27 CFR 24.76 - Tax exempt cider.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

View all text of Subpart C [§ 24.19 - § 24.97]

§ 24.76 - Tax exempt cider.

Cider, when produced solely from the noneffervescent fermentation of apple juice without the use of any preservative method or material, and when produced at a place other than a bonded wine premises and sold or offered for sale as cider, and not as wine or as a substitute for wine, is not subject to the tax on wine, or to the provisions of this part.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1331, as amended (26 U.S.C. 5042))

authority: 5 U.S.C. 552(a); 26 U.S.C. 5001,5008,5041,5042,5044,5061,5062,5121,5122,5173,5206,5214,5215,5351,5353,5354,5356,5357,5361,5362,5364,5381,5391,5392,5511,5551,5552,5661,5662,5684,6065,6091,6109,6301,6302,6311,6651,6676,7302,7342,7502,7503,7606,7805,7851; 31 U.S.C. 9301,9303,9304,9306

source: T.D. ATF-299, 55 FR 24989, June 19, 1990, unless otherwise noted.

cite as: 27 CFR 24.76