§ 19.296. Fermented materials.
73 words·~1 min read·
/us/cfr/t27/s§ 19.296·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Fermented materials that a proprietor intends to use in the production of spirits must be:
(a)Produced on the bonded premises where used;
(b)Received from a bonded wine cellar in the case of wine;
(c)Beer received from a brewery without payment of tax, or beer that was removed from a brewery upon determination of tax; or
(d)Apple cider exempt from tax under 26 U.S.C. 5042(a)(1). (26 U.S.C. 5201, 5222, 5223)
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