27 CFR 19.419
§ 19.419 Withdrawals of spirits for use in wine production.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 19.419, § 19.419 Withdrawals of spirits for use in wine production, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/116201
- Permanent ID
ys:prov:116201@1- SHA-256
caa0cb75dcde02316a712f75d7ef47e9eda16e808fc16e50352f2911753f47c9
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
A proprietor may withdraw wine spirits without payment of tax for transfer in bond to a bonded wine cellar for use in wine production. The proprietor, as consignor, must prepare a transfer record in accordance with § 19.620. In addition, the proprietor must prepare a package gauge record in accordance with § 19.619 and must attach it to the transfer record, unless the wine spirits are already in packages and are being withdrawn on the production or filling gauge.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.