27 CFR 19.421
§ 19.421 Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
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- Citation
- 27 CFR 19.421, § 19.421 Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/116203
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Full text
A proprietor may withdraw spirits without payment of tax for transfer to a bonded wine cellar for use in the production of nonbeverage wine and nonbeverage wine products in accordance with part 24 of this chapter. 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with § 19.619 and must attach it to the transfer record, unless the wine spirits are already in packages and are being withdrawn on the production or filling gauge.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.