27 CFR 19.452 - Return of taxpaid spirits to bonded premises for destruction, denaturation, redistillation, reconditioning, or rebottling.

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§ 19.452 Return of taxpaid spirits to bonded premises for destruction, denaturation, redistillation, reconditioning, or rebottling.

(a)Allowable returns. A proprietor may return spirits to bonded premises if the spirits were taxpaid or tax determined by him, by another distilled spirits plant proprietor, or by an importer upon importation through U.S. Customs and Border Protection. However, consistent with section 5215(a) of the IRC the proprietor may return such spirits to bond only for one of the following reasons:

(1) Destruction, in accordance with § 19.459;

(2) Denaturation, in accordance with subpart O of this part;

(3) Redistillation, in accordance with subpart L of this part;

(4) Reconditioning; or

(5) Rebottling.

(b)Dump and gauge of returned spirits. The proprietor must immediately dump spirits returned to bonded premises under this section unless the spirits are returned in the sealed metal drums in which they were withdrawn. The proprietor must gauge spirits returned under this section upon their receipt. The proprietor may gauge spirits in bottles based upon the case markings and label information in accordance with § 19.286.

(c)Claims for credit or refund of tax. A proprietor may file a claim under § 19.264 for credit or refund of tax on spirits returned to bonded premises under this section. In addition to the information specified in § 19.264, a proprietor filing a claim for credit or refund of tax must have on file at the plant where spirits are returned to bond the following documentation for each lot of spirits returned:

(1) Documentation that establishes the amount of tax for which the claim for credit or refund is filed. If the spirits contain eligible wine or eligible flavors, the proprietor must have on file a copy of the record of tax determination as prescribed by § 19.611, or other documentation that establishes the rate of tax that was paid on the product. In lieu of establishing the actual effective tax rate of the product, the proprietor may claim a credit or refund based on the lowest effective tax rate applied to the product; and

(2) Credit memoranda or comparable financial records evidencing the return of each lot of spirits.

(d)Applicability of Chapter 51 of the IRC. All provisions of chapter 51 of the IRC and of this part that apply to spirits under TTB bond also apply to spirits when returned to bond under this section.

( 26 U.S.C. 5008, 5010, 5201, 5207, 5215)

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

§ 5001 - Imposition, rate, and attachment of tax

§ 5002 - Definitions

§ 5004 - Lien for tax

§ 5005 - Persons liable for tax

§ 5006 - Determination of tax

§ 5008 - Abatement, remission, refund, and allowance for loss or destruction of distilled spirits

§ 5010 - Credit for wine content and for flavors content

§ 5041 - Imposition and rate of tax

§ 5061 - Method of collecting tax

§ 5062 - Refund and drawback in case of exportation

§ 5066 - Distilled spirits for use of foreign embassies, legations, etc.

§ 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

§ 5171 - Establishment

§ 5172 - Application

§ 5173 - Bonds

§ 5175 - Export bonds

§ 5176 - New or renewed bonds

§ 5178 - Premises of distilled spirits plants

§ 5179 - Registration of stills

§ 5180 - Signs

§ 5181 - Distilled spirits for fuel use

§ 5201 - Regulation of operations

§ 5202 - Supervision of operations

§ 5203 - Entry and examination of premises

§ 5204 - Gauging

§ 5206 - Containers

§ 5207 - Records and reports

§ 5211 - Production and entry of distilled spirits

§ 5212 - Transfer of distilled spirits between bonded premises

§ 5213 - Withdrawal of distilled spirits from bonded premises on determination of tax

§ 5214 - Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

§ 5215 - Return of tax determined distilled spirits to bonded premises

§ 5221 - Commencement, suspension, and resumption of operations

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

§ 5223 - Redistillation of spirits, articles, and residues

§ 5231 - Entry for deposit

§ 5232 - Imported distilled spirits

§ 5235 - Bottling of alcohol for industrial purposes

§ 5236 - Discontinuance of storage facilities and transfer of distilled spirits

§ 5241 - Authority to denature

§ 5242 - Denaturing materials

§ 5243 - Sale of abandoned spirits for denaturation without collection of tax

§ 5271 - Permits

§ 5273 - Sale, use, and recovery of denatured distilled spirits

§ 5301 - General

§ 5311 - Detention of containers

§ 5312 - Production and use of distilled spirits for experimental research

§ 5313 - Withdrawal of distilled spirits from customs custody free of tax for use of the United States

§ 5362 - Removals of wine from bonded wine cellars

§ 5370 - Losses

§ 5373 - Wine spirits

§ 5501 - Establishment

§ 5502 - Qualification

§ 5503 - Construction and equipment

§ 5504 - Operation

§ 5505 - Applicability of provisions of this chapter

§ 5551 - General provisions relating to bonds

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

§ 5553 - Supervision of premises and operations

§ 5554 - Pilot operations

§ 5555 - Records, statements, and returns

§ 5559 - Determinations

§ 5561 - Exemptions to meet the requirements of the national defense

§ 5562 - Exemptions from certain requirements in cases of disaster

§ 5601 - Criminal penalties

§ 5612 - Forfeiture of taxpaid distilled spirits remaining on bonded premises

§ 5682 - Penalty for breaking locks or gaining access

§ 6001 - Notice or regulations requiring records, statements, and special returns

§ 6065 - Verification of returns

§ 6109 - Identifying numbers

§ 6302 - Mode or time of collection

§ 6311 - Payment of tax by commercially acceptable means

§ 6676 - Erroneous claim for refund or credit

§ 6806 - Occupational tax stamps

§ 7510 - Exemption from tax of domestic goods purchased for the United States

§ 7805 - Rules and regulations

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

Title 27 published on 13-Jun-2017 04:22

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR Part 19 after this date.

  • 2017-01-04; vol. 82 # 2 - Wednesday, January 4, 2017
    1. 82 FR 1108 - Changes to Certain Alcohol-Related Regulations Governing Bond Requirements and Tax Return Filing Periods
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Temporary rule; Treasury decision; cross reference to notice of proposed rulemaking.
      This rule is effective January 4, 2017.
      27 CFR Parts 18, 19, 24, 25, 26, 27, 28, and 30