Internal Revenue Code

Establishment

Application

Bonds

Export bonds

New or renewed bonds

Other provisions relating to bonds

Premises of distilled spirits plants

Registration of stills

Signs

Distilled spirits for fuel use

Cross references

Regulation of operations

Supervision of operations

Entry and examination of premises

Gauging

Containers

Records and reports

Permits

Bonds

Sale, use, and recovery of denatured distilled spirits

Applicability of other laws

Records and reports

General

General

Detention of containers

Production and use of distilled spirits for experimental research

Withdrawal of distilled spirits from customs custody free of tax for use of the United States

Special applicability of certain provisions

Bonded wine cellar

Taxpaid wine bottling house

Bonded wine warehouse

Bond

General provisions relating to bonds

Application

Premises

Bonded wine cellar operations

Removals of wine from bonded wine cellars

Taxpaid wine bottling house operations

Wine imported in bulk

Segregation of operations

Supervision

Records

Gauging and marking

Inventories

Losses

Insurance coverage, etc.

Sampling

Wine spirits

Natural wine

Cellar treatment of natural wine

Amelioration and sweetening limitations for natural grape wines

Amelioration and sweetening limitations for natural fruit and berry wines

Specially sweetened natural wines

Special natural wines

Agricultural wines

Designation of wines

Exemption from distilled spirits taxes

Definitions

Qualifying documents

Definitions

Cross references

Use of brewery

Removal of beer in containers or by pipeline

Brewers procuring beer from other brewers

Transfer of beer between bonded facilities

Records and returns

Definitions of package and packaging

Pilot brewing plants

Beer imported in bulk

Establishment

Qualification

Construction and equipment

Operation

Applicability of provisions of this chapter

Establishment and operation

Control of products after manufacture

General provisions relating to bonds

Installation of meters, tanks, and other apparatus

Supervision of premises and operations

Pilot operations

Records, statements, and returns

Regulations

Officers and agents authorized to investigate, issue search warrants, and prosecute for violations

Authority of enforcement officers

Determinations

Other provisions applicable

Exemptions to meet the requirements of the national defense

Exemptions from certain requirements in cases of disaster

Criminal penalties

Penalty for tax fraud by distiller

Penalty relating to records, returns, and reports

Penalties relating to marks, brands, and containers

Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered

Penalty relating to containers of distilled spirits

Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles

Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding

Destruction of unregistered stills, distilling apparatus, equipment, and materials

Disposal of forfeited equipment and material for distilling

Release of distillery before judgment

Forfeiture of taxpaid distilled spirits remaining on bonded premises

Forfeiture of distilled spirits not closed, marked, or branded as required by law

Burden of proof in cases of seizure of spirits

Property subject to forfeiture

Penalty and forfeiture for violation of laws and regulations relating to wine

Penalty for alteration of wine labels

Cross reference

Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

Penalty for failure of brewer to comply with requirements and to keep records and file returns

Forfeiture for flagrant and willful removal of beer without taxpayment

Penalty for unlawful production or removal of beer

Penalty for intentional removal or defacement of brewer’s marks and brands

Penalty relating to signs

Penalty for breaking locks or gaining access

Penalty and forfeiture for removal of liquors under improper brands

Penalties relating to the payment and collection of liquor taxes

Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws

Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter

Penalty for offenses not specifically covered

Disposition and release of seized property

Definition of the term “person”