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.
When used with wine, artificially carbonated wine.
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.
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.
See Customs Bonded Warehouse.
Completely denatured alcohol.
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.
Code of Federal Regulations.
Semi-generic term for a type of sparkling wine.
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.
Any leaf tobacco that is not intended to be smoked
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.
(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.
Paper, or any other material except tobacco, prepared for use as a cigarette wrapper.
Cigarette paper made into a hollow cylinder for use in making cigarettes.
Customs Manufacturing Bonded Warehouse
TTB Form 5100.31, Application for and Certification/Exemption of Label/Bottle Approval.
Cash or securities (Treasury note or Treasury bond) pledged to TTB to cover the tax liability on products in bond.
Commercial bribery is a practice whereby an industry member induces a wholesaler or retailer to purchase its alcohol beverages.
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.
A document that extends the terms of a bond.
The consignee is the receiver when a manufacturer sends a quantity of goods from one site to the other.
Consignment Sales is a practice whereby an industry member sells, offers for sale, or contracts to sell to any trade buyer (wholesaler or retailer) or for such trade buyer to purchase, offer to purchase or contract to purchase any such alcohol beverages on consignment, or with the privilege of return or any other type of consignment sale noted in Section 105(d) of the FAA Act and 27 Code of Federal Regulations 11.21.
The consignor is the sender when a quantity of goods is sent from one site to the other.
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.
Touching, near, or bordering.
A method of transportation; a vehicle.
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.
Monies collected on rum imports that are returned to the treasuries of Puerto Rico or the Virgin Islands.
Realignment of the boundaries of the bonded premises, to place some of the property off bond.
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.
A warehouse established under the provisions of U.S. Customs and Border Protection Service regulations.
Delay of excise tax payment until the due date of the tax return.
The point at which a proprietor establishes the amount of tax due.
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.
Cider produced in accordance with 27 CFR 24.76.
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.
For Special Occupational Tax purposes: The period from July 1 of one calendar year through June 30 of the following year.
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.
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.
Premises established under the provisions of 27 CFR part 24, primarily for bottling or packing taxpaid wine.
A "tied house" is a practice whereby an industry member induces a retailer to purchase its alcohol beverages.
Premises established under the provision of 27 CFR part 24 on which taxpaid wine operations (other than bottling) are authorized.
See Taxpaid Wine Bottling House.
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.
Cigarettes, cigars, smokeless tobacco, pipe tobacco, and roll-your-own tobacco.
The degrees Brix of unfermented juice or dealcoholized wine.
The removal of spirits, denatured spirits, and wines from one bonded premises to another bonded premises.
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.
Alcohol and Tobacco Tax and Trade Bureau.
|Ebuilliometer||Electronic Funds Transfer (EFT)||Entry for deposit|
|Effective Tax Rate||Eligible flavor||Exclusive outlet|
|Effervescent||Eligible wine||Export Warehouse|
|EFT||Engaged in the business||Extension of premises|
An instrument used to measure the percentage of alcohol in wine.
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.
Wine containing more than 0.392 grams of carbon dioxide per 100 ml.
See Electronic Funds Transfer.
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.
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.
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.
Conducting operations authorized by TTB.
The practice of recording spirits as they come off the still for entry into the storage or processing account.
An exclusive outlet is a practice by which an industry member requires a retailer to purchase its alcohol beverages.
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.
Realignment of the bonded premises, to place more of the property on bond.
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