U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 27Chapter IPart 24Subpart N - Subpart N—Removal, Return and Receipt of Wine

TAXPAID REMOVALS
§ 24.270 - Determination of tax.
§ 24.271 - Deferred payment return periods—annual, quarterly, and semimonthly.
§ 24.272 - Payment of tax by electronic fund transfer.
§ 24.273 - [Reserved]
§ 24.274 - Failure to timely pay tax or file a return.
§ 24.275 - Prepayment of tax.
§ 24.276 - Prepayment of tax; proprietor in default.
§ 24.277 - Date of mailing or delivering of returns.
§ 24.278 - Tax credit for certain small domestic producers.
§ 24.279 - Tax adjustments related to wine credit.

TRANSFER OF WINE IN BOND
§ 24.280 - General.
§ 24.281 - Consignor premises.
§ 24.282 - Multiple transfers.
§ 24.283 - Reconsignment.
§ 24.284 - Consignee premises.

REMOVALS WITHOUT PAYMENT OF TAX
§ 24.290 - Removal of wine as distilling material.
§ 24.291 - Removal of wine for vinegar production.
§ 24.292 - Exported wine.
§ 24.293 - Wine for Government use.
§ 24.294 - Destruction of wine.

RETURN OF WINE TO BOND
§ 24.295 - Return of wine to bond.

TAXPAID WINE OPERATIONS
§ 24.296 - Taxpaid wine operations.
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