201.520 Marks on approved containers of specially denatured spirits. 201.521 Marks on containers of completely denatured alcohol. 201.522 Marks on tanks. 201.523 Caution label. 201.524 Additional marks on portable containers. 201.525 Marks on bulk conveyances. 201.526 Packages filled at bottling premises. 201.527 Marks on cases of bottled-in-bond spirits. 201.528 Marks on cases filled on bottling premises. 201.529 Cases of bottled alcohol. 201.530 Additional marks for cases. 201.531 Obliteration of marks, brands, stamps, and labels. 201.532 Relabeling and restamping off bonded or bottling premises. 201.533 Authorized abbreviations to identify required marks. DISTILLED SPIRITS STAMPS 201.550 Procurement of distilled spirits stamps. 201.550a Affixing distilled spirits stamps. 201.551 Restamping packages, conveyances, or other containers. 201.551a Distilled spirits stamp accounting. IMITATION STAMPS 201.552 Imitation of prescribed stamps prohibited. 201.561 Subpart R-Voluntary Destruction General. 201.562 Application or notice, Form 1577. 201.563 Claims. Subpart S-Return of Spirits to Bonded 201.581 Return of taxpaid spirits to bonded premises. 201.582 Application for return of taxpaid spirits. 201.583 Receipt and disposition of returned taxpaid spirits. 201.584 Return of recovered denatured spirits and recovered articles. 201.585 Articles and spirits residues received for redistillation. 201.586 Return of recovered tax-free spirits, and spirits and denatured spirits withdrawn free of tax. 201.587 Return of spirits withdrawn without payment of tax. Sec. REPORTS 201.631 Submission of transaction forms and reports. 201.632 [Reserved] 201.633 Monthly reports. 201.6338 Quarterly report of bottle strip stamps, and distilled spirits stamps Form 2260. 201.634 Semiannual reports. AUTHORITY: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805, unless otherwise noted. SOURCE: 25 FR 6053, June 30, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975. Subpart A-Scope § 201.1 General. The regulations in this part relate to the location, construction, equipment, arrangement, qualification, and operation (including activities incident thereto) of distilled spirits plants. § 201.2 Territorial extent. This part applies to the several States of the United States and the District of Columbia. §201.3 Status of existing qualified plants. Distilled spirits plants heretofore qualified to operate may continue to operate, pursuant to their prior qualification, after the effective date of these regulations. All plants hereafter established, and changes in existing plants, shall be in conformity with this part. Operations of all plants shall be conducted pursuant to the provisions of this part, except that where the regional regulatory administrator has, pursuant to provisions of section 5178(a)(1)(C), I.R.C., approved the method of operation of any establishment which was qualified to operate on June 30, 1959, he may continue the approval. § 201.4 Related regulations. Regulations relating to this part are listed below: 27 CFR Part 170-Miscellaneous Regulations Relating to Liquor. 27 CFR Part 173-Returns of Substances. Articles, or Containers. 27 CFR Part 186-Gauging Manual. 27 CFR Part 194-Liquor Dealers. 27 CFR Part 196-Stills. 27 CFR Part 197-Drawback on Distilled Spirits Used in Manufacturing Nonbeverage Products. 27 CFR Part 200-Rules of Practice in Permit Proceedings. 27 CFR Part 211-Distribution and Use of Denatured Alcohol and Rum. 27 CFR Part 212-Formulas for Denatured Alcohol and Rum. 27 CFR Part 213-Distribution and Use of Tax-Free Alcohol. 27 CFR Part 240-Wine. 27 CFR Part 250-Liquors and Articles from Puerto Rico and the Virgin Islands. 27 CFR Part 251-Importation of Distilled Spirits, Wines, and Beer. 27 CFR Part 252-Exportation of Liquors. 27 CFR Part 1-Basic Permit Requirements Under the Federal Alcohol Administration Act. 27 CFR Part 2-Nonindustrial Use of Distilled Spirits and Wine. 27 CFR Part 3-Bulk Sales and Bottling of Distilled Spirits. 27 CFR Part 4-Labeling and Advertising of Wine. 27 CFR Part 5-Labeling and Advertising of Distilled Spirits. 31 CFR Part 225-Acceptance of Bonds, Notes, or Other Obligations Issued or Guaranteed by the United States as Security in Lieu of Surety or Sureties on Penal Bonds. [25 FR 6053, June 30, 1960, as amended by T.D. 6954, 33 FR 6814, May 4, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975] Subpart B-Definitions § 201.11 Meaning of terms. or When used in this part and in forms prescribed under this part, where not otherwise distinctly expressed manifestly incompatible with the intent thereof, terms shall have the this meaning ascribed in section. Words in the plural form shall include the singular, and vice versa, and words importing the masculine gender shall include the feminine. The terms "includes" and "including" do not exclude things not enumerated which are in the same general class. Application for registration. The application required under 26 U.S.C. 5171 (A). Article. A product, containing denatured spirits, which was manufactured under Part 211 of this chapter. ATF officer. An officer or employee of the Bureau of Alcohol, Tobacco and Firearms (ATF) authorized to perform any function relating to the administration or enforcement of this part. Basic permit. The document authorizing the person named therein to engage in a designated business or activity under the Federal Alcohol Administration Act. Bonded premises. The premises of a distilled spirits plant, or part thereof, as described in the application for registration, on which operations relating to the production, storage, denaturation, or bottling of spirits prior to payment or determination of tax are authorized to be conducted. Bonded warehouse. The part of the bonded premises, as described in the application for registration, in which spirits are authorized to be stored after entry for deposit in storage and prior to payment or determination of the internal revenue tax or withdrawal as provided in 26 U.S.C. 5214 OR 7510. Bottler. A proprietor of a distilled spirits plant qualified under this part to bottle taxpaid spirits or taxpaid spirits and wines. Bottling in bond. When used in Subpart K of this part, the bottling of distilled spirits under 26 U.S.C. 5233 prior to determination of tax. When used in Subpart Na of this part, the bottling of distilled spirits in accordance with the conditions and requirements of 26 U.S.C. 5233, and under the supervision provided for in 26 U.S.C. 5202(g), but after determination of tax. When used elsewhere in this part, either act of bottling defined herein, unless otherwise specifically provided. Bottling-in-bond facilities. The part of the bonded premises in which spirits are bottled in bond under 26 U.S.C. 5233, prior to tax determination. Bottling premises. The premises of a distilled spirits plant, or part thereof, as described in the application for registration, on which operations relating to the rectification or bottling of spirits or wines on which the tax has been paid or determined are authorized to be conducted. Bulk container. Any approved container of five gallons or more. Bulk conveyance. A tank car, tank truck, tank ship, tank barge, or a com partment of any such conveyance, or any other container approved by the Director for the conveyance of comparable quantities of spirits, including denatured spirits. Business day. Any day, other than a Saturday, Sunday, or a legal holiday. (The term legal holiday includes all holidays in the District of Columbia and statewide holidays in the particular State in which the claim, report, or return, as the case may be, is required to be filed, or the act is required to be performed.) Carrier. Any person, company, corporation, or organization, including a proprietor, owner, consignor, consignee, or bailee, who transports distilled spirits (including denatured spirits) in any manner for himself or others. CFR. The Code of Federal Regulations. Completions. The spirits products bottled and cased or otherwise packaged or placed in approved containers for removal from the bottling premises. Computation year. The period from July 1 of one calendar year through June 30 of the following year. Container. A receptacle, vessel, or form of bottle, can, package, tank, or pipeline (where specifically included) used or capable of being used to contain, store, transfer, convey, remove, or withdraw spirits, including denatured spirits. Delegate. Any officer, employee, or agency of the Department of the Treasury authorized by the Secretary of the Treasury directly, or indirectly by one or more redelegations of authority, to perform the function mentioned or described in the context. Denaturant or dencturing material. Any material authorized under Part 212 of this chapter for addition to spirits in the production of denatured spirits. Denatured spirits. Spirits to which denaturants have been added as provided in Part 212 of this chapter. Denaturing facilities. The facilities of the bonded premises in which the denaturation of spirits is authorized to be conducted. Director. The Director, the Department of the Treasury, Washington, D.C. Director of the service center. A director of an internal revenue service center. Distillery. A distilled spirits plant, or part thereof, as described in the application for registration, authorized for the production of spirits. Distilling material. Any fermented or other alcoholic substance capable of, or intended for use in, the original distillation or other original processing of spirits. District director. A district director of internal revenue. District director of customs. The district director of customs at a headquarters port of the district (except the district of New York, N.Y.); the area directors of customs in the district of New York, N.Y.; and the port director at a port not designated as a headquarters port. Executed under penalties of perjury. Signed with the prescribed declaration under the penalties of perjury as provided on or with respect to the return, claim, form, or other document or, where no form of declaration is prescribed, with the declaration: "I declare under the penalties of perjury that this (insert type of document, such as, statement, report, claim, certificate), including the documents submitted in support thereof, has been examined by me and, to the best of my knowledge and belief, is true, correct, and complete." Export or exportation. A severance of goods from the mass of things belonging to the United States with the intention of uniting them to the mass of things belonging to some foreign country and shall include shipments to any possession of the United States. For the purposes of this part, shipments to the Commonwealth Puerto Rico, to the territories of the Virgin Islands, American Samoa, and Guam, and to the Panama Canal Zone shall also be treated as exportations. of Export storage facilities. The part of the bonded premises of a distilled spirits plant, established under 26 U.S.C. 5178(a)(3)(D), for the storage of dis tilled spirits returned under 26 U.S.C. 5215(b). Fermenting material. Any material which is to be subjected to a process of fermentation to produce distilling material. Fiduciary. A guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. Fiscal year. The period from July 1 of one calendar year through June 30 of the following year. Gallon or wine gallon. The liquid measure equivalent to the volume of 231 cubic inches. In hond. When used with respect to spirits (including denatured spirits) refers to such spirits possessed under bond to secure the payment of the internal revenue tax imposed by 26 U.S.C. 5001(a) (1), and in respect to which the tax imposed by such section has not been determined as provided in this part, and includes such spirits on the bonded premises of a distilled spirits plant, in transit between such premises, in transit from customs custody to such premises, and such spirits withdrawn without payment of tax under 26 U.S.C. 5214, and with respect to which relief from liability has not yet occurred under the provisions of 26 U.S.C. 5005 (e) (2). Intermediate product. Any product manufactured pursuant to an approved formula not intended for sale as such but for use in the manufacture of a rectified product. I.R.C. The Internal Revenue Code of 1954, as amended. Liquor bottle. A bottle made of glass or earthenware, or of other suitable material approved by the Director, designed or intended for use as a container for distilled spirits for sale for beverage purposes. Liter. A metric unit of capacity equal to 1,000 cubic centimeters of alcoholic beverage, and equivalent to 33.814 fluid ounces. A liter is divided into 1,000 milliliters. Milliliter or milliliters may be abbrevated as "ml". Lot identification. The lot identification described in § 201.513a. Mash, wort, wash. Any fermented material capable of, or intended for, use as a distilling material. Nonindustrial use. As applied to spirits, shall have the meaning ascribed in 27 CFR Part 2. Operating permit. The document issued pursuant to 26 U.S.C. 5171 (b), authorizing the person named therein to engage in the business or operation described therein. Package. A cask or barrel or similar wooden container, or a drum or similar metal container. Package identification number. The package identification number described in § 201.513a. Person. An individual, trust, estate, partnership, association, company, or corporation. Plant or distilled spirits plant. An establishment qualified under this part for the production, bonded storage, or bottling of spirits, or for rectification, or for any combination of such operations. Plant number. The number assigned to a distilled spirits plant by the regional regulatory administrator, preceded by the abbreviation of the State in which the plant is located and the letters DSP; for example, "DSP-Md17". Production facilities. The facilities of the bonded premises qualified under this part for the production of spirits. Proof. The ethyl alcohol content of a liquid at 60 degrees Fahrenheit, stated as twice the percent of ethyl alcohol by volume. Proof of distillation. The composite proof of the spirits at the time the production gauge is made, or, if the spirits had been reduced in proof prior to the production gauge, the proof of the spirits prior to such reduction, unless the spirits are subsequently redistilled at a higher proof than the proof prior to reduction. Proof gallon. A gallon of liquid at 60 degrees Fahrenheit which contains 50 percent by volume of ethyl alcohol having a specific gravity of 0.7939 at 60 degrees Fahrenheit referred to water at 60 degrees Fahrenheit as unity, or the alcoholic equivalent thereof. Proprietor. The person qualified under this part to operate the distilled spirits plant. |