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Current as of January 02, 2025 | Updated by Findlaw Staff
(a) Deposit of spirits into storage account. A proprietor may receive bulk spirits into the storage account:
(1) From the production facilities of the same plant;
(2) By transfer in bond from another plant;
(3) From customs custody without payment of tax; or
(4) By return to bulk storage.
(b) Deposit of wine into storage account. A proprietor may receive bulk wine into the storage account:
(1) By transfer in bond from a bonded wine cellar; or
(2) By transfer in bond from another distilled spirits plant.
(c) Storage. A proprietor may store spirits or wines in packages, tanks or portable bulk containers in the storage account on the bonded premises. If stored in portable containers, the containers must be kept so that they can be readily inspected or inventoried by TTB officers.
(Authority: 26 U.S.C. 5201, 5202, 5211, 5212, 5231, 5232, 5601)
Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.19.322 Receipt and storage of bulk spirits and wines - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-19-322/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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