27 CFR 19.296
§ 19.296 Fermented materials.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 19.296, § 19.296 Fermented materials, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/116117
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Full text
Fermented materials that a proprietor intends to use in the production of spirits must be:
(a) Produced on the bonded premises where used;
(b) Received from a bonded wine cellar in the case of wine;
(c) Beer received from a brewery without payment of tax, or beer that was removed from a brewery upon determination of tax; or
(d) Apple cider exempt from tax under 26 U.S.C. 5042(a)(1).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.