27 CFR 24.309 - Transfer in bond record.
§ 24.309
Transfer in bond record.
A proprietor who transfers wine in bond shall prepare a transfer record. The transfer record will show:
(i)
The volume shipped in gallons or liters; (if a tax credit under 26 U.S.C. 5041(c) may be claimed, the record will be maintained in sufficient detail to insure that such a tax credit is properly claimed);
(l)
Information necessary for compliance with § 24.314, e.g., the varietal, vintage, appellation of origin designation of the wine or any other information that may be stated on the label; and
(m)
Information as to any added substance or cellar treatment for which a label declaration is required for the finished product, or any other cellar treatment for which limitations are prescribed in this part, e.g., amount of decolorizing material used and kind and quantity of acid used.
(Sec 201, Pub. L. 85-859, 72 Stat. 1381, as amended (
26 U.S.C. 5367
))
(Approved by the Office of Management and Budget under control number 1512-0298)
[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-307, 55 FR 52738, Dec. 21, 1990; T.D. ATF-312, 56 FR 31083, July 9, 1991; T.D. TTB-91, 76 FR 5478, Feb. 1, 2011]
Title 27 published on 2012-04-01
no entries appear in the Federal Register after this date.
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