Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.24.225 General

The proprietor of a bonded wine premises may withdraw and receive spirits without payment of tax from the bonded premises of a distilled spirits plant for uses as are authorized in this part. Wine spirits produced in the United States may be added to natural wine on bonded wine premises if both the wine and the spirits are produced from the same kind of fruit. In the case of natural still wine or natural still hard cider, wine spirits may be added in any State only to wine produced by fermentation on bonded wine premises located within the same State. If wine has been ameliorated, wine spirits may be added (whether or not wine spirits were previously added) only if the wine contains not more than 14 percent of alcohol by volume derived from fermentation. Spirits other than wine spirits may be received, stored and used on bonded wine premises only for the production of nonbeverage wine and nonbeverage wine products. Wooden storage tanks used for the addition of spirits may be used for the baking of wine.

(Authority:  Sec. 201, Pub.L. 85–859 and Sec. 455, Pub.L. 98–369, 72 Stat. 1381–1384, as amended (26 U.S.C. 5214, 5366, 5373, 5382, 5383))