-
1513-0002
26 U.S.C.
(a) Certain operations may be conducted only on bonded premises
Except as otherwise provided by law, operations as a distiller, warehouseman, or processor may be conducted only on the bonded premises of a distilled spirits plant by a person who is qualified under this subchapter.
(b) Establishment of distilled spirits plant
A distilled spirits plant may be established only by a person who intends to conduct at such plant operations as a distiller, as a warehouseman, or as both.
Each person shall, before commencing operations at a distilled spirits plant (and at such other times as the Secretary may by regulations prescribe), make application to the Secretary for, and receive notice of, the registration of such plant.
(2) Application required where new operations are added
No operation in addition to those set forth in the application made pursuant to paragraph (1) may be conducted at a distilled spirits plant until the person has made application to the Secretary for, and received notice of, the registration of such additional operation.
(3) Secretary may establish minimum capacity and level of activity requirements
The Secretary may by regulations prescribe for each type of operation minimum capacity and level of activity requirements for qualifying premises as a distilled spirits plant.
(4) Applicant must comply with law and regulations
No plant (or additional operation) shall be registered under this section until the applicant has complied with the requirements of law and regulations in relation to the qualification of such plant (or additional operation).
Each person required to file an application for registration under subsection (c) whose distilled spirits operations (or any part thereof) are not required to be covered by a basic permit under the Federal Alcohol Administration Act (27 U.S.C. secs. 203 and 204) shall, before commencing the operations (or part thereof) not so covered, apply for and obtain a permit under this subsection from the Secretary to engage in such operations (or part thereof). Subsections (b), (c), (d), (e), (f), (g), and (h) of section 5271 are hereby made applicable to persons filing applications and permits required by or issued under this subsection.
(2) Exceptions for agencies of a State or political subdivisions
Paragraph (1) shall not apply to any agency of a State or political subdivision thereof or to any officer or employee of any such agency, and no such agency, officer, or employee shall be required to obtain a permit thereunder.
(1) For penalty for failure of a distiller or processor to file application for registration as required by this section, see section 5601 (a)(2).
(2) For penalty for the filing of a false application by a distiller, warehouseman, or processor of distilled spirits, see section 5601 (a)(3).
(a) Requirements
No person shall—
(1) procure or use distilled spirits free of tax under the provisions of section 5214 (a)(2) or (3); or
(2) procure, deal in, or use specially denatured distilled spirits; or
(3) recover specially or completely denatured distilled spirits, until he has filed an application with and received a permit to do so from the Secretary.
(b) Form of application and permit
(1) The application required by subsection (a) shall be in such form, shall be submitted at such times, and shall contain such information, as the Secretary shall by regulations prescribe.
(2) Permits under this section shall, under such regulations as the Secretary shall prescribe, designate and limit the acts which are permitted, and the place where and time when such acts may be performed. Such permits shall be issued in such form and under such conditions as the Secretary may by regulations prescribe.
(c) Disapproval of application
Any application submitted under this section may be disapproved and the permit denied if the Secretary, after notice and opportunity for hearing, finds that—
(1) in case of an application to withdraw and use distilled spirits free of tax, the applicant is not authorized by law or regulations issued pursuant thereto to withdraw or use such distilled spirits; or
(2) the applicant (including, in the case of a corporation, any officer, director, or principal stockholder, and, in the case of a partnership, a partner) is, by reason of his business experience, financial standing, or trade connections, not likely to maintain operations in compliance with this chapter; or
(3) the applicant has failed to disclose any material information required, or made any false statement as to any material fact, in connection with his application; or
(4) the premises on which it is proposed to conduct the business are not adequate to protect the revenue.
(d) Changes after issuance of permit
With respect to any change relating to the information contained in the application for a permit issued under this section, the Secretary may by regulations require the filing of written notice of such change and, where the change affects the terms of the permit, require the filing of an amended application.
(e) Suspension or revocation
If, after notice and hearing, the Secretary finds that any person holding a permit issued under this section—
(1) has not in good faith complied with the provisions of this chapter or regulations issued thereunder; or
(2) has violated the conditions of such permit; or
(3) has made any false statement as to any material fact in his application therefor; or
(4) has failed to disclose any material information required to be furnished; or
(5) has violated or conspired to violate any law of the United States relating to intoxicating liquor, or has been convicted of any offense under this title punishable as a felony or of any conspiracy to commit such offense; or
(6) is, in the case of any person who has a permit under subsection (a)(1) or (a)(2), by reason of his operations, no longer warranted in procuring or using the distilled spirits or specially denatured distilled spirits authorized by his permit; or
(7) has, in the case of any person who has a permit under subsection (a)(2), manufactured articles which do not correspond to the descriptions and limitations prescribed by law and regulations; or
(8) has not engaged in any of the operations authorized by the permit for a period of more than 2 years;
such permit may, in whole or in part, be revoked or be suspended for such period as the Secretary deems proper.
Permits issued under this section, unless terminated by the terms of the permit, shall continue in effect until suspended or revoked as provided in this section, or until voluntarily surrendered.
Permits issued under this section, to use distilled spirits free of tax, to deal in, or use specially denatured distilled spirits, or to recover specially or completely denatured distilled spirits, shall be kept posted available for inspection on the premises covered by the permit.
The Secretary shall prescribe all necessary regulations relating to issuance, denial, suspension, or revocation, of permits under this section, and for the disposition of distilled spirits (including specially denatured distilled spirits) procured under permit pursuant to this section which remain unused when such permit is no longer in effect.
Any person establishing premises for the production, blending, cellar treatment, storage, bottling, packaging, or repackaging of untaxpaid wine (other than wine produced exempt from tax under section 5042), including the use of wine spirits in wine production, shall, before commencing operations, make application to the Secretary and file bond and receive permission to operate. Such premises shall be known as “bonded wine cellars”; except that any such premises engaging in production operations may, in the discretion of the Secretary, be designated as a “bonded winery”.
Any person bottling, packaging, or repackaging taxpaid wines shall, before commencing such operations, make application to the Secretary and receive permission to operate. Such premises shall be known as “tax-paid wine bottling houses.”
(a) Notice
Every brewer shall, before commencing or continuing business, file with the officer designated for that purpose by the Secretary a notice in writing, in such form and containing such information as the Secretary shall by regulations prescribe as necessary to protect and insure collection of the revenue.
(b) Bonds
Every brewer, on filing notice as provided by subsection (a) of his intention to commence business, shall execute a bond to the United States in such reasonable penal sum as the Secretary shall by regulation prescribe as necessary to protect and insure collection of the revenue. The bond shall be conditioned
(1) that the brewer shall pay, or cause to be paid, as herein provided, the tax required by law on all beer, including all beer removed for transfer to the brewery from other breweries owned by him as provided in section 5414;
(2) that he shall pay or cause to be paid the tax on all beer removed free of tax for export as provided in section 5053 (a), which beer is not exported or returned to the brewery; and
(3) that he shall in all respects faithfully comply, without fraud or evasion, with all requirements of law relating to the production and sale of any beer aforesaid. Once in every 4 years, or whenever required so to do by the Secretary, the brewer shall execute a new bond or a continuation certificate, in the penal sum prescribed in pursuance of this section, and conditioned as above provided, which bond or continuation certificate shall be in lieu of any former bond or bonds, or former continuation certificate or certificates, of such brewer in respect to all liabilities accruing after its approval. If the contract of surety between the brewer and the surety on an expiring bond or continuation certificate is continued in force between the parties for a succeeding period of not less than 4 years, the brewer may submit, in lieu of a new bond, a certificate executed, under penalties of perjury, by the brewer and the surety attesting to continuation of the bond, which certificate shall constitute a bond subject to all provisions of law applicable to bonds given pursuant to this section.
Every person, before commencing business as a manufacturer or importer of tobacco products or as an export warehouse proprietor, and at such other time as the Secretary shall by regulation prescribe, shall make application for the permit provided for in section 5713. The application shall be in such form as the Secretary shall prescribe and shall set forth, truthfully and accurately, the information called for on the form. Such application may be rejected and the permit denied if the Secretary, after notice and opportunity for hearing, find that—
(1) the premises on which it is proposed to conduct the business are not adequate to protect the revenue;
(2) the activity proposed to be carried out at such premises does not meet such minimum capacity or activity requirements as the Secretary may prescribe,[1] or
(3) such person (including, in the case of a corporation, any officer, director, or principal stockholder and, in the case of a partnership, a partner) is, by reason of his business experience, financial standing, or trade connections, not likely to maintain operations in compliance with this chapter, or has failed to disclose any material information required or made any material false statement in the application therefor.
27 U.S.C.
§ 204. Permits
(a) Who entitled thereto
The following persons shall, on application therefor, be entitled to a basic permit:
(1) Any person who, on May 25, 1935, held a basic permit as
distiller, rectifier, wine producer, or importer issued by an
agency of the Federal Government.
(2) Any other person unless the Secretary of the Treasury finds
(A) that such person (or in case of a corporation, any of its
officers, directors, or principal stockholders) has, within five
years prior to the date of application, been convicted of a felony
under Federal or State law or has, within three years prior to date
of application, been convicted of a misdemeanor under any Federal
law relating to liquor, including the taxation thereof; or (B) that
such person is, by reason of his business experience, financial
standing, or trade connections, not likely to commence operations
within a reasonable period or to maintain such operations in
conformity with Federal law; or (C) that the operations proposed to
be conducted by such person are in violation of the law of the
State in which they are to be conducted.
(b) Refusal of permit; hearing
If upon examination of any application for a basic permit the
Secretary of the Treasury has reason to believe that the applicant is
not entitled to such permit, he shall notify the applicant thereof and,
upon request by the applicant, afford him due notice and opportunity for hearing on the application. If the Secretary of the Treasury, after
affording such notice and opportunity for hearing, finds that the
applicant is not entitled to a basic permit hereunder, he shall by order deny the application stating the findings which are the basis for his order.
(c) Form of application
The Secretary of the Treasury shall prescribe the manner and form of all applications for basic permits (including the facts to be set forth therein) and the form of all basic permits, and shall specify in any basic permit the authority conferred by the permit and the conditions thereof in accordance with the provisions of this subchapter. To the extent deemed necessary by the Secretary of the Treasury for the efficient administration of this subchapter, separate applications and permits shall be required by the Secretary of the Treasury with respect to distilled spirits, wine, and malt beverages, and the various classes thereof, and with respect to the various classes of persons entitled to permits hereunder. The issuance of a basic permit under this subchapter shall not operate to deprive the United States of its remedy for any violation of law.
(d) Conditions
A basic permit shall be conditioned upon compliance with the
requirements of section 205 of this title (relating to unfair
competition and unlawful practices) and of section 206 of this title
(relating to bulk sales and bottling), with the twenty-first amendment
and laws relating to the enforcement thereof, and with all other Federal laws relating to distilled spirits, wine, and malt beverages, including taxes with respect thereto.
(e) Revocation, suspension, and annulment
A basic permit shall by order of the Secretary of the Treasury,
after due notice and opportunity for hearing to the permittee, (1) be
revoked, or suspended for such period as the Secretary of the Treasury
deems appropriate, if the Secretary finds that the permittee has
wilfully violated any of the conditions thereof, provided that for a
first violation of the conditions thereof the permit shall be subject to suspension only; or (2) be revoked if the Secretary finds that the
permittee has not engaged in the operations authorized by the permit for a period of more than two years; or (3) be annulled if the Secretary finds that the permit was procured through fraud, or misrepresentation, or concealment of material fact. The order shall state the findings which are the basis for the order.
(f) Service of orders
Orders of the Secretary with respect to any denial of application,
suspension, revocation, annulment, or other proceedings, shall be served (1) in person by any officer or employee of the Secretary designated by him or any internal revenue or customs officer authorized by the Secretary for the purpose, or (2) by mailing the order by registered mail, addressed to the applicant or respondent at his last known address in the records of the Secretary.
(g) Duration
A basic permit shall continue in effect until suspended, revoked, or annulled as provided herein, or voluntarily surrendered; except that (1) if leased, sold, or otherwise voluntarily transferred, the permit shall be automatically terminated thereupon, and (2) if transferred by
operation of law or if actual or legal control of the permittee is
acquired, directly or indirectly, whether by stock-ownership or in any
other manner, by any person, then such permit shall be automatically
terminated at the expiration of thirty days thereafter: Provided, That
if within such thirty-day period application for a new basic permit is
made by the transferee or permittee, respectively, then the outstanding
basic permit shall continue in effect until such application is finally
acted on by the Secretary of the Treasury.
(h) Appeal; procedure
An appeal may be taken by the permittee or applicant for a permit
from any order of the Secretary of the Treasury denying an application
for, or suspending, revoking, or annulling, a basic permit. Such appeal
shall be taken by filing, in the court of appeals of the United States
within any circuit wherein such person resides or has his principal
place of business, or in the United States Court of Appeals for the
District of Columbia, within sixty days after the entry of such order, a written petition praying that the order of the Secretary be modified or set aside in whole or in part. A copy of such petition shall be
forthwith transmitted by the clerk of the court to the Secretary, or any officer designated by him for that purpose, and thereupon the Secretary shall file in the court the record upon which the order complained of was entered, as provided in section 2112 of title 28. Upon the filing of such petition such court shall have exclusive jurisdiction to affirm, modify, or set aside such order, in whole or in part. No objection to the order of the Secretary shall be considered by the court unless such objection shall have been urged before the Secretary or unless there were reasonable grounds for failure so to do. The finding of the Secretary as to the facts, if supported by substantial evidence, shall be conclusive. If any party shall apply to the court for leave to adduce additional evidence, and shall show to the satisfaction of the court that such additional evidence is material and that there were reasonable grounds for failure to adduce such evidence in the proceeding before the Secretary, the court may order such additional evidence to be taken before the Secretary and to be adduced upon the hearing in such manner and upon such terms and conditions as to the court may seem proper. The Secretary may modify his findings as to the facts by reason of the additional evidence so taken, and he shall file with the court such modified or new findings, which, if supported by substantial evidence, shall be conclusive, and his recommendation, if any, for the modification or setting aside of the original order. The judgment and decree of the court affirming, modifying, or setting aside, in whole or in part, any such order of the Secretary shall be final, subject to review by the Supreme Court of the United States upon certiorari or certification as provided in section 1254 of title 28. The commencement of proceedings under this subsection shall, unless specifically ordered by the court to the contrary, operate as a stay of the Secretary's order.
(i) Limitation
No proceeding for the suspension or revocation of a basic permit for violation of any condition thereof relating to compliance with Federal law shall be instituted by the Secretary more than eighteen months after conviction of the violation of Federal law, or, if no conviction has been had, more than three years after the violation occurred; and no basic permit shall be suspended or revoked for a violation of any such condition thereof if the alleged violation of Federal law has been compromised by any officer of the Government authorized to compromise such violation.
(Aug. 29, 1935, ch. 814, title I, Sec. 104, formerly Sec. 4, 49 Stat.
978; 1940 Reorg. Plan No. III, Sec. 2, eff. June 30, 1940, 5 F.R. 2108,
54 Stat. 1232; June 25, 1948, ch. 646, Sec. 32(a), 62 Stat. 991; May 24, 1949, ch. 139, Sec. 127, 63 Stat. 107; Pub. L. 85-791, Sec. 14, Aug. 28, 1958, 72 Stat. 946; renumbered title I, Sec. 104, and amended Pub. L. 100-690, title VIII, Sec. 8001(a)(1), (2), (b)(2), (3), Nov. 18, 1988, 102 Stat. 4517, 4521.)
27 CFR
Sec. 1.25 General.
Applications for basic permits to engage in any of the operations
set forth in Sec. Sec. 1.20 to 1.22 must be made on TTB Form 5100.24,
or 5100.18, verified as required by Sec. 1.56, and will be accompanied
by such affidavits, documents, and other supporting data, as the
appropriate TTB officer may require. The application will include all
data, written statements, affidavits, documents, or other evidence
submitted in support of the application, or upon a hearing.
[T.D. ATF-416, 64 FR 49985, Sept. 15, 1999; T.D. ATF-416a, 64 FR 54776,
Oct. 8, 1999]
Sec. 18.21 General.
A person who desires to engage in the business of manufacturing
concentrate shall submit an application for registration on Form 27-G
(5520.3) and receive approval as provided in this part. All written
statements, affidavits, and other documents submitted in support of the
application or incorporated by reference are deemed a part thereof.
(Approved by the Office of Management and Budget under control number
1513-0006)
[T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996]
Sec. 19.151 General requirements for registration.
(a) Operations. Except as otherwise provided by law, operations as a distiller, warehouseman, or processor may be conducted only on the
bonded premises of a distilled spirits plant by a person qualified to
carry out such operations under this subpart.
(b) Establishment. A distilled spirits plant may be established only by a person who intends to conduct at such plant operations as a
distiller, as a warehouseman, or as both.
(c) Registration. Each person shall, before commencing operations at a distilled spirits plant, make application for and receive notice of registration of his plant with respect to such operations as provided in this part. Application for registration shall be made on Form 5110.41 to the appropriate TTB officer. Each application shall be executed under penalties of perjury, and all written statements, affidavits, and other documents submitted in support of the application or incorporated by reference shall be deemed to be a part thereof. The appropriate TTB officer may, in any instance where the outstanding notice of registration is inadequate or incorrect in any respect, require the filing of an application on Form 5110.41 to amend the notice of registration, specifying the respects in which amendment is required. Within 60 days after the receipt of such notice, the proprietor shall file such application.
(Sec. 201. Pub. L. 85-859, 72 Stat. 1349, as amended (26 U.S.C. 5172);
sec. 805(a), Pub. L. 96-39, 93 Stat. 275 (26 U.S.C. 5171))
[T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985]
Sec. 20.41 Application for industrial alcohol user permit.
Application for Permit, Form 5150.22
(a) Dealers. A person who desires to withdraw and deal in specially
denatured spirits shall, before commencing business, file an application on Form 5150.22 for, and obtain a permit, Form 5150.9.
(b) Users. A person who desires to withdraw and use or recover
specially denatured spirits shall, before commencing business, file an
application on Form 5150.22 for, and obtain a permit, Form 5150.9. The
provisions of this paragraph also apply to persons desiring to recover
denatured spirits from articles.
(c) Filing. All applications and necessary supporting documents, as
required by this subpart, shall be filed with the appropriate TTB officer. All data, written statements, certifications, affidavits, and other documents submitted in support of the application are considered a part of the application.
(1) Applications filed as provided in this section, shall be
accompanied by evidence establishing the authority of the officer or
other person to execute the application.
(2) A State, political subdivision thereof, or the District of
Columbia, may specify in the application that it desires a single permit authorizing the withdrawal and use of specially denatured spirits in a number of institutions under it control. In this instance, the application, Form 5150.22, or an attachment, shall clearly show the
method of distributing and accounting for the specially denatured
spirits to be withdrawn.
(d) Exceptions. (1) The proprietor of a distilled spirits plant
qualified under part 19 of this chapter, who sells specially denatured
spirits stored at the plant premises is not required to qualify as a
dealer under this part.
(2) A permittee who was previously qualified on the effective date
of this regulation shall not be required to requalify under this part.
[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985; 50 FR 20099, May 14, 1985]
Sec. 20.42 Data for application, Form 5150.22.
(a) Unless waived under Sec. 20.43, each application on Form
5150.22 shall include as applicable, the following information:
(1) Serial number and purpose for which filed.
(2) Name and principal business address.
(3) Based on the bona fide requirements of the applicant, the
estimated quantity of all formulations of specially denatured spirits,
in gallons, which will be procured during a 12-month period.
(4) Location, or locations where specially denatured spirits will be sold or used if different from the business address.
(5) Statement that specially denatured spirits will be stored in
accordance with the requirements of this part.
(6) For user applications, statement as to the intended use (e.g.,
cosmetics, external medicines, solvents, fuels, mouthwashes, laboratory
uses, inks, etc.) to be made of the specially denatured spirits, and
whether recovery, restoration, and redenaturation processes will be
used.
(7) Statement as to the type of business organization and of the
persons interested in the business, supported by the items of
information listed in Sec. 20.45.
(8) Listing of the principal equipment to be used in recovery
processes, including processing tanks, storage tanks, and equipment for
recovery, restoration, and redenaturation of denatured spirits
(including the serial number, kind, capacity, names and addresses of
manufacturer and owner of distilling apparatus along with intended use).
(9) List of trade names under which the applicant will conduct
operations, and the offices where these names are registered.
(10) Listing of the titles of offices, the incumbents of which are
responsible for the specially denatured spirits activities of the
business and are authorized by the articles of incorporation, the
bylaws, or the board of directors to act and sign on behalf of the
applicant.
(11) Other information and statements as the appropriate TTB officer may require to establish that the applicant is entitled to the permit. In the case of a corporation or other legal entity, the appropriate TTB officer may require information which establishes that the officers, directors and principal stockholders whose names are required to be furnished under Sec. 20.45 (a)(2) and (c) have not violated or conspired to violate any law of the United States relating to intoxicating liquor or have been convicted of any offense under Title 26, U.S.C., punishable as a felony or of any conspiracy to commit such offense.
(b) If any of the information required by paragraphs (a)(4) through
(a)(10) and any information which may be required under paragraph
(a)(11) of this section is on file with any appropriate TTB officer, the applicant may incorporate this information by reference by stating that the information is made a part of the application.
Sec. 22.41 Application for industrial alcohol user permit.
Application for Permit, Form 5150.22
(a) Users. Each person desiring to withdraw and use tax-free alcohol shall, before commencing business, file an application on Form 5150.22 for, and obtain a permit, Form 5150.9, except permittees who were previously qualified to withdraw and use tax-free alcohol on the
effective date of this regulation.
(b) Filing. All applications and necessary supporting documents, as
required by this subpart, shall be filed with the appropriate TTB
officer. All data, written statements, affidavits, and other documents
submitted in support of the application are considered a part of the
application.
(1) Applications filed as provided in this section, shall be
accompanied by evidence establishing the authority of the officer or other person to execute the application.
(2) A State, political subdivision thereof, or the District of
Columbia, may specify in the application that it desires a single permit authorizing the withdrawal and use of tax-free alcohol in a number of institutions under its control. In this instance, the application, Form 5150.22, or an attachment, shall clearly show the method of distributing and accounting for the tax-free alcohol to be withdrawn.
Sec. 22.42 Data for application, Form 5150.22.
(a) Unless waived under Sec. 22.43, each application on Form
5150.22 shall include as applicable, the following information:
(1) Serial number and purpose for which filed.
(2) Name and principal business address.
(3) Based on the bona fide requirements of the applicant, the
estimated quantity of tax-free alcohol in proof gallons, which will be
procured during a 12-month period (one calendar year).
(4) Location, or locations where tax-free alcohol is to be used, if
different from the business address.
(5) Statement showing the specific manner in which, or purposes for
which, tax-free alcohol will be withdrawn and used.
(6) Statement that tax-free alcohol will be stored in accordance
with the requirements of this part.
(7) Statement as to the type of business organization and of the
persons interested in the business, supported by the items of
information listed in Sec. 22.45.
(8) Listing of the principal equipment for the recovery and
restoration of alcohol (including the serial number, kind, capacity,
name and address of manufacturer, and name and address of owner if
different from applicant).
(9) List of any trade name(s) under which the applicant will conduct operations, and the offices where these names are registered.
(10) Listing of the titles of offices, the incumbents of which are
responsible for the tax-free alcohol activities of the business and are
authorized by the articles of incorporation, the bylaws, or the board of directors to act and sign on behalf of the applicant.
(11) Other information and statements as the appropriate TTB officer may require to establish that the applicant is entitled to the permit. In the case of a corporation or other legal entity the appropriate TTB officer may require information which establishes that the officers, directors and principal stockholders whose names are required to be furnished under Sec. 22.45 (a)(2) and (c) have not violated or conspired to violate any law of the United States relating to intoxicating liquor or have been convicted of any offense under Title 26, U.S.C., punishable as a felony or of any conspiracy to commit such offense.
(b) If any of the information required by paragraphs (a)(4) through
(a)(10) of this section is on file with any appropriate TTB officer, the applicant may incorporate this information by reference by stating that the information is made a part of the application.
Sec. 24.105 General.
A person desiring to establish a bonded winery, bonded wine cellar
or taxpaid wine bottling house shall file an application on TTB F
5120.25, Application to Establish and Operate Wine Premises. Approval of TTB F 5120.25 will constitute authorization for the proprietor to
operate. The premises may not be used for the conduct of operations
under this part unless the proprietor has a valid approved application
for the operations. The application will be executed under the penalties of perjury and all written statements, affidavits, and any document incorporated by reference will be considered a part of the application. In any instance where a bond is required to be given or a permit obtained to engage in an operation, the currently approved application will not be valid with respect to that operation if the bond or permit is no longer in effect. In this case, the proprietor shall again file an application and obtain approval before engaging in operations at the wine premises. A new application is not required when a strengthening bond is filed pursuant to Sec. 24.153 or a new bond or superseding bond is filed pursuant to Sec. 24.154. The appropriate TTB officer may require the filing of a new or an amended application in any instance where the currently approved application is inadequate or incorrect in any respect. (August 16, 1954, Ch. 736, 68A Stat. 749, as amended (26 U.S.C. 6065); sec. 201, Pub. L. 85-859, 72 Stat. 1379, as amended, 1392, as amended (26 U.S.C. 5356, 5511))
(Approved by the Office of Management and Budget under control number
1513-0009)
[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409,
64 FR 13683, Mar. 22, 1999]
Sec. 24.106 Basic permit requirements.
Any person intending to engage in the business of producing or
blending wine or purchasing wine for resale at wholesale is required
under the Federal Alcohol Administration Act, as amended (49 Stat. 978;
27 U.S.C. 203) to obtain a basic permit. A State, a political
subdivision of a State, or officers or employees of a State or political subdivision acting in their official capacity are exempted from this requirement. The issuance of a basic permit under the Act is governed by regulations in 27 CFR part 1. Where a basic permit is required to engage in an operation, an application for a basic permit will be filed at the time of filing an original or amended application on TTB F 5120.25. Operations requiring a basic permit may not be conducted until the basic permit application is approved. No Wine Producer's and Blender's Basic Permit or Wine Blender's Basic Permit is required for a bonded wine cellar established only for the purpose of storing untaxpaid wine even though an approved application, TTB F 5120.25, and bond are required. (Sec. 201, Pub. L. 85-859, 72 Stat. 1378, as amended (26 U.S.C. 5351))
(Approved by the Office of Management and Budget under control number
1513-0009)
[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409,
64 FR 13685, Mar. 22, 1999]
Sec. 24.107 Designation as a bonded winery.
Bonded wine premises which will be used for the production of wine
or for production processes involving the use of wine will be designated a bonded winery unless the proprietor applies for a bonded wine cellar designation. If the proprietor of a bonded wine premises designated as a bonded winery does not engage in wine production operations, the appropriate TTB officer may notify the proprietor that the designation of the premises is changed from a bonded winery to a bonded wine cellar. (Sec. 201, Pub. L. 85-859, 72 Stat. 1378, as amended (26 U.S.C. 5351))
(Approved by the Office of Management and Budget under control number
1513-0009)
[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409,
64 FR 13683, Mar. 22, 1999]
Sec. 24.108 Bonded wine warehouse application.
A warehouse company or other person desiring to establish a bonded
wine warehouse on bonded wine premises for storing wine or allied
products for credit purposes shall file an application, in letter form,
with the appropriate TTB officer. The name and address of the applicant
and of the bonded wine premises, and the approximate area and storage
capacity (in gallons) of the bonded wine warehouse, will be stated in
the application. The application will be accompanied by a signed
statement from the proprietor of the bonded wine premises requesting the establishment of the warehouse, and the consent of the surety of the bond for the bonded wine premises. (Sec. 201, Pub. L. 85-859, 72 Stat. 1379, as amended (26 U.S.C. 5353))
(Approved by the Office of Management and Budget under control number
1513-0009)
[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409,
64 FR 13683, Mar. 22, 1999]
Sec. 24.109 Data for application.
The TTB F 5120.25 is prepared in accordance with the instructions on the form and will include the following, as applicable:
(a) Serial number;
(b) Name and principal business address of the applicant and the
address of the wine premises if different from the business address;
(c) Statement of the type of business organization and of each
person having an interest in the business, supported by the items of
information listed in Sec. 24.110;
(d) Indicate whether the application is for the purpose of
establishing a bonded winery, bonded wine cellar, or taxpaid wine
bottling house. Also, indicate whether a taxpaid wine premises is to be
established if the application is for a bonded winery or bonded wine
cellar;
(e) List of the offices, the incumbents of which are authorized by
the articles of incorporation or the board of directors to act on behalf of the proprietor or to sign the applicant's name;
(f) Description of the premises (see Sec. 24.111);
(g) Trade names (see Sec. 24.112);
(h) Description of spirits operations;
(i) With respect to wine premises to which the application relates,
a list of the applicant's basic permits and bonds (including those filed with the application) showing the name of the surety for each bond;
(j) Description of volatile fruit-flavor concentrate operations (see Sec. 24.113); and
(k) If other operations not specifically authorized by this part are to be conducted on wine premises, a description of the operations, a list of the premises, and a statement as to the relationship, if any, of the operation to wine operations on wine premises. If any of the
information required by paragraph (c) of this section is on file with
the appropriate TTB officer in connection with any other premises
operated by the applicant, that information, if accurate and complete,
may be incorporated by reference and made a part of the application. In
this case, the name, address, and if any, registry number of the
premises where the information is filed will be stated in the
application. The applicant shall, when required by the appropriate TTB
officer, furnish as part of the application, additional information as
may be necessary to determine whether the application should be
approved. If any of the submitted information changes during the pending application, the applicant shall immediately notify the appropriate TTB officer of the revised information. (Sec. 201, Pub. L. 85-859, 72 Stat. 1379, as amended, 1392, as amended (26 U.S.C. 5356, 5361, 5511))
(Approved by the Office of Management and Budget under control number
1513-0009)
[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409,
64 FR 13685, Mar. 22, 1999]
Sec. 24.110 Organizational documents.
The supporting information required by paragraph (c) of Sec.
24.109, includes, as applicable, copies of:
(a) Corporate documents. (1) Corporate charter or a certificate of
corporate existence or incorporation.
(2) List of the directors and officers, showing their names and
addresses.
(3) Certified extracts or digests of minutes of meetings of the
board of directors, authorizing certain individuals to sign for the
corporation.
(4) Statement showing the number of shares of each class of stock or other evidence of ownership, authorized and outstanding, and the voting rights of the respective owners or holders of stock.
(b) Articles of partnership. True copies of the articles of
partnership, if any, and of the certificate of partnership or
association.
(c) Statement of interest. (1) Names and addresses of the 10 persons having the largest ownership or other interest in each of the classes of stock in the corporation, or other legal entity, and the nature and amount of the stockholding or other interest of each, whether the interest appears in the name of the interested party or in the name of another party. If a corporation is wholly-owned or controlled by another corporation, those persons of the parent corporation who meet the above standards are considered to be the persons interested in the business of the subsidiary, and the names thereof need to be furnished only upon the request of the appropriate TTB officer.
(2) In the case of an individual owner or partnership, the name and
address of each person interested in the wine premises, whether the
interest appears in the name of the interested party or in the name of
another for that person.
(d) Availability of additional corporate documents. The originals of documents required to be submitted under this section and additional
documents that may be required by the appropriate TTB officer (such as
articles of incorporation, bylaws, and any certificate issued by a State authorizing operations) must be made available to any appropriate TTB officer upon request. (Sec. 201, Pub. L. 85-859, 72 Stat. 1379, as
amended (26 U.S.C. 5356))
(Approved by the Office of Management and Budget under control number
1513-0009)
[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409,
64 FR 13683, 13685, Mar. 22, 1999]
Sec. 25.61 General requirements for notice.
Original Qualification
(a) Establishment. Operations as a brewer may be conducted only by a person who has given notice as a brewer under this subpart. A person may not commence the business of a brewer until the appropriate TTB officer approves the brewery and the brewer's notice, including all documents made part of that notice.
(b) Brewer's Notice, Form 5130.10. Each person must, before
commencing business as a brewer, give notice on Form 5130.10. Each
person continuing business as a brewer as provided in Sec. 25.71 must
give notice on Form 5130.10. Each notice will be executed under
penalties of perjury, and all written statements, affidavits, and other
documents submitted in support of the notice will be made part of the
notice.
(c) Additional information. The appropriate TTB officer may at any
time require the brewer to furnish, as part of the notice, additional
information which is necessary to protect and insure collection of the
revenue.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (26 U.S.C. 5401))
[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-437, 66
FR 5479, Jan. 19, 2001]
Sec. 25.62 Data for notice.
(a) Required information. The brewer shall prepare the notice on
Form 5130.10 and shall include the following information:
(1) Serial number.
(2) Purpose for which filed.
(3) Name and principal business address of the brewer and the
location of the brewery if different from the business address.
(4) Statement of the type of business organization and of the
persons interested in the business, supported by the information listed
in Sec. 25.66.
(5) Description of brewery, as specified in Sec. 25.68.
(6) A list of trade names which the brewer intends to use in doing
business or in packaging beer.
(7) [Reserved]
(8) The name and address of the owner of the land or buildings
comprising the brewery, and of any mortgagee or other encumbrancer of
the land or buildings comprising the brewery.
(9) The 24-hour cycle of operations at the brewery which is to be
the brewer's business day.
(10) The process by which the brewer intends to render beer unfit
for beverage use when beer is to be removed for use in manufacturing
under Sec. Sec. 25.191-25.192.
(11) Statement showing ownership or controlling interests in other
breweries which will establish eligibility for the transfer of beer
without payment of tax between breweries of the same ownership, as
authorized in Sec. 25.181.
(12) The date of the notice and the name and signature of the brewer or person authorized to sign on behalf of the brewer.
(b) Incorporation by reference. If any of the information required
by paragraph (a)(4) of this section is on file with an TTB office in
connection with the qualification of any other premises operated by the
brewer, that information, if accurate and complete, may be incorporated
into the brewer's notice by reference.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (26 U.S.C. 5401))
[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. TTB-21, 70
FR 237, Jan. 3, 2005]
Sec. 25.71 Amended or superseding notices.
(a) Requirement for amended notice. (1) When there is a change with
respect to the information shown in the Brewer's Notice, Form 5130.10,
the brewer shall within 30 days of the change (except as otherwise
provided in this subpart) submit an amended notice setting forth the new information. Changed notices will be submitted in skeleton form, with unchanged items marked ``No change since Form 5130.10, Serial No. ----
--.''
(2) The appropriate TTB officer may require immediate filing of an
amended Form 5130.10 if the accuracy of existing documents has been
affected by any change.
(b) Requirement for superseding notice. (1) The appropriate TTB
officer may require a brewer to file a new and complete notice,
superseding those previously filed, in conjunction with the filing of a
new bond. This superseding notice will become effective on the date of
the brewer's bond or on the date of the brewer's bond continuation
certificate.
(2) If the information required by Sec. 25.62(a) (4), (5), (6),
(7), (9), and (10) is on file as part of an approved Form 5130.10 and is current, the brewer may incorporate by reference those documents as part of any superseding notice.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (26 U.S.C. 5401))
Sec. 40.41 Forms prescribed.
(a) The appropriate TTB officer is authorized to prescribe all forms required by this part. All of the information called for in each form shall be furnished as indicated by the headings on the form and the instructions on or pertaining to the form. In addition, information called for in each form shall be furnished as required by this part. When a return, form, claim, or other document called for under this part is required by this part, or by the document itself, to be executed under penalties of perjury, it shall be executed under penalties of perjury.
(b) Forms prescribed by this part are available for printing through the TTB Web site (http://www.ttb.gov) or by mailing a request to the Alcohol and Tobacco Tax and Trade Bureau, National Revenue Center, 550 Main Street, Room 1516, Cincinnati, OH 45202.
(5 U.S.C. 552(a) (80 Stat. 383, as amended))
[T.D. ATF-92, 46 FR 46921, Sept. 23, 1981, as amended by T.D. ATF-232,
51 FR 28080, Aug. 5, 1986; T.D. ATF-243, 52 FR 43194, Dec. 1, 1986; T.D. ATF-372, 61 FR 20725, May 8, 1996; T.D. TTB-44, 71 FR 16949, Apr. 4, 2006]
Sec. 40.61 Qualification--General.
(a) Who must qualify. Every person who produces tobacco products
except for his or her own personal consumption or use, shall qualify as
a manufacturer of tobacco products in accordance with the provisions of
this part.
(b) Minimum manufacturing and activity requirements. A permit to
manufacture tobacco products will only be granted to those persons whose principal business activity under such permit will be the original manufacture of tobacco products. A permit will not be granted to any person whose principal activity under such permit will be to receive or transfer tobacco products in bond. As a minimum activity requirement, in order to qualify for a permit, the quantity of tobacco products manufactured under the permit must exceed the quantity to be transferred or received in bond under the permit. For the purposes of this section, repackaging or relabeling activities alone do not qualify as a manufacturing activity.
[T.D. ATF-421, 64 FR 71923, Dec. 22, 1999]
Sec. 40.62 Application for permit.
Every person, before commencing business as a manufacturer of
tobacco products as defined in Sec. 40.11, shall make application for,
and obtain, the permit provided in Sec. 40.75, covering operations at each proposed factory. Such application shall be made on Form 2093, in duplicate, to the appropriate TTB officer. All documents required under this part to be furnished with such application shall be made a part thereof. Where the applicant for a permit under this section holds a permit or permits authorizing the production of any tobacco products at premises to be covered by the permit applied for, the applicant shall surrender such permit or permits for cancellation, upon the issuance of the permit applied for.
(72 Stat. 1421; 26 U.S.C 5712)
Sec. 40.73 Additional information.
The appropriate TTB officer may require such additional information
as he may deem necessary to determine whether the applicant is entitled
to a permit under the provisions of this part. The applicant shall, when required by the appropriate TTB officer, furnish as a part of his
application for such permit such additional information as may be
necessary for the appropriate TTB officer to determine whether the
applicant is entitled to a permit.
Sec. 40.74 Investigation of applicant.
As the appropriate TTB officer deems necessary he will cause inquiry or investigation to be made to verify the information furnished in connection with an application for permit and to ascertain whether the applicant is, by reason of his business experience, financial standing, and trade connections, likely to maintain operations in compliance with 26 U.S.C. chapter 52, and regulations thereunder; whether such person has disclosed all material information required or made any material false statement in the application for such permit; and whether the premises on which it is proposed to establish the factory are adequate to protect the revenue. If the appropriate TTB officer has reason to believe that the applicant is not entitled to a permit, he shall promptly give the applicant notice of the contemplated disapproval of his application and opportunity for hearing thereon in accordance with part 71 of this chapter, which part (including the provisions relating to the recommended decision and to appeals) is applicable to such proceedings. If, after such notice and opportunity for hearing, the appropriate TTB officer finds that the applicant is not entitled to a permit, he shall, by order stating the findings on which his decision is based, deny the permit.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1421, as amended (26 U.S.C. 5713))
[26 FR 8174, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-48, 44 FR 55854, Sept. 28, 1979; T.D. ATF-463,
66 FR 42734, Aug. 15, 2001]
Sec. 44.81 Persons required to qualify.
Source: 25 FR 4716, May 28, 1960, unless otherwise noted.
Redesignated at 40 FR 16835, Apr. 15, 1975.
Every person who intends to engage in business as an export
warehouse proprietor, as defined in this part, shall qualify as such in
accordance with the provisions of this part.
(72 Stat. 1421; 26 U.S.C. 5711, 5712, 5713)
Sec. 44.82 Application for permit.
Every person, before commencing business as an export warehouse
proprietor, must apply on TTB Form 2093 (5200.3) and obtain the permit
provided for in Sec. 44.93. All documents required under this part to
be furnished with such application shall be made a part thereof.
(72 Stat. 1421; 26 U.S.C. 5712)
[25 FR 4716, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
as amended by T.D. ATF-480, 67 FR 30801, May 8, 2002]
Sec. 44.91 Additional information.
The appropriate TTB officer may require such additional information
as may be deemed necessary to determine whether the applicant is
entitled to a permit. The applicant shall, when required by the
appropriate TTB officer, furnish as a part of his application for permit such additional information as may be necessary for the appropriate TTB officer to determine whether the applicant is entitled to a permit.
Sec. 44.92 Investigation of applicant.
The appropriate TTB officer shall promptly cause such inquiry or
investigation to be made, as he deems necessary, to verify the
information furnished in connection with an application for permit and
to ascertain whether the applicant is, by reason of his business
experience, financial standing, and trade connections, likely to
maintain operations in compliance with 26 U.S.C. chapter 52, and
regulations thereunder; whether such person has disclosed all material
information required or made any material false statement in the
application for such permit; and whether the premises on which it is
proposed to establish the export warehouse are adequate to protect the
revenue. If the appropriate TTB officer has reason to believe that the
applicant is not entitled to a permit, he shall promptly give the
applicant notice of the contemplated disapproval of his application and
opportunity for hearing thereon in accordance with part 71 of this
chapter, which part (including the provisions relating to the recommended decision and to appeals) is made applicable to such
proceedings. If, after such notice and opportunity for hearing, the
appropriate TTB officer finds that the applicant is not entitled to a
permit, he shall, by order stating the findings on which his decision is based, deny the permit.
(72 Stat. 1421; 26 U.S.C. 5712)
[25 FR 4716, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
and amended by T.D. ATF-48, 44 FR 55856, Sept. 28, 1979; T.D. ATF-463,
66 FR 42734, Aug. 15, 2001]
| File Type | application/msword |
| File Title | 1513-0002 |
| Author | TTB |
| Last Modified By | TTB |
| File Modified | 2009-01-08 |
| File Created | 2009-01-07 |