Alcohol Fuel Plants Frequently Asked Questions

We are providing questions and answers to common questions pertaining to alcohol fuel plants (AFPs). The questions and answers are organized into the following groups:

General • Unfit for Beverage Use • AFP v. DSP • Taxes • Bonds • Registration of Stills •
Withdrawing and Transferring • Records and Reports • Exportation and Withdrawal • Criminal Penalties

General

What is an Alcohol Fuel Plant (AFP)? [AFP1]

What is fuel alcohol? [AFP2]

What does it mean to make distilled spirits unfit for beverage use? [AFP3]

Are there different AFP sizes? If so, what are they? [AFP4]

What is the difference between fuel alcohol and completely denatured alcohol formula number 20 (CDA 20)? [AFP5]

How long does an AFP permit last, and can an AFP permit be revoked or suspended? [AFP6]

 

Unfit for Beverage Use

Which materials are authorized for making distilled spirits unfit for beverage use? [AFP7]

How are distilled spirits rendered unfit for beverage use? [AFP8]

 

Difference between an Alcohol Fuel Plant and a Distilled Spirits Plant (DSP)

What are some of the main differences between an AFP and a DSP? [AFP9]

 

Taxes

Are taxes due on fuel alcohol? [AFP10]

 

Bonds

Are there bond requirements for AFPs? [AFP11]

Do AFPs of different sizes require bonds of different amounts? [AFP12]

What is the bond amount for a small AFP that does not have production operations? [AFP13]

How do I calculate a sufficient bond for a medium AFP? [AFP14]

How do I calculate a sufficient bond for a large AFP? [AFP15]

What is the point of bonds? Why are they required for medium and large plants? [AFP16]

 

Registration of Stills

How does an AFP proprietor register a still? [AFP17]

Does an AFP proprietor have to amend his/her permit if he/she relocates the still listed on the permit? [AFP18]

 

Withdrawing and Transferring

Can distilled spirits that are not rendered unfit for beverage use be legally withdrawn from an AFP? [AFP19]

Can distilled spirits that have not been rendered unfit for beverage use be transferred from an AFP to a DSP or another AFP? If so, how? [AFP20]

 

Records and Reports

Are there required records and reports for AFPs? [AFP21]

 

Exportation and Withdrawal

Can distilled spirits produced or received by an AFP be exported? [AFP22]

Can distilled spirits that have not been rendered unfit for beverage use, and that were produced at or received by an AFP, be withdrawn from an AFP for exportation? [AFP23]

Are there any exportation forms for an AFP? [AFP24]

Can distilled spirits that are produced or received by an AFP but not rendered unfit for beverage use be transferred to a DSP and then exported without being rendered unfit for beverage use? [AFP25]

 

Criminal Penalties

Are there criminal penalties associated with withdrawing distilled spirits from an AFP which have not been rendered unfit for beverage use? [AFP26]

 

 

 

 

 

 

 

Page last reviewed: September 13, 2018
Page last updated: September 13, 2018