27 CFR § 24.234 - Other use of spirits.

The proprietor producing effervescent wine, formula wine, or essences for which spirits are required may use tax-free wine spirits or brandy. For nonbeverage wine, tax-free spirits other than wine spirits or brandy may also be used. The spirits received by the proprietor will be locked in a secure room or locker on bonded wine premises. The spirits will remain in the original container in the storeroom until withdrawn for use.

(Sec. 201, Pub. L. 85–859, 72 Stat. 1382, as amended, 1383, as amended (26 U.S.C. 5373, 5382))

[T.D. ATF–299, 55 FR 24989, June 19, 1990, as amended by T.D. TTB–147, 82 FR 7663, Jan. 23, 2017]