notice.</em> Every brewer who desires to pay the reduced rate of tax on beer authorized by <a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5051(a)(2)</a> by tax return, Form 5000.24, shall prepare a notice containing the information required by <a href="/current/title-27/section-25.167#p-25.167(b)" class="cfr external">paragraph (b)</a> of this section. The brewer shall file this notice with the appropriate TTB officer for the first return period (or prepayment return) during which the brewer pays tax on beer at the reduced rate. The brewer shall file the notice each year in which payment of the reduced rate of tax on beer is made by return.</p> </div> <div id="p-25.167(b)"> <p class="indent-1" data-title="25.167(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Information to be furnished.</em> Each notice described in <a href="/current/title-27/section-25.167#p-25.167(a)" class="cfr external">paragraph (a)</a> of this section will contain the following information:</p> <div id="p-25.167(b)(1)"> <p class="indent-2" data-title="25.167(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> A statement that the brewer will not or is not likely to produce more than 2,000,000 barrels of beer in the calendar year for which the notice is filed.</p> </div> <div id="p-25.167(b)(2)"> <p class="indent-2" data-title="25.167(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> A statement that the brewer is not a member of a controlled group of brewers, or if the brewer is a member of a controlled group of brewers, a statement that the controlled group will not or is not likely to produce more than 2,000,000 barrels of beer in the calendar year for which the notice is filed.</p> </div> <div id="p-25.167(b)(3)"> <p class="indent-2" data-title="25.167(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> If the brewer operates more than one brewery, a statement of the locations of all the breweries and a statement of how the 60,000 barrel limitation for the reduced rate of tax will be apportioned among the breweries. If the brewer is a member of a controlled group of brewers, a statement of the names and locations of all other brewers in the group and a statement of how the 60,000 barrels limitation will be apportioned among the brewers in the group.</p> </div> </div> <div id="p-25.167(c)"><p class="indent-1" data-title="25.167(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Perjury statement.</em> Each notice described in this section will be executed by the brewer under penalties of perjury as defined in <a href="/current/title-27/section-25.11" class="cfr external">§ 25.11</a>.</p></div> <div class="section-authority"><p>(Act of Aug. 16, 1954, 68A Stat. 749, as amended (<a href="https://www.govinfo.gov/link/uscode/26/6065" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 6065</a>); sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended, 1395, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5415" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5415</a>, <a href="https://www.govinfo.gov/link/uscode/26/5555" class="usc external" target="_blank" rel="noopener noreferrer">5555</a>)) </p></div> </div> <div class="section" id="25.168"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.168","citation":"27 CFR 25.168"}'>§ 25.168 Employer identification number.</h4> <p>The employer identification number (defined at <a href="/current/title-26/section-301.7701-12" class="cfr external">26 CFR 301.7701-12</a>) of the taxpayer who has been assigned the number will be shown on each return on Form 5000.24, filed under this part. Failure of the taxpayer to include the employer identification number on Form 5000.24 may result in imposition of the penalty specified in <a href="/current/title-27/section-70.113" class="cfr external">§ 70.113 of this chapter</a>. A brewer shall apply for an employer identification number on IRS Form SS-4 as provided in <a href="/current/title-27/section-25.169" class="cfr external">§ 25.169</a>.</p> <div class="section-authority"><p>(Pub. L. 87-397, 75 Stat. 828, as amended (<a href="https://www.govinfo.gov/link/uscode/26/6109" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 6109</a>, <a href="https://www.govinfo.gov/link/uscode/26/6676" class="usc external" target="_blank" rel="noopener noreferrer">6676</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-301, <a href="https://www.federalregister.gov/citation/55-FR-47605" class="fr-reference" data-reference="55 FR 47605">55 FR 47605</a>, Nov. 14, 1990; T.D. TTB-79, <a href="https://www.federalregister.gov/citation/74-FR-37405" class="fr-reference" data-reference="74 FR 37405">74 FR 37405</a>, July 28, 2009] </p> </div> <div class="section" id="25.169"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.169","citation":"27 CFR 25.169"}'>§ 25.169 Application for employer identification number.</h4> <div id="p-25.169(a)"> <p class="indent-1" data-title="25.169(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Form SS-4.</em> The taxpayer must obtain an employer identification number (EIN) by filing an application with the Internal Revenue Service (IRS) on IRS Form SS-4. Form SS-4 is available from the local IRS Service Center, from the IRS District Director, the IRS Web site at <em><a href="https://www.irs.gov" class="external" target="_blank" rel="noopener noreferrer">https://www.irs.gov</a></em> or from TTB's National Revenue Center. The taxpayer may file this form with IRS by mail, telephone, or fax by following the instructions on the form.</p> </div> <div id="p-25.169(b)"> <p class="indent-1" data-title="25.169(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Time limit.</em> If the taxpayer has not already received, or applied for, an EIN at the time that the first return on TTB Form 5000.24, Excise Tax Return, is filed, the taxpayer must apply for an EIN not later than seven days from the date of filing the Form 5000.24.</p> </div> <div id="p-25.169(c)"><p class="indent-1" data-title="25.169(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">One EIN only.</em> Each taxpayer must obtain and use only one EIN, regardless of the number of places of business for which the proprietor is required to file a tax return under this subpart.</p></div> <div class="section-authority"><p>(<a href="https://www.govinfo.gov/link/uscode/26/6109" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 6109</a>) </p></div> <p class="citation">[T.D. TTB-79, <a href="https://www.federalregister.gov/citation/74-FR-37405" class="fr-reference" data-reference="74 FR 37405">74 FR 37405</a>, July 28, 2009, as amended by T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 6, 2024] </p> </div> </div> <div class="subject-group" id="subject-group-ECFRd2b841e7be8a09f"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFRd2b841e7be8a09f","citation":"27 CFR Part 25 Subpart K - Prepayment of Tax"}">Prepayment of Tax</h3> <div class="section" id="25.173"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.173","citation":"27 CFR 25.173"}'>§ 25.173 Brewer in default.</h4> <div id="p-25.173(a)"> <p class="indent-1" data-title="25.173(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> When a remittance in payment of taxes on beer is not paid upon presentment of check or money order tendered, or when the brewer is otherwise in default in payment of tax under <a href="/current/title-27/section-25.164" class="cfr external">§ 25.164</a>, beer may not be removed for consumption or sale or taken from the brewery for consumption or sale until the tax has been prepaid as provided in <a href="/current/title-27/section-25.175" class="cfr external">§ 25.175</a>. The brewer shall continue to prepay while in default and thereafter until the appropriate TTB officer finds the revenue will not be jeopardized by deferred payment of tax as provided in <a href="/current/title-27/section-25.164" class="cfr external">§ 25.164</a>.</p> </div> <div id="p-25.173(b)"><p class="indent-1" data-title="25.173(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> Any remittance made while the brewer is required to prepay under this section will be in cash or in the form of a certified, cashier's or treasurer's check drawn on any bank or trust company incorporated under the laws of the United States, or under the law of any State, Territory, or possession of the United States, or in the form of a money order as provided in <a href="/current/title-27/section-70.61" class="cfr external">§ 70.61 of this chapter</a> (payment by check or money order), or will be made in the form of an electronic fund transfer as provided by <a href="/current/title-27/section-25.164" class="cfr external">§§ 25.164</a> and <a href="/current/title-27/section-25.165" class="cfr external">25.165</a>.</p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1987, as amended by T.D. ATF-251, <a href="https://www.federalregister.gov/citation/52-FR-19313" class="fr-reference" data-reference="52 FR 19313">52 FR 19313</a>, May 22, 1987; T.D. ATF-301, <a href="https://www.federalregister.gov/citation/55-FR-47605" class="fr-reference" data-reference="55 FR 47605">55 FR 47605</a>, Nov. 14, 1990] </p> </div> <div class="section" id="25.174"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.174","citation":"27 CFR 25.174"}'>§ 25.174 Bond not sufficient.</h4> <p>When a brewer has filed a bond and the penal sum of the brewer's bond is in less than the maximum amount, the brewer shall prepay the tax on any withdrawal which would cause the outstanding liability for tax to exceed the limits of coverage of the bond. Prepayments will be made in accordance with <a href="/current/title-27/section-25.175" class="cfr external">§ 25.175</a>.</p> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1130" class="fr-reference" data-reference="82 FR 1130">82 FR 1130</a>, Jan. 4, 2017] </p> </div> <div class="section" id="25.175"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.175","citation":"27 CFR 25.175"}'>§ 25.175 Prepayment of tax.</h4> <div id="p-25.175(a)"> <p class="indent-1" data-title="25.175(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">General.</em> When a brewer has filed a bond and a brewer is required to prepay tax under <a href="/current/title-27/section-25.173" class="cfr external">§ 25.173</a>, or if the penal sum of the bond, Form 5130.22, is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a brewer is not entitled to defer the tax under the provisions of this subpart, the brewer shall prepay the tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for consumption or sale.</p> </div> <div id="p-25.175(b)"> <p class="indent-1" data-title="25.175(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Method of prepayment.</em> </p> <div id="p-25.175(b)(1)"> <p class="indent-2" data-title="25.175(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Prepayment will be made by forwarding a tax return, Form 5000.24, with remittance, covering the tax on beer.</p> </div> <div id="p-25.175(b)(2)"> <p class="indent-2" data-title="25.175(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> If a brewer is required by <a href="/current/title-27/section-25.165" class="cfr external">§ 25.165</a> to make payment of tax by electronic fund transfer, the brewer shall prepay the tax before any beer can be removed for consumption or sale by completing the return and by forwarding it, in accordance with the instructions on the form. At the same time, the brewer shall direct his or her bank to make remittance by EFT.</p> </div> <div id="p-25.175(b)(3)"><p class="indent-2" data-title="25.175(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> For the purpose of complying with this section, the term <em>forwarding</em> means depositing in the U.S. mail, properly addressed in accordance with the instructions on the form.</p></div> </div> <div class="section-authority"><p>(Act of Aug. 16, 1954, 68A Stat. 777, as amended (<a href="https://www.govinfo.gov/link/uscode/26/6311" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 6311</a>); sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5061" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5061</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1987, as amended by T.D. ATF-251, <a href="https://www.federalregister.gov/citation/52-FR-19313" class="fr-reference" data-reference="52 FR 19313">52 FR 19313</a>, May 22, 1987; T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1130" class="fr-reference" data-reference="82 FR 1130">82 FR 1130</a>, Jan. 4, 2017] </p> </div> </div> <div class="subject-group" id="subject-group-ECFR80d031e63e03603"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFR80d031e63e03603","citation":"27 CFR Part 25 Subpart K - Failure To Pay Tax"}">Failure To Pay Tax</h3> <div class="section" id="25.177"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.177","citation":"27 CFR 25.177"}'>§ 25.177 Evasion of or failure to pay tax; failure to file a tax return.</h4> <p>Sections 5671, 5673, 5684, 6651, and 6656 of Title 26 United States Code provide penalties for evasion or failure to pay tax on beer or for failure to file a tax return.</p> <div class="section-authority"><p>(Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826, as amended (<a href="https://www.govinfo.gov/link/uscode/26/6651" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 6651</a>, <a href="https://www.govinfo.gov/link/uscode/26/6656" class="usc external" target="_blank" rel="noopener noreferrer">6656</a>); sec. 201, Pub. L. 85-859, 72 Stat. 1408, 1410, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5671" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5671</a>, <a href="https://www.govinfo.gov/link/uscode/26/5673" class="usc external" target="_blank" rel="noopener noreferrer">5673</a>, <a href="https://www.govinfo.gov/link/uscode/26/5684" class="usc external" target="_blank" rel="noopener noreferrer">5684</a>)) </p></div> </div> </div> </div> <div class="subpart" id="subpart-L"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-L","citation":"27 CFR Part 25 Subpart L"}">Subpart L—Removals Without Payment of Tax</h2> <div class="subject-group" id="subject-group-ECFR7a38ebea4e7df9d"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFR7a38ebea4e7df9d","citation":"27 CFR Part 25 Subpart L - Transfer to Another Brewery of Same Ownership"}">Transfer to Another Brewery of Same Ownership</h3> <div class="section" id="25.181"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.181","citation":"27 CFR 25.181"}'>§ 25.181 Eligibility.</h4> <p>A brewer may remove beer without payment of tax for transfer to any other brewery of the same ownership. These removals include a removal from a brewery owned by one corporation to a brewery owned by another corporation if (a) one corporation owns the controlling interest in the other corporation, or (b) the controlling interest in each corporation is owned by the same person. Beer removed under this section may, while in transit, be reconsigned to another brewery of the same ownership or be returned to the shipping brewery.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5414" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5414</a>)) </p></div> </div> <div class="section" id="25.182"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.182","citation":"27 CFR 25.182"}'>§ 25.182 Kinds of containers.</h4> <p>A brewer may transfer beer without payment of tax from one brewery to another brewery belonging to the same brewer (a) in the brewer's packages or (b) in bulk containers, subject to limitations and conditions as may be imposed by the appropriate TTB officer. The brewer shall mark, brand or label containers as provided by <a href="/current/title-27/part-25/subpart-J" class="cfr external">subpart J of this part</a>.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5414" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5414</a>)) </p></div> </div> <div class="section" id="25.183"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.183","citation":"27 CFR 25.183"}'>§ 25.183 Determination of quantity transferred.</h4> <p>The shipping brewer shall determine the quantity of beer shipped at the time of removal from the consignor brewery, and the receiving brewer shall determine the quantity of beer received at the time of receipt at the consignee brewery. The brewer shall equip the consignor and consignee breweries with suitable measuring devices to allow accurate determination of the quantities of beer to be shipped and received in bulk conveyances.</p> <div class="section-authority"><p>(Sec 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5414" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5414</a>)) </p></div> </div> <div class="section" id="25.184"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.184","citation":"27 CFR 25.184"}'>§ 25.184 Losses in transit.</h4> <div id="p-25.184(a)"> <p class="indent-1" data-title="25.184(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Liability for losses.</em> The brewery to which beer is transferred is liable for the tax on beer lost in transit. If beer is reconsigned while in transit or returned to the shipping brewery, the brewery to which the beer is reconsigned or returned is liable for the tax on beer lost in transit.</p> </div> <div id="p-25.184(b)"> <p class="indent-1" data-title="25.184(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Losses allowable without claim.</em> If loss of beer being transferred does not exceed two percent of the quantity shipped, the brewer is not required to file a report of loss or a claim for allowance of the loss if there are no circumstances indicating that the beer, or any portion of the beer lost, was stolen or otherwise diverted to an unlawful purpose.</p> </div> <div id="p-25.184(c)"> <p class="indent-1" data-title="25.184(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Losses requiring claim.</em> If loss of beer during transit exceeds two percent of the quantity shipped, the brewer shall submit a claim under penalties of perjury for remission of the tax on the entire loss. The brewer shall prepare and submit the claim as provided in <a href="/current/title-27/section-25.286" class="cfr external">§ 25.286</a>.</p> </div> <div id="p-25.184(d)"><p class="indent-1" data-title="25.184(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Losses requiring immediate report.</em> The brewer shall report to the appropriate TTB officer a loss by fire, theft, casualty or any other unusual loss as soon as it becomes known.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended 1389 (<a href="https://www.govinfo.gov/link/uscode/26/5056" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5056</a>, <a href="https://www.govinfo.gov/link/uscode/26/5414" class="usc external" target="_blank" rel="noopener noreferrer">5414</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5479" class="fr-reference" data-reference="66 FR 5479">66 FR 5479</a>, Jan. 19, 2001; T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1130" class="fr-reference" data-reference="82 FR 1130">82 FR 1130</a>, Jan. 4, 2017] </p> </div> <div class="section" id="25.185"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.185","citation":"27 CFR 25.185"}'>§ 25.185 Mingling.</h4> <p>Beer transferred without payment of tax from one brewery to another brewery belonging to the same brewer may be mingled with beer of the receiving brewery. The brewer may handle the beer transferred in accordance with the requirements of this part relating to beer produced in the receiving brewery.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5414" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5414</a>)) </p></div> </div> <div class="section" id="25.186"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.186","citation":"27 CFR 25.186"}'>§ 25.186 Record of beer transferred.</h4> <div id="p-25.186(a)"> <p class="indent-1" data-title="25.186(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Preparation of invoice.</em> When beer is transferred between breweries without payment of tax, the shipping brewer shall prepare a serially numbered invoice or commercial record, in duplicate, covering the transfer. The invoice will be marked “transfer without payment of tax” and will contain the following information:</p> <div id="p-25.186(a)(1)"> <p class="indent-2" data-title="25.186(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Name and address of shipping brewer;</p> </div> <div id="p-25.186(a)(2)"> <p class="indent-2" data-title="25.186(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Date of shipment;</p> </div> <div id="p-25.186(a)(3)"> <p class="indent-2" data-title="25.186(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Name and address of receiving brewer;</p> </div> <div id="p-25.186(a)(4)"> <p class="indent-2" data-title="25.186(a)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> For cases, the number and size of cases and the total barrels;</p> </div> <div id="p-25.186(a)(5)"> <p class="indent-2" data-title="25.186(a)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> For kegs, the number and size of kegs and the total barrels;</p> </div> <div id="p-25.186(a)(6)"> <p class="indent-2" data-title="25.186(a)(6)"><span class="paragraph-hierarchy"><span class="paren">(</span>6<span class="paren">)</span></span> For shipments in bulk containers, the type of container, identity of the container and the total barrels.</p> </div> </div> <div id="p-25.186(b)"> <p class="indent-1" data-title="25.186(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Reconsignment of beer.</em> When beer is reconsigned in transit to another brewery of the same ownership, the shipping brewer shall </p> <div id="p-25.186(b)(1)"><p class="indent-2" data-title="25.186(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> prepare a new invoice showing reconsignment to another brewery and shall void all copies of the original invoice, or </p></div> <div id="p-25.186(b)(2)"> <p class="indent-2" data-title="25.186(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> shall mark all copies of the original invoice with the words “Reconsigned to ______,” followed by the name and address of the brewery to which the beer is reconsigned.</p> </div> </div> <div id="p-25.186(c)"> <p class="indent-1" data-title="25.186(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Disposition of invoice.</em> On shipment of the beer, the shipping brewer shall send the original copy of the invoice to the receiving brewer, and shall retain the other copy for the brewery records. On receipt of the beer, the receiving brewer (including a brewer to whom beer was returned or reconsigned in transit) shall note on the invoice any discrepancies in the beer received, and retain the invoice in the brewery records.</p> </div> <div id="p-25.186(d)"><p class="indent-1" data-title="25.186(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Preparation of records and report.</em> The shipping brewer shall use the invoice showing beer removed to another brewery without payment of tax in preparing daily records under <a href="/current/title-27/section-25.292" class="cfr external">§ 25.292</a> and in preparing the Brewer's Report of Operations, Form 5130.9. The receiving brewer (including a brewer to whom beer was returned or reconsigned in transit) shall use the invoice showing beer received from another brewery without payment of tax in preparing daily records under <a href="/current/title-27/section-25.292" class="cfr external">§ 25.292</a> and in preparing the Brewer's Report of Operations, Form 5130.9.</p></div> <div class="section-authority"><p>(Sec. 201. Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5414" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5414</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-345, <a href="https://www.federalregister.gov/citation/58-FR-40357" class="fr-reference" data-reference="58 FR 40357">58 FR 40357</a>, July 28, 1993] </p> </div> </div> <div class="subject-group" id="subject-group-ECFR7a7da9ed453d01c"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFR7a7da9ed453d01c","citation":"27 CFR Part 25 Subpart L - Removal of Beer Unfit for Beverage Use"}">Removal of Beer Unfit for Beverage Use</h3> <div class="section" id="25.191"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.191","citation":"27 CFR 25.191"}'>§ 25.191 General.</h4> <p>A brewer may remove sour or damaged beer, or beer which the brewer has deliberately rendered unfit for beverage use, from the brewery without payment of tax for use in manufacturing. Unfit beer may be removed under this section for use as distilling material at alcohol fuel plants qualified under <a href="/current/title-27/part-19/subpart-X" class="cfr external">subpart X of part 19 of this chapter</a>.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5053" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5053</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 6, 2024] </p> </div> <div class="section" id="25.192"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.192","citation":"27 CFR 25.192"}'>§ 25.192 Removal of sour or damaged beer.</h4> <div id="p-25.192(a)"> <p class="indent-1" data-title="25.192(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Containers.</em> The brewer shall remove sour or damaged beer </p> <div id="p-25.192(a)(1)"><p class="indent-2" data-title="25.192(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> in casks or other packages, containing not less than one barrel each and unlike those ordinarily used for packaging beer, or </p></div> <div id="p-25.192(a)(2)"> <p class="indent-2" data-title="25.192(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> in tanks, tank cars, tank trucks, tank ships, barges, or deep tanks of a vessel. The brewer shall mark the nature of the contents on each container.</p> </div> </div> <div id="p-25.192(b)"> <p class="indent-1" data-title="25.192(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Beer meter.</em> The brewer shall remove sour or damaged beer without passing it through the meter (if any) or racking machine.</p> </div> <div id="p-25.192(c)"><p class="indent-1" data-title="25.192(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Records and reports.</em> The brewer shall record the removal of sour or damaged beer in daily records under <a href="/current/title-27/section-25.292" class="cfr external">§ 25.292</a> and on the Brewer's Report of Operations, Form 5130.9.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5033" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5033</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-345, <a href="https://www.federalregister.gov/citation/58-FR-40357" class="fr-reference" data-reference="58 FR 40357">58 FR 40357</a>, July 28, 1993] </p> </div> </div> <div class="subject-group" id="subject-group-ECFRf61b565e14f0443"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFRf61b565e14f0443","citation":"27 CFR Part 25 Subpart L - Removals for Analysis, Research, Development or Testing"}">Removals for Analysis, Research, Development or Testing</h3> <div class="section" id="25.195"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.195","citation":"27 CFR 25.195"}'>§ 25.195 Removals for analysis.</h4> <p>A brewer may remove beer, without payment of tax, to a laboratory for analysis to determine the character or quality of the product. Beer may be removed for analysis in packages or in bulk containers. The brewer shall record beer removed for analysis in daily records under <a href="/current/title-27/section-25.292" class="cfr external">§ 25.292</a> and on the Brewer's Report of Operations, Form 5130.9.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5053" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5053</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-345, <a href="https://www.federalregister.gov/citation/58-FR-40357" class="fr-reference" data-reference="58 FR 40357">58 FR 40357</a>, July 28, 1993] </p> </div> <div class="section" id="25.196"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.196","citation":"27 CFR 25.196"}'>§ 25.196 Removals for research, development or testing.</h4> <div id="p-25.196(a)"> <p class="indent-1" data-title="25.196(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> A brewer may remove beer, without payment of tax, for use in research, development, or testing (other than consumer testing or other market analysis) of processes, systems, materials, or equipment relating to beer or brewery operations. Beer may be removed for research, development or testing in packages or in bulk containers.</p> </div> <div id="p-25.196(b)"> <p class="indent-1" data-title="25.196(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> The brewer shall mark each barrel, keg, case, or shipping container with the name and address of the brewer and of the consignee, the identity of the product, and the quantity of the product. If necessary to protect the revenue, the appropriate TTB officer may require a brewer to mark each container with the words “Not for Consumption or Sale.” If beer is removed in a bulk conveyance, the brewer shall place the marks on the route board of the conveyance.</p> </div> <div id="p-25.196(c)"><p class="indent-1" data-title="25.196(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> The brewer shall record beer removed for research, development, or testing in daily records under <a href="/current/title-27/section-25.292" class="cfr external">§ 25.292</a> and on the Brewer's Report of Operations, Form 5130.9.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5053" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5053</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-345, <a href="https://www.federalregister.gov/citation/58-FR-40357" class="fr-reference" data-reference="58 FR 40357">58 FR 40357</a>, July 28, 1993] </p> </div> </div> <div class="subject-group" id="subject-group-ECFR627ccd04a9838a2"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFR627ccd04a9838a2","citation":"27 CFR Part 25 Subpart L - Removal of Beer to a Contiguous Distilled Spirits Plant"}">Removal of Beer to a Contiguous Distilled Spirits Plant</h3> <div class="section" id="25.201"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.201","citation":"27 CFR 25.201"}'>§ 25.201 Removal by pipeline.</h4> <p>A brewer may remove beer from the brewery, without payment of tax, by pipeline to the bonded premises of a distilled spirits plant which is authorized to produce distilled spirits and which is located contiguous to the brewery.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1365, as amended, 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5222" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5222</a>, <a href="https://www.govinfo.gov/link/uscode/26/5412" class="usc external" target="_blank" rel="noopener noreferrer">5412</a>)) </p></div> </div> </div> <div class="subject-group" id="subject-group-ECFR9c0d557614e58d4"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFR9c0d557614e58d4","citation":"27 CFR Part 25 Subpart L - Exportation"}">Exportation</h3> <div class="section" id="25.203"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.203","citation":"27 CFR 25.203"}'>§ 25.203 Exportation without payment of tax.</h4> <p>A brewer may remove beer without payment of tax (a) for exportation, (b) for use as supplies on vessels and aircraft, or (c) for transfer to and deposit in foreign-trade zones for exportation or for storage pending exportation, in accordance with <a href="/current/title-27/part-28" class="cfr external">part 28 of this chapter</a>. Beer may be removed from a brewery in bottles, kegs, or in bulk containers.</p> <div class="section-authority"><p>(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (<a href="https://www.govinfo.gov/link/uscode/19/1309" class="usc external" target="_blank" rel="noopener noreferrer">19 U.S.C. 1309</a>); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (<a href="https://www.govinfo.gov/link/uscode/19/81c" class="usc external" target="_blank" rel="noopener noreferrer">19 U.S.C. 81c</a>); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5053" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5053</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, T.D. TTB-8, <a href="https://www.federalregister.gov/citation/69-FR-3830" class="fr-reference" data-reference="69 FR 3830">69 FR 3830</a>, Jan. 27, 2004] </p> </div> </div> <div class="subject-group" id="subject-group-ECFR730f63bc14293bb"><h3 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subject-group-ECFR730f63bc14293bb","citation":"27 CFR Part 25 Subpart L - Beer For Personal or Family Use"}">Beer For Personal or Family Use</h3> <div class="section" id="25.205"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.205","citation":"27 CFR 25.205"}'>§ 25.205 Production.</h4> <div id="p-25.205(a)"> <p class="indent-1" data-title="25.205(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> Any adult may produce beer, without payment of tax, for personal or family use and not for sale. An adult is any individual who is 18 years of age or older. If the locality in which the household is located requires a greater minimum age for the sale of beer to individuals, the adult shall be that age before commencing the production of beer. This exemption does not authorize the production of beer for use contrary to State or local law.</p> </div> <div id="p-25.205(b)"> <p class="indent-1" data-title="25.205(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> The production of beer per household, without payment of tax, for personal or family use may not exceed:</p> <div id="p-25.205(b)(1)"> <p class="indent-2" data-title="25.205(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> 200 gallons per calendar year if there are two or more adults residing in the household, or</p> </div> <div id="p-25.205(b)(2)"> <p class="indent-2" data-title="25.205(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> 100 gallons per calendar year if there is only one adult residing in the household.</p> </div> </div> <div id="p-25.205(c)"><p class="indent-1" data-title="25.205(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> Partnerships except as provided in <a href="/current/title-27/section-25.207" class="cfr external">§ 25.207</a>, corporations or associations may not produce beer, without payment of tax, for personal or family use.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5053" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5053</a>)) </p></div> </div> <div class="section" id="25.206"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.206","citation":"27 CFR 25.206"}'>§ 25.206 Removal of beer.</h4> <p>Beer made under <a href="/current/title-27/section-25.205" class="cfr external">§ 25.205</a> may be removed from the premises where made for personal or family use including use at organized affairs, exhibitions or competitions such as homemaker's contests, tastings or judging. Beer removed under this section may not be sold or offered for sale.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5053" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5053</a>)) </p></div> </div> <div class="section" id="25.207"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.207","citation":"27 CFR 25.207"}'>§ 25.207 Removal from brewery for personal or family use.</h4> <p>Any adult, as defined in <a href="/current/title-27/section-25.205" class="cfr external">§ 25.205</a>, who operates a brewery under this part as an individual owner or in partnership with others, may remove beer from the brewery without payment of tax for personal or family use. The amount of beer removed for each household, without payment of tax, per calendar year may not exceed 100 gallons if there is one adult residing in the household or 200 gallons if there are two or more adults residing in the household. Beer removed in excess of the above limitations will be reported as a taxable removal.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5053" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5053</a>)) </p></div> </div> </div> </div> <div class="subpart" id="subpart-M"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-M","citation":"27 CFR Part 25 Subpart M"}">Subpart M—Beer Returned to Brewery</h2> <div class="section" id="25.211"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.211","citation":"27 CFR 25.211"}'>§ 25.211 Beer returned to brewery.</h4> <div id="p-25.211(a)"> <p class="indent-1" data-title="25.211(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">General.</em> Beer, produced in the United States, on which the brewer has paid or determined the tax may be returned to any brewery of the brewer. Upon return of the beer to the brewery, the brewer shall determine the actual quantity of beer received, expressed in barrels. For cases or bottles, the label may be used to determine the quantity. When kegs or cases containing less than the original contents are received, the brewer shall determine the actual quantity of beer by weight or by other accurate means. The brewer shall determine the balling and alcohol content of returned keg beer unless the keg is equipped with tamper-proof fittings. The quantity of beer returned may be established by weighing individual packages and subtracting package weight, or by weighing accumulated beer and subtracting tare weight of dumpsters, pallets, packages and the like.</p> </div> <div id="p-25.211(b)"> <p class="indent-1" data-title="25.211(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Disposition of returned beer.</em> The brewer may dispose of beer returned under this subpart in any manner prescribed for beer which has never left the brewery. If returned beer is again removed for consumption or sale, tax will be determined and paid without respect to the tax which was determined or paid at the time of prior removal of the beer.</p> </div> <div id="p-25.211(c)"> <p class="indent-1" data-title="25.211(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Records.</em> For beer returned to the brewery under this subpart, the brewer's daily records under <a href="/current/title-27/section-25.292" class="cfr external">§ 25.292</a> will show:</p> <div id="p-25.211(c)(1)"> <p class="indent-2" data-title="25.211(c)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Date;</p> </div> <div id="p-25.211(c)(2)"> <p class="indent-2" data-title="25.211(c)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Quantity of beer returned;</p> </div> <div id="p-25.211(c)(3)"> <p class="indent-2" data-title="25.211(c)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> If the title to the beer has passed, the name and address of the person returning the beer; and</p> </div> <div id="p-25.211(c)(4)"> <p class="indent-2" data-title="25.211(c)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> Name and address of the brewery from which the beer was removed, if different from the brewery to which returned.</p> </div> </div> <div id="p-25.211(d)"><p class="indent-1" data-title="25.211(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Supporting records.</em> The records of returned beer will be supported by invoices, credit memoranda or other commercial papers, and will differentiate between beer returned to the brewery from which removed and beer returned to a brewery different from the one from which removed.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1335, as amended, 1390, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5054" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5054</a>, <a href="https://www.govinfo.gov/link/uscode/26/5056" class="usc external" target="_blank" rel="noopener noreferrer">5056</a>, <a href="https://www.govinfo.gov/link/uscode/26/5415" class="usc external" target="_blank" rel="noopener noreferrer">5415</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 6, 2024] </p> </div> <div class="section" id="25.212"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.212","citation":"27 CFR 25.212"}'>§ 25.212 Beer returned to brewery from which removed.</h4> <p>If beer on which the tax has been determined or paid is returned to the brewery from which removed, the brewer shall take the quantity of beer as an offset or deduction against the quantity of beer removed for consumption or sale from the brewery on that business day, as provided in <a href="/current/title-27/section-25.159" class="cfr external">§ 25.159</a></p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended, 1390, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5056" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5056</a>, <a href="https://www.govinfo.gov/link/uscode/26/5415" class="usc external" target="_blank" rel="noopener noreferrer">5415</a>)) </p></div> </div> <div class="section" id="25.213"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.213","citation":"27 CFR 25.213"}'>§ 25.213 Beer returned to brewery other than that from which removed.</h4> <div id="p-25.213(a)"> <p class="indent-1" data-title="25.213(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Refund or adjustment of tax.</em> If beer on which the tax has been determined or paid is returned to a brewery of the brewer other than the one from which removed, the brewer may make a claim for refund or relief of tax or may make an adjustment to the beer tax return, for the tax on the beer returned to the brewery. The brewer may not take an offset for beer returned to the brewery other than the one from which removed. Procedures for filing claims for refund or relief of tax or for making adjustments to the beer tax return are contained in <a href="/current/title-27/part-25/subpart-T" class="cfr external">subpart T of this part</a>.</p> </div> <div id="p-25.213(b)"> <p class="indent-1" data-title="25.213(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Notice.</em> A brewer need not file notice of intention to return beer to a brewery other than the one from which removed unless required by the appropriate TTB officer. When a notice is required, the brewer shall serially number each notice and execute it under penalties of perjury as defined in <a href="/current/title-27/section-25.11" class="cfr external">§ 25.11</a>. The brewer must file it with the appropriate TTB officer. The notice will contain the following information:</p> <div id="p-25.213(b)(1)"> <p class="indent-2" data-title="25.213(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> The number and sizes of kegs and the actual quantity of beer, in barrels; or the number of cases and the number and sizes of bottles within the cases and the actual quantity of beer, in barrels;</p> </div> <div id="p-25.213(b)(2)"> <p class="indent-2" data-title="25.213(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> The name and address of the brewery from which the beer was removed;</p> </div> <div id="p-25.213(b)(3)"> <p class="indent-2" data-title="25.213(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> A statement that the tax on the beer has been fully paid or determined and the rate at which the tax on the beer was paid or determined; and</p> </div> <div id="p-25.213(b)(4)"> <p class="indent-2" data-title="25.213(b)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> If the title to the beer has passed, the name and address of the person returning the beer.</p> </div> </div> <div id="p-25.213(c)"><p class="indent-1" data-title="25.213(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Return of beer.</em> If the brewer is required to file a notice of intention to return beer to the brewery, the brewer may bring the beer onto the brewery premises prior to filing the notice. The brewer shall segregate the returned beer from all other beer at the brewery and clearly identify it as returned beer. The returned beer will be retained intact for inspection by an appropriate TTB officer until the notice has been filed and disposition authorized.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5056" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5056</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5479" class="fr-reference" data-reference="66 FR 5479">66 FR 5479</a>, Jan. 19, 2001] </p> </div> </div> <div class="subpart" id="subpart-N"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-N","citation":"27 CFR Part 25 Subpart N"}">Subpart N—Voluntary Destruction</h2> <div class="section" id="25.221"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.221","citation":"27 CFR 25.221"}'>§ 25.221 Voluntary destruction of beer.</h4> <div id="p-25.221(a)"> <p class="indent-1" data-title="25.221(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">On brewery premises.</em> </p> <div id="p-25.221(a)(1)"> <p class="indent-2" data-title="25.221(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> A brewer may destroy, at the brewery, beer on which the tax has not been determined or paid.</p> </div> <div id="p-25.221(a)(2)"> <p class="indent-2" data-title="25.221(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> A brewer operating a tavern on brewery premises under <a href="/current/title-27/section-25.25" class="cfr external">§ 25.25</a> may destroy taxpaid or tax-determined beer stored on brewery premises, in accordance with the requirements of <a href="/current/title-27/section-25.225" class="cfr external">§ 25.225</a>.</p> </div> </div> <div id="p-25.221(b)"><p class="indent-1" data-title="25.221(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Destruction without return to brewery.</em> A brewer may destroy beer on which the tax has been paid or determined at a location other than any of the breweries operated by the brewer, upon compliance with this subpart.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5056" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5056</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986; <a href="https://www.federalregister.gov/citation/51-FR-9190" class="fr-reference" data-reference="51 FR 9190">51 FR 9190</a>, Mar. 18, 1986; T.D. ATF-268, <a href="https://www.federalregister.gov/citation/53-FR-8629" class="fr-reference" data-reference="53 FR 8629">53 FR 8629</a>, Mar. 16, 1988, as amended by T.D. 372, <a href="https://www.federalregister.gov/citation/61-FR-20724" class="fr-reference" data-reference="61 FR 20724">61 FR 20724</a>, May 8, 1996; T.D. TTB-91, <a href="https://www.federalregister.gov/citation/76-FR-5478" class="fr-reference" data-reference="76 FR 5478">76 FR 5478</a>, Feb. 1, 2011] </p> </div> <div class="section" id="25.222"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.222","citation":"27 CFR 25.222"}'>§ 25.222 Notice of brewer.</h4> <div id="p-25.222(a)"> <p class="indent-1" data-title="25.222(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Beer to be destroyed.</em> When a brewer possesses beer which has been taxpaid or tax determined and which the brewer wishes to destroy at a location other than at any of the brewer's breweries, the brewer shall give written notice of intention to destroy the beer. The brewer must submit this notice to the appropriate TTB officer.</p> </div> <div id="p-25.222(b)"> <p class="indent-1" data-title="25.222(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Execution of notice.</em> The brewer shall serially number each notice and execute each notice under penalties of perjury as defined in <a href="/current/title-27/section-25.11" class="cfr external">§ 25.11</a>. The brewer shall specify the date on which the beer is to be destroyed; this date may not be less than 12 days from the date the notice is mailed or delivered to the appropriate TTB officer.</p> </div> <div id="p-25.222(c)"> <p class="indent-1" data-title="25.222(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Information to be furnished.</em> The notice will contain the following information:</p> <div id="p-25.222(c)(1)"> <p class="indent-2" data-title="25.222(c)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> The number and sizes of kegs and the actual quantity of beer, in barrels; or the number of cases and the number and sizes of bottles within the cases, and the actual quantity of beer in barrels. When kegs containing less than the actual contents are to be destroyed, the brewer shall determine the actual content of beer by weight or by other accurate means.</p> </div> <div id="p-25.222(c)(2)"> <p class="indent-2" data-title="25.222(c)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> The date on which the beer was received for destruction.</p> </div> <div id="p-25.222(c)(3)"> <p class="indent-2" data-title="25.222(c)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> A statement that the tax on the beer has been fully paid or determined and the rate at which the tax on the beer was paid or determined.</p> </div> <div id="p-25.222(c)(4)"> <p class="indent-2" data-title="25.222(c)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> If the title of the beer has passed, the name and address of the person returning the beer.</p> </div> <div id="p-25.222(c)(5)"><p class="indent-2" data-title="25.222(c)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> The location at which the brewer desires to destroy the beer and the reason for not returning the beer to the brewery.</p></div> </div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5056" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5056</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5479" class="fr-reference" data-reference="66 FR 5479">66 FR 5479</a>, Jan. 19, 2001] </p> </div> <div class="section" id="25.223"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.223","citation":"27 CFR 25.223"}'>§ 25.223 Destruction of beer off brewery premises.</h4> <div id="p-25.223(a)"> <p class="indent-1" data-title="25.223(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Destruction without supervision.</em> A brewer may destroy beer without supervision if the appropriate TTB officer does not advise the brewer before the date specified in the notice that destruction of the beer is to be supervised.</p> </div> <div id="p-25.223(b)"><p class="indent-1" data-title="25.223(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Destruction with supervision.</em> The appropriate TTB officer may require that an appropriate TTB officer verify the information in the notice of destruction or witness the destruction of the beer. The appropriate TTB officer may also require a delay in the destruction of the beer or, if the place of destruction is not readily accessible to an appropriate TTB officer, may require that the beer be moved to a more convenient location. In this case, the brewer may not destroy the beer except under the conditions imposed by the appropriate TTB officer.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5056" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5056</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5479" class="fr-reference" data-reference="66 FR 5479">66 FR 5479</a>, Jan. 19, 2001; T.D. TTB-91, <a href="https://www.federalregister.gov/citation/76-FR-5478" class="fr-reference" data-reference="76 FR 5478">76 FR 5478</a>, Feb. 1, 2011] </p> </div> <div class="section" id="25.224"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.224","citation":"27 CFR 25.224"}'>§ 25.224 Refund or adjustment of tax.</h4> <div id="p-25.224(a)"> <p class="indent-1" data-title="25.224(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Claim for refund or relief of tax.</em> The tax paid by a brewer on beer produced in the United States and destroyed in accordance with this subpart may be refunded to the brewer. If the tax has not been paid, the brewer may be relieved of liability for the tax. Claims for refund or relief of tax will be filed as provided in <a href="/current/title-27/part-25/subpart-T" class="cfr external">subpart T of this part</a>.</p> </div> <div id="p-25.224(b)"><p class="indent-1" data-title="25.224(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Adjustments to the excise tax return.</em> A brewer may make an adjustment (without interest) to the excise tax return, Form 5000.24, covering the tax paid on beer produced in the United States and destroyed in accordance with this subpart. Procedures for making adjustments to tax returns are contained in <a href="/current/title-27/part-25/subpart-T" class="cfr external">subpart T of this part</a>.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5056" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5056</a>)) </p></div> </div> <div class="section" id="25.225"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.225","citation":"27 CFR 25.225"}'>§ 25.225 Destruction of taxpaid beer which was never removed from brewery premises.</h4> <div id="p-25.225(a)"> <p class="indent-1" data-title="25.225(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">General.</em> A brewer operating a tavern on brewery premises under <a href="/current/title-27/section-25.25" class="cfr external">§ 25.25</a> may destroy taxpaid or tax-determined beer which was never removed from brewery premises, in accordance with the recordkeeping requirements of <a href="/current/title-27/section-25.225#p-25.225(b)" class="cfr external">paragraph (b)</a> of this section, and with the benefit of the tax refund provisions of <a href="/current/title-27/section-25.225#p-25.225(c)" class="cfr external">paragraph (c)</a> of this section.</p> </div> <div id="p-25.225(b)"> <p class="indent-1" data-title="25.225(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Recordkeeping.</em> </p> <div id="p-25.225(b)(1)"> <p class="indent-2" data-title="25.225(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> When taxpaid or tax-determined beer which was never removed from brewery premises is destroyed, the brewer shall prepare a record of the quantity of beer destroyed, and the reason for, date of, and method of, destruction. The brewer may prepare this record on Form 2635 (5620.8) for submission as a claim under <a href="/current/title-27/section-25.283" class="cfr external">§ 25.283</a>.</p> </div> <div id="p-25.225(b)(2)"> <p class="indent-2" data-title="25.225(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> When required by the appropriate TTB officer, the brewer shall notify the appropriate TTB officer prior to the intended destruction, in accordance with procedures established by the appropriate TTB officer.</p> </div> </div> <div id="p-25.225(c)"><p class="indent-1" data-title="25.225(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Refund of tax.</em> After destruction is completed, the brewer may file a claim for refund or credit of tax, in accordance with <a href="/current/title-27/section-25.283#p-25.283(c)" class="cfr external">§ 25.283(c)</a>.</p></div> <p class="citation">[T.D. ATF-268, <a href="https://www.federalregister.gov/citation/53-FR-8629" class="fr-reference" data-reference="53 FR 8629">53 FR 8629</a>, Mar. 16, 1988, as amended by T.D. TTB-91, <a href="https://www.federalregister.gov/citation/76-FR-5478" class="fr-reference" data-reference="76 FR 5478">76 FR 5478</a>, Feb. 1, 2011] </p> </div> </div> <div class="subpart" id="subpart-O"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-O","citation":"27 CFR Part 25 Subpart O"}">Subpart O—Beer Purchased From Another Brewer</h2> <div class="section" id="25.231"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.231","citation":"27 CFR 25.231"}'>§ 25.231 Finished beer.</h4> <div id="p-25.231(a)"> <p class="indent-1" data-title="25.231(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> A brewer may obtain beer in barrels and kegs, finished and ready for sale from another brewer. The purchasing brewer may furnish the producing brewer barrels and kegs marked with the purchasing brewer's name and location. The producing brewer shall pay the tax as provided in <a href="/current/title-27/part-25/subpart-K" class="cfr external">subpart K of this part</a>.</p> </div> <div id="p-25.231(b)"><p class="indent-1" data-title="25.231(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> A brewer may not purchase taxpaid or tax determined beer from another brewer in bottles or cans which bear the name and address of the purchasing brewer.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5413" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5413</a>)) </p></div> </div> <div class="section" id="25.232"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.232","citation":"27 CFR 25.232"}'>§ 25.232 Basic permit.</h4> <p>A brewer who engages in the business of purchasing beer for resale is required to possess a wholesaler's or importer's basic permit under the provisions of section 3(c) of the Federal Alcohol Administration Act and <a href="/current/title-27/part-1" class="cfr external">part 1 of this chapter</a>.</p> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 6, 2024] </p> </div> </div> <div class="subpart" id="subpart-P"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-P","citation":"27 CFR Part 25 Subpart P"}">Subpart P—Cereal Beverage</h2> <div class="section" id="25.241"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.241","citation":"27 CFR 25.241"}'>§ 25.241 Production.</h4> <p>Brewers may produce cereal beverage and remove it without payment of tax from the brewery. The method of production shall insure that the alcohol content of the cereal beverage will not increase while in the original container after removal from the brewery. The brewer shall keep cereal beverage separate from beer, and shall measure the quantity of cereal beverage transferred for packaging in accordance with <a href="/current/title-27/section-25.41" class="cfr external">§ 25.41</a>.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5411" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5411</a>)) </p></div> </div> <div class="section" id="25.242"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.242","citation":"27 CFR 25.242"}'>§ 25.242 Markings.</h4> <div id="p-25.242(a)"> <p class="indent-1" data-title="25.242(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Designation.</em> When bottled or packaged, cereal beverage may be designated “Cereal Beverage,” “Malt Beverage,” “Near Beer,” or other distinctive name. If designated “Near Beer,” those words will be printed identically in the same size or style of type, in the same color of ink, and on the same background.</p> </div> <div id="p-25.242(b)"> <p class="indent-1" data-title="25.242(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Barrels and kegs.</em> A brewer may remove cereal beverage in barrels and kegs if the sides are durably painted at each end with a white stripe not less than 4 inches in width and the heads are painted in a solid color, with conspicuous lettering in a contrasting color reading “Nontaxable under section 5051 I.R.C.” The brewer shall also legibly mark the brewer's name or trade name and the address on the container.</p> </div> <div id="p-25.242(c)"> <p class="indent-1" data-title="25.242(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Bottles.</em> Bottle labels shall show the name or trade name and address of the brewer, the distinctive name of the beverage, if any, and the legend “Nontaxable under section 5051 I.R.C.” Other information which is not inconsistent with the requirements of this section may be shown on bottle labels.</p> </div> <div id="p-25.242(d)"><p class="indent-1" data-title="25.242(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Cases.</em> The brewer shall mark cases or shipping containers to show the nature of the product and the name or trade name and address of the brewer.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5411" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5411</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 6, 2024] </p> </div> </div> <div class="subpart" id="subpart-Q"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-Q","citation":"27 CFR Part 25 Subpart Q"}">Subpart Q—Removal of Brewer's Yeast and Other Articles</h2> <div class="section" id="25.251"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.251","citation":"27 CFR 25.251"}'>§ 25.251 Authorized removals.</h4> <div id="p-25.251(a)"> <p class="indent-1" data-title="25.251(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Brewer's yeast.</em> A brewer may remove brewer's yeast, in liquid or solid form containing not less than 10 percent solids (as determined by the methods of analysis of the American Society of Brewing Chemists), from the brewery in barrels, tank trucks, in other suitable containers, or by pipeline.</p> </div> <div id="p-25.251(b)"> <p class="indent-1" data-title="25.251(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Containers.</em> Containers will bear a label giving the name and location of the brewery and including the words “Brewer's Yeast.”</p> </div> <div id="p-25.251(c)"> <p class="indent-1" data-title="25.251(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Pipeline.</em> If brewer's yeast is removed by pipeline, the pipeline will be described in the Brewer's Notice, Form 5130.10. The premises where the brewer's yeast is received is subject to inspection by an appropriate TTB officer during ordinary business hours.</p> </div> <div id="p-25.251(d)"> <p class="indent-1" data-title="25.251(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Other articles.</em> A brewer may remove malt, malt syrup, wort, and other articles from the brewery.</p> </div> <div id="p-25.251(e)"><p class="indent-1" data-title="25.251(e)"><span class="paragraph-hierarchy"><span class="paren">(</span>e<span class="paren">)</span></span> <em class="paragraph-heading">Methods of Analysis of the American Society of Brewing Chemists, Seventh Edition (1976).</em> In reference to <a href="/current/title-27/section-25.251#p-25.251(a)" class="cfr external">paragraph (a)</a> of this section, this incorporation by reference was approved by the Director of the Federal Register on March 23, 1981, and is available for inspection or at the National Archives and Records Administration (NARA). For information on the availability of this material at NARA, call 202-741-6030, or go to: <em><a href="https://www.archives.gov/federal-register/cfr/ibr-locations.html" class="external" target="_blank" rel="noopener noreferrer">https://www.archives.gov/federal-register/cfr/ibr-locations.html</a>.</em> This publication is available from the American Society of Brewing Chemists, 40 Pilot Knob Road, St. Paul, Minnesota 55121.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5411" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5411</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended at <a href="https://www.federalregister.gov/citation/69-FR-18803" class="fr-reference" data-reference="69 FR 18803">69 FR 18803</a>, Apr. 9, 2004; T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 6, 2024] </p> </div> <div class="section" id="25.252"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.252","citation":"27 CFR 25.252"}'>§ 25.252 Records.</h4> <div id="p-25.252(a)"> <p class="indent-1" data-title="25.252(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Production.</em> The brewer shall keep records of the production of malt syrup, wort, and other articles which are removed from the brewery. The record shall include the quantities and kinds of materials used, and in the case of wort and concentrated wort, the balling.</p> </div> <div id="p-25.252(b)"> <p class="indent-1" data-title="25.252(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Removals.</em> The brewer shall keep records of removals of brewer's yeast, malt and other articles from the brewery. The record shall include the quantity and date of removal of each lot, and the name and address of the consignee. These records may consist of invoices or shipping documents.</p> </div> <div id="p-25.252(c)"><p class="indent-1" data-title="25.252(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Inspection.</em> All records under this section shall be available for inspection at the brewery by an appropriate TTB officer during normal business hours.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5415" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5415</a>)) </p></div> </div> </div> <div class="subpart" id="subpart-R"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-R","citation":"27 CFR Part 25 Subpart R"}">Subpart R—Beer Concentrate</h2> <div class="section" id="25.261"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.261","citation":"27 CFR 25.261"}'>§ 25.261 General.</h4> <div id="p-25.261(a)"> <p class="indent-1" data-title="25.261(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Authorized processes.</em> A brewer may, in accordance with this subpart—</p> <div id="p-25.261(a)(1)"> <p class="indent-2" data-title="25.261(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Produce concentrate from beer,</p> </div> <div id="p-25.261(a)(2)"> <p class="indent-2" data-title="25.261(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Reconstitute beer from concentrate,</p> </div> <div id="p-25.261(a)(3)"> <p class="indent-2" data-title="25.261(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Transfer concentrate from one brewery to another brewery of the same ownership, and</p> </div> <div id="p-25.261(a)(4)"> <p class="indent-2" data-title="25.261(a)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> Remove concentrate without payment of tax for exportation, or for transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation in accordance with <a href="/current/title-27/part-28" class="cfr external">part 28 of this chapter</a>.</p> </div> </div> <div id="p-25.261(b)"><p class="indent-1" data-title="25.261(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Brewery treatment of concentrate.</em> Beer reconstituted from concentrate in accordance with this subpart shall (except with respect to the additional labeling of reconstituted beer under <a href="/current/title-27/section-25.263" class="cfr external">§ 25.263</a>) be treated the same as beer which has not been concentrated and reconstituted.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5401</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. TTB-8, <a href="https://www.federalregister.gov/citation/69-FR-3830" class="fr-reference" data-reference="69 FR 3830">69 FR 3830</a>, Jan. 27, 2004] </p> </div> <div class="section" id="25.262"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.262","citation":"27 CFR 25.262"}'>§ 25.262 Restrictions and conditions on processes of concentration and reconstitution.</h4> <div id="p-25.262(a)"> <p class="indent-1" data-title="25.262(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Conditions on concentration.</em> A brewer may not employ any process of concentration which separates alcohol spirits from any fermented substance.</p> </div> <div id="p-25.262(b)"> <p class="indent-1" data-title="25.262(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Conditions on reconstitution</em> —</p> <div id="p-25.262(b)(1)"> <p class="indent-2" data-title="25.262(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> The process of reconstitution of beer will consist of the addition to the concentrate of carbon dioxide and water only.</p> </div> <div id="p-25.262(b)(2)"> <p class="indent-2" data-title="25.262(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> A brewer may not employ any process of concentration or reconstitution unless the beer upon reconstitution will, without the addition of any substance other than carbon dioxide and water, possess the taste, aroma, color, and other characteristics of beer which has not been concentrated.</p> </div> <div id="p-25.262(b)(3)"><p class="indent-2" data-title="25.262(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> The process of reconstitution shall provide for the addition of sufficient water to restore the concentrate to a volume not less than, and an alcohol content not greater than, that of the beer used to produce the concentrate.</p></div> </div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1315, as amended, 1388, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5002" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5002</a>, <a href="https://www.govinfo.gov/link/uscode/26/5401" class="usc external" target="_blank" rel="noopener noreferrer">5401</a>)) </p></div> </div> <div class="section" id="25.263"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.263","citation":"27 CFR 25.263"}'>§ 25.263 Production of concentrate and reconstitution of beer.</h4> <div id="p-25.263(a)"> <p class="indent-1" data-title="25.263(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Operations at brewery.</em> A brewer may concentrate beer or reconstitute beer only at a brewery.</p> </div> <div id="p-25.263(b)"> <p class="indent-1" data-title="25.263(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Marking of containers.</em> Containers of concentrate transferred to other breweries of the same ownership, and containers of concentrate removed for export shall be marked, branded and labeled in the same manner as prescribed for containers of beer in <a href="/current/title-27/part-25/subpart-J" class="cfr external">subpart J of this part</a>. All containers shall be identified as containers of beer concentrate.</p> </div> <div id="p-25.263(c)"> <p class="indent-1" data-title="25.263(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Mingling with beer.</em> A brewer may not mingle concentrate with unconcentrated beer. A brewer may mingle reconstituted beer with other beer at the brewery.</p> </div> <div id="p-25.263(d)"> <p class="indent-1" data-title="25.263(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Additional labeling.</em> Barrels, kegs, and bottles containing beer produced from concentrate will show by label or otherwise the statement “PRODUCED FROM . . . CONCENTRATE,” the blank to be filled in with the appropriate class designation of the beer (beer, lager, ale, stout, etc.) from which the concentrate was made. The statement will be conspicuous and readily legible and, in the case of bottled beer, will appear in direct conjunction with, and as a part of, the class designation. All parts of the class designation will appear in lettering of substantially the same size and kind.</p> </div> <div id="p-25.263(e)"><p class="indent-1" data-title="25.263(e)"><span class="paragraph-hierarchy"><span class="paren">(</span>e<span class="paren">)</span></span> <em class="paragraph-heading">Records and reports.</em> Brewers producing concentrate and brewers reconstituting beer from concentrate shall keep the records and reports required by <a href="/current/title-27/part-25/subpart-U" class="cfr external">subpart U of this part</a>.</p></div> </div> <div class="section" id="25.264"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.264","citation":"27 CFR 25.264"}'>§ 25.264 Transfer between breweries.</h4> <div id="p-25.264(a)"> <p class="indent-1" data-title="25.264(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Authorized transfers.</em> A brewer may remove from the brewery, without payment of tax, concentrate produced from beer for transfer to any other brewery of the same ownership (within the limits of ownership described in <a href="/current/title-27/section-25.181" class="cfr external">§ 25.181</a>).</p> </div> <div id="p-25.264(b)"> <p class="indent-1" data-title="25.264(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Record of concentrate transferred.</em> When transferring concentrate between breweries, the shipping brewer shall prepare for each conveyance a serially numbered invoice or commercial record covering the transfer. The invoice will be clearly marked to indicate that concentrate produced from beer is being transferred. The invoice will contain the following information:</p> <div id="p-25.264(b)(1)"> <p class="indent-2" data-title="25.264(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Name and address of shipping brewer;</p> </div> <div id="p-25.264(b)(2)"> <p class="indent-2" data-title="25.264(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Date of shipment;</p> </div> <div id="p-25.264(b)(3)"> <p class="indent-2" data-title="25.264(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Name and address of receiving brewer;</p> </div> <div id="p-25.264(b)(4)"> <p class="indent-2" data-title="25.264(b)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> The number of containers transferred, the balling, percentage of alcohol by volume, and the total barrels of concentrate; and</p> </div> <div id="p-25.264(b)(5)"> <p class="indent-2" data-title="25.264(b)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> A description of the beer from which the concentrate was produced including the number of barrels, balling, and percentage of alcohol by volume.</p> </div> </div> <div id="p-25.264(c)"><p class="indent-1" data-title="25.264(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Disposition of invoice.</em> On shipment of the concentrate, the shipping brewer shall send the original copy of the invoice to the receiving brewer and shall retain a copy for the brewery records. On receipt of the concentrate, the receiving brewer shall note on the invoice any discrepancies in the concentrate received and retain the invoice in the brewery records.</p></div> </div> </div> <div class="subpart" id="subpart-S"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-S","citation":"27 CFR Part 25 Subpart S"}">Subpart S—Pilot Brewing Plants</h2> <div class="section" id="25.271"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.271","citation":"27 CFR 25.271"}'>§ 25.271 General.</h4> <div id="p-25.271(a)"> <p class="indent-1" data-title="25.271(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Establishment.</em> A person may establish and operate a pilot brewing plant off the brewery premises for research, analytical, experimental, or developmental purposes relating to beer or brewery operations. Pilot brewing plants will be established as provided in this subpart.</p> </div> <div id="p-25.271(b)"> <p class="indent-1" data-title="25.271(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Authorized removals.</em> Beer may be removed from a pilot brewing plant only for analysis or organoleptic examination.</p> </div> <div id="p-25.271(c)"> <p class="indent-1" data-title="25.271(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Transfers between brewery and pilot brewing plant.</em> Subject to <a href="/current/title-27/part-25/subpart-L" class="cfr external">subpart L of this part</a>, beer may be transferred to a pilot brewing plant from a brewery of the same ownership, and beer may be transferred without payment of tax from a pilot brewing plant to a brewery of the same ownership.</p> </div> <div id="p-25.271(d)"><p class="indent-1" data-title="25.271(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Other regulations applicable.</em> The provisions of subparts A, B, F, I, K, and of <a href="/current/title-27/section-25.63" class="cfr external">§§ 25.63</a>, <a href="/current/title-27/section-25.64" class="cfr external">25.64</a>, and <a href="/current/title-27/section-25.21" class="cfr external">25.21</a> are applicable to pilot brewing plants established under this subpart. Also, the provisions of <a href="/current/title-27/section-25.72" class="cfr external">§§ 25.72-25.75</a>, <a href="/current/title-27/section-25.77" class="cfr external">25.77</a>, <a href="/current/title-27/section-25.92" class="cfr external">25.92</a> and <a href="/current/title-27/section-25.94" class="cfr external">25.94-25.105</a> relating to bonds, and consents of surety, and of <a href="/current/title-27/section-25.131" class="cfr external">§§ 25.131-25.134</a> are applicable to bonds and consents of surety given, and to changes in the proprietorship, location, and premises of pilot brewing plants established under this subpart.</p></div> <div class="section-authority"><p>(Sec. 4, Pub. L. 91-673, 84 Stat. 2057, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5417" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5417</a>)) </p></div> </div> <div class="section" id="25.272"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.272","citation":"27 CFR 25.272"}'>§ 25.272 Application.</h4> <div id="p-25.272(a)"> <p class="indent-1" data-title="25.272(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Form of application.</em> Any person desiring to establish a pilot brewing plant under the subpart shall file an application with the appropriate TTB officer. The application will be in writing and will include the following:</p> <div id="p-25.272(a)(1)"> <p class="indent-2" data-title="25.272(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Name and address of the applicant;</p> </div> <div id="p-25.272(a)(2)"> <p class="indent-2" data-title="25.272(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Description of the premises and equipment to be used in the operations;</p> </div> <div id="p-25.272(a)(3)"> <p class="indent-2" data-title="25.272(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Nature, purpose, and extent of the operations; and</p> </div> <div id="p-25.272(a)(4)"> <p class="indent-2" data-title="25.272(a)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> A statement that the applicant agrees to comply with all provisions of this part applicable to the operations to be conducted.</p> </div> </div> <div id="p-25.272(b)"> <p class="indent-1" data-title="25.272(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Additional information.</em> The appropriate TTB officer may at any time before or after approval of an application, require the submission of additional information necessary for administration of this part or for protection of the revenue.</p> </div> <div id="p-25.272(c)"> <p class="indent-1" data-title="25.272(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Authorization of operations.</em> The appropriate TTB officer may authorize the operation of a pilot brewing plant if it is determined that the plant will be operated solely for one or more of the purposes specified in <a href="/current/title-27/section-25.271" class="cfr external">§ 25.271</a>, and that operations will not jeopardize the revenue.</p> </div> <div id="p-25.272(d)"> <p class="indent-1" data-title="25.272(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Withdrawal of authorization.</em> The appropriate TTB officer may withdraw authorization to operate a pilot brewing plant if in his or her judgment, the revenue would be jeopardized by the operations of the plant.</p> </div> <div id="p-25.272(e)"><p class="indent-1" data-title="25.272(e)"><span class="paragraph-hierarchy"><span class="paren">(</span>e<span class="paren">)</span></span> <em class="paragraph-heading">Commencement of operations.</em> A person may not begin operation of a pilot brewing plant until the appropriate TTB officer has approved the application required by this section.</p></div> <div class="section-authority"><p>(Sec. 4, Pub. L. 91-673, 84 Stat. 2057, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5417" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5417</a>)) </p></div> </div> <div class="section" id="25.273"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.273","citation":"27 CFR 25.273"}'>§ 25.273 Action on application.</h4> <p>If the appropriate TTB officer approves the application for a pilot brewing plant, he or she will note approval on the application and forward a copy to the applicant. The applicant must file the copy of the approved application at the premises, available for inspection by an appropriate TTB officer.</p> <p class="citation">[T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5480" class="fr-reference" data-reference="66 FR 5480">66 FR 5480</a>, Jan. 19, 2001] </p> </div> <div class="section" id="25.274"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.274","citation":"27 CFR 25.274"}'>§ 25.274 Bond.</h4> <div id="p-25.274(a)"> <p class="indent-1" data-title="25.274(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Requirement.</em> Except as provided in <a href="/current/title-27/section-25.274#p-25.274(d)" class="cfr external">paragraph (d)</a> of this section, any person requesting authorization to establish a pilot brewing plant under this subpart shall execute and file a brewer's bond, Form 5130.22. A person may not begin operation of a pilot brewing plant until receiving notice from the appropriate TTB officer of the approval of the bond. Operations may continue only as long as an approved bond is in effect.</p> </div> <div id="p-25.274(b)"> <p class="indent-1" data-title="25.274(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Penal sum.</em> The penal sum of a bond covering the premises of a pilot brewing plant will be an amount equal to the potential tax liability of the maximum quantity of beer on hand, in transit to the plant, and unaccounted for at any one time, computed by multiplying the quantity of beer in barrels by the rate of tax in <a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5051</a>. The penal sum of the bond (or total penal sum if original and strengthening bonds are filed) may not exceed $50,000 or be less than $500.</p> </div> <div id="p-25.274(c)"> <p class="indent-1" data-title="25.274(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Conditions of bonds.</em> The bond will be conditioned that the operator of the pilot brewing plant shall pay, or cause to be paid, to the United States according to the laws of the United States and the provisions of this part, the taxes, including penalties and interest for which the operator shall become liable, on all beer brewed, produced, or received on the premises.</p> </div> <div id="p-25.274(d)"><p class="indent-1" data-title="25.274(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Bond exemption.</em> A person is not required to provide a bond under this section if the person is a brewer qualified under this part and if, under <a href="/current/title-27/section-25.91#p-25.91(e)" class="cfr external">§ 25.91(e)</a>, the person is exempt from bond requirements applicable to brewers.</p></div> <div class="section-authority"><p>(Sec. 4, Pub. L. 91-673, 84 Stat. 2057, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5417" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5417</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1130" class="fr-reference" data-reference="82 FR 1130">82 FR 1130</a>, Jan. 4, 2017] </p> </div> <div class="section" id="25.275"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.275","citation":"27 CFR 25.275"}'>§ 25.275 [Reserved]</h4> </div> <div class="section" id="25.276"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.276","citation":"27 CFR 25.276"}'>§ 25.276 Operations and records.</h4> <div id="p-25.276(a)"> <p class="indent-1" data-title="25.276(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Commencement of operations.</em> A person may commence operation of a pilot brewing plant upon receipt of the approved application and any required bond.</p> </div> <div id="p-25.276(b)"> <p class="indent-1" data-title="25.276(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Reports.</em> The operator of a pilot brewing plant is not required to file the Brewer's Report of Operations, Form 5130.9.</p> </div> <div id="p-25.276(c)"><p class="indent-1" data-title="25.276(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Records.</em> The operator of a pilot brewing plant must maintain records which, in the opinion of the appropriate TTB officer, are appropriate to the type of operation being conducted. These records will include information sufficient to account for the receipt, production, and disposition of all beer received or produced on the premises, and the receipt (and disposition, if removed) of all brewing materials. These records will be available for inspection by an appropriate TTB officer.</p></div> <div class="section-authority"><p>(Sec. 4, Pub. L. 91-673, 84 Stat. 2057, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5417" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5417</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-345, <a href="https://www.federalregister.gov/citation/58-FR-40357" class="fr-reference" data-reference="58 FR 40357">58 FR 40357</a>, July 28, 1993; T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5480" class="fr-reference" data-reference="66 FR 5480">66 FR 5480</a>, Jan. 19, 2001; T.D. TTB-146, <a href="https://www.federalregister.gov/citation/82-FR-1130" class="fr-reference" data-reference="82 FR 1130">82 FR 1130</a>, Jan. 4, 2017] </p> </div> <div class="section" id="25.277"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.277","citation":"27 CFR 25.277"}'>§ 25.277 Discontinuance of operations.</h4> <p>When operations of a pilot brewing plant are to be discontinued, the operator shall notify the appropriate TTB officer stating the purpose of the notice and giving the date of discontinuance. When operations have been completed and all beer at the premises has been disposed of and accounted for, the appropriate TTB officer will note approval on the notice and return a copy to the operator.</p> </div> </div> <div class="subpart" id="subpart-T"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-T","citation":"27 CFR Part 25 Subpart T"}">Subpart T—Refund or Adjustment of Tax or Relief From Liability</h2> <div class="section" id="25.281"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.281","citation":"27 CFR 25.281"}'>§ 25.281 General.</h4> <div id="p-25.281(a)"> <p class="indent-1" data-title="25.281(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Reasons for refund or adjustment of tax or relief from liability.</em> The tax paid by a brewer on beer produced in the United States may be refunded, or adjusted on the tax return (without interest) or, if the tax has not been paid, the brewer may be relieved of liability for the tax on:</p> <div id="p-25.281(a)(1)"> <p class="indent-2" data-title="25.281(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Beer returned to any brewery of the brewer subject to the conditions outlined in <a href="/current/title-27/part-25/subpart-M" class="cfr external">subpart M of this part</a>;</p> </div> <div id="p-25.281(a)(2)"> <p class="indent-2" data-title="25.281(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Beer voluntarily destroyed by the brewer subject to the conditions outlined in <a href="/current/title-27/part-25/subpart-N" class="cfr external">subpart N of this part</a>;</p> </div> <div id="p-25.281(a)(3)"> <p class="indent-2" data-title="25.281(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Beer lost by fire, theft, casualty, or act of God subject to the conditions outlined in <a href="/current/title-27/section-25.282" class="cfr external">§ 25.282</a>.</p> </div> </div> <div id="p-25.281(b)"> <p class="indent-1" data-title="25.281(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Refund of beer tax excessively paid.</em> A brewer may be refunded the tax excessively paid on beer subject to the conditions outlined in <a href="/current/title-27/section-25.285" class="cfr external">§ 25.285</a>.</p> </div> <div id="p-25.281(c)"><p class="indent-1" data-title="25.281(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Rate of tax.</em> Brewers who have filed the notice required by <a href="/current/title-27/section-25.167" class="cfr external">§ 25.167</a> and who have paid the tax on beer at the reduced rate of tax shall make claims for refund or relief of tax, or adjustments on the tax return, based upon the lower rate of tax. However, a brewer may make adjustments or claims for refund or relief of tax based on the higher rate of tax if the brewer can establish to the satisfaction of the appropriate TTB officer that the tax was paid or determined at the higher rate of tax.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5056" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5056</a>)) </p></div> </div> <div class="section" id="25.282"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.282","citation":"27 CFR 25.282"}'>§ 25.282 Beer lost by fire, theft, casualty, or act of God.</h4> <div id="p-25.282(a)"> <p class="indent-1" data-title="25.282(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">General.</em> The tax paid by any brewer on beer produced in the United States may be adjusted (without interest) on the excise tax return, may be refunded or credited (without interest) or, if the tax has not been paid, the brewer may be relieved of liability for the tax if, before transfer of title to the beer to any other person, the beer is lost, whether by theft or otherwise, or is destroyed or otherwise rendered unmerchantable by fire, casualty, or act of God. The tax liability on excessive losses of beer from transfer between breweries of the same ownership may be remitted as provided in <a href="/current/title-27/section-25.286" class="cfr external">§ 25.286</a>.</p> </div> <div id="p-25.282(b)"> <p class="indent-1" data-title="25.282(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Unmerchantable beer.</em> When beer is rendered unmerchantable by fire, casualty, or act of God, refund, credit or adjustment of tax, or relief from liability of tax will not be allowed unless the brewer proves to the satisfaction of the appropriate TTB officer that the beer cannot be salvaged and returned to the market for consumption or sale.</p> </div> <div id="p-25.282(c)"> <p class="indent-1" data-title="25.282(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Beer lost or destroyed.</em> When beer is lost or destroyed, whether by theft or otherwise, the appropriate TTB officer may require the brewer to file a claim for relief from the tax and to submit proof as to the cause of the loss.</p> </div> <div id="p-25.282(d)"> <p class="indent-1" data-title="25.282(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Beer lost by theft.</em> When it appears that beer was lost by theft, the tax shall be collected unless the brewer proves to the satisfaction of the appropriate TTB officer that the theft occurred before removal from the brewery and occurred without connivance, collusion, fraud, or negligence on the part of the brewer, consignor, consignee, bailee, or carrier, or the employees or agents of any of them.</p> </div> <div id="p-25.282(e)"> <p class="indent-1" data-title="25.282(e)"><span class="paragraph-hierarchy"><span class="paren">(</span>e<span class="paren">)</span></span> <em class="paragraph-heading">Notification of appropriate TTB officer.</em> </p> <div id="p-25.282(e)(1)"> <p class="indent-2" data-title="25.282(e)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> A brewer who sustains a loss of beer before transfer of title of the beer to another person and who desires to adjust the tax on the excise tax return or to file a claim for refund or for relief from liability of tax, must, on learning of the loss of beer, immediately notify in writing the appropriate TTB officer of the nature, cause, and extent of the loss, and the place where the loss occurred. Statements of witnesses or other supporting documents must be furnished if available.</p> </div> <div id="p-25.282(e)(2)"> <p class="indent-2" data-title="25.282(e)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> A brewer possessing unmerchantable beer and who desires to adjust the tax on the excise tax return or to file a claim for refund or for relief from liability must notify in writing the appropriate TTB officer, of the circumstances by which the beer became unmerchantable, and must state why the beer cannot be salvaged and returned to the market for consumption or sale.</p> </div> </div> <div id="p-25.282(f)"><p class="indent-1" data-title="25.282(f)"><span class="paragraph-hierarchy"><span class="paren">(</span>f<span class="paren">)</span></span> <em class="paragraph-heading">Additional information.</em> The appropriate TTB officer may require the brewer to submit additional evidence necessary to verify the tax adjustment or for use in connection with a claim.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5056" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5056</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5480" class="fr-reference" data-reference="66 FR 5480">66 FR 5480</a>, Jan. 19, 2001] </p> </div> <div class="section" id="25.283"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.283","citation":"27 CFR 25.283"}'>§ 25.283 Claims for refund of tax.</h4> <div id="p-25.283(a)"> <p class="indent-1" data-title="25.283(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Beer returned to brewery or voluntarily destroyed at a location other than a brewery.</em> Claims for refund of tax on beer returned to a brewery under the provisions of <a href="/current/title-27/section-25.213" class="cfr external">§ 25.213</a> or voluntarily destroyed at a location other than a brewery shall include:</p> <div id="p-25.283(a)(1)"> <p class="indent-2" data-title="25.283(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> The name and address of the brewer filing the claim, the address of the brewery from which the beer was removed, and the address of the brewery to which the beer was returned, as applicable;</p> </div> <div id="p-25.283(a)(2)"> <p class="indent-2" data-title="25.283(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> The quantity of beer covered by the claim and the rate(s) of tax at which the beer was tax paid or determined;</p> </div> <div id="p-25.283(a)(3)"> <p class="indent-2" data-title="25.283(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> The amount of tax for which the claim is filed;</p> </div> <div id="p-25.283(a)(4)"> <p class="indent-2" data-title="25.283(a)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> The reason for return or voluntary destruction of the beer and the related facts;</p> </div> <div id="p-25.283(a)(5)"> <p class="indent-2" data-title="25.283(a)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> Whether the brewer is indemnified by insurance or otherwise in respect of the tax, and if so, the nature of the indemnification;</p> </div> <div id="p-25.283(a)(6)"> <p class="indent-2" data-title="25.283(a)(6)"><span class="paragraph-hierarchy"><span class="paren">(</span>6<span class="paren">)</span></span> The claimant's reasons for believing the claim should be allowed;</p> </div> <div id="p-25.283(a)(7)"> <p class="indent-2" data-title="25.283(a)(7)"><span class="paragraph-hierarchy"><span class="paren">(</span>7<span class="paren">)</span></span> The date the beer was returned to the brewery, if applicable;</p> </div> <div id="p-25.283(a)(8)"> <p class="indent-2" data-title="25.283(a)(8)"><span class="paragraph-hierarchy"><span class="paren">(</span>8<span class="paren">)</span></span> The name of the person from whom the beer was received;</p> </div> <div id="p-25.283(a)(9)"> <p class="indent-2" data-title="25.283(a)(9)"><span class="paragraph-hierarchy"><span class="paren">(</span>9<span class="paren">)</span></span> A statement that the tax has been fully paid or determined; and</p> </div> <div id="p-25.283(a)(10)"> <p class="indent-2" data-title="25.283(a)(10)"><span class="paragraph-hierarchy"><span class="paren">(</span>10<span class="paren">)</span></span> A reference to the notice (if required) filed under <a href="/current/title-27/section-25.213" class="cfr external">§§ 25.213</a> or <a href="/current/title-27/section-25.222" class="cfr external">25.222</a>.</p> </div> </div> <div id="p-25.283(b)"> <p class="indent-1" data-title="25.283(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Beer lost, destroyed, or rendered unmerchantable.</em> Claims for refund of tax on beer lost, whether by theft or otherwise, or destroyed or otherwise rendered unmerchantable by fire, casualty, or act of God shall contain:</p> <div id="p-25.283(b)(1)"> <p class="indent-2" data-title="25.283(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Information required by <a href="/current/title-27/section-25.283#p-25.283(a)(1)" class="cfr external">paragraphs (a)(1)</a>, <a href="/current/title-27/section-25.283#p-25.283(a)(2)" class="cfr external">(2)</a>, <a href="/current/title-27/section-25.283#p-25.283(a)(3)" class="cfr external">(3)</a>, <a href="/current/title-27/section-25.283#p-25.283(a)(5)" class="cfr external">(5)</a>, and <a href="/current/title-27/section-25.283#p-25.283(a)(6)" class="cfr external">(6)</a> of this section;</p> </div> <div id="p-25.283(b)(2)"> <p class="indent-2" data-title="25.283(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> A statement of the circumstances surrounding the loss;</p> </div> <div id="p-25.283(b)(3)"> <p class="indent-2" data-title="25.283(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> When applicable, the reason the beer rendered unmerchantable cannot be returned to the market for consumption or sale;</p> </div> <div id="p-25.283(b)(4)"> <p class="indent-2" data-title="25.283(b)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> Date of the loss, and if lost in transit, the name of the carrier;</p> </div> <div id="p-25.283(b)(5)"> <p class="indent-2" data-title="25.283(b)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> A reference incorporating the notice required by <a href="/current/title-27/section-25.282" class="cfr external">§ 25.282</a>; and</p> </div> <div id="p-25.283(b)(6)"> <p class="indent-2" data-title="25.283(b)(6)"><span class="paragraph-hierarchy"><span class="paren">(</span>6<span class="paren">)</span></span> When possible, affidavits of persons having knowledge of the loss, unless the affidavits are contained in the notice given under <a href="/current/title-27/section-25.282" class="cfr external">§ 25.282</a>.</p> </div> </div> <div id="p-25.283(c)"> <p class="indent-1" data-title="25.283(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Voluntary destruction of taxpaid beer which was never removed from brewery premises.</em> Claims for refund or credit of tax on beer voluntarily destroyed under the provisions of <a href="/current/title-27/section-25.225" class="cfr external">§ 25.225</a>, shall include:</p> <div id="p-25.283(c)(1)"> <p class="indent-2" data-title="25.283(c)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Information required by <a href="/current/title-27/section-25.283#p-25.283(a)(1)" class="cfr external">paragraphs (a)(1)</a>, <a href="/current/title-27/section-25.283#p-25.283(a)(2)" class="cfr external">(a)(2)</a>, <a href="/current/title-27/section-25.283#p-25.283(a)(3)" class="cfr external">(a)(3)</a>, <a href="/current/title-27/section-25.283#p-25.283(a)(5)" class="cfr external">(a)(5)</a>, and <a href="/current/title-27/section-25.283#p-25.283(a)(9)" class="cfr external">(a)(9)</a> of this section; and</p> </div> <div id="p-25.283(c)(2)"> <p class="indent-2" data-title="25.283(c)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> The information contained in the record required by <a href="/current/title-27/section-25.225#p-25.225(b)" class="cfr external">§ 25.225(b)</a>.</p> </div> </div> <div id="p-25.283(d)"> <p class="indent-1" data-title="25.283(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Additional evidence.</em> The appropriate TTB officer may require the submission of additional evidence in support of any claim filed under this section.</p> </div> <div id="p-25.283(e)"><p class="indent-1" data-title="25.283(e)"><span class="paragraph-hierarchy"><span class="paren">(</span>e<span class="paren">)</span></span> <em class="paragraph-heading">Filing of claim.</em> Claim for refund of tax shall be filed on Form 2635 (5620.8). Claims shall be filed within 6 months after the date of the return, loss, destruction, or rendering unmerchantable. Claims will not be allowed if filed after the prescribed time or if the claimant was indemnified by insurance or otherwise in respect of the tax.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5056" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5056</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1987, as amended by T.D. ATF-251, <a href="https://www.federalregister.gov/citation/52-FR-19314" class="fr-reference" data-reference="52 FR 19314">52 FR 19314</a>, May 22, 1987; T.D. ATF-268, <a href="https://www.federalregister.gov/citation/53-FR-8629" class="fr-reference" data-reference="53 FR 8629">53 FR 8629</a>, Mar. 16, 1988; T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5480" class="fr-reference" data-reference="66 FR 5480">66 FR 5480</a>, Jan. 19, 2001] </p> </div> <div class="section" id="25.284"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.284","citation":"27 CFR 25.284"}'>§ 25.284 Adjustment of tax.</h4> <div id="p-25.284(a)"> <p class="indent-1" data-title="25.284(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Adjustment of tax in lieu of refund.</em> In lieu of filing a claim for refund of tax as provided in <a href="/current/title-27/section-25.283" class="cfr external">§ 25.283</a>, a brewer may make an adjustment (without interest) to the excise tax return, Form 5000.24, for the amount of tax paid on beer returned to the brewery, voluntarily destroyed, lost, destroyed, or rendered unmerchantable.</p> </div> <div id="p-25.284(b)"> <p class="indent-1" data-title="25.284(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Beer returned to brewery other than from which removed.</em> An adjustment may be made on the excise tax return for the amount of tax paid on beer returned to the brewery under <a href="/current/title-27/section-25.213" class="cfr external">§ 25.213</a>. The adjustment will be made on the tax return filed for the brewery to which the beer was returned. The adjustment may not be made prior to the return of beer to the brewery. If the brewer is required to file a notice under <a href="/current/title-27/section-25.213" class="cfr external">§ 25.213</a>, the adjustment may not be made until the appropriate TTB officer authorizes disposition of the beer.</p> </div> <div id="p-25.284(c)"> <p class="indent-1" data-title="25.284(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Beer voluntarily destroyed.</em> An adjustment may be made on the excise tax return for the amount of tax paid on beer voluntarily destroyed under <a href="/current/title-27/part-25/subpart-N" class="cfr external">subpart N of this part</a>. The adjustment will be made on the tax return filed for the brewery from which the beer was removed. The adjustment may not be made prior to the destruction of the beer.</p> </div> <div id="p-25.284(d)"> <p class="indent-1" data-title="25.284(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Beer lost, destroyed or rendered unmerchantable.</em> An adjustment may be made on the excise tax return for the amount of tax paid on beer lost, destroyed, or rendered unmerchantable under <a href="/current/title-27/section-25.282" class="cfr external">§ 25.282</a>. The adjustment will be made on the tax return filed for the brewery from which the beer was removed. A brewer may not make an adjustment prior to notification required under <a href="/current/title-27/section-25.282#p-25.282(e)" class="cfr external">§ 25.282(e)</a>. When beer appears to have been lost due to theft, the brewer may not make an adjustment to the tax return until establishing to the satisfaction of the appropriate TTB officer that the theft occurred before removal from the brewery and occurred without connivance, collusion, fraud, or negligence on the part of the brewer, consignor, consignee, bailee, or carrier, or the employees or agents of any of them.</p> </div> <div id="p-25.284(e)"> <p class="indent-1" data-title="25.284(e)"><span class="paragraph-hierarchy"><span class="paren">(</span>e<span class="paren">)</span></span> <em class="paragraph-heading">Condition of adjustments.</em> </p> <div id="p-25.284(e)(1)"> <p class="indent-2" data-title="25.284(e)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> All adjustments will be made within 6 months of the return, destruction, loss, or rendering unmerchantable of the beer.</p> </div> <div id="p-25.284(e)(2)"> <p class="indent-2" data-title="25.284(e)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Adjustment of the tax paid will be made without interest.</p> </div> <div id="p-25.284(e)(3)"> <p class="indent-2" data-title="25.284(e)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> An adjustment may not be taken if the brewer was indemnified by insurance or otherwise in respect of the tax.</p> </div> </div> <div id="p-25.284(f)"> <p class="indent-1" data-title="25.284(f)"><span class="paragraph-hierarchy"><span class="paren">(</span>f<span class="paren">)</span></span> <em class="paragraph-heading">Records.</em> When brewers make adjustments on the excise tax return in lieu of filing a claim, they shall keep the following records;</p> <div id="p-25.284(f)(1)"> <p class="indent-2" data-title="25.284(f)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> For beer returned to the brewery or voluntarily destroyed, the records required by <a href="/current/title-27/section-25.283#p-25.283(a)(1)" class="cfr external">§§ 25.283(a)(1)</a>, <a href="/current/title-27/section-25.283#p-25.283(a)(2)" class="cfr external">(2)</a>, <a href="/current/title-27/section-25.283#p-25.283(a)(4)" class="cfr external">(4)</a>, <a href="/current/title-27/section-25.283#p-25.283(a)(5)" class="cfr external">(5)</a>, <a href="/current/title-27/section-25.283#p-25.283(a)(7)" class="cfr external">(7)</a>, <a href="/current/title-27/section-25.283#p-25.283(a)(8)" class="cfr external">(8)</a>, and <a href="/current/title-27/section-25.283#p-25.283(a)(10)" class="cfr external">(10)</a>.</p> </div> <div id="p-25.284(f)(2)"><p class="indent-2" data-title="25.284(f)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> For beer lost, destroyed, or rendered unmerchantable, the records required by <a href="/current/title-27/section-25.283#p-25.283(a)(1)" class="cfr external">§ 25.283 (a)(1)</a>, <a href="/current/title-27/section-25.283#p-25.283(a)(2)" class="cfr external">(2)</a>, <a href="/current/title-27/section-25.283#p-25.283(a)(5)" class="cfr external">(5)</a>, <a href="/current/title-27/section-25.283#p-25.283(b)(2)" class="cfr external">(b) (2)</a>, <a href="/current/title-27/section-25.283#p-25.283(b)(3)" class="cfr external">(3)</a>, <a href="/current/title-27/section-25.283#p-25.283(b)(4)" class="cfr external">(4)</a>, <a href="/current/title-27/section-25.283#p-25.283(b)(5)" class="cfr external">(5)</a>, and <a href="/current/title-27/section-25.283#p-25.283(b)(6)" class="cfr external">(6)</a>.</p></div> </div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5056" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5056</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5480" class="fr-reference" data-reference="66 FR 5480">66 FR 5480</a>, Jan. 19, 2001; T.D. ATF-437a, <a href="https://www.federalregister.gov/citation/66-FR-17809" class="fr-reference" data-reference="66 FR 17809">66 FR 17809</a>, Apr. 4, 2001] </p> </div> <div class="section" id="25.285"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.285","citation":"27 CFR 25.285"}'>§ 25.285 Refund of beer tax excessively paid.</h4> <div id="p-25.285(a)"> <p class="indent-1" data-title="25.285(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Eligibility.</em> A brewer who, under the provisions of <a href="/current/title-27/section-25.152" class="cfr external">§ 25.152</a>, is eligible to pay the reduced rate of tax on beer prescribed by <a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5051</a> (a)(2), but who did not pay tax at the reduced rate by return, form TTB F 5000.24, during the calendar year for which the brewer was eligible, may file a claim for refund of tax excessively paid on beer for that year. The brewer shall file the claim for refund to tax on form TTB F 5620.8 within the period of limitation prescribed in <a href="https://www.govinfo.gov/link/uscode/26/6511" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 6511(a)</a>. For rules relating to the period of limitation on filing claims, see <a href="/current/title-27/section-70.82" class="cfr external">§§ 70.82</a> and <a href="/current/title-27/section-70.83" class="cfr external">70.83</a>.</p> </div> <div id="p-25.285(b)"> <p class="indent-1" data-title="25.285(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Calculation of refund.</em> The brewer shall file the claim based on the quantity of beer eligible to be taxpaid at the lower rate of tax, but which was paid at the higher rate of tax, subject to a maximum of 60,000 barrels of beer per calendar year or the limitation as determined in <a href="/current/title-27/section-25.152#p-25.152(d)" class="cfr external">§ 25.152(d)</a>. The brewer shall exclude from the claim the quantity of beer removed that calendar year on which a credit or refund at the higher rate of tax has been taken.</p> </div> <div id="p-25.285(c)"> <p class="indent-1" data-title="25.285(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Information to be furnished.</em> Each claim for refund of tax filed under this section shall include the following information:</p> <div id="p-25.285(c)(1)"> <p class="indent-2" data-title="25.285(c)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Name and address of the brewer.</p> </div> <div id="p-25.285(c)(2)"> <p class="indent-2" data-title="25.285(c)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Quantity of beer covered by the claim as determined in <a href="/current/title-27/section-25.285#p-25.285(b)" class="cfr external">paragraph (b)</a> of this section.</p> </div> <div id="p-25.285(c)(3)"> <p class="indent-2" data-title="25.285(c)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Amount of tax paid in excess.</p> </div> <div id="p-25.285(c)(4)"> <p class="indent-2" data-title="25.285(c)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> A statement of the exact number of barrels of beer which the brewer produced during the calendar year.</p> </div> <div id="p-25.285(c)(5)"> <p class="indent-2" data-title="25.285(c)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> A statement that the brewer is not a member of a controlled group of brewers (as defined in <a href="/current/title-27/section-25.152#p-25.152(b)(1)" class="cfr external">§ 25.152(b)(1)</a> or, if the brewer is a member of a controlled group of brewers, a list of the names and addresses of all the members of the controlled group of brewers and a statement of the combined number of barrels of beer produced by all members of the controlled group in the calendar year.</p> </div> <div id="p-25.285(c)(6)"><p class="indent-2" data-title="25.285(c)(6)"><span class="paragraph-hierarchy"><span class="paren">(</span>6<span class="paren">)</span></span> If the brewer is a member of a controlled group of brewers, a statement of how the 60,000 barrel limitation for the reduced rate of tax is to be apportioned among the members of the controlled group of brewers.</p></div> </div> <div class="section-authority"><p>(Act of August 16, 1954, 68A Stat. 791, as amended (<a href="https://www.govinfo.gov/link/uscode/26/6402" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 6402</a>); sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5051</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1987, as amended by T.D. ATF-251, <a href="https://www.federalregister.gov/citation/52-FR-19314" class="fr-reference" data-reference="52 FR 19314">52 FR 19314</a>, May 22, 1987; T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5480" class="fr-reference" data-reference="66 FR 5480">66 FR 5480</a>, Jan. 19, 2001; T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 6, 2024] </p> </div> <div class="section" id="25.286"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.286","citation":"27 CFR 25.286"}'>§ 25.286 Claims for remission of tax on beer lost in transit between breweries.</h4> <div id="p-25.286(a)"> <p class="indent-1" data-title="25.286(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Filing of claim.</em> Claims for remission of tax on beer lost in transit between breweries of the same ownership shall be prepared on form TTB F 5620.8 by the brewer or the brewer's authorized agent and submitted with the form TTB F 5130.9 of the receiving brewery for the reporting period in which the shipment is received. When the loss is by casualty, the claim will be submitted with the form TTB F 5130.9 for the reporting period in which the loss is discovered. When, for valid reason, the required claim cannot be submitted with form TTB F 5130.9, the brewer shall attach a statement to form TTB F 5130.9 stating the reason why the claim cannot be filed at the time and stating when it will be filed. A claim will not be allowed unless filed within 6 months of the date of the loss.</p> </div> <div id="p-25.286(b)"> <p class="indent-1" data-title="25.286(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Information to be shown.</em> The claim will show the following information:</p> <div id="p-25.286(b)(1)"> <p class="indent-2" data-title="25.286(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> The date of the shipment;</p> </div> <div id="p-25.286(b)(2)"> <p class="indent-2" data-title="25.286(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> The quantity of beer lost (number and size of packages and their equivalent in barrels), and the rate(s) of tax at which the beer would have been removed for consumption or sale;</p> </div> <div id="p-25.286(b)(3)"> <p class="indent-2" data-title="25.286(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> The percent of loss;</p> </div> <div id="p-25.286(b)(4)"> <p class="indent-2" data-title="25.286(b)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> The specific cause of the loss;</p> </div> <div id="p-25.286(b)(5)"> <p class="indent-2" data-title="25.286(b)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> The nature of the loss (leakage, breakage, casualty, etc.);</p> </div> <div id="p-25.286(b)(6)"> <p class="indent-2" data-title="25.286(b)(6)"><span class="paragraph-hierarchy"><span class="paren">(</span>6<span class="paren">)</span></span> Information as to whether the claimant has been indemnified by insurance or otherwise in respect to the tax, or has any claim for indemnification; and</p> </div> <div id="p-25.286(b)(7)"><p class="indent-2" data-title="25.286(b)(7)"><span class="paragraph-hierarchy"><span class="paren">(</span>7<span class="paren">)</span></span> For losses due to casualty or accident, statements from the carrier or other persons having personal knowledge of the loss, if available.</p></div> </div> <div class="section-authority"><p>(<a href="https://www.govinfo.gov/link/uscode/27/5056" class="usc external" target="_blank" rel="noopener noreferrer">27 U.S.C. 5056</a>, <a href="https://www.govinfo.gov/link/uscode/27/5414" class="usc external" target="_blank" rel="noopener noreferrer">5414</a>) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986; <a href="https://www.federalregister.gov/citation/51-FR-9190" class="fr-reference" data-reference="51 FR 9190">51 FR 9190</a>, Mar. 18, 1986; T.D. ATF-345, <a href="https://www.federalregister.gov/citation/58-FR-40357" class="fr-reference" data-reference="58 FR 40357">58 FR 40357</a>, July 28, 1993; T.D. TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 6, 2024] </p> </div> </div> <div class="subpart" id="subpart-U"><h2 data-hierarchy-metadata="{"path":"/current/title-27/part-25/subpart-U","citation":"27 CFR Part 25 Subpart U"}">Subpart U—Records and Reports</h2> <div class="section" id="25.291"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.291","citation":"27 CFR 25.291"}'>§ 25.291 Records.</h4> <div id="p-25.291(a)"> <p class="indent-1" data-title="25.291(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">General.</em> </p> <div id="p-25.291(a)(1)"> <p class="indent-2" data-title="25.291(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> The records to be maintained by brewers include:</p> <div id="p-25.291(a)(1)(i)"> <p class="indent-3" data-title="25.291(a)(1)(i)"><span class="paragraph-hierarchy"><span class="paren">(</span>i<span class="paren">)</span></span> All individual transaction forms, records, and summaries specifically required by this part;</p> </div> <div id="p-25.291(a)(1)(ii)"> <p class="indent-3" data-title="25.291(a)(1)(ii)"><span class="paragraph-hierarchy"><span class="paren">(</span>ii<span class="paren">)</span></span> All supplemental, auxiliary, and source data used in the compilation of required forms, records, and summaries, and for preparation of reports, returns, and claims; and</p> </div> <div id="p-25.291(a)(1)(iii)"> <p class="indent-3" data-title="25.291(a)(1)(iii)"><span class="paragraph-hierarchy"><span class="paren">(</span>iii<span class="paren">)</span></span> Copies of notices, reports, returns, and approved applications and other documents relating to operations and transactions.</p> </div> </div> <div id="p-25.291(a)(2)"> <p class="indent-2" data-title="25.291(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> The records required by this part may consist of the brewer's commercial documents, rather than records prepared expressly to meet the requirements of this part, if those documents contain all the details required by this part, are consistent with the general requirements of clarity and accuracy, and do not result in difficulty in their examination.</p> </div> </div> <div id="p-25.291(b)"> <p class="indent-1" data-title="25.291(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Entries.</em> </p> <div id="p-25.291(b)(1)"> <p class="indent-2" data-title="25.291(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Each entry required by this part to be made in daily records will be made not later than the close of the business day next succeeding the day on which the transaction occurs.</p> </div> <div id="p-25.291(b)(2)"> <p class="indent-2" data-title="25.291(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> When the brewer prepares transaction or business records concurrently with the individual operation or transaction and these records contain all the required information with respect to the operation or transaction, entries in daily records may be made not later than the close of business the third business day succeeding the day on which the operation or transaction occurs.</p> </div> </div> <div id="p-25.291(c)"> <p class="indent-1" data-title="25.291(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Content.</em> </p> <div id="p-25.291(c)(1)"> <p class="indent-2" data-title="25.291(c)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> All entries in the daily records required by this subpart will show the date of the operation or transaction.</p> </div> <div id="p-25.291(c)(2)"> <p class="indent-2" data-title="25.291(c)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Daily records will accurately and clearly reflect the details of each operation or transaction and, as applicable, contain all data necessary to enable—</p> <div id="p-25.291(c)(2)(i)"> <p class="indent-3" data-title="25.291(c)(2)(i)"><span class="paragraph-hierarchy"><span class="paren">(</span>i<span class="paren">)</span></span> Brewers to prepare summaries, reports, and returns required by this part, and</p> </div> <div id="p-25.291(c)(2)(ii)"> <p class="indent-3" data-title="25.291(c)(2)(ii)"><span class="paragraph-hierarchy"><span class="paren">(</span>ii<span class="paren">)</span></span> Appropriate TTB officers to verify removals of beer and cereal beverages, to verify claims, and to ascertain if there has been compliance with law and regulations.</p> </div> </div> </div> <div id="p-25.291(d)"> <p class="indent-1" data-title="25.291(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Format.</em> </p> <div id="p-25.291(d)(1)"> <p class="indent-2" data-title="25.291(d)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> The brewer's copies of prescribed forms which bear all required details will be utilized as daily records.</p> </div> <div id="p-25.291(d)(2)"> <p class="indent-2" data-title="25.291(d)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> When a form is not prescribed, the records required by this subpart will be those commercial records used by the brewer in the accounting system and will bear all required details.</p> </div> <div id="p-25.291(d)(3)"><p class="indent-2" data-title="25.291(d)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> The brewer shall maintain daily records required by this part so they clearly and accurately reflect all mandatory information. When the format or arrangement of the daily records is such that the information is not clearly or accurately shown, the appropriate TTB officer may require a format or arrangement which will clearly and accurately show the information.</p></div> </div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5415" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5415</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D TTB-196, <a href="https://www.federalregister.gov/citation/89-FR-87943" class="fr-reference" data-reference="89 FR 87943">89 FR 87943</a>, Nov. 6, 2024] </p> </div> <div class="section" id="25.292"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.292","citation":"27 CFR 25.292"}'>§ 25.292 Daily records of operations.</h4> <div id="p-25.292(a)"> <p class="indent-1" data-title="25.292(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Daily records.</em> A brewer shall maintain daily records of operations which show by quantity the following:</p> <div id="p-25.292(a)(1)"> <p class="indent-2" data-title="25.292(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Each kind of material received and used in the production of beer and cereal beverage (including the balling and the quantity of each type of material used in the production of wort or concentrated wort).</p> </div> <div id="p-25.292(a)(2)"> <p class="indent-2" data-title="25.292(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Beer and cereal beverage produced (including water added after production is determined).</p> </div> <div id="p-25.292(a)(3)"> <p class="indent-2" data-title="25.292(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Beer and cereal beverage transferred for and returned from bottling.</p> </div> <div id="p-25.292(a)(4)"> <p class="indent-2" data-title="25.292(a)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> Beer and cereal beverage transferred for and returned from racking.</p> </div> <div id="p-25.292(a)(5)"> <p class="indent-2" data-title="25.292(a)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> Beer and cereal beverage bottled.</p> </div> <div id="p-25.292(a)(6)"> <p class="indent-2" data-title="25.292(a)(6)"><span class="paragraph-hierarchy"><span class="paren">(</span>6<span class="paren">)</span></span> Beer and cereal beverage racked.</p> </div> <div id="p-25.292(a)(7)"> <p class="indent-2" data-title="25.292(a)(7)"><span class="paragraph-hierarchy"><span class="paren">(</span>7<span class="paren">)</span></span> Cereal beverage removed from the brewery.</p> </div> <div id="p-25.292(a)(8)"> <p class="indent-2" data-title="25.292(a)(8)"><span class="paragraph-hierarchy"><span class="paren">(</span>8<span class="paren">)</span></span> Beer removed for consumption or sale. For each removal, the record will show the date of removal, the person to whom the beer was shipped or delivered (not required for sales in quantities of one-half barrel or less for delivery at the brewery), and the quantities of beer removed in kegs and in bottles.</p> </div> <div id="p-25.292(a)(9)"> <p class="indent-2" data-title="25.292(a)(9)"><span class="paragraph-hierarchy"><span class="paren">(</span>9<span class="paren">)</span></span> Beer removed without payment of tax. For each removal, the record will show the date of removal, the person to whom the beer was shipped or delivered, and the quantities of beer removed in kegs, bottles, tanks, tank cars, tank trucks, tank ships, barges or deep tanks of vessels.</p> </div> <div id="p-25.292(a)(10)"> <p class="indent-2" data-title="25.292(a)(10)"><span class="paragraph-hierarchy"><span class="paren">(</span>10<span class="paren">)</span></span> Packaged beer used for laboratory samples at the brewery.</p> </div> <div id="p-25.292(a)(11)"> <p class="indent-2" data-title="25.292(a)(11)"><span class="paragraph-hierarchy"><span class="paren">(</span>11<span class="paren">)</span></span> Beer consumed at the brewery.</p> </div> <div id="p-25.292(a)(12)"> <p class="indent-2" data-title="25.292(a)(12)"><span class="paragraph-hierarchy"><span class="paren">(</span>12<span class="paren">)</span></span> Beer returned to the brewery from which removed.</p> </div> <div id="p-25.292(a)(13)"> <p class="indent-2" data-title="25.292(a)(13)"><span class="paragraph-hierarchy"><span class="paren">(</span>13<span class="paren">)</span></span> Beer returned to the brewery after removal from another brewery owned by the brewer.</p> </div> <div id="p-25.292(a)(14)"> <p class="indent-2" data-title="25.292(a)(14)"><span class="paragraph-hierarchy"><span class="paren">(</span>14<span class="paren">)</span></span> Beer reconditioned, used as material, or destroyed.</p> </div> <div id="p-25.292(a)(15)"> <p class="indent-2" data-title="25.292(a)(15)"><span class="paragraph-hierarchy"><span class="paren">(</span>15<span class="paren">)</span></span> Beer received from other breweries or received from pilot brewing plants.</p> </div> <div id="p-25.292(a)(16)"> <p class="indent-2" data-title="25.292(a)(16)"><span class="paragraph-hierarchy"><span class="paren">(</span>16<span class="paren">)</span></span> Beer and cereal beverage lost due to breakage, theft, casualty, or other unusual cause.</p> </div> <div id="p-25.292(a)(17)"> <p class="indent-2" data-title="25.292(a)(17)"><span class="paragraph-hierarchy"><span class="paren">(</span>17<span class="paren">)</span></span> Brewing materials sold or transferred to pilot brewing plants (including the name and address of the person to whom shipped or delivered) and brewing materials used in the manufacture of wort, wort concentrate, malt syrup, and malt extract for sale or removal.</p> </div> <div id="p-25.292(a)(18)"> <p class="indent-2" data-title="25.292(a)(18)"><span class="paragraph-hierarchy"><span class="paren">(</span>18<span class="paren">)</span></span> Record of tests of measuring devices.</p> </div> <div id="p-25.292(a)(19)"> <p class="indent-2" data-title="25.292(a)(19)"><span class="paragraph-hierarchy"><span class="paren">(</span>19<span class="paren">)</span></span> Beer purchased from other brewers in the purchasing brewer's barrels and kegs and such beer sold to other brewers.</p> </div> </div> <div id="p-25.292(b)"> <p class="indent-1" data-title="25.292(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Daily summary records.</em> A brewer shall maintain daily summaries of the following transactions:</p> <div id="p-25.292(b)(1)"> <p class="indent-2" data-title="25.292(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Beer and cereal beverage bottled;</p> </div> <div id="p-25.292(b)(2)"> <p class="indent-2" data-title="25.292(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Beer and cereal beverage racked;</p> </div> <div id="p-25.292(b)(3)"> <p class="indent-2" data-title="25.292(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Beer removed for consumption or sale;</p> </div> <div id="p-25.292(b)(4)"> <p class="indent-2" data-title="25.292(b)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> Beer returned to the brewery from which removed;</p> </div> <div id="p-25.292(b)(5)"> <p class="indent-2" data-title="25.292(b)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> Beer returned to the brewery after removal from another brewery owned by the brewer; and</p> </div> <div id="p-25.292(b)(6)"><p class="indent-2" data-title="25.292(b)(6)"><span class="paragraph-hierarchy"><span class="paren">(</span>6<span class="paren">)</span></span> Brewing materials, beer and cereal beverage in process, and finished beer and cereal beverage on hand.</p></div> </div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended, 1395, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5415" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5415</a>, <a href="https://www.govinfo.gov/link/uscode/26/5555" class="usc external" target="_blank" rel="noopener noreferrer">5555</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986; <a href="https://www.federalregister.gov/citation/51-FR-9190" class="fr-reference" data-reference="51 FR 9190">51 FR 9190</a>, Mar. 18, 1986; T.D. TTB-91, <a href="https://www.federalregister.gov/citation/76-FR-5478" class="fr-reference" data-reference="76 FR 5478">76 FR 5478</a>, Feb. 1, 2011] </p> </div> <div class="section" id="25.293"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.293","citation":"27 CFR 25.293"}'>§ 25.293 Record of ballings and alcohol content.</h4> <p>The brewer shall maintain a record of the ballings of the wort produced, and of the ballings and the alcohol content of beer and cereal beverage transferred for bottling and racking, between breweries in bulk conveyances, and to pilot brewing plants. Records showing ballings and alcohol content need not be consolidated and averaged daily unless the brewer so desires.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5415" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5415</a>)) </p></div> </div> <div class="section" id="25.294"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.294","citation":"27 CFR 25.294"}'>§ 25.294 Inventories.</h4> <div id="p-25.294(a)"> <p class="indent-1" data-title="25.294(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> The brewer shall take a physical inventory of beer and cereal beverage at least once each calendar month. The brewer may take this inventory within 7 days of the close of the calendar month for which made.</p> </div> <div id="p-25.294(b)"> <p class="indent-1" data-title="25.294(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> The brewer shall make a record of inventories of beer or cereal beverage which will show the following:</p> <div id="p-25.294(b)(1)"> <p class="indent-2" data-title="25.294(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Date taken;</p> </div> <div id="p-25.294(b)(2)"> <p class="indent-2" data-title="25.294(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Quantity of beer and cereal beverage on hand;</p> </div> <div id="p-25.294(b)(3)"> <p class="indent-2" data-title="25.294(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Losses, gains, and shortages; and</p> </div> <div id="p-25.294(b)(4)"> <p class="indent-2" data-title="25.294(b)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> Signature, under penalties of perjury of the brewer or person taking this inventory.</p> </div> </div> <div id="p-25.294(c)"><p class="indent-1" data-title="25.294(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> The brewer shall retain inventory records and make them available for inspection by an appropriate TTB officer.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5415" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5415</a>)) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. TTB-91, <a href="https://www.federalregister.gov/citation/76-FR-5478" class="fr-reference" data-reference="76 FR 5478">76 FR 5478</a>, Feb. 1, 2011] </p> </div> <div class="section" id="25.295"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.295","citation":"27 CFR 25.295"}'>§ 25.295 Record of unsalable beer.</h4> <p>A brewer having unsalable beer in packages or tanks in the brewery may destroy, recondition, or use the beer as material. The brewer shall report the quantity of the beer destroyed, reconditioned, or used as materials, in daily records and on Form 5130.9. If the unsalable beer consists of rejects from the packaging operations, the beer may be destroyed without being included in the packaging production records, and, when so destroyed, will be so reported in the brewer's daily records and on Form 5130.9. When reject bottled beer is to be consumed at the brewery or sold to brewery employees, or is cased or otherwise accumulated pending other disposition, the quantity will be included in the packaging production and be so reported in the brewer's daily records and on Form 5130.9.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1389 as amended, 1390, as amended, 1395 as amended (<a href="https://www.govinfo.gov/link/uscode/26/5411" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5411</a>, <a href="https://www.govinfo.gov/link/uscode/26/5415" class="usc external" target="_blank" rel="noopener noreferrer">5415</a>, <a href="https://www.govinfo.gov/link/uscode/26/5555" class="usc external" target="_blank" rel="noopener noreferrer">5555</a>)) </p></div> </div> <div class="section" id="25.296"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.296","citation":"27 CFR 25.296"}'>§ 25.296 Record of beer concentrate.</h4> <div id="p-25.296(a)"> <p class="indent-1" data-title="25.296(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Daily records.</em> A brewer who produces concentrate or reconstitutes beer shall maintain daily records which accurately reflect the balling, quantity, and alcohol content of—</p> <div id="p-25.296(a)(1)"> <p class="indent-2" data-title="25.296(a)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Beer entered into the concentration process;</p> </div> <div id="p-25.296(a)(2)"> <p class="indent-2" data-title="25.296(a)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Concentrate produced;</p> </div> <div id="p-25.296(a)(3)"> <p class="indent-2" data-title="25.296(a)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Concentrate transferred to other breweries;</p> </div> <div id="p-25.296(a)(4)"> <p class="indent-2" data-title="25.296(a)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> Concentrate exported;</p> </div> <div id="p-25.296(a)(5)"> <p class="indent-2" data-title="25.296(a)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> Concentrate received;</p> </div> <div id="p-25.296(a)(6)"> <p class="indent-2" data-title="25.296(a)(6)"><span class="paragraph-hierarchy"><span class="paren">(</span>6<span class="paren">)</span></span> Concentrate used in reconstituting beer; and</p> </div> <div id="p-25.296(a)(7)"> <p class="indent-2" data-title="25.296(a)(7)"><span class="paragraph-hierarchy"><span class="paren">(</span>7<span class="paren">)</span></span> Beer reconstituted.</p> </div> </div> <div id="p-25.296(b)"> <p class="indent-1" data-title="25.296(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Summary report of operations.</em> A brewer who produces concentrate or reconstitutes beer shall report by specific entries on Form 5130.9, the quantity of beer entered into the concentration process, and the quantity of beer reconstituted from concentrate. In addition, the brewer shall prepare on Form 5130.9, a summary accounting of all concentrate operations at the brewery for the reporting period. This summary accounting will show, in barrels of 31 gallons with fractions rounded to 2 decimal places:</p> <div id="p-25.296(b)(1)"> <p class="indent-2" data-title="25.296(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Concentrate on hand beginning of the reporting period;</p> </div> <div id="p-25.296(b)(2)"> <p class="indent-2" data-title="25.296(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Concentrate on hand end of the reporting period;</p> </div> <div id="p-25.296(b)(3)"> <p class="indent-2" data-title="25.296(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> Concentrate produced;</p> </div> <div id="p-25.296(b)(4)"> <p class="indent-2" data-title="25.296(b)(4)"><span class="paragraph-hierarchy"><span class="paren">(</span>4<span class="paren">)</span></span> Concentrate received; and</p> </div> <div id="p-25.296(b)(5)"><p class="indent-2" data-title="25.296(b)(5)"><span class="paragraph-hierarchy"><span class="paren">(</span>5<span class="paren">)</span></span> Specific disposition of concentrate such as “used in reconstitution,” “removed for export,” “removed to foreign-trade zone,” or “transferred to other breweries.”</p></div> </div> <div class="section-authority"><p>(<a href="https://www.govinfo.gov/link/uscode/26/5415" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5415</a>) </p></div> <p class="citation">[T.D. ATF-224, <a href="https://www.federalregister.gov/citation/51-FR-7673" class="fr-reference" data-reference="51 FR 7673">51 FR 7673</a>, Mar. 5, 1986, as amended by T.D. ATF-345, <a href="https://www.federalregister.gov/citation/58-FR-40358" class="fr-reference" data-reference="58 FR 40358">58 FR 40358</a>, July 28, 1993] </p> </div> <div class="section" id="25.297"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.297","citation":"27 CFR 25.297"}'>§ 25.297 Report of Operations, Form 5130.9 or Form 5130.26.</h4> <div id="p-25.297(a)"> <p class="indent-1" data-title="25.297(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Monthly report of operations.</em> Except as provided in <a href="/current/title-27/section-25.297#p-25.297(b)" class="cfr external">paragraph (b)</a> of this section, each brewer shall prepare and submit a monthly report of brewery operations on Form 5130.9.</p> </div> <div id="p-25.297(b)"> <p class="indent-1" data-title="25.297(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Quarterly report of operations.</em> </p> <div id="p-25.297(b)(1)"> <p class="indent-2" data-title="25.297(b)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> For calendar quarters commencing on or after January 1, 2015, a brewer who was liable for not more than $50,000 in taxes with respect to beer imposed by <a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5051</a> and <a href="https://www.govinfo.gov/link/uscode/26/7652" class="usc external" target="_blank" rel="noopener noreferrer">7652</a> in the preceding calendar year and reasonably expects to be liable for not more than $50,000 in such taxes during the current calendar year shall file quarterly Form 5130.9 or Form 5130.26 (or any successor forms). For purposes of this section, “reasonably expects” means that the brewer was liable for not more than $50,000 in taxes the previous calendar year and that there is no other existing or anticipated circumstance known to the brewer (such as an increase in production capacity) that would cause the brewer's liability to increase beyond that level in the current calendar year.</p> </div> <div id="p-25.297(b)(2)"> <p class="indent-2" data-title="25.297(b)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> If a brewer determines that it will be liable for more than $50,000 in taxes with respect to beer imposed by <a href="https://www.govinfo.gov/link/uscode/26/5051" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5051</a> and <a href="https://www.govinfo.gov/link/uscode/26/7652" class="usc external" target="_blank" rel="noopener noreferrer">7652</a> during the current calendar year, the brewer shall file Form 5130.9 monthly beginning with the first month during which the tax liability exceeds $50,000, and shall concurrently file Form 5130.9 for any previous month of that quarter. When filing the first monthly report, a brewer shall state on the form that it will be liable for more than $50,000 in taxes for the current calendar year and will henceforth submit monthly filings. The brewer shall then continue to file Form 5130.9 for each subsequent month of that calendar year.</p> </div> <div id="p-25.297(b)(3)"> <p class="indent-2" data-title="25.297(b)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> The appropriate TTB officer may at any time require a brewer who is filing Form 5130.9 or Form 5130.26 quarterly to file such report monthly on Form 5130.9 if there is a jeopardy to the revenue.</p> </div> </div> <div id="p-25.297(c)"><p class="indent-1" data-title="25.297(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Retention.</em> The brewer shall retain a copy of Form 5130.9 or Form 5130.26 (or any successor form) as part of the brewery records.</p></div> <div class="section-authority"><p>(<a href="https://www.govinfo.gov/link/uscode/26/5415" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5415</a>, <a href="https://www.govinfo.gov/link/uscode/26/5555" class="usc external" target="_blank" rel="noopener noreferrer">5555</a>) </p></div> <p class="citation">[T.D. ATF-345, <a href="https://www.federalregister.gov/citation/58-FR-40358" class="fr-reference" data-reference="58 FR 40358">58 FR 40358</a>, July 28, 1993, as amended by T.D. ATF-437, <a href="https://www.federalregister.gov/citation/66-FR-5480" class="fr-reference" data-reference="66 FR 5480">66 FR 5480</a>, Jan. 19, 2001; T.D. TTB-123, <a href="https://www.federalregister.gov/citation/79-FR-58679" class="fr-reference" data-reference="79 FR 58679">79 FR 58679</a>, Sept. 30, 2014] </p> </div> <div class="section" id="25.298"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.298","citation":"27 CFR 25.298"}'>§ 25.298 Excise tax return, Form 5000.24.</h4> <p>All entries on the excise tax return, Form 5000.24, will be fully supported by accurate and complete records. The brewer shall file a copy of Form 5000.24 as a part of the records at the brewery.</p> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended, 1390, as amended, 1395, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5061" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5061</a>, <a href="https://www.govinfo.gov/link/uscode/26/5415" class="usc external" target="_blank" rel="noopener noreferrer">5415</a>, <a href="https://www.govinfo.gov/link/uscode/26/5555" class="usc external" target="_blank" rel="noopener noreferrer">5555</a>)) </p></div> </div> <div class="section" id="25.299"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.299","citation":"27 CFR 25.299"}'>§ 25.299 Execution under penalties of perjury.</h4> <p>When a return, form, or other document is required by this part or in the instruction on or with the return, form, or other document to be executed under the penalties of perjury, as defined in <a href="/current/title-27/section-25.11" class="cfr external">§ 25.11</a>, it will be so executed and will be signed by the brewer or other duly authorized person.</p> <div class="section-authority"><p>(Act of August 16, 1954, 68A Stat. 749, as amended (<a href="https://www.govinfo.gov/link/uscode/26/6065" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 6065</a>)) </p></div> </div> <div class="section" id="25.300"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.300","citation":"27 CFR 25.300"}'>§ 25.300 Retention and preservation of records.</h4> <div id="p-25.300(a)"> <p class="indent-1" data-title="25.300(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">Place of maintenance.</em> Records required by this part will be prepared and kept by the brewer at the brewery where the operation or transaction occurs and will be available for inspection by any appropriate TTB officer during business hours.</p> </div> <div id="p-25.300(b)"> <p class="indent-1" data-title="25.300(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Reproduction of original records.</em> Whenever any record, because of its condition, becomes unsuitable for its intended or continued use, the brewer shall reproduce the record by a process under <a href="/current/title-27/section-25.301" class="cfr external">§ 25.301</a>. The reproduced record will be treated and considered for all purposes as though it were the original record, and all provisions of law applicable to the original are applicable to the reproduction.</p> </div> <div id="p-25.300(c)"> <p class="indent-1" data-title="25.300(c)"><span class="paragraph-hierarchy"><span class="paren">(</span>c<span class="paren">)</span></span> <em class="paragraph-heading">Retention of records.</em> Records required by this part will be preserved for a period of not less than three years from the date thereof or the date of the last entry required to be made thereon, whichever is later. The appropriate TTB officer may require records to be kept for an additional period not exceeding three years in any case where such retention is deemed necessary or advisable for the protection of the revenue.</p> </div> <div id="p-25.300(d)"> <p class="indent-1" data-title="25.300(d)"><span class="paragraph-hierarchy"><span class="paren">(</span>d<span class="paren">)</span></span> <em class="paragraph-heading">Data Processing.</em> </p> <div id="p-25.300(d)(1)"> <p class="indent-2" data-title="25.300(d)(1)"><span class="paragraph-hierarchy"><span class="paren">(</span>1<span class="paren">)</span></span> Notwithstanding any other provision of this section, record data maintained on data processing equipment may be kept at a location other than the brewery if the original transaction (source) records required by <a href="/current/title-27/section-25.292" class="cfr external">§§ 25.292-25.298</a> are kept available for inspection at the brewery.</p> </div> <div id="p-25.300(d)(2)"> <p class="indent-2" data-title="25.300(d)(2)"><span class="paragraph-hierarchy"><span class="paren">(</span>2<span class="paren">)</span></span> Data which has been accumulated on cards, tapes, discs, or other accepted record media will be retrievable within five business days.</p> </div> <div id="p-25.300(d)(3)"><p class="indent-2" data-title="25.300(d)(3)"><span class="paragraph-hierarchy"><span class="paren">(</span>3<span class="paren">)</span></span> The applicable data processing program will be made available for examination if requested by an appropriate TTB officer.</p></div> </div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5415" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5415</a>)) </p></div> </div> <div class="section" id="25.301"> <h4 data-hierarchy-metadata='{"path":"/current/title-27/section-25.301","citation":"27 CFR 25.301"}'>§ 25.301 Photographic copies of records.</h4> <div id="p-25.301(a)"> <p class="indent-1" data-title="25.301(a)"><span class="paragraph-hierarchy"><span class="paren">(</span>a<span class="paren">)</span></span> <em class="paragraph-heading">General.</em> Brewers may record, copy, or reproduce records required by this part. Brewers may use any process which accurately reproduces the original record and which forms a durable medium for reproducing and preserving the original record.</p> </div> <div id="p-25.301(b)"><p class="indent-1" data-title="25.301(b)"><span class="paragraph-hierarchy"><span class="paren">(</span>b<span class="paren">)</span></span> <em class="paragraph-heading">Copies of records treated as original records.</em> Whenever records are reproduced under this section, the reproduced records will be preserved in conveniently accessible files, and provisions will be made for examining, viewing and using the reproduced record the same as if it were the original record, and it will be treated and considered for all purposes as through it were the original record. All provisions of law and regulations applicable to the original are applicable to the reproduced record. As used in this section, “original record” means the record required by this part to be maintained or preserved by the brewer, even though it may be an executed duplicate or other copy of the document.</p></div> <div class="section-authority"><p>(Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended, 1395, as amended (<a href="https://www.govinfo.gov/link/uscode/26/5415" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 5415</a>, <a href="https://www.govinfo.gov/link/uscode/26/5555" class="usc external" target="_blank" rel="noopener noreferrer">5555</a>)) </p></div> </div> </div> </div><script type="application/json" id="source-and-authority-data">{"origins":[{"level":"part","identifier":"25","label_level":"Part 25","hierarchy":{"title":"27","chapter":"I","subchapter":"A","part":"25"},"current":true,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/19/81c\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e19 U.S.C. 81c\u003c/a\u003e; \u003ca href=\"https://www.govinfo.gov/link/uscode/26/5002\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e26 U.S.C. 5002\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/5051\" class=\"usc external\" 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external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e6109\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/6151\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e6151\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/6301\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e6301\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/6302\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e6302\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/6311\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e6311\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/6313\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e6313\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/6402\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e6402\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/6651\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e6651\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/6656\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e6656\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/6676\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e6676\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/6806\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e6806\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/7342\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e7342\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/7606\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e7606\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/7805\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e7805\u003c/a\u003e; \u003ca href=\"https://www.govinfo.gov/link/uscode/31/9301\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e31 U.S.C. 9301\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/31/9303\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e9303-9308\u003c/a\u003e.\n"],"source":["T.D. ATF-224, \u003ca href=\"https://www.federalregister.gov/citation/51-FR-7673\" class=\"fr-reference\" data-reference=\"51 FR 7673\"\u003e51 FR 7673\u003c/a\u003e, Mar. 5, 1986, unless otherwise noted.\n"],"link":"/current/title-27/part-25","title":"Part 25"}]}</script> </div><div class="seal-block seal-block-footer"><h6>eCFR Content</h6></div></div> </div> </div> </div> </div> </div> </div> </div> <div class="site-footer container-fluid" id="footer"> <div class="container"> <div class="col-xs-12 col-md-12"> <div class="row"> <div class="col-xs-3 col-md-3"> <h2>Pages</h2> <ul class="list with-bullets"> <li><a href="/">Home</a></li> <li><a href="/">Titles</a></li> <li><a href="/search">Search</a></li> <li><a href="/recent-changes">Recent Changes</a></li> <li><a href="/corrections">Corrections</a></li> </ul> </div> <div class="col-xs-3 col-md-3"> <h2>Reader Aids</h2> <ul class="list with-bullets"> <li> <a href="https://www.ecfr.gov/reader-aids/using-ecfr">Using the eCFR Point-in-Time System</a> </li> <li> <a href="https://www.ecfr.gov/reader-aids/understanding-the-ecfr">Understanding the eCFR</a> </li> <li> <a href="https://www.ecfr.gov/reader-aids/government-policy-and-ofr-procedures">Government Policy and OFR Procedures</a> </li> <li> <a href="https://www.ecfr.gov/reader-aids/ecfr-developer-resources">Developer Resources</a> </li> </ul> </div> <div class="col-xs-3 col-md-3"> <h2>Information</h2> <ul class="list with-bullets"> <li><a href="/reader-aids/government-policy-and-ofr-procedures/about-this-site">About This Site</a></li> <li><a href="/reader-aids/government-policy-and-ofr-procedures/about-this-site#legal-status">Legal Status</a></li> <li><a href="/reader-aids/government-policy-and-ofr-procedures/privacy">Privacy</a></li> <li><a href="/reader-aids/government-policy-and-ofr-procedures/accessibility">Accessibility</a></li> <li><a href="/reader-aids/government-policy-and-ofr-procedures/foia">FOIA</a></li> <li><a href="https://www.archives.gov/eeo/policy/no-fear-notice.html">No Fear Act</a></li> <li><a href="https://www.archives.gov/federal-register/contact.html#coop">Continuity Information</a></li> </ul> </div> <div class="col-xs-3 col-md-3"> <h2>My eCFR</h2> <ul class="list with-bullets"> <li> <a href="/my/subscriptions">My Subscriptions</a> </li> <li> <a data-turbo="false" href="https://www.ecfr.gov/auth/sign_in?jwt=eyJhbGciOiJIUzI1NiJ9.eyJub3RpZmljYXRpb25zIjp7ImluZm8iOiJZb3Ugd2lsbCBiZSByZWRpcmVjdGVkIGJhY2sgdG8gdGhlIGVDRlIgYWZ0ZXIgeW91IGhhdmUgc2lnbmVkIGluIG9yIGNyZWF0ZWQgYW4gYWNjb3VudC4ifX0.-sYkHWfC02yb0CpuUqmPkxxnF0yzlNHaS5520hYIUy8&redirect_to=https://www.ecfr.gov/current/title-27/chapter-I/subchapter-A/part-25">Sign In / Sign Up</a> </li> </ul> </div> </div> </div> </div> </div> </body></html>