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Regulations last checked for updates: Nov 22, 2024
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024
All Titles
Title 27
Chapter I
Part 24
Subpart N - Subpart N—Removal, Return and Receipt of Wine
TAXPAID REMOVALS
§ 24.270 - Determination of tax.
§ 24.271 - Deferred payment return periods—annual, quarterly, and semimonthly.
§ 24.272 - Payment of tax by electronic fund transfer.
§ 24.273 - [Reserved]
§ 24.274 - Failure to timely pay tax or file a return.
§ 24.275 - Prepayment of tax.
§ 24.276 - Prepayment of tax; proprietor in default.
§ 24.277 - Date of mailing or delivering of returns.
§ 24.278 - Tax credit for certain small domestic producers.
§ 24.279 - Tax adjustments related to wine credit.
TRANSFER OF WINE IN BOND
§ 24.280 - General.
§ 24.281 - Consignor premises.
§ 24.282 - Multiple transfers.
§ 24.283 - Reconsignment.
§ 24.284 - Consignee premises.
REMOVALS WITHOUT PAYMENT OF TAX
§ 24.290 - Removal of wine as distilling material.
§ 24.291 - Removal of wine for vinegar production.
§ 24.292 - Exported wine.
§ 24.293 - Wine for Government use.
§ 24.294 - Destruction of wine.
RETURN OF WINE TO BOND
§ 24.295 - Return of wine to bond.
TAXPAID WINE OPERATIONS
§ 24.296 - Taxpaid wine operations.
authority:
5 U.S.C. 552
(a);
26 U.S.C. 5001
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5008
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5041
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5511
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6065
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31 U.S.C. 9301
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9306
source:
T.D. ATF-299, 55 FR 24989, June 19, 1990, unless otherwise noted.
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