Tax deferral Taxpaid spirits Tobacco Products
Tax determination Taxpaid wine Total solids
Tax-determined spirits Taxpaid wine bottling house Transfer in bond
Tax exempt cider Taxpaid wine premises Transferee in bond
Tax Gallon TPWBH TTB
Tax year Tequila






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When used with respect to the tax on any distilled spirits to be withdrawn from bond on determination of tax, shall mean that the taxable quantity of spirits has been established.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

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.

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.

Alcohol and Tobacco Tax and Trade Bureau.