Code of Federal Regulations · Section
§ 24.193 — Conversion Into Still Wine Or Still Hard Cider
27 C.F.R. § 24.193
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Effervescent wine may be dumped for use as still wine or still hard cider. The dumping process will allow the loss of carbon dioxide remaining in the wine.
Authorizing Statute
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Imposition and rate of tax26 U.S.C. § 5041
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Definitions31 U.S.C. § 9301