PART 25—BEER
- § 25.1 - Production and removal of beer.
- § 25.2 - Territorial extent.
- § 25.3 - Forms prescribed.
- § 25.4 - Related regulations.
- § 25.5 - OMB control numbers assigned under the Paperwork Reduction Act.
- § 25.6 - Delegations of the Administrator.
- § 25.11 - Meaning of terms.
- § 25.15 - Materials for the production of beer.
- § 25.21 - Restrictions on location.
- § 25.22 - Continuity of brewery.
- § 25.23 - Restrictions on use.
- § 25.24 - Storage of beer.
- § 25.25 - Operation of a tavern on brewery premises.
- § 25.31 - Brewery buildings.
- § 25.35 - Tanks.
- § 25.36 - Empty container storage.
- § 25.41 - Measuring system required.
- § 25.42 - Testing of measuring devices.
- § 25.51 - Right of Entry and Examination.
- § 25.52 - Variations from requirements.
- § 25.53 - Submissions of samples of fermented products.
- § 25.55 - Formulas for fermented products.
- § 25.56 - Filing of formulas.
- § 25.57 - Formula information.
- § 25.58 - New and superseding formulas.
- § 25.61 - General requirements for notice.
- § 25.62 - Data for notice.
- § 25.63 - Notice of registration.
- § 25.64 - Maintenance of notice file.
- § 25.65 - Power of attorney.
- § 25.66 - Organizational documents.
- § 25.67 - Description of brewery.
- § 25.68 - Description of brewery.
- § 25.71 - Amended or superseding notices.
- § 25.72 - Change in proprietorship.
- § 25.73 - Change in partnership.
- § 25.74 - Change in stockholders.
- § 25.75 - Change in officers and directors.
- § 25.76 - Change in location.
- § 25.77 - Change in location.
- § 25.78 - Change in premises.
- § 25.79 - Change in bond status.
- § 25.81 - Alternation of brewery and bonded or taxpaid wine premises.
- § 25.85 - Notice of permanent discontinuance.
- § 25.91 - Requirement for bond.
- § 25.92 - Consent of surety.
- § 25.93 - Penal sum of bond.
- § 25.94 - Strengthening bonds.
- § 25.95 - Superseding bonds and new bonds for existing brewers.
- § 25.96 - Superseding bond.
- § 25.97 - Continuation certificate.
- § 25.98 - Surety or security.
- § 25.99 - Filing powers of attorney.
- § 25.101 - Disapproval of bonds or consents of surety.
- § 25.102 - Termination of surety's liability.
- § 25.103 - Notice by surety for relief from liability under bond.
- § 25.104 - Termination of bonds.
- § 25.105 - Release of collateral security.
- § 25.106 - Application to terminate bond by existing brewer who becomes exempt from bond requirements.
- § 25.111 - Definitions.
- § 25.112 - Dealer registration.
- § 25.113 - Amending the dealer registration.
- § 25.114 - Dealer records.
- § 25.141 - Barrels and kegs.
- § 25.142 - Bottles.
- § 25.143 - Cases.
- § 25.144 - Rebranding barrels and kegs.
- § 25.145 - Tanks, vehicles, and vessels.
- § 25.151 - Rate of tax.
- § 25.152 - Reduced rate of tax for certain brewers.
- § 25.153 - Persons liable for tax.
- § 25.155 - Types of containers.
- § 25.156 - Determination of tax on keg beer.
- § 25.157 - Determination of tax on bottled beer.
- § 25.158 - Tax computation for bottled beer.
- § 25.159 - Time of tax determination and payment; offsets.
- § 25.160 - Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.
- § 25.163 - Method of tax payment.
- § 25.164 - Deferred payment return periods—annual, quarterly, and semimonthly.
- § 25.164a - Special September rule for taxes due by semimonthly return.
- § 25.165 - Payment of tax by electronic fund transfer.
- § 25.166 - Payment of reduced rate of tax.
- § 25.167 - Notice of brewer to pay reduced rate of tax.
- § 25.168 - Employer identification number.
- § 25.169 - Application for employer identification number.
- § 25.173 - Brewer in default.
- § 25.174 - Bond not sufficient.
- § 25.175 - Prepayment of tax.
- § 25.177 - Evasion of or failure to pay tax; failure to file a tax return.
- § 25.181 - Eligibility.
- § 25.182 - Kinds of containers.
- § 25.183 - Determination of quantity transferred.
- § 25.184 - Losses in transit.
- § 25.185 - Mingling.
- § 25.186 - Record of beer transferred.
- § 25.191 - General.
- § 25.192 - Removal of sour or damaged beer.
- § 25.195 - Removals for analysis.
- § 25.196 - Removals for research, development or testing.
- § 25.201 - Removal by pipeline.
- § 25.203 - Exportation without payment of tax.
- § 25.205 - Production.
- § 25.206 - Removal of beer.
- § 25.207 - Removal from brewery for personal or family use.
- § 25.211 - Beer returned to brewery.
- § 25.212 - Beer returned to brewery from which removed.
- § 25.213 - Beer returned to brewery other than that from which removed.
- § 25.221 - Voluntary destruction of beer.
- § 25.222 - Notice of brewer.
- § 25.223 - Destruction of beer off brewery premises.
- § 25.224 - Refund or adjustment of tax.
- § 25.225 - Destruction of taxpaid beer which was never removed from brewery premises.
- § 25.231 - Finished beer.
- § 25.232 - Basic permit.
- § 25.241 - Production.
- § 25.242 - Markings.
- § 25.251 - Authorized removals.
- § 25.252 - Records.
- § 25.261 - General.
- § 25.262 - Restrictions and conditions on processes of concentration and reconstitution.
- § 25.263 - Production of concentrate and reconstitution of beer.
- § 25.264 - Transfer between breweries.
- § 25.271 - General.
- § 25.272 - Application.
- § 25.273 - Action on application.
- § 25.274 - Bond.
- § 25.275 - Operations and records.
- § 25.276 - Operations and records.
- § 25.277 - Discontinuance of operations.
- § 25.281 - General.
- § 25.282 - Beer lost by fire, theft, casualty, or act of God.
- § 25.283 - Claims for refund of tax.
- § 25.284 - Adjustment of tax.
- § 25.285 - Refund of beer tax excessively paid.
- § 25.286 - Claims for remission of tax on beer lost in transit between breweries.
- § 25.291 - Records.
- § 25.292 - Daily records of operations.
- § 25.293 - Record of ballings and alcohol content.
- § 25.294 - Inventories.
- § 25.295 - Record of unsalable beer.
- § 25.296 - Record of beer concentrate.
- § 25.297 - Report of Operations, Form 5130.9 or Form 5130.26.
- § 25.298 - Excise tax return, Form 5000.24.
- § 25.299 - Execution under penalties of perjury.
- § 25.300 - Retention and preservation of records.
- § 25.301 - Photographic copies of records.
