27 CFR 24.331
§ 24.331 Wine eligible for the hard cider tax rate.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 24.331, § 24.331 Wine eligible for the hard cider tax rate, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/117017
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Full text
A wine removed on or after January 1, 2017 is eligible for the hard cider tax rate listed in § 24.270 if:
(a) It contains no more than 0.64 gram of carbon dioxide per 100 milliliters of wine;
(b) It is derived primarily from apples or pears, or from apple juice concentrate or pear juice concentrate and water, as described in § 24.332(a);
(c) It contains no fruit product or fruit flavoring other than apple or pear, as described in § 24.332(b) and (c); and
(d) It contains at least one-half of 1 percent and less than 8.5 percent alcohol by volume.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.