27 CFR 24.95 - General.

Regulations last checked for updates: May 04, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025

View all text of Subpart C [§ 24.19 - § 24.97]

§ 24.95 - General.

Wine or wine spirits may be withdrawn free of tax from a bonded wine premises for use by or for the account of the proprietor or the agents of the proprietor, for analysis or testing, organoleptically or otherwise. Wine or wine spirits may be used for testing purposes, and wine may be used for tasting or sampling on bonded wine premises free of tax.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended, 1382, as amended (26 U.S.C. 5362,5372,5373

authority: 5 U.S.C. 552(a); 26 U.S.C. 5001,5008,5041,5042,5044,5061,5062,5121,5122,5173,5206,5214,5215,5351,5353,5354,5356,5357,5361,5362,5364,5381,5391,5392,5511,5551,5552,5661,5662,5684,6065,6091,6109,6301,6302,6311,6651,6676,7302,7342,7502,7503,7606,7805,7851; 31 U.S.C. 9301,9303,9304,9306

source: T.D. ATF-299, 55 FR 24989, June 19, 1990, unless otherwise noted.

cite as: 27 CFR 24.95