27 CFR 24.310
§ 24.310 Taxpaid removals from bond record.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 24.310, § 24.310 Taxpaid removals from bond record, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/117002
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Full text
A proprietor removing wine from bond for consumption or sale on determination of tax shall maintain a record of wine removed at the time of removal either to taxpaid wine premises, taxpaid wine bottling house premises, or for direct shipment. The record will show the date of removal, the name and address of the person to whom shipped, and the volume, kind (class and type), and alcohol content or tax class of the wine. However, on any individual sale of less than 80 liters, the name and address of the purchaser need not be recorded. The proprietor who removes taxpaid bulk wine to another wine premises shall prepare the shipping record and follow the procedures prescribed by § 24.281. The volume of wine removed taxpaid will be summarized daily by tax class in wine gallons to the nearest tenth gallon.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.