§ 24.76. Tax exempt cider.

78 words·~1 min read·/us/cfr/t27/s§ 24.76·

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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))

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U.S. Code

Exemption from tax
§ 5042

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Pub. L. 85-859
72 Stat. 1331

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§ 24.76

Tax exempt cider.

U.S.C.§ 5042

Pub. L.Pub. L. 85-859

Stat.72 Stat. 1331

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