§ 24.331. Wine eligible for the hard cider tax rate.

115 words·~1 min read·/us/cfr/t27/s§ 24.331·

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A wine removed on or after January 1, 2017 is eligible for the hard cider tax rate listed in § 24.270 if:

(a)It contains no more than 0.64 gram of carbon dioxide per 100 milliliters of wine;

(b)It is derived primarily from apples or pears, or from apple juice concentrate or pear juice concentrate and water, as described in § 24.332(a);

(c)It contains no fruit product or fruit flavoring other than apple or pear, as described in § 24.332(b) and (c); and

(d)It contains at least one-half of 1 percent and less than 8.5 percent alcohol by volume. (Sec. 335, Pub. L. 114-113, 129 Stat. 3109, as amended (26 U.S.C. 5041))

Connections1 cite this · traces to 2

Cited by 1 section

Rules and Regulations
Temporary rule; Treasury decision; cross reference to notice of proposed rulemaking

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public-private-law

Consolidated Appropriations Act, 2016
Public Law 114-113

U.S. Code

Imposition and rate of tax
§ 5041

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129 Stat. 3109

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§ 24.331

Wine eligible for the hard cider tax rate.

Fed. Reg.×1

Pub. L.Public Law 114-113

U.S.C.§ 5041

Stat.129 Stat. 3109

Cites 3Cited by 1 across 1 source