Subpart N. Subpart N—Removal, Return and Receipt of Wine

• Taxpaid Removals

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

• Transfer of Wine in Bond

  • SECTION § 24.280 - General.
  • SECTION § 24.281 - Consignor premises.
  • SECTION § 24.282 - Multiple transfers.
  • SECTION § 24.283 - Reconsignment.
  • SECTION § 24.284 - Consignee premises.

• Removals Without Payment of Tax

  • SECTION § 24.290 - Removal of wine as distilling material.
  • SECTION § 24.291 - Removal of wine for vinegar production.
  • SECTION § 24.292 - Exported wine.
  • SECTION § 24.293 - Wine for Government use.
  • SECTION § 24.294 - Destruction of wine.

• Return of Wine to Bond

  • SECTION § 24.295 - Return of wine to bond.

• Taxpaid Wine Operations

  • SECTION § 24.296 - Taxpaid wine operations.