27 CFR 25.292 - Daily records of operations.

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There is 1 rule appearing in the Federal Register for 27 CFR 25. View below or at eCFR (GPOAccess)
§ 25.292 Daily records of operations.
(a) Daily records. A brewer shall maintain daily records of operations which show by quantity the following:
(1) Each kind of material received and used in the production of beer and cereal beverage (including the balling and the quantity of each type of material used in the production of wort or concentrated wort).
(2) Beer and cereal beverage produced (including water added after production is determined).
(3) Beer and cereal beverage transferred for and returned from bottling.
(4) Beer and cereal beverage transferred for and returned from racking.
(5) Beer and cereal beverage bottled.
(6) Beer and cereal beverage racked.
(7) Cereal beverage removed from the brewery.
(8) Beer removed for consumption or sale. For each removal, the record will show the date of removal, the person to whom the beer was shipped or delivered (not required for sales in quantities of one-half barrel or less for delivery at the brewery), and the quantities of beer removed in kegs and in bottles.
(9) Beer removed without payment of tax. For each removal, the record will show the date of removal, the person to whom the beer was shipped or delivered, and the quantities of beer removed in kegs, bottles, tanks, tank cars, tank trucks, tank ships, barges or deep tanks of vessels.
(10) Packaged beer used for laboratory samples at the brewery.
(11) Beer consumed at the brewery.
(12) Beer returned to the brewery from which removed.
(13) Beer returned to the brewery after removal from another brewery owned by the brewer.
(14) Beer reconditioned, used as material, or destroyed.
(15) Beer received from other breweries or received from pilot brewing plants.
(16) Beer and cereal beverage lost due to breakage, theft, casualty, or other unusual cause.
(17) Brewing materials sold or transferred to pilot brewing plants (including the name and address of the person to whom shipped or delivered) and brewing materials used in the manufacture of wort, wort concentrate, malt syrup, and malt extract for sale or removal.
(18) Record of tests of measuring devices.
(19) Beer purchased from other brewers in the purchasing brewer's barrels and kegs and such beer sold to other brewers.
(b) Daily summary records. A brewer shall maintain daily summaries of the following transactions:
(1) Beer and cereal beverage bottled;
(2) Beer and cereal beverage racked;
(3) Beer removed for consumption or sale;
(4) Beer returned to the brewery from which removed;
(5) Beer returned to the brewery after removal from another brewery owned by the brewer; and
(6) Brewing materials, beer and cereal beverage in process, and finished beer and cereal beverage on hand.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended, 1395, as amended (26 U.S.C. 5415, 5555))
[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986; 51 FR 9190, Mar. 18, 1986; T.D. TTB-91, 76 FR 5478, Feb. 1, 2011]

Title 27 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 27.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-09-30; vol. 79 # 189 - Tuesday, September 30, 2014
    1. 79 FR 58674 - Small Brewers Bond Reduction and Requirement To File Tax Returns, Remit Tax Payments and Submit Reports Quarterly
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Final rule; Treasury decision.
      This final rule is effective on January 1, 2015.
      27 CFR Part 25

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
U.S. Code: Title 19 - CUSTOMS DUTIES
U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 5002 - Definitions

§ 5051 - Imposition and rate of tax

§ 5052 - Definitions

§ 5053 - Exemptions

§ 5054 - Determination and collection of tax on beer

§ 5056 - Refund and credit of tax, or relief from liability

§ 5061 - Method of collecting tax

§ 5121 - Recordkeeping by wholesale dealers

§ 5122 - Recordkeeping by retail dealers

§ 5123 - Preservation and inspection of records, and entry of premises for inspection

§ 5124 - Registration by dealers

§ 5222 - Production, receipt, removal, and use of distilling materials

§ 5401 - Qualifying documents

§ 5402 - Definitions

§ 5403 - Cross references

§ 5411 - Use of brewery

§ 5412 - Removal of beer in containers or by pipeline

§ 5413 - Brewers procuring beer from other brewers

§ 5414 - Removals from one brewery to another belonging to the same brewer

§ 5415 - Records and returns

§ 5416 - Definitions of package and packaging

§ 5417 - Pilot brewing plants

§ 5551 - General provisions relating to bonds

§ 5552 - Installation of meters, tanks, and other apparatus

§ 5555 - Records, statements, and returns

§ 5556 - Regulations

§ 5671 - Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

§ 5673 - Forfeiture for flagrant and willful removal of beer without taxpayment

§ 5684 - Penalties relating to the payment and collection of liquor taxes

§ 6011 - General requirement of return, statement, or list

§ 6061 - Signing of returns and other documents

§ 6065 - Verification of returns

§ 6091 - Place for filing returns or other documents

§ 6109 - Identifying numbers

§ 6151 - Time and place for paying tax shown on returns

§ 6301 - Collection authority

§ 6302 - Mode or time of collection

§ 6311 - Payment of tax by commercially acceptable means

§ 6313 - Fractional parts of a cent

§ 6402 - Authority to make credits or refunds

§ 6651 - Failure to file tax return or to pay tax

§ 6656 - Failure to make deposit of taxes

§ 6676 - Erroneous claim for refund or credit

§ 6806 - Occupational tax stamps

§ 7342 - Penalty for refusal to permit entry or examination

§ 7606 - Entry of premises for examination of taxable objects

§ 7805 - Rules and regulations

U.S. Code: Title 31 - MONEY AND FINANCE

Title 27 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR 25 after this date.

  • 2014-09-30; vol. 79 # 189 - Tuesday, September 30, 2014
    1. 79 FR 58674 - Small Brewers Bond Reduction and Requirement To File Tax Returns, Remit Tax Payments and Submit Reports Quarterly
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Final rule; Treasury decision.
      This final rule is effective on January 1, 2015.
      27 CFR Part 25