Abatement
Relief from a liability that has been assessed.

Added brandy
Brandy or wine spirits for use in fortification of wine as permitted by internal revenue law.

Adjacent
Adjoining.

Age
Distilled Spirits:  The period during which, after distillation and before bottling, distilled spirits have been stored in oak containers.  ”Age'' for bourbon whisky, rye whisky, wheat whisky, malt whisky, or rye malt whisky, and straight whiskies other than straight   corn whisky, means the period the whisky has been stored in charred new oak containers.

Agricultural wine
Wine made from suitable agricultural products other than the juice of grapes, berries, or other fruits.

Alcohol for fuel
1. Fuel alcohol.
2. Distilled spirits that have been rendered unfit for beverage use at an alcohol fuel plant.

Alcoholic beverage
This includes any beverage in liquid form which contains not less than one-half of one percent (0.5%) alcohol by volume and is intended for human consumption.

Alcoholic flavoring materials
Distilled Spirits: Any nonbeverage product on which drawback has been or will be claimed under 26 U.S.C. 5131-5134 or flavors imported free of tax which are unfit for beverage purposes.  The term includes eligible flavors but does not include flavorings or
flavoring extracts manufactured on the bonded premises of a distilled spirits plant (DSP) as an intermediate product.

Alternation of premises
Multiple operations alternating the equipment and premises operated by the same person (i.e., Bonded Wine Premises/DSP/Brewery /Taxpaid Wine Bottling House).

Alternation of proprietors
Multiple persons alternating the use of/sharing bonded premises and equipment.

Amelioration
The addition to juice or natural wine before, during, or after fermentation of either water or pure dry sugar, or a combination of water and sugar, to adjust the acid level.

“Appropriate TTB officer”
An officer or employee of the Alcohol and Tobacco Tax and Trade Bureau (TTB) authorized to perform any functions relating to the administration or enforcement of parts by TTB Orders, Delegation of the Administrator's Authorities in Title 27 of

Articles
A product, containing denatured spirits, which was manufactured under 27 CFR part 20 or part 19.

Artificially Carbonated Wine
Effervescent wine artificially charged with carbon dioxide and containing more than 0.392 grams of carbon dioxide per 100 milliliters.

Assessment
An action that establishes a tax liability.

Balling
The percent by weight of dissolved solids at 60º F present in wort and beer, usually determined by a balling saccharometer.

Banking day
Any day during which a bank is open to the public for carrying on substantially all of its banking functions.

Barrel
1. For Beer only: When used as a unit of measure, the quantity equal to 31 U.S. gallons.
2. When used as a container, a consumer package or keg containing a quantity of beer listed in Sec. 25.156, or other size authorized by the appropriate TTB officer.

Basic permit
A document issued under the Federal Alcohol Administration Act authorizing a person to engage in activities at a particular location.

Beer
Beer, ale, porter, stout, and other similar fermented beverages (including saké and similar products) of any name or description containing one-half of one percent (0.5%) or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any substitute for malt.

Blend
For wine:  the mixing together of wines of two or more tax classes.

Blended whisky
Blended whisky is a mixture which contains straight whisky or a blend of straight whiskies at not less than 20 percent on a proof gallon basis, excluding alcohol derived from added harmless coloring, flavoring or blending materials, and, separately, or in combination, whisky or neutral spirits.

Blended wine
1. In bond: wines of different tax classes mixed together; a reportable activity on the operational report.
2. Taxpaid: wines of the same tax class, but different national origins, mixed together as specified in 27 CFR 24.296.

Bond
An insurance agreement pledging surety for financial loss.

Bonded premises
An area or dwelling confined to the stipulations of the bond.

1. For Wine:  Premises established under the provisions of 27 CFR Part 24 on which operations in untaxpaid wine are authorized to be conducted.
2. For Distilled Spirits:  The premises of a distilled spirits plant, or part thereof, as described in the application for registration, on which distilled spirits operations defined in 26 U.S.C. 5002 are authorized to be conducted.
3. For Beer: The premises of a brewery as described in the Brewer’s Notice on which operations defined in 26 U.S.C. 5411 are authorized to be conducted

Bonded winery (BW)
Premises established under the provisions of 27 CFR 24.107 on which wine production operations are conducted and other authorized operations may be conducted.

Bonded Wine Cellar (BWC):
Premises established under the provisions of Part 24, other than for the production of wine.

Bonded Wine Premises: 
Premises established under the provisions of Part 24 on which untaxpaid wine operations are authorized to be conducted.

Bottle
1. For Wine: A container four liters or less in capacity, regardless of the material from which it is made, used to store wine or to remove wine from the wine premises.
2. For Distilled Spirits: Any container, irrespective of the material from which it is made, used for the sale of distilled spirits at retail.
3. For Beer: A bottle, can, or similar container.

Bottler
1. For Wine:  A proprietor of wine premises, established under the provisions of part 24, who fills wine into a container of 4 liters or less.
2. For Distilled Spirits:  A proprietor of a distilled spirits plant qualified under Part 19 as a processor who bottles distilled spirits.
3. For Beer:  Any person who places malt beverages in containers of a capacity of one gallon or less.

Brand label
1. For Wine: The label carrying, in the usual distinctive design, the brand name of the wine.
2. For Distilled Spirits: The principal display panel that is most likely to be displayed, presented, shown, or examined under normal and customary conditions of display for retail sale, and any other label appearing on the same side of the bottle as the principal display panel. The principal display panel appearing on a cylindrical surface is that 40 percent of the circumference which is most likely to be displayed, presented, shown, or examined under normal and customary conditions of display for retail sale.
3. For Beer: The label carrying, in the usual distinctive design, the brand name of the malt beverage.

Brandy
An alcoholic distillate from the fermented juice, mash, or wine of fruit, or from their residue, produced at less than 190° proof in such manner that the distillate possesses the taste, aroma, and characteristics generally attributed to the product. It is bottled at not less than 80? proof.

Brewer
Any person who brews beer (except a person who produces only beer exempt from tax under 26 U.S.C. 5053(e)) and any person who produces beer
for sale.

Brewery
The land and buildings described in the Brewer's Notice, Form 5130.10, where beer is to be produced and packaged.

Brix
The quantity of dissolved solids is expressed as grams of sucrose in 100 grams of solution at 60? F (20? C) (percent by weight of sugar). The measurement is expressed in degrees.

Brix Adjustment
See Chaptalization.

Bulk
Quantities over:
1. 60 liters (Wine)
2. One standard gallon (Distilled Spirits)
3. 31 gallons (Beer)

Business day (Breweries)
The 24-hour cycle of operations in effect at the brewery and described on the Brewer's Notice, Form 5130.10.

Business Day (Wineries and Distilleries)
Any day, other than Saturday, Sunday, or a legal holiday. (The term ”legal holiday'' includes all holidays in the District of Columbia and statewide holidays in a particular State in which a claim, report, or return, as the case may be, is required to be filed, or the act is required to be performed.)

BW
See Bonded Winery.

BWC  
See Bonded Wine Cellar.

Calendar quarter
A three-month period during the year as follows: January 1 through March 31; April 1 through June 30; July 1 through September 30; and October 1 through December 31.

Carbonated
When used with wine, artificially carbonated wine.

Carrier
Any person, company, corporation, or organization, including a proprietor, owner,
consignor, consignee, or bailee, who transports distilled spirits, denatured spirits,
or wine in any manner for himself or for others.

Case
For wine: Two or more bottles, or one or more containers larger than four liters, enclosed in a box or fastened together by some other method.

CBW
See Customs Bonded Warehouse.

CDA
Completely denatured alcohol.

Cereal beverage
A beverage, produced either wholly or in part from malt (or a substitute for malt), and either fermented or unfermented, which contains, when ready for consumption, less than one-half of one percent (0.5%) of alcohol by volume.

CFR
Code of Federal Regulations.

Champagne
Semi-generic term for a type of sparkling wine.

Chaptalization (Brix Adjustment)
The addition of sugar or concentrated juice of the same kind of fruit to juice before or during fermentation of wine, to develop alcohol by fermentation.

Chewing tobacco
Any leaf tobacco that is not intended to be smoked.

Cigar
Any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of paragraph (2) of the definition for cigarette). See below.

Cigarette
(1) Any roll of tobacco wrapped in paper or in any substance not containing
tobacco, and
(2) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (1) of this definition.

Cigarette paper
Paper, or any other material except tobacco, prepared for use as a cigarette wrapper.

Cigarette tube
Cigarette paper made into a hollow cylinder for use in making cigarettes.

COLA
TTB Form 5100.31, Application for and Certification/Exemption of Label/Bottle Approval.

Collateral bond
Cash or securities (Treasury note or Treasury bond) pledged to TTB to cover the tax liability on products in bond.

Concentrate
1. For Beer: Concentrate produced from beer by the removal of water under the provisions of subpart R of part 25. The processes of concentration of beer and reconstitution of beer are considered authorized processes in the production of beer.
2. For Wine: Volatile fruit – flavor concentrate: Any volatile fruit-flavor concentrate (essence) produced by any process which includes evaporations from any fruit mash or juice.

Consent of surety
A document that extends the terms of a bond.

Consignee
The consignee is the receiver when a manufacturer sends a quantity of goods from one site to the other.

Consignor
The consignor is the sender when a quantity of goods is sent from one site to the other.

Container
1. For Wine:  Any bottle, barrel, cask, or other closed receptacle, regardless of the size or of the material from which it is made, for the sale of wine at retail.
2. For Distilled Spirits:  A receptacle, vessel, or form of bottle, can, package, tank, or pipeline (where specifically included) used or capable of being used to contain, store, transfer, convey, remove, or withdraw spirits and denatured spirits.

Contiguous
Touching, near, or bordering.

Conveyance
A method of transportation; a vehicle.

Cooperage
Barrels.

Cordials, liqueurs
Products obtained by mixing or redistilling distilled spirits with, or over, fruits, flowers, plants, or their pure juices, or other natural flavoring materials, or with extracts derived from infusions, percolation, or maceration of such materials, and containing sugar, dextrose, or levulose, or a combination thereof, in an amount not less than two and one-half percent (2.5%) by weight of the finished product.

Cover Over
Monies collected on rum imports that are returned to the treasuries of Puerto Rico or the Virgin Islands.

Curtailment of premises
Realignment of the boundaries of the bonded premises, to place some of the property off bond.

Customs Officer
Any officer of the U.S. Customs and Border Protection Service or any commissioned, warrant, or petty officer of the Coast Guard, or any agent or other person authorized by law or designated by the Secretary of the Treasury to perform any duties of an officer of the Customs Service.

Customs Bonded Warehouse (CBW)
A warehouse established under the provisions of U.S. Customs and Border Protection Service regulations.

Decolorizing material
An agent (substance) that removes color.

Degrees Brix
See Brix.

Denaturant
Any material authorized under 27 CFR part 21 for addition to spirits in the production of denatured spirits.

Denaturation
To add a substance or materials to an alcoholic liquid to make it unfit for beverage use.

Determine
To establish enough information about taxable products at the time of removal to calculate the tax, specifically the quantity (gallons, barrels, proof gallons, pounds or number) and kind (e.g., wine, beer, spirits, cigarettes, snuff, paper, or tubes).  

For tobacco:  Where the tax rate depends on additional information (such as number of cigarette papers to a set before January 1, 2000, or sale price of large cigars), that information must also be established as part of tax determination.

Distilled spirits operations
Any authorized distilling, warehousing, or processing operations conducted on the bonded premises of a plant qualified under 27 CFR part 19.

Distilled Spirits Plant (DSP)
An establishment qualified under part 19 of 27 CFR for producing, warehousing, or processing of distilled spirits (including denatured spirits), or manufacturing of articles. An establishment qualified under part 19 for distilling, warehousing, processing or any combination of these.

Distilling material
Any fermented or other alcoholic substance capable of, or intended for use in, the original distillation or other original processing of spirits.

DSP
See Distilled Spirits Plant.

Drawback
A return or rebate, in whole or in part, of excise taxes previously paid. A drawback is granted when the claimant has complied with certain statutory requirements. For TTB purposes, drawback is not a ‘refund’.

Dump
The practice of bringing spirits, wine, or flavorings into a bonded wine premises or distilled spirits plant and depositing to bulk.

Ebuilliometer
An instrument used to measure the percentage of alcohol in wine.

Effective Tax Rate
The net tax rate after reduction for any credit allowable under 26 U.S.C. 5010 for wine and flavor content at which the tax imposed on distilled spirits by 26 U.S.C. 5001 or 7652 is paid or determined.

Effervescent
Wine containing more than 0.392 grams of carbon dioxide per 100 ml.

EFT
See Electronic Funds Transfer.

Electronic Funds Transfer (EFT)
Any transfer of funds effected by a proprietor's financial institution, either directly or through a correspondent banking relationship, via the Federal Reserve Communications System (FRCS) or Fedwire, to the Treasury Account at the Federal Reserve Bank.

Eligible flavor
A flavor which:
(1) Is of a type that is eligible for drawback of tax under 26 U.S.C. 5134,
(2) Was not manufactured on the premises of a distilled spirits plant, and
(3) Was not subjected to distillation on distilled spirits plant premises such that the flavor does not remain in the finished product.

Eligible wine
Wine on which tax would be imposed by paragraph (1), (2), or (3) of 26 U.S.C. 5041(b) but for its removal to distilled spirits plant premises and which has not been subject to distillation at a distilled spirits plant after receipt in bond.

Engaged in the business
Conducting operations authorized by TTB.

Entry for deposit
The practice of recording spirits as they come off the still for entry into the storage or processing account.

Export Warehouse
For tobacco:  A bonded internal revenue warehouse for the storage of tobacco   products and cigarette papers and tubes, upon which the internal revenue tax has not been paid for subsequent shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States.

Extension of premises
Realignment of the bonded premises, to place more of the property on bond.

Factory
The premises of a manufacturer of tobacco products as described in his permit issued under 26 U.S.C. chapter 52, or the premises of a manufacturer of cigarette papers and tubes on which such business is conducted.

Fermenting material
For Distilled spirits:  Any material which is to be subjected to a process of fermentation to produce distilling material.

For Wine:  materials which are in the process of being fermented.

Firearms
Any portable weapons, such as rifles, carbines, machine guns, shotguns, or fowling pieces, from which a shot, bullet, or other projectile may be discharged by an explosive.

Fiscal year
The period which begins October 1 and ends on the following September 30.

Flavor
Substance added to impart or help impart a taste or aroma in food. 21 CFR 170.3 (o)(12)

Flavoring agent
See Flavor

Flavoring adjuvant
See Flavor

Foreign-Trade Zone (FTZ)
A foreign-trade zone established and operated in accordance with the Act of June 18, 1934, as amended.

Foreign Wine
Wine produced outside the United States.

Formula Wine
Special natural wine, agricultural wine, and other than standard wine (except for distilling material and vinegar stock) produced on bonded wine premises under an approved formula.

Fruit flavor concentrate
Concentrated material used for making juices.

Fruit wine
Wine made from the juice of sound, ripe fruit (other than grapes). Fruit wine also includes wine made from berries or wine made from a combination of grapes and other fruit (including berries).

Fuel Alcohol
See Alcohol for Fuel.

Gallon - wine gallon
A United States gallon of liquid measure equivalent to the volume of 231 cubic inches at 60º F.

Gauge
The determination of the proof and quantity of spirits.

General Use Formulas
Standardized formulas given in the regulations for the production of specific articles.

Generic
For wine:  Name of a type of wine that originated in a particular place, but is no longer associated with that place of origin, e.g., Vermouth.

Gin
A product obtained by original distillation from mash or by the redistillation of distilled spirits or by mixing neutral spirits with, or over, juniper berries and other aromatics, or with, or over, extracts from infusions, percolations, or maceration of materials. It is bottled at not less than 80% proof.

GRAS
An acronym for “generally recognized as safe.'' The term means that the treating material has a U.S. Food and Drug Administration (FDA) listing in 21 CFR part 182 or part 184, or is considered to be generally recognized as safe by the FDA.

Hard Cider
Still wine derived primarily from apples or apple concentrate and water (apple juice, or the equivalent amount of concentrate reconstituted to the original brix of the juice prior to concentration, must represent more than 50 percent of the volume of the finished product) containing no other fruit product nor any artificial product which imparts a fruit flavor other than apple; containing at least one-half of one percent (0.5%) and less than seven percent alcohol by volume; having the taste, aroma, and characteristics generally attributed to hard cider; and sold or offered for sale as hard cider.

High-proof concentrate
For wine:  A volatile fruit-flavor concentrate (essence) that has an alcohol content of more than 24 percent by volume and is unfit for beverage use (nonpotable) because of its natural constituents, i.e., without the addition of other substances.

Importer
1. Any person who imports distilled spirits, wines, or beer into the United States.
2. Any person who brings a taxable article into the United States from a source outside the United States, or who withdraws such an article from a Customs bonded warehouse for sale or use in the United States.
3. Tobacco: Any person in the United States to whom non-taxpaid tobacco products or cigarette papers or tubes manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned; any person who removes cigars for sale or consumption in the United States from a Customs bonded manufacturing warehouse; and any person who smuggles or otherwise unlawfully brings tobacco products or cigarette papers or tubes into the United States.

In bond
1. For Wine: When used with respect to wine or spirits, “in bond'' refers to wine or spirits possessed under bond to secure the payment of the taxes imposed by 26 U.S.C. Chapter 51, and on which such taxes have not been determined. The term includes any wine or spirits on the bonded wine premises or a distilled spirits plant, or in transit between bonded premises (including in the case of wine, bonded wine premises). Additionally, the term refers to wine withdrawn without payment of tax under 26 U.S.C. 5362 and to spirits withdrawn without payment of tax under 26 U.S.C. 5214 (a)(5) or (a)(13) with respect to which relief from liability has not yet occurred.
2. For Distilled Spirits: When used with respect to spirits, denatured spirits, articles, or wine refers to spirits, denatured spirits, articles, or wine possessed under bond to secure the payment of the taxes imposed by 26 U.S.C. Chapter 51, and on which such taxes have not been determined. The term includes such spirits, denatured spirits, articles, or wine on the bonded premises of a distilled spirits plant, such spirits, denatured spirits, or wines in transit between bonded premises (including, in the case of wine, bonded wine cellar premises). Additionally, the term refers to spirits in transit from Customs custody to bonded premises, and spirits withdrawn without payment of tax under 26 U.S.C. 5214, and with respect to which relief from liability has not occurred under the provisions of 26 U.S.C. 5005(e)(2).
3. For Tobacco: The status of tobacco products and cigarette papers and tubes, which come within the coverage of a bond securing the payment of internal revenue taxes imposed by 26 U.S.C. 5701 or 7652, and in respect to which such taxes have not been determined as provided by regulations in this chapter, including (a) such articles in a factory, (b) such articles removed, transferred, or released, pursuant to 26 U.S.C. 5704, and with respect to which relief from the tax liability has not occurred, and (c) such articles on which the tax has been determined, or with respect to which relief from the tax liability has occurred, which have been returned to the coverage of a bond.

Industrial use (for non-beverage purposes)
1.  As applied to wines, shall have the meaning ascribed in 27 CFR 1.61: for use in vinegar, for experimental or research use by a university, for use of the Government, or which has been rendered unfit for beverage use.
2.  As applied to spirits, shall have the meaning ascribed in 27 CFR 1.60: For use of the Government, for non-beverage purposes, or if denatured.

Intermediate product
For distilled spirits:  Any product manufactured pursuant to an approved formula under 27 CFR part 5, not intended for sale as such but for use in the manufacture of a distilled spirits product.

I.R.C.
The Internal Revenue Code of 1954, as amended.

Jeopardy to the revenue
Any possible circumstances where tax collection may suffer.

Kind
1. As applied to wines, kind shall mean the classes and types of wines as prescribed in 27 CFR part 4.
2. As applied to spirits, except as provided in Sec. 19.597, kind shall mean class and type as prescribed in 27 CFR part 5.

Knockdown condition
For firearms:  A taxable article that is unassembled but complete as to all component parts.

Large cigarettes
Cigarettes weighing more than three pounds per thousand.

Large cigars
Cigars weighing more than three pounds per thousand.

Liable for tax
Obligated to pay a tax.

Liquor
Distilled spirits.

Liquor bottle
A bottle made of glass or earthenware, or of other suitable material approved by the Food and Drug Administration, which has been designed or is intended for use as a container for distilled spirits for sale for beverage purposes and which has been determined by the appropriate TTB officer to protect the revenue adequately.

Liqueurs
See Cordials.

Litre (liter)
1. Wine: (a) A metric unit of capacity equal to 1,000 cubic centimeters and equivalent to 33.814 U.S. fluid ounces. For purposes of 27 CFR part 4, a liter is subdivided into 1,000 milliliters (ml). (b) For purposes of regulation, one liter of wine is defined as that quantity (mass) of wine occupying a one-liter volume at 20º C (68 ºF).
2. Distilled Spirits: A metric unit of capacity equal to 1,000 cubic centimeters of distilled spirits at l5.56º C (60º F.), and equivalent to 33.814 U.S. fluid ounces. A liter is subdivided into 1,000 milliliters. Milliliter or milliliters may be abbreviated as ”ml.”

Losses
Known quantities of a commodity lost due to breakage, casualty, or other unusual cause.

Lot
Wine of the same type.
When used with reference to a ”lot of wine bottled,” lot means the same type of wine bottled or packed on the same date into containers.

Malt beverage
A beverage made by the alcoholic fermentation of an infusion or decoction, or combination of both, in potable brewing water, of malted barley with hops, or their parts, or their products, and with or without other malted cereals, and with or without the addition of unmalted or prepared cereals, other carbohydrates or products prepared from these, and with or without the addition of carbon dioxide, and with or without other wholesome products suitable for human food consumption. Standards applying to the use of processing methods and flavors in malt beverage production appear in Sec. 7.11.

Manufacturer of cigarette papers and tubes
Any person who manufactures cigarette paper, or makes up cigarette paper into tubes, except for his own personal use or consumption.

Manufacturer of tobacco products
Any person who manufactures cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco but does not include:
(1) A person who produces tobacco products solely for that person's own consumption or use; or
(2) A proprietor of a Customs bonded manufacturing warehouse with respect to the operation of such warehouse.

Marks
For Wine:  The required markings on each container larger than four liters or each case used to remove wine for consumption or sale as specified in 27 CFR 24.259

Distilled Spirits:  The required markings on cases, drums, or barrels as specified in 27 CFR part 19.

Beer: The requirements for beer marks are specified in 27CFR part 25 subpart J.

Tobacco:  Every package of tobacco products, packaged in a domestic factory will, before removal subject to tax, have adequately imprinted on it, or on a label securely affixed to it, a mark as specified in 27 CFR 40.212.

Mash, wort, wash
Any fermented material capable of, or intended for, use as a distilling material.

Mingling
Mixing or consolidating.

Must
For wine:  Unfermented juice or any mixture of juice, pulp, skins, and seeds prepared from grapes or other fruit (including berries).

Nano brewery:
A very small brewery operation

Natural wine
The product of the juice or must of sound, ripe grapes or other sound, ripe fruit, made with such cellar treatment as may be authorized under 26 U.S.C. 5382.

Neutral spirits
Distilled spirits produced from any material at or above 190? proof. If they are bottled, they are bottled at not less than 80? proof.

Nonbeverage alcohol
Alcohol that is unfit for use for beverage purposes.

Nonbeverage wine
Wine, or wine products made from wine, rendered unfit for beverage use in accordance with 27 CFR 24.215.

Non-contiguous
Not adjacent or touching.

Non-generic
Name of a type of wine that originated in a particular place, and is still exclusively associated with that place (e.g., Bordeaux).

Nonindustrial use
As applied to spirits, shall have the meaning ascribed in 27 CFR Part 1.60.

Notice
1. Reports of changes to the premises or permits of industry members filed by the industry member.
2. A brewer's qualification document.
3. A step in collecting taxes.

Obscuration
The difference between true proof and apparent proof due to dissolved solids in the spirits. These are solid materials in spirits that prevent obtaining the true proof.

Other than standard wine
Wines products that are classified in 27 CFR Part 24 Subpart J as not standard wine, including nonbeverage wine products, heavy bodied blending wine, vinegar stock and artificially flavored wine.  A formula is required for the production of Other than Standard Wine.

Operating permit
For Distilled Spirits:  The document issued pursuant to 26 U.S.C. 5171(d), authorizing the person named in the document to engage in the business or operation described in the document.

Packages
1. A cask or barrel or similar wooden container, or a drum or similar metal container that contains alcohol.
2. For Tobacco: The immediate container in which tobacco products or cigarette papers or tubes are put up in by the manufacturer and offered for sale or delivery to the consumer.

Packer
1. For Wine:  Any person who places wine in containers in excess of  four liters.
2.For Beer:  Any person who places malt beverages in containers of a capacity in excess of one gallon.

Penal sum
The dollar amount of a bond.

Percent or percentage of alcohol content
TTB measures alcohol content in percent by volume.

Permanent discontinuance
The closing of the permission to operate a business regulated by TTB.

Permittee
For wine and distilled spirits:  A person holding a basic permit under the Federal Alcohol Administration Act.

Pipe tobacco
Any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe.

Pistols
Small projectile firearms which have a short one-hand stock or butt at an angle to the line of bore and a short barrel or barrels, and which are designed, made, and intended to be aimed and fired from one hand. The term does not include gadget devices, guns altered or converted to resemble pistols, or small portable guns erroneously referred to as pistols.

Prepayment
The excise tax payment made on or before the date products are removed from bond.

Processing
The manufacturing, mixing, bottling, or denaturing of spirits or the manufacturing of distilled spirits articles.

Processor
Except as otherwise provided under 26 U.S.C. 5002(a)(6), any person qualified under this part who manufactures, mixes, bottles, or otherwise processes distilled spirits or denatured spirits, or manufactures any article.

Produced at
For distilled spirits:  As used in 27 CFR 5.22 and 5.52 in conjunction with specific degrees of proof to describe the standards of identity, this  term means the composite proof of the spirits after completion of distillation and before reduction in proof.

Proof
The ethyl alcohol content of a liquid at 60? Fahrenheit (F), stated as twice the percent of ethyl alcohol by volume.

Proof gallon
A gallon of liquid at 60? F, which contains 50 percent by volume of ethyl alcohol having a specific gravity of 0.7939 at 60? F, referred to water at 60? F, as unity, or the alcoholic equivalent.

Proprietary solvents
Solvents that are manufactured with specially denatured alcohol under the proprietary solvent general-use formula in 27 CFR part 20.

Proprietor
The person qualified under the regulations to operate regulated premises.

For wine:  The person qualified under 27 CFR Part 24 to operate a wine premises, and includes the term ”winemaker” when the context so requires.

P. R.
Puerto Rico.

Pure condensed must
The dehydrated juice or must of sound, ripe grapes, or other fruit or agricultural products, concentrated to not more than 80º (Balling), the composition thereof remaining unaltered except for removal of water.

Pursuant to the application
In response to, in accordance with, or after the application.

Racking
1. For Wine: Pumping wine off the lees, or settlings.
2. For Beer: The filling of kegs or barrels.

Reconditioning
1. For distilled spirits:  The dumping of distilled spirits products in bond after their bottling or packaging, for purposes other than destruction, denaturation, redistillation, or rebottling.  The term may include the filtration, clarification, stabilization, or reformulation of a product.
2. For wine:  The conduct of operations, after original bottling or packing, to restore wine to a merchantable condition.  The term includes relabeling or recasing operations.

Reconsignment
Changing the destination (or recipient) of a shipment that is already in progress.

Recover
To salvage alcohol after initial use.

Recovered article
An article containing specially denatured spirits salvaged without all of its original ingredients, or an article containing completely denatured alcohol salvaged without all of the denaturants for completely denatured alcohol, under 27 CFR part 20.

Redenaturation
To denature spirits again, by adding a substance or materials to an alcoholic liquid to make it unfit for beverage use.

Redistillation
To distill spirits again after the initial distillation.

Relanded
Any product that has been labeled or shipped for exportation and returned to the United States.

Remission
A decision which indicates that a particular tax is not owed.

Removal – Alcohol
Withdrawal of alcoholic beverages from a regulated plant.  Removals are further categorized as Taxable Removals or Non-Taxable Removals.

Removal – Beer
(a)The sale and transfer of possession of beer for consumption at the brewery, or
(b) any removal of beer from the brewery.

Removal – Tobacco
The removal of tobacco products or cigarette papers or tubes from the factory or release from Customs custody, including the smuggling of other unlawful importation of such articles into the United States.

Restored pure condensed must
Pure condensed must to which has been added an amount of water not exceeding the amount removed in the dehydration process.

Restoration
To return alcohol to its original state.

Return period
Specified time period for determining taxes due. The amount of time for which a tax return must be filed.

Revolvers
Small projectile firearms of the pistol type, having a breech-loading chambered cylinder so arranged that the cocking of the hammer or movement of the trigger rotates it and brings the next cartridge in line with the barrel for firing.

Roll-your-own tobacco
Any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes.

Rum
An alcoholic distillate from the fermented juice of sugar cane, sugar cane syrup, sugar cane molasses, or other sugar cane byproducts, produced at less than 190? proof in such manner that the distillate possesses the taste, aroma, and characteristics generally attributed to rum, and bottled at not less than 80? proof; and also includes mixtures solely of such distillates.

Sale price
The price for which large cigars are sold by the manufacturer, determined in accordance with 27 CFR  40.22 and used for computation of the tax.

SDA
Specially Denatured Alcohol.

Season
The period from January 1 through June 30, is the spring season.
The period from July 1 through December 31, is the fall season.

Secretary
The Secretary of the Treasury or his or her delegate.

Segregation of operations
Separating operations to comply with regulations.

Sets
Any collection, grouping, or packaging of cigarette papers made up by any person for delivery to the consumer as a unit.

Shells and cartridges
Includes any article consisting of a projectile, explosive, and container that is designed, assembled, and ready for use without further manufacture in firearms, pistols, or revolvers. A person who reloads used shell or cartridge casings is a manufacturer of shells or cartridges within the meaning of section 4181 if such reloaded shells or cartridges are sold by the reloader.

Shortage
An unaccounted for discrepancy (missing quantity) of beer disclosed by physical inventory.

Small cigarettes
Cigarettes weighing not more than three pounds per thousand.

Small cigars
Cigars weighing not more than three pounds per thousand.

Small domestic producers wine credit
Tax reduction available to small wineries if they meet certain criteria.

Smokeless Tobacco
Tobacco products that are not intended to be smoked such as snuff and chewing
tobacco.

Snuff
Any finely cut, ground, or powdered tobacco that is not intended to be smoked.

Sparkling wine
An effervescent wine containing more than 0.392 gram of carbon dioxide per 100 milliliters of wine resulting solely from the secondary fermentation of the wine within a closed container.

Special Industrial Solvents
Finished articles made in accordance with 27 CFR 20.112.

Special natural wine
Natural wine with added natural flavors.  A formula is required for the production of special natural wines.

Specially denatured
Spirits that are denatured under the specially denatured alcohol formulas prescribed in 27 CFR part 21.

Specifically sweetened natural wine
Natural wine with extra sugar, concentrate, or juice added.

Spirits or distilled spirits
That substance known as ethyl alcohol, ethanol, or spirits of wine in any form (including all dilutions or mixtures thereof, from whatever source or by whatever process produced), but not denatured spirits unless specifically stated. The term does not include mixtures of distilled spirits and wine, bottled at 48? proof or less, if the mixture contains more than 50 percent wine on a proof gallon basis.

Spirits residues
Residues, containing distilled spirits, of a manufacturing process related to the production of an article under 27 CFR part 20.

Standard wine
Natural, special natural, specially sweetened natural, and agricultural wines under the provisions of 27 CFR Part 24.

Standards of fill
Authorized sizes of containers of alcohol.

Stick
An individual cigarette.

Still
Any apparatus capable of being used for separating alcoholic or spirituous vapors, or spiritous solutions, or spirits, from spirituous solutions or mixtures, but shall not include stills used for laboratory purposes or stills used for distilling water or other nonalcoholic materials where the cubic distilling capacity is one gallon or less.

Still wine
Wine containing not more than 0.392 gram of carbon dioxide per 100 milliliters.

Sugar
Pure dry sugar, liquid sugar, and invert sugar syrup:
1. Pure dry sugar: Refined sugar 95 percent or more by weight dry, having a dextrose equivalent of not less than 95 percent on a dry basis, and produced from cane, beets, or fruit, or from grain or other sources of starch.
2. Liquid sugar: A substantially colorless refined sugar and water solution containing not less than the equivalent of 60 percent pure dry sugar by weight (60 degrees Brix).
3. Invert sugar syrup: A substantially colorless solution of invert sugar which has been prepared by recognized methods of inversion from pure dry sugar and contains not less than 60 percent sugar by weight (60 degrees Brix).

Surety bond
An agreement with a federally approved insurance company covering the tax liability on products in bond.

Tax deferral
Delay of excise tax payment until the due date of the tax return.

Tax determination
The point at which a proprietor establishes the amount of tax due.

Tax-determined spirits
When used with respect to the tax on any distilled spirits to be withdrawn from bond on determination of tax, shall mean that the taxable quantity of spirits has been established.

Tax exempt cider
Cider produced in accordance with 27 CFR 24.76.

Tax Gallon
A gallon of liquid at 60? Fahrenheit (F) which contains 50 percent by volume of ethyl alcohol having a specific gravity of 0.7939 at 60? F referred to water at 60? F, as unity, or the alcoholic equivalent of it.

Tax year
For Special Occupational Tax purposes: The period from July 1 of one calendar year through June 30 of the following year.

Taxpaid spirits
When used with respect to distilled spirits, this term means that all applicable taxes imposed by law in respect to such spirits have been determined or paid as provided by law.

Taxpaid wine
Wine on which the tax, imposed by law, has been determined regardless of whether the tax has been paid or whether the payment has been deferred.

Taxpaid wine bottling house
Premises established under the provisions of 27 CFR part 24, primarily for bottling or packing taxpaid wine.

Taxpaid wine premises
Premises established under the provision of 27 CFR part 24 on which taxpaid wine operations (other than bottling) are authorized.

TPWBH
See Taxpaid Wine Bottling House.

Tequila
An alcoholic distillate from a fermented mash derived from the Agave Tequilana Weber distilled in a manner so that the distillate has the taste, aroma, and characteristics attributed to Tequila. It is bottled at not less than 80° proof and it includes mixtures only of such distillates. This is a distinctive product of Mexico, manufactured in Mexico in compliance with the laws of Mexico regulating the manufacture of Tequila for consumption in that country.

Tobacco Products
Cigarettes, cigars, smokeless tobacco, pipe tobacco, and roll-your-own tobacco.

Total solids
The degrees Brix of unfermented juice or dealcoholized wine.

Transfer in bond
The removal of spirits, denatured spirits, and wines from one bonded premises to another bonded premises.

Transferee in bond
Receiver of alcohol shipped from one bonded premises to another. When one proprietor sends a shipment of untaxpaid product to another, the recipient  (the transferee) assumes the tax liability under his/her bond.

TTB
Alcohol and Tobacco Tax and Trade Bureau.

Unconcentrated
Natural form of juice or other material.

Unfinished spirits
Spirits in the production system prior to production gauge.

Unmerchantable
Wine which has been taxpaid, removed from bonded wine premises, and
subsequently returned to a bonded wine premises under the provisions of
27 CFR 24.295 for the purpose of reconditioning, reformulation, or destruction.

Untaxpaid
Articles on which taxes have not been paid.

Variance
An alternate method or procedure approved by TTB.

V. I.
Virgin Islands.

Vinegar
A wine or wine product not for beverage use produced in accordance with the provisions of this part and having not less than 4.0 grams (4%) of volatile acidity (calculated as acetic acid and exclusive of sulfur dioxide) per 100 milliliters of wine.

Viticultural Area
Any region where grapes are grown. An “American Viticultural Area” is a specific grape growing area defined in 27 CFR Part 9.

Vodka
Neutral spirits so distilled, or so treated after distillation with charcoal or other materials, as to be without distinctive character, aroma, taste, or color.

Waiver
Relief from a liability that has not been assessed.

Warehouseman
A proprietor of a distilled spirits plant qualified under 27 CFR part 19 to store bulk
distilled spirits.

Warning or warning letter
A formal reprimand by TTB for regulatory violations.

Wine
1. For purposes of taxation, registry, bonding and reports:
When used without qualification, the term includes every class and type of product, produced on a bonded wine premises, from grapes, other fruit (including berries), or other suitable agricultural products. It contains not more than 24 percent of alcohol by volume. The term includes all imitation, other than standard, or artificial wine and compounds sold as wine. A wine product containing less than one-half of one percent alcohol by volume (0.5%) is not taxable as wine when removed from the bonded wine premises. See 27 CFR 24.10.
2. For purposes of labeling, advertising, basic permits, trade practices:
(a) Wine as defined in section 610 and section 617 of the Revenue Act of 1918 (26 U.S.C. 3036, 3044, 3045) and
(b) other alcoholic beverages not so defined, but made in the manner of wine, including sparkling and carbonated wine, wine made from condensed grape must, wine made from other agricultural products than the juice of sound, ripe grapes, imitation wine, compounds sold as wine, vermouth, cider, perry, and sake; in each instance only if containing not less than 7 percent, and not more than 24 percent of alcohol by volume, and if for nonindustrial use. See 27 CFR 4.10.

Wine gallon
Standard gallon of liquid.

Wine products not for beverage use
Products made from wine that are not taxed because they are not suitable for beverage use (e.g., sauces, jellies, salted cooking wines, and wine vinegar).

Wine spirits
Brandy or wine spirits authorized under 26 U.S.C. 5373 for use in wine production.

Withdraw without payment of tax
Removing alcohol from the bonded premises without payment of tax on those items.

Withdraw of spirits
Removing spirits from distilled spirits bonded premises as specified in 27 CFR Part 19.

Wort
The product of brewing before fermentation which results in beer.

Zone operator
The person to which the privilege of establishing, operating, and maintaining a
foreign-trade zone has been granted by the Foreign-Trade Zones Board created
by the Act of June 18, 1934, as amended.