27 CFR Part 25
PART 25—BEER
- PART 25—BEER
- Chapter I—Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter A—Alcohol
- Subpart A—Scope of Regulations
- § 25.1 Production and removal of beer.
- § 25.2 Territorial extent.
- § 25.3 Forms prescribed.
- § 25.4 Related regulations.
- § 25.5 OMB control numbers assigned under the Paperwork Reduction Act.
- § 25.6 Delegations of the Administrator.
- Subpart B—Definitions
- § 25.11 Meaning of terms.
- Standards for Beer
- § 25.15 Materials for the production of beer.
- Subpart C—Location and Use of Brewery
- § 25.21 Restrictions on location.
- § 25.22 Continuity of brewery.
- § 25.23 Restrictions on use.
- § 25.24 Storage of beer.
- § 25.25 Operation of a tavern on brewery premises.
- Subpart D—Construction and Equipment
- Construction
- § 25.31 Brewery buildings.
- Equipment
- § 25.35 Tanks.
- § 25.36 Empty container storage.
- Subpart E—Measurement of Beer
- § 25.41 Measuring system required.
- § 25.42 Testing of measuring devices.
- Subpart F—Miscellaneous Provisions
- § 25.51 Right of Entry and Examination.
- § 25.52 Variations from requirements.
- Samples
- § 25.53 Submissions of samples of fermented products.
- Formulas
- § 25.55 Formulas for fermented products.
- § 25.56 Filing of formulas.
- § 25.57 Formula information.
- § 25.58 New and superseding formulas.
- Subpart G—Qualification of a Brewery
- Original Qualification
- § 25.61 General requirements for notice.
- § 25.62 Data for notice.
- § 25.63 Notice of registration.
- § 25.64 Maintenance of notice file.
- § 25.65 Power of attorney.
- § 25.66 Organizational documents.
- § 25.67 [Reserved]
- § 25.68 Description of brewery.
- Changes After Original Qualification
- § 25.71 Amended or superseding notices.
- § 25.72 Change in proprietorship.
- § 25.73 Change in partnership.
- § 25.74 Change in stockholders.
- § 25.75 Change in officers and directors.
- § 25.76 [Reserved]
- § 25.77 Change in location.
- § 25.78 Change in premises.
- § 25.79 Change in bond status.
- Alternation of Operations
- § 25.81 Alternation of brewery and bonded or taxpaid wine premises.
- Discontinuance of Business
- § 25.85 Notice of permanent discontinuance.
- Subpart H—Bonds and Consents of Surety
- § 25.91 Requirement for bond.
- § 25.92 Consent of surety.
- § 25.93 Penal sum of bond.
- § 25.94 Strengthening bonds.
- § 25.95 Superseding bonds and new bonds for existing brewers.
- § 25.96 Superseding bond.
- § 25.97 Continuation certificate.
- § 25.98 Surety or security.
- § 25.99 Filing powers of attorney.
- Disapproval or Termination of Bonds or Consents of Surety
- § 25.101 Disapproval of bonds or consents of surety.
- § 25.102 Termination of surety's liability.
- § 25.103 Notice by surety for relief from liability under bond.
- § 25.104 Termination of bonds.
- § 25.105 Release of collateral security.
- § 25.106 Application to terminate bond by existing brewer who becomes exempt from bond requirements.
- Subpart I—Dealer Registration and Recordkeeping
- § 25.111 Definitions.
- § 25.112 Dealer registration.
- § 25.113 Amending the dealer registration.
- § 25.114 Dealer records.
- Subpart J—Marks, Brands, and Labels
- § 25.141 Barrels and kegs.
- § 25.142 Bottles.
- § 25.143 Cases.
- § 25.144 Rebranding barrels and kegs.
- § 25.145 Tanks, vehicles, and vessels.
- Subpart K—Tax on Beer
- Liability for Tax
- § 25.151 Rate of tax.
- § 25.152 Reduced rate of tax for certain brewers.
- § 25.153 Persons liable for tax.
- Determination of Tax
- § 25.155 Types of containers.
- § 25.156 Determination of tax on keg beer.
- § 25.157 Determination of tax on bottled beer.
- § 25.158 Tax computation for bottled beer.
- § 25.159 Time of tax determination and payment; offsets.
- § 25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.
- Preparation and Remittance of Tax Returns
- § 25.163 Method of tax payment.
- § 25.164 Deferred payment return periods—annual, quarterly, and semimonthly.
- § 25.164a Special September rule for taxes due by semimonthly return.
- § 25.165 Payment of tax by electronic fund transfer.
- § 25.166 Payment of reduced rate of tax.
- § 25.167 Notice of brewer to pay reduced rate of tax.
- § 25.168 Employer identification number.
- § 25.169 Application for employer identification number.
- Prepayment of Tax
- § 25.173 Brewer in default.
- § 25.174 Bond not sufficient.
- § 25.175 Prepayment of tax.
- Failure To Pay Tax
- § 25.177 Evasion of or failure to pay tax; failure to file a tax return.
- Subpart L—Removals Without Payment of Tax
- Transfer to Another Brewery of Same Ownership
- § 25.181 Eligibility.
- § 25.182 Kinds of containers.
- § 25.183 Determination of quantity transferred.
- § 25.184 Losses in transit.
- § 25.185 Mingling.
- § 25.186 Record of beer transferred.
- Removal of Beer Unfit for Beverage Use
- § 25.191 General.
- § 25.192 Removal of sour or damaged beer.
- Removals for Analysis, Research, Development or Testing
- § 25.195 Removals for analysis.
- § 25.196 Removals for research, development or testing.
- Removal of Beer to a Contiguous Distilled Spirits Plant
- § 25.201 Removal by pipeline.
- Exportation
- § 25.203 Exportation without payment of tax.
- Beer For Personal or Family Use
- § 25.205 Production.
- § 25.206 Removal of beer.
- § 25.207 Removal from brewery for personal or family use.
- Subpart M—Beer Returned to Brewery
- § 25.211 Beer returned to brewery.
- § 25.212 Beer returned to brewery from which removed.
- § 25.213 Beer returned to brewery other than that from which removed.
- Subpart N—Voluntary Destruction
- § 25.221 Voluntary destruction of beer.
- § 25.222 Notice of brewer.
- § 25.223 Destruction of beer off brewery premises.
- § 25.224 Refund or adjustment of tax.
- § 25.225 Destruction of taxpaid beer which was never removed from brewery premises.
- Subpart O—Beer Purchased From Another Brewer
- § 25.231 Finished beer.
- § 25.232 Basic permit.
- Subpart P—Cereal Beverage
- § 25.241 Production.
- § 25.242 Markings.
- Subpart Q—Removal of Brewer's Yeast and Other Articles
- § 25.251 Authorized removals.
- § 25.252 Records.
- Subpart R—Beer Concentrate
- § 25.261 General.
- § 25.262 Restrictions and conditions on processes of concentration and reconstitution.
- § 25.263 Production of concentrate and reconstitution of beer.
- § 25.264 Transfer between breweries.
- Subpart S—Pilot Brewing Plants
- § 25.271 General.
- § 25.272 Application.
- § 25.273 Action on application.
- § 25.274 Bond.
- § 25.275 [Reserved]
- § 25.276 Operations and records.
- § 25.277 Discontinuance of operations.
- Subpart T—Refund or Adjustment of Tax or Relief From Liability
- § 25.281 General.
- § 25.282 Beer lost by fire, theft, casualty, or act of God.
- § 25.283 Claims for refund of tax.
- § 25.284 Adjustment of tax.
- § 25.285 Refund of beer tax excessively paid.
- § 25.286 Claims for remission of tax on beer lost in transit between breweries.
- Subpart U—Records and Reports
- § 25.291 Records.
- § 25.292 Daily records of operations.
- § 25.293 Record of ballings and alcohol content.
- § 25.294 Inventories.
- § 25.295 Record of unsalable beer.
- § 25.296 Record of beer concentrate.
- § 25.297 Report of Operations, Form 5130.9 or Form 5130.26.
- § 25.298 Excise tax return, Form 5000.24.
- § 25.299 Execution under penalties of perjury.
- § 25.300 Retention and preservation of records.
- § 25.301 Photographic copies of records.
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