Code of Federal Regulations · Section
§ 18.63 — Record Of Transfer To A Bonded Wine Cellar
27 C.F.R. § 18.63
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A proprietor transferring concentrate, juice, or fruit mash to a bonded wine cellar shall prepare a record of transfer as required by § 18.62 and enter the following additional information:
(a) Registry number of the bonded wine cellar;
(b) For each product manufactured from grapes or berries, variety of grape or berry;
(c) For concentrate, fold;
(d) For juice and fruit mash, whether volatile fruit flavor has been removed and, if so, whether the identical volatile fruit flavor has been restored; and
(e) For concentrated juice, total solids content before and after concentration.
Authorizing Statute
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Establishment and operation26 U.S.C. § 5511
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Imposition, rate, and attachment of tax26 U.S.C. § 5001