PART 19—DISTILLED SPIRITS PLANTS

§ 19.0 - Scope.
§ 19.1 - Definitions.
§ 19.2 - Territorial extent of these regulations.
§ 19.3 - Related regulations.
§ 19.4 - Recovery and reuse of denatured spirits in manufacturing processes.
§ 19.5 - Manufacturing products unfit for beverage use.
§ 19.11 - Right of entry and examination.
§ 19.12 - Furnishing facilities and assistance.
§ 19.13 - Assignment of officers and supervision of operations.
§ 19.14 - Delegation of the Administrator's authorities to the appropriate TTB officer.
§ 19.15 - Forms prescribed.
§ 19.16 - Modified forms.
§ 19.17 - Detention of containers.
§ 19.18 - Samples for the United States.
§ 19.19 - Discontinuance of storage facilities.
§ 19.20 - Installation of meters, tanks, and other apparatus.
§ 19.26 - Alternate methods or procedures.
§ 19.27 - Application for and use of alternate method or procedure.
§ 19.28 - Emergency variations from requirements.
§ 19.29 - Exemptions for national defense and disasters.
§ 19.31 - Pilot operations.
§ 19.32 - Experimental distilled spirits plants.
§ 19.33 - Application to establish experimental plants.
§ 19.34 - Experimental or research operations by scientific institutions and colleges of learning.
§ 19.35 - Application by scientific institutions and colleges of learning for experimental or research operations.
§ 19.36 - Spirits produced in industrial processes.
§ 19.37 - Application for industrial processes waiver.
§ 19.38 - Approval of required documents.
§ 19.45 - Execution under penalties of perjury.
§ 19.51 - Home production of distilled spirits prohibited.
§ 19.52 - Restrictions on location of plants.
§ 19.53 - Continuity of plant premises.
§ 19.54 - Use of distilled spirits plant premises.
§ 19.55 - Other businesses.
§ 19.56 - Bonded warehouses not on premises qualified for production of spirits.
§ 19.58 - Taxpaid spirits or wines on bonded premises.
§ 19.59 - Conveyance of untaxpaid spirits or wines within a distilled spirits plant.
§ 19.60 - Spirits in customs custody.
§ 19.71 - Registration and permits in general.
§ 19.72 - General requirements for registration.
§ 19.73 - Information required in application for registration.
§ 19.74 - Description of the plant.
§ 19.75 - Major equipment.
§ 19.76 - Statement of plant security.
§ 19.77 - Statement of production procedure.
§ 19.78 - Power of attorney.
§ 19.79 - Registry of stills.
§ 19.80 - Approved notice of registration.
§ 19.81 - Maintenance of registration file.
§ 19.91 - Operating permit.
§ 19.92 - Information required in application for operating permit.
§ 19.93 - Applicant organization documents.
§ 19.94 - Trade names.
§ 19.95 - Issuance of operating permits.
§ 19.96 - Denial of permit.
§ 19.97 - Correction of permit.
§ 19.98 - Duration of permit.
§ 19.99 - Suspension or revocation of permit.
§ 19.111 - Scope.
§ 19.112 - General rules for amending a registration.
§ 19.113 - Change in name of proprietor.
§ 19.114 - Changes in stockholders or persons with interest.
§ 19.115 - Change in officers, directors, members, or managers
§ 19.116 - Change in proprietorship.
§ 19.117 - Partnerships.
§ 19.118 - Change in location.
§ 19.119 - Change in premises.
§ 19.120 - Change in operations.
§ 19.121 - Change in production procedure.
§ 19.122 - Change in construction or use of buildings and equipment.
§ 19.123 - Statement of plant security.
§ 19.126 - General rules for amending an operating permit.
§ 19.127 - Automatic termination of permits.
§ 19.128 - Change in name of proprietor.
§ 19.129 - Change in trade name.
§ 19.130 - Changes in stockholders or persons with interest.
§ 19.131 - Changes in officers, directors, members, or managers.
§ 19.132 - Change in proprietorship.
§ 19.133 - Partnerships.
§ 19.134 - Change in location.
§ 19.135 - Change in operations.
§ 19.136 - Change in bond status.
§ 19.141 - Procedures for alternation of proprietors.
§ 19.142 - Alternate use of premises and equipment for customs purposes.
§ 19.143 - Alternation for other purposes.
§ 19.144 - Alternation of distilled spirits plant and volatile fruit-flavor concentrate plant premises.
§ 19.147 - Notice of discontinuance of operations.
§ 19.151 - General.
§ 19.152 - Types of bonds.
§ 19.153 - Bond guaranteed by a corporate surety.
§ 19.154 - Bond guaranteed by deposit of securities or cash (including cash equivalents).
§ 19.155 - Change of surety bond terms—consent of surety.
§ 19.156 - Power of attorney for surety.
§ 19.157 - Disapproval of bonds and consents of surety.
§ 19.161 - Operations bond.
§ 19.162 - Operations bond for distilled spirits plant and adjacent bonded wine cellar.
§ 19.163 - Area operations bond.
§ 19.164 - Withdrawal bond.
§ 19.165 - Unit bonds.
§ 19.166 - Required penal sums.
§ 19.167 - Increase of bond coverage.
§ 19.168 - Superseding bonds and new bonds for existing proprietors.
§ 19.169 - Effect of failure to furnish a superseding bond or a new bond.
§ 19.170 - Termination of bonds.
§ 19.171 - Surety notice of relief from bond liability.
§ 19.172 - Relief of surety from bond liability.
§ 19.173 - Release of pledged securities.
§ 19.181 - General.
§ 19.182 - Tanks—general requirements.
§ 19.183 - Scale tanks.
§ 19.184 - Scale tank minimum graduations.
§ 19.185 - Testing scale tanks for accuracy.
§ 19.186 - Package scales.
§ 19.187 - Pipelines.
§ 19.188 - Measuring devices and proofing instruments.
§ 19.189 - Identification of structures, areas, apparatus, and equipment.
§ 19.190 - Office facilities for TTB use.
§ 19.191 - Signs.
§ 19.192 - Security.
§ 19.193 - Breaking Government locks.
§ 19.201 - Definitions.
§ 19.202 - Dealer registration.
§ 19.203 - Amending the dealer registration.
§ 19.204 - Dealer records.
§ 19.221 - Scope.
§ 19.222 - Basic tax law provisions.
§ 19.223 - Persons liable for tax.
§ 19.225 - Requirement to gauge and tax determine spirits.
§ 19.226 - Gauges for tax determination.
§ 19.227 - Determination of the tax.
§ 19.229 - Deferred payment and prepayment of taxes.
§ 19.230 - Conditions requiring prepayment of taxes.
§ 19.231 - Accounting for bond coverage.
§ 19.233 - Filing prepayment returns.
§ 19.234 - Filing deferred payment returns.
§ 19.235 - Deferred payment return periods—annual, quarterly, and semimonthly.
§ 19.236 - Due dates for returns.
§ 19.237 - Special rule for semimonthly filers for the month of September.
§ 19.238 - Payment by mail or courier.
§ 19.239 - Form of payment.
§ 19.240 - Payment of tax by electronic fund transfer.
§ 19.242 - Employer identification number.
§ 19.243 - Application for employer identification number.
§ 19.245 - Tax credits under 26 U.S.C. 5010.
§ 19.246 - Computing the effective tax rate for a product.
§ 19.247 - Use of effective (actual) tax rates.
§ 19.248 - Standard effective tax rate.
§ 19.249 - Average effective tax rate.
§ 19.250 - Inventory reserve account.
§ 19.253 - Assessment of tax on spirits not accounted for or reported.
§ 19.254 - Assessment of tax for losses or unauthorized removals.
§ 19.256 - Tax on wine.
§ 19.257 - Imported spirits.
§ 19.258 - Additional tax on nonbeverage spirits.
§ 19.261 - Scope.
§ 19.262 - General requirements for filing claims.
§ 19.263 - Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond—specific requirements.
§ 19.264 - Claims on spirits returned to bonded premises—specific requirements.
§ 19.265 - Claims relating to spirits lost after tax determination.
§ 19.266 - Claims for credit of tax.
§ 19.267 - Adjustments for credited tax.
§ 19.268 - Allowance of remission, abatement, credit, or refund of tax.
§ 19.269 - Puerto Rican and Virgin Islands spirits.
§ 19.281 - Scope.
§ 19.282 - General requirements for gauging and measuring equipment.
§ 19.283 - When gauges are required.
§ 19.284 - Quantity determination of bulk spirits.
§ 19.285 - Proof determination of distilled spirits.
§ 19.286 - Gauging of spirits in bottles.
§ 19.287 - Gauging of alcoholic flavoring materials.
§ 19.288 - Determination of tare.
§ 19.289 - Production gauge.
§ 19.291 - General.
§ 19.292 - Notice of operations.
§ 19.293 - Receipt of materials.
§ 19.294 - Removal of fermenting material.
§ 19.295 - Removal or destruction of distilling material.
§ 19.296 - Fermented materials.
§ 19.297 - Use of materials in production of spirits.
§ 19.301 - Distillation.
§ 19.302 - Treatment during production.
§ 19.303 - Addition of caramel to rum or brandy and addition of oak chips to spirits.
§ 19.304 - Production gauge.
§ 19.305 - Identification of spirits.
§ 19.306 - Entry.
§ 19.307 - Distillates containing extraneous substances.
§ 19.308 - Spirits content of chemicals produced.
§ 19.309 - Disposition of chemicals.
§ 19.310 - Wash water.
§ 19.312 - Physical inventories.
§ 19.314 - General.
§ 19.315 - Receipts for redistillation.
§ 19.316 - Redistillation.
§ 19.321 - General.
§ 19.322 - Receipt and storage of bulk spirits and wines.
§ 19.324 - Filling of packages from tanks.
§ 19.325 - Change of packages.
§ 19.326 - Mingling or blending of spirits for further storage.
§ 19.327 - Packages dumped for mingling.
§ 19.328 - Determining age of mingled spirits.
§ 19.329 - Mingled spirits or wines held in tanks.
§ 19.331 - Use of oak chips in spirits and caramel in brandy and rum.
§ 19.333 - Physical inventories.
§ 19.341 - General.
§ 19.342 - Receipt of spirits, wines, and alcoholic flavoring materials for processing.
§ 19.343 - Use of spirits, wines, and alcoholic flavoring materials.
§ 19.344 - Manufacture of nonbeverage products, intermediate products, or eligible flavors.
§ 19.346 - Determining obscuration.
§ 19.348 - Formula requirements.
§ 19.351 - Removals from processing.
§ 19.352 - Bottling tanks.
§ 19.353 - Bottling tank gauge.
§ 19.354 - Bottling or packaging records.
§ 19.355 - Labels describing the spirits.
§ 19.356 - Alcohol content and fill.
§ 19.357 - Completion of bottling.
§ 19.358 - Cases.
§ 19.359 - Remnants.
§ 19.360 - Filling packages.
§ 19.361 - Removals by bulk conveyances or pipelines.
§ 19.362 - Rebottling.
§ 19.363 - Reclosing and relabeling.
§ 19.364 - Bottled-in-bond spirits.
§ 19.365 - Spirits not originally intended for export.
§ 19.366 - Alcohol.
§ 19.371 - Inventories of wines and bulk spirits in processing.
§ 19.372 - Physical inventories of bottled and packaged spirits.
§ 19.381 - General.
§ 19.382 - Formulas.
§ 19.383 - Gauging for denaturation.
§ 19.384 - Adding denaturants to spirits.
§ 19.385 - Making alcohol or water solutions of denaturants.
§ 19.386 - Adjusting pH of denatured spirits.
§ 19.387 - Ensuring the quality of denaturants.
§ 19.388 - Storing denatured spirits.
§ 19.389 - Filling containers from tanks.
§ 19.390 - Container marking requirements.
§ 19.391 - Mixing denatured spirits.
§ 19.392 - Converting denatured alcohol to a different formula.
§ 19.393 - Restoration and redenaturation of recovered denatured spirits and recovered articles.
§ 19.394 - Inventory of denatured spirits.
§ 19.395 - Manufacture of articles.
§ 19.396 - Required records.
§ 19.401 - Authorized transactions.
§ 19.402 - Authorized transfers in bond.
§ 19.403 - Application to receive spirits in bond.
§ 19.404 - Termination of application.
§ 19.405 - Consignor for in-bond shipments.
§ 19.406 - Reconsignment of in-bond shipments.
§ 19.407 - Consignee premises.
§ 19.409 - General.
§ 19.410 - Age and fill date.
§ 19.411 - Recording gauge.
§ 19.412 - Importation of denatured spirits.
§ 19.414 - Marks on containers of imported spirits.
§ 19.415 - Marks on containers of Puerto Rican and Virgin Islands spirits.
§ 19.418 - Authorized withdrawals without payment of tax.
§ 19.419 - Withdrawals of spirits for use in wine production.
§ 19.420 - Withdrawals of spirits without payment of tax for experimental or research use.
§ 19.421 - Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products.
§ 19.424 - Authorized withdrawals free of tax.
§ 19.425 - Withdrawal of spirits free of tax.
§ 19.426 - Withdrawal of spirits by the United States.
§ 19.427 - Removal of denatured spirits and articles.
§ 19.428 - Reconsignment.
§ 19.431 - Withdrawal of spirits on production gauge.
§ 19.434 - Spirits withdrawn from bonded premises.
§ 19.435 - Samples used on bonded premises.
§ 19.436 - Taxpayment of samples.
§ 19.437 - Labels.
§ 19.441 - Securing of conveyances.
§ 19.451 - Scope.
§ 19.452 - Return of taxpaid spirits to bonded premises for destruction, denaturation, redistillation, reconditioning, or rebottling.
§ 19.453 - Return of bottled spirits for relabeling or reclosing.
§ 19.454 - Other authorized returns to bonded premises.
§ 19.455 - Return of spirits withdrawn for export with benefit of drawback.
§ 19.457 - Receipt of spirits abandoned to the United States.
§ 19.459 - Voluntary destruction.
§ 19.461 - Losses and shortages in general.
§ 19.462 - Determination of losses in bond.
§ 19.463 - Loss of spirits from packages.
§ 19.464 - Losses after tax determination.
§ 19.465 - Shortages of bottled spirits.
§ 19.471 - General.
§ 19.472 - Need to determine use of spirits—industrial or nonindustrial.
§ 19.473 - Authorized containers.
§ 19.474 - Spirits for nonindustrial use.
§ 19.475 - Spirits for industrial use.
§ 19.476 - Packages.
§ 19.477 - Use of bulk conveyances.
§ 19.478 - Construction requirements for bulk conveyances.
§ 19.479 - Restrictions on dispositions of bulk spirits.
§ 19.482 - General.
§ 19.483 - Specifications for marks.
§ 19.484 - Marks on packages filled in production or storage.
§ 19.485 - Package identification numbers in production and storage.
§ 19.486 - Change of packages in storage.
§ 19.487 - Kind of spirits.
§ 19.488 - Marks on packages filled in processing.
§ 19.489 - Marks on cases filled in processing.
§ 19.490 - Numbering of packages and cases filled in processing.
§ 19.491 - Marks on containers of specially denatured spirits.
§ 19.492 - Marks on containers of completely denatured alcohol.
§ 19.493 - Caution label for completely denatured alcohol.
§ 19.494 - Additional marks on portable containers.
§ 19.495 - Marks on bulk conveyances.
§ 19.496 - Cases of industrial alcohol.
§ 19.497 - Obliteration of marks.
§ 19.498 - Relabeling and reclosing off bonded premises.
§ 19.499 - Authorized abbreviations to identify marks.
§ 19.511 - Bottles authorized.
§ 19.512 - Bottles not constituting approved containers.
§ 19.513 - Distinctive liquor bottles.
§ 19.516 - Certificate of label approval or exemption.
§ 19.517 - Statements required on labels under an exemption from label approval.
§ 19.518 - Name and address of bottler.
§ 19.519 - Labels for export spirits.
§ 19.520 - Spirits for shipment to Puerto Rico.
§ 19.523 - Affixing closures.
§ 19.525 - Reclosing.
§ 19.571 - Records in general.
§ 19.572 - Format of records.
§ 19.573 - Location of required records.
§ 19.574 - Availability of records.
§ 19.575 - Retention of records.
§ 19.576 - Preservation of records.
§ 19.577 - Documents that are not records.
§ 19.578 - Financial records and books of account.
§ 19.580 - Time for making entries in records.
§ 19.581 - Details of daily records.
§ 19.582 - Conversion from metric to U.S. units.
§ 19.584 - Materials for the production of distilled spirits.
§ 19.585 - Production and withdrawal records.
§ 19.586 - Byproduct spirits production records.
§ 19.590 - Storage operations.
§ 19.591 - Package summary records.
§ 19.592 - Tank record of wine and spirits of less than 190° of proof.
§ 19.593 - Tank summary record for spirits of 190° or more of proof.
§ 19.596 - Processing records in general.
§ 19.597 - Manufacturing records.
§ 19.598 - Dump/batch records.
§ 19.599 - Bottling and packaging records.
§ 19.600 - Alcohol content and fill test record.
§ 19.601 - Finished products records.
§ 19.602 - Redistillation records.
§ 19.603 - Liquor bottle records.
§ 19.604 - Rebottling, relabeling, and reclosing records.
§ 19.606 - Denaturation records.
§ 19.607 - Article manufacture records.
§ 19.611 - Records of tax determination in general.
§ 19.612 - Summary records of tax determinations.
§ 19.613 - Average effective tax rate records.
§ 19.614 - Inventory reserve records.
§ 19.615 - Standard effective tax rate records.
§ 19.616 - Records of samples.
§ 19.617 - Destruction records.
§ 19.618 - Gauge record.
§ 19.619 - Package gauge record.
§ 19.620 - Transfer record—consignor's responsibility.
§ 19.621 - Transfer record—consignee's responsibility.
§ 19.622 - Daily records of wholesale liquor dealer and taxpaid storeroom operations.
§ 19.623 - Records of inventories.
§ 19.624 - Removal of Puerto Rican and Virgin Islands spirits and rum imported from all other areas.
§ 19.625 - Shipping records for spirits and specially denatured spirits withdrawn free of tax.
§ 19.626 - Records of distilled spirits shipped to manufacturers of nonbeverage products.
§ 19.627 - Alternating premises record.
§ 19.631 - Submission of transaction forms.
§ 19.632 - Submission of monthly reports.
§ 19.634 - Computer-generated reports and transaction forms.
§ 19.641 - Application.
§ 19.643 - Qualification requirements.
§ 19.644 - Changes after original qualification.
§ 19.645 - Notice of permanent discontinuance of business.
§ 19.646 - Construction and equipment requirements.
§ 19.647 - Authorized operations.
§ 19.648 - Conduct of operations.
§ 19.649 - Restrictions on alcohol content.
§ 19.650 - Daily records.
§ 19.651 - Liability for distilled spirits tax.
§ 19.661 - Scope.
§ 19.662 - Definitions.
§ 19.663 - Application of other provisions.
§ 19.665 - Alternate methods or procedures.
§ 19.666 - Application for and use of an alternate method or procedure.
§ 19.667 - Emergency variations from requirements.
§ 19.669 - Distilled spirits taxes.
§ 19.670 - Dealer registration and recordkeeping.
§ 19.672 - Types of plants.
§ 19.673 - Small plant permit applications.
§ 19.674 - TTB action on small plant applications.
§ 19.675 - Medium plant permit applications.
§ 19.676 - Large plant permit applications.
§ 19.677 - Large plant applications—organizational documents.
§ 19.678 - Criteria for issuance of permit.
§ 19.679 - Duration of permit.
§ 19.680 - Registration of stills.
§ 19.683 - Changes affecting permit applications.
§ 19.684 - Automatic termination of permits.
§ 19.685 - Change in type of alcohol fuel plant.
§ 19.686 - Change in name of proprietor.
§ 19.687 - Changes in officers, directors, members, managers, or principal persons.
§ 19.688 - Change in proprietorship.
§ 19.689 - Continuing partnerships.
§ 19.690 - Change in location.
§ 19.691 - Change in address without change in location or area.
§ 19.692 - Qualifying for alternating proprietorship.
§ 19.693 - Operating requirements for alternating proprietorships.
§ 19.695 - Notice of permanent discontinuance.
§ 19.697 - Permit suspension or revocation.
§ 19.699 - General bond requirements.
§ 19.700 - Amount of bond.
§ 19.703 - Construction and equipment.
§ 19.704 - Security.
§ 19.706 - Supervision of operations.
§ 19.709 - Gauging.
§ 19.710 - Inventory of spirits.
§ 19.714 - General requirements for records.
§ 19.715 - Format of records.
§ 19.716 - Maintenance and retention of records.
§ 19.717 - Time for making entries in records.
§ 19.718 - Required records.
§ 19.719 - Spirits made unfit for beverage use in the production process.
§ 19.720 - Reports.
§ 19.722 - General rules for redistillation of spirits or fuel alcohol.
§ 19.723 - Effect of redistillation on plant size and bond amount.
§ 19.724 - Records of redistillation.
§ 19.726 - Prohibited uses, transfers, and withdrawals.
§ 19.727 - Use on premises.
§ 19.728 - Withdrawal of spirits.
§ 19.729 - Withdrawal of fuel alcohol.
§ 19.733 - Authorized transfers between alcohol fuel plants.
§ 19.734 - Consignor for in-bond shipments.
§ 19.735 - Reconsignment while in transit.
§ 19.736 - Consignee for in-bond shipments.
§ 19.739 - Authorized transfers to or from distilled spirits plants.
§ 19.742 - Authorized transfers from customs custody.
§ 19.746 - Authorized materials.
§ 19.747 - Other materials.
§ 19.749 - Samples.
§ 19.752 - Marks.
§ 19.761 - OMB control numbers assigned under the Paperwork Reduction Act.