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Regulations last checked for updates: May 24, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025
All TitlesTitle 27Chapter IPart 25Subpart L - Subpart L—Removals Without Payment of Tax

TRANSFER TO ANOTHER BREWERY OF SAME OWNERSHIP
  • § 25.181 - Eligibility.
  • § 25.182 - Kinds of containers.
  • § 25.183 - Determination of quantity transferred.
  • § 25.184 - Losses in transit.
  • § 25.185 - Mingling.
  • § 25.186 - Record of beer transferred.

REMOVAL OF BEER UNFIT FOR BEVERAGE USE
  • § 25.191 - General.
  • § 25.192 - Removal of sour or damaged beer.

REMOVALS FOR ANALYSIS, RESEARCH, DEVELOPMENT OR TESTING
  • § 25.195 - Removals for analysis.
  • § 25.196 - Removals for research, development or testing.

REMOVAL OF BEER TO A CONTIGUOUS DISTILLED SPIRITS PLANT
  • § 25.201 - Removal by pipeline.

EXPORTATION
  • § 25.203 - Exportation without payment of tax.

BEER FOR PERSONAL OR FAMILY USE
  • § 25.205 - Production.
  • § 25.206 - Removal of beer.
  • § 25.207 - Removal from brewery for personal or family use.
authority: 19 U.S.C. 81c; 26 U.S.C. 5002,5051,5056,5061,5121,5122,5222,5401,5411,5551,5552,5555,5556,5671,5673,5684,6011,6061,6065,6091,6109,6151,6301,6302,6311,6313,6402,6651,6656,6676,6806,7342,7606,7805; 31 U.S.C. 9301,9303
source: T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted.
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