The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1967 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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Page 88
... Bonded wine cellar . An establishment qualified under this chapter for the pro- duction , blending , cellar treatment , stor- age , bottling , and packaging or repack- aging of untaxpaid wine . Brewery . An establishment qualified under ...
... Bonded wine cellar . An establishment qualified under this chapter for the pro- duction , blending , cellar treatment , stor- age , bottling , and packaging or repack- aging of untaxpaid wine . Brewery . An establishment qualified under ...
Page 102
... bonded wine cellars selling certain wines or wine spirits . ( a ) Exemption of proprietor . No proprietor of a bonded wine cellar shall be required to pay special tax as a whole- sale or retail dealer in liquors on account of the sale ...
... bonded wine cellars selling certain wines or wine spirits . ( a ) Exemption of proprietor . No proprietor of a bonded wine cellar shall be required to pay special tax as a whole- sale or retail dealer in liquors on account of the sale ...
Page 103
... bonded wine cellar where the wines or wine spirits are stored . If the proprietor wishes to be exempt from special tax with respect to sales at his principal office rather than for sales at his bonded wine cellar , he shall notify the ...
... bonded wine cellar where the wines or wine spirits are stored . If the proprietor wishes to be exempt from special tax with respect to sales at his principal office rather than for sales at his bonded wine cellar , he shall notify the ...
Page 115
... wine containers . 195.40 195.41 195.42 195.43 Subpart D - Construction Buildings or rooms . Doors , windows , and ... bonded wine cellar . § 194.292 Wine bottling . Every person desiring to bottle , pack- age , or repackage taxpaid wines ...
... wine containers . 195.40 195.41 195.42 195.43 Subpart D - Construction Buildings or rooms . Doors , windows , and ... bonded wine cellar . § 194.292 Wine bottling . Every person desiring to bottle , pack- age , or repackage taxpaid wines ...
Page 159
... bonded wine cellar . Concentrate returned from a bonded premises . wine cellar . Subpart I Records and Reports Sec . 198.121 Records and 159 Title 26 Chapter I $ 197.133.
... bonded wine cellar . Concentrate returned from a bonded premises . wine cellar . Subpart I Records and Reports Sec . 198.121 Records and 159 Title 26 Chapter I $ 197.133.
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Common terms and phrases
68A Stat 72 Stat Alcohol and Tobacco alcohol by volume amended by T.D. approved assigned officer assistant regional commis assistant regional commissioner authorized beer bonded premises bonded wine cellar bottled in bond bottling premises brewer claim collector of customs consent of surety consignee containers copy of Form denatured alcohol determined distilled spirits plant district director employer identification export filed firearm Form 11 Formula gauge gional commissioner internal revenue officer Internal Revenue Service invert sugar syrup juice July label liability liquor bottles manufacture marked ment natural wine operations packages payment of tax penal sum percent permittee person pipeline prescribed proof gallons proprietor pursuant quantity receipt records rectified red strip stamps removed return on Form samples serial number shipment special tax specially denatured spirits storage Subpart tank tank car tank truck thereof tion Tobacco Tax Division transfer vinegar wine gallons wine spirits withdrawal
Popular passages
Page 185 - Witnesses summoned before the Board, its member, agent, or agency, shall be paid the same fees and mileage that are paid witnesses in the courts of the United States, and witnesses whose depositions are taken and the persons taking the same shall severally be entitled to the same fees as are paid for like services in the courts of the United States.
Page 88 - The payment of any tax imposed by the internal -revenue laws for carrying on any trade or business shall not be held to exempt any person from any penalty or punishment provided by the laws of any state for carrying on the same within such state, or in any manner to authorize the commencement or continuance of such trade or business contrary to the laws of such state...
Page 184 - Such testimony shall be reduced to writing by the person taking the deposition, or under his direction, and shall then be subscribed by the deponent. Any person may be compelled to appear and depose and to produce documentary evidence...
Page 59 - includes" and "including" when used in a definition contained in this Act shall not be deemed to exclude other things otherwise within the meaning of the term defined.
Page 59 - ... any weapon which shoots or is designed to shoot automatically or semiautomatically more than one shot without manual reloading, by a single function of the trigger...
Page 333 - YEAR 1976-77 1. Alabama 2. Alaska 3. Arizona 4. Arkansas 5. California 6. Colorado 7. Connecticut 8. Delaware 9. District of Columbia 10. Florida 11. Georgia 12. Hawaii 13. Idaho 14. Illinois 15. Indiana 16. Iowa 17. - Kansas 18. Kentucky 19. Louisiana 20. Maine 21. Maryland 22.
Page 98 - Secretary or his delegate shall furnish to any of such officers, upon written request, certified copies of any such statements, reports, or returns filed In his office, upon the payment of a fee of $1 for each 100 words or fraction thereof In the copy or copies requested.
Page 179 - Every party shall have the right to present his case or defense by oral or documentary evidence, to submit rebuttal evidence, and to conduct such cross-examination as may be required for a full and true disclosure of the facts.
Page 59 - An exportation is a severance of goods from the mass of things belonging to this country with the intention of uniting them to the mass of things belonging to some foreign country.
Page 178 - In writing with the assistant regional commissioner issuing the citation or the examiner if the matter has been referred to him, and shall briefly state the order or relief applied for and the grounds for such motion, and shall be filed within 15 days after service of the citation. §200.76 At hearing. Motions at the hearing may be made in writing to the examiner or stated orally on the record.