Subpart C. Subpart C—Administrative and Miscellaneous Provisions

• Authorities

  • SECTION § 24.19 - Delegations of the Administrator.
  • SECTION § 24.20 - Forms prescribed.
  • SECTION § 24.21 - Modified forms.
  • SECTION § 24.22 - Alternate method or procedure.
  • SECTION § 24.25 - Emergency variations from requirements.
  • SECTION § 24.26 - Authority to approve.
  • SECTION § 24.27 - Segregation of operations.
  • SECTION § 24.28 - Installation of meters, tanks, and other apparatus.
  • SECTION § 24.29 - Claims.
  • SECTION § 24.30 - Supervision.
  • SECTION § 24.31 - Submission of forms and reports.
  • SECTION § 24.32 - Records.
  • SECTION § 24.35 - Right of entry and examination.
  • SECTION § 24.36 - Instruments and measuring devices.
  • SECTION § 24.37 - Samples for the United States.

• Facilities and Assistance

  • SECTION § 24.40 - Gauging and measuring.
  • SECTION § 24.41 - Office facilities.

• Employer Identification Number

  • SECTION § 24.45 - Use on returns.
  • SECTION § 24.46 - Application.
  • SECTION § 24.47 - Execution of IRS Form SS-4.

• Dealer Registration and Recordkeeping

  • SECTION § 24.50 - [Reserved]
  • SECTION § 24.51 - Definitions.
  • SECTION § 24.52 - Dealer registration.
  • SECTION § 24.53 - Amending the dealer registration.
  • SECTION § 24.54 - Dealer records.

• Assessments

  • SECTION § 24.60 - General.
  • SECTION § 24.61 - Assessment of tax.
  • SECTION § 24.62 - Notice.

• Claims

  • SECTION § 24.65 - Claims for wine or spirits lost or destroyed in bond.
  • SECTION § 24.66 - Claims on wine returned to bond.
  • SECTION § 24.67 - Other claims.
  • SECTION § 24.68 - Insurance coverage.
  • SECTION § 24.69 - Filing of claims.
  • SECTION § 24.70 - Claims for credit of tax.

• Tax Exempt Wine

  • SECTION § 24.75 - Wine for personal or family use.
  • SECTION § 24.76 - Tax exempt cider.
  • SECTION § 24.77 - Experimental wine.

• Formulas

  • SECTION § 24.80 - General.
  • SECTION § 24.81 - Filing of formulas.
  • SECTION § 24.82 - Samples.

• Essences

  • SECTION § 24.85 - Essences.
  • SECTION § 24.86 - Essences produced on wine premises.
  • SECTION § 24.87 - Essences made elsewhere.

• Conveyance of Wine or Spirits on Wine Premises

  • SECTION § 24.90 - Taxpaid products.
  • SECTION § 24.91 - Conveyance of untaxpaid wine or spirits.
  • SECTION § 24.92 - Products in customs custody.

• Samples

  • SECTION § 24.95 - General.
  • SECTION § 24.96 - Use off premises.
  • SECTION § 24.97 - Use on premises.