27 CFR - Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms

CHAPTER I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER A: LIQUORS

PART 19: DISTILLED SPIRITS PLANTS

Subpart H: Dealer Registration and Recordkeeping

27 CFR 19.180 - Application for amended registration.

27 CFR 19.205 - Alternate curtailment and extension of bonded premises for use as general premises.

27 CFR 19.206 - Curtailment and extension of plant premises for the manufacture of eligible flavors.

27 CFR 19.207 - Alternate use of distilled spirits plant and volatile fruit-flavor concentrate premises.

27 CFR 19.211 - Notice of permanent discontinuance.

: Requirements for Operations and Withdrawal Bonds

27 CFR 19.171 - Surety notice of relief from bond liability.

27 CFR 19.172 - Relief of surety from bond liability.

27 CFR 19.173 - Release of pledged securities.

Subpart I: Distilled Spirits Taxes

27 CFR 19.231 - Accounting for bond coverage.

27 CFR 19.233 - Filing prepayment returns.

27 CFR 19.234 - Filing deferred payment returns.

27 CFR 19.235 - Deferred payment return periods—quarterly and semimonthly.

27 CFR 19.236 - Due dates for returns.

27 CFR 19.237 - Special rule for semimonthly filers for the month of September.

27 CFR 19.242 - Employer identification number.

27 CFR 19.243 - Application for employer identification number.

27 CFR 19.245 - Tax credits under 26 U.S.C. 5010.

27 CFR 19.246 - Computing the effective tax rate for a product.

27 CFR 19.247 - Use of effective (actual) tax rates.

27 CFR 19.248 - Standard effective tax rate.

27 CFR 19.249 - Average effective tax rate.

27 CFR 19.250 - Inventory reserve account.

27 CFR 19.232 - Additional condition of operations bond.

27 CFR 19.241 - Operations bond—distilled spirits plant and adjacent bonded wine cellar.

27 CFR 19.244 - Unit bond.

27 CFR 19.251 - Relief of surety from bond.

27 CFR 19.252 - Release of pledged securities.

Subpart K: Gauging

27 CFR 19.281 - Scope.

27 CFR 19.282 - General requirements for gauging and measuring equipment.

27 CFR 19.271 - Construction of buildings