Code of Federal Regulations · Section
§ 24.305 — Sweetening Record
27 C.F.R. § 24.305
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A proprietor who sweetens natural wine with sugar or juice (unconcentrated or concentrated) under the provisions of this part shall maintain a record of sweetening by transaction date. The record will contain the following:
(a) The gallons and degrees Brix of the wine before sweetening;
(b) If concentrate is used, the degrees Brix of the concentrate;
(c) If sugar or juice, or both, are used, the gallon equivalent that would be required to sweeten the volume of wine to its maximum authorized total solids content;
(d) The quantity of sugar or juice used for sweetening; and
(e) The gallons and degrees Brix of the wine produced by sweetening.
Authorizing Statute
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Records26 U.S.C. § 5367
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Definitions31 U.S.C. § 9301