1513-0045 Laws and Regs.

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Distilled Spirits Plants - Excise Taxes (TTB REC 5110/06)

1513-0045 Laws and Regs.

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1513-0045

26 U.S.C.

Sec. 5001. - Imposition, rate, and attachment of tax

If the Secretary finds that the distiller has not accounted for all the distilled spirits produced by him, he shall, from all the evidence he can obtain, determine what quantity

(a) Rate of tax

(1) General

There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.

(2) Products containing distilled spirits

All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits.

(3) Wines containing more than 24 percent alcohol by volume

Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits.

(4) Distilled spirits withdrawn free of tax

Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax.

(5) Denatured distilled spirits or articles

Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the denatured distilled spirits or articles shall be required to pay such tax.

(6) Fruit-flavor concentrates

If any volatile fruit-flavor concentrate (or any fruit mash or juice from which such concentrate is produced) containing one-half of 1 percent or more of alcohol by volume, which is manufactured free from tax under section 5511, is sold, transported, or used by any person in violation of the provisions of this chapter or regulations promulgated thereunder, such person and such concentrate, mash, or juice shall be subject to all provisions of this chapter pertaining to distilled spirits and wines, including those requiring the payment of tax thereon; and the person so selling, transporting, or using such concentrate, mash, or juice shall be required to pay such tax.

(7) Imported liqueurs and cordials

Imported liqueurs and cordials, or similar compounds, containing distilled spirits, shall be taxed as distilled spirits.

(8) Imported distilled spirits withdrawn for beverage purposes

There is hereby imposed on all imported distilled spirits withdrawn from customs custody under section 5232 without payment of the internal revenue tax, and thereafter withdrawn from bonded premises for beverage purposes, an additional tax equal to the duty which would have been paid had such spirits been imported for beverage purposes, less the duty previously paid thereon.

(9) Alcoholic compounds from Puerto Rico

Except as provided in section 5314, upon bay rum, or any article containing distilled spirits, brought from Puerto Rico into the United States for consumption or sale there is hereby imposed a tax on the spirits contained therein at the rate imposed on distilled spirits produced in the United States.

(b) Time of attachment on distilled spirits

The tax shall attach to distilled spirits as soon as this substance is in existence as such, whether it be subsequently separated as pure or impure spirits, or be immediately, or at any subsequent time, transferred into any other substance, either in the process of original production or by any subsequent process.

(c) Cross reference

For provisions relating to the tax on shipments to the United States of taxable articles from Puerto Rico and the Virgin Islands, see section 7652

Sec. 5006. - Determination of tax

(a) Requirements

(1) In general

Except as otherwise provided in this section, the tax on distilled spirits shall be determined when the spirits are withdrawn from bond. Such tax shall be determined by such means as the Secretary shall by regulations prescribe, and with the use of such devices and apparatus (including but not limited to tanks and pipelines) as the Secretary may require. The tax on distilled spirits withdrawn from the bonded premises of a distilled spirits plant shall be determined upon completion of the gauge for determination of tax and before withdrawal from bonded premises, under such regulations as the Secretary shall prescribe.

(2) Distilled spirits not accounted for

of distilled spirits was actually produced by such distiller, and an assessment shall be made for the difference between the quantity reported and the quantity shown to have been actually produced at the rate of tax imposed by law for every proof gallon.

(b) Taxable loss

(1) On original quantity

Where there is evidence satisfactory to the Secretary that there has been any loss of distilled spirits from any cask or other package deposited on bonded premises, other than a loss which by reason of section 5008(a) is not taxable, the Secretary may require the withdrawal from bonded premises of such distilled spirits, and direct the officer designated by him to collect the tax accrued on the original quantity of distilled spirits entered for deposit on bonded premises in such cask or package; except that, under regulations prescribed by the Secretary, when the extent of any loss from causes other than theft or unauthorized voluntary destruction can be established by the proprietor to the satisfaction of the Secretary an allowance of the tax on the loss so established may be credited against the tax on the original quantity. If such tax is not paid on demand it shall be assessed and collected as other taxes are assessed and collected.

(2) Alternative method

Where there is evidence satisfactory to the Secretary that there has been access, other than is authorized by law, to the contents of casks or packages stored on bonded premises, and the extent of such access is such as to evidence a lack of due diligence or a failure to employ necessary and effective controls on the part of the proprietor, the Secretary (in lieu of requiring the casks or packages to which such access has been had to be withdrawn and tax paid on the original quantity of distilled spirits entered for deposit on bonded premises in such casks or packages as provided in paragraph (1)) may assess an amount equal to the tax on 5 proof gallons of distilled spirits at the prevailing rate on each of the total number of such casks or packages as determined by him.

(3) Application of subsection

The provisions of this subsection shall apply to distilled spirits which are filled into casks or packages, as authorized by law, after entry and deposit on bonded premises, whether by recasking, filling from storage tanks, consolidation of packages, or otherwise; and the quantity filled into such casks or packages shall be deemed to be the original quantity for the purpose of this subsection, in the case of loss from such casks or packages.

(c) Distilled spirits not bonded

(1) General

The tax on any distilled spirits, removed from the place where they were distilled and (except as otherwise provided by law) not deposited in storage on bonded premises of a distilled spirits plant, shall, at any time within the period of limitation provided in section 6501, when knowledge of such fact is obtained by the Secretary, be assessed on the distiller of such distilled spirits (or other person liable for the tax) and payment of such tax immediately demanded and, on the neglect or refusal of payment, the Secretary shall proceed to collect the same by distraint. This paragraph shall not exclude any other remedy or proceeding provided by law.

(2) Production at other than qualified plants

Except as otherwise provided by law, the tax on any distilled spirits produced in the United States at any place other than a qualified distilled spirits plant shall be due and payable immediately upon production.

(d) Unlawfully imported distilled spirits

Distilled spirits smuggled or brought into the United States unlawfully shall, for purposes of this chapter, be held to be imported into the United States, and the internal revenue tax shall be due and payable at the time of such importation.

(e) Cross reference

For provisions relating to removal of distilled spirits from bonded premises on determination of tax, see section 5213

Sec. 5010. Credit for wine content and for flavors content

(a) Allowance of credit

(1) Wine content

On each proof gallon of the wine content of distilled spirits,

there shall be allowed a credit against the tax imposed by section

5001 (or 7652) equal to the excess of--

(A) $13.50, over

(B) the rate of tax which would be imposed on the wine

under section 5041(b) but for its removal to bonded premises.

(2) Flavors content

On each proof gallon of the flavors content of distilled

spirits, there shall be allowed a credit against the tax imposed by

section 5001 (or 7652) equal to $13.50.

(3) Fractional part of proof gallon

In the case of any fractional part of a proof gallon of the

wine content, or of the flavors content, of distilled spirits, a

proportionate credit shall be allowed.

(b) Time for determining and allowing credit

(1) In general

The credit allowable by subsection (a)--

(A) shall be determined at the same time the tax is

determined under section 5006 (or 7652) on the distilled

spirits containing the wine or flavors, and

(B) shall be allowable at the time the tax imposed by

section 5001 (or 7652) on such distilled spirits is payable as

if the credit allowable by this section constituted a reduction

in the rate of tax.

(2) Determination of content in the case of imports

For purposes of this section, the wine content, and the flavors

content, of imported distilled spirits shall be established by such

chemical analysis, certification, or other methods as may be set

forth in regulations prescribed by the Secretary.

(c) Definitions

For purposes of this section--

(1) Wine content

(A) In general

The term ``wine content'' means alcohol derived from wine.

(B) Wine

The term ``wine''--

(i) means wine on which tax would be imposed by

paragraph (1), (2), or (3) of section 5041(b) but for its

removal to bonded premises, and

(ii) does not include any substance which has been

subject to distillation at a distilled spirits plant after

receipt in bond.

(2) Flavors content

(A) In general

Except as provided in subparagraph (B), the term ``flavors

content'' means alcohol derived from flavors of a type for

which drawback is allowable under section 5134.

(B) Exceptions

The term ``flavors content'' does not include--

(i) alcohol derived from flavors made at a distilled

spirits plant,

(ii) alcohol derived from flavors distilled at a

distilled spirits plant, and

(iii) in the case of any distilled spirits product,

alcohol derived from flavors to the extent such alcohol

exceeds (on a proof gallon basis) 2\1/2\ percent of the

finished product.

(Added Pub. L. 96-598, Sec. 6(a), Dec. 24, 1980, 94 Stat. 3488; amended

Pub. L. 98-369, div. A, title I, Sec. 27(a)(2), July 18, 1984, 98 Stat.

507; Pub. L. 100-647, title V, Sec. 5063(a), Nov. 10, 1988, 102 Stat.

3681; Pub. L. 101-508, title XI, Sec. 11201(a)(2), Nov. 5, 1990, 104

Stat. 1388-415.)

Sec. 5061. Method of collecting tax

(a) Collection by return

The taxes on distilled spirits, wines, and beer shall be collected

on the basis of a return. The Secretary shall, by regulation, prescribe

the period or event for which such return shall be filed, the time for

filing such return, the information to be shown in such return, and the

time for payment of such tax.

(b) Exceptions

Notwithstanding the provisions of subsection (a), any taxes imposed

on, or amounts to be paid or collected in respect of, distilled spirits, wines, and beer under--

(1) section 5001(a)(4), (5), or (6),

(2) section 5006(c) or (d),

(3) section 5041(f),

(4) section 5043(a)(3),

(5) section 5054(a)(3) or (4), or

(6) section 5505(a),

shall be immediately due and payable at the time provided by such

provisions (or if no specific time for payment is provided, at the time

the event referred to in such provision occurs). Such taxes and amounts

shall be assessed and collected by the Secretary on the basis of the

information available to him in the same manner as taxes payable by

return but with respect to which no return has been filed.

(c) Import duties

The internal revenue taxes imposed by this part shall be in addition to any import duties unless such duties are specifically designated as being in lieu of internal revenue tax.

(d) Time for collecting tax on distilled spirits, wines, and beer

(1) In general

Except as otherwise provided in this subsection, in the case of

distilled spirits, wines, and beer to which this part applies

(other than subsection (b) of this section) which are withdrawn

under bond for deferred payment of tax, the last day for payment of

such tax shall be the 14th day after the last day of the

semimonthly period during which the withdrawal occurs.

(2) Imported articles

In the case of distilled spirits, wines, and beer which are

imported into the United States (other than in bulk containers)--

(A) In general

The last day for payment of tax shall be the 14th day after

the last day of the semimonthly period during which the article

is entered into the customs territory of the United States.

(B) Special rule for entry for warehousing

Except as provided in subparagraph (D), in the case of an

entry for warehousing, the last day for payment of tax shall

not be later than the 14th day after the last day of the

semimonthly period during which the article is removed from the

1st such warehouse.

(C) Foreign trade zones

Except as provided in subparagraph (D) and in regulations

prescribed by the Secretary, articles brought into a foreign

trade zone shall, notwithstanding any other provision of law,

be treated for purposes of this subsection as if such zone were

a single customs warehouse.

(D) Exception for articles destined for export

Subparagraphs (B) and (C) shall not apply to any article

which is shown to the satisfaction of the Secretary to be

destined for export.

(3) Distilled spirits, wines, and beer brought into the

United States from Puerto Rico

In the case of distilled spirits, wines, and beer which are

brought into the United States (other than in bulk containers) from

Puerto Rico, the last day for payment of tax shall be the 14th day

after the last day of the semimonthly period during which the

article is brought into the United States.

(4) Special rule for tax due in September

(A) In general

Notwithstanding the preceding provisions of this

subsection, the taxes on distilled spirits, wines, and beer for

the period beginning on September 16 and ending on September 26

shall be paid not later than September 29.

(B) Safe harbor

The requirement of subparagraph (A) shall be treated as met

if the amount paid not later than September 29 is not less than

\11/15\ of the taxes on distilled spirits, wines, and beer for

the period beginning on September 1 and ending on September 15.

(C) Taxpayers not required to use electronic funds transfer

In the case of payments not required to be made by

electronic funds transfer, subparagraphs (A) and (B) shall be

applied by substituting ``September 25'' for ``September 26'',

``September 28'' for ``September 29'', and ``\2/3\'' for ``\11/

15\''.

(5) Special rule where due date falls on Saturday, Sunday,

or holiday

Notwithstanding section 7503, if, but for this paragraph, the

due date under this subsection for payment of tax would fall on a

Saturday, Sunday, or a legal holiday (within the meaning of section

7503), such due date shall be the immediately preceding day which

is not a Saturday, Sunday, or such a holiday (or the immediately

following day where the due date described in paragraph (4) falls

on a Sunday).

(e) Payment by electronic fund transfer

(1) In general

Any person who in any 12-month period ending December 31, was

liable for a gross amount equal to or exceeding $5,000,000 in taxes

imposed on distilled spirits, wines, or beer by sections 5001,

5041, and 5051 (or 7652), respectively, shall pay such taxes during

the succeeding calendar year by electronic fund transfer to a

Federal Reserve Bank.

(2) Electronic fund transfer

The term ``electronic fund transfer'' means any transfer of

funds, other than a transaction originated by check, draft, or

similar paper instrument, which is initiated through an electronic

terminal, telephonic instrument, or computer or magnetic tape so as

to order, instruct, or authorize a financial institution to debit

or credit an account.

(3) Controlled groups

(A) In general

In the case of a controlled group of corporations, all

corporations which are component members of such group shall be

treated as 1 taxpayer. For purposes of the preceding sentence,

the term ``controlled group of corporations'' has the meaning

given to such term by subsection (a) of section 1563, except

that ``more than 50 percent'' shall be substituted for ``at

least 80 percent'' each place it appears in such subsection.

(B) Controlled groups which include nonincorporated persons

Under regulations prescribed by the Secretary, principles

similar to the principles of subparagraph (A) shall apply to a

group of persons under common control where 1 or more of such

persons is not a corporation.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1335; amended Pub. L. 94-455, title XIX, Secs. 1905(a)(6), (b)(2)(E)(iii), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1819, 1822, 1834; Pub. L. 96-39, title VIII, Secs. 804(b), 807(a)(9), July 26, 1979, 93 Stat. 274, 281; Pub. L. 98-369, div. A, title I, Sec. 27(c)(1), July 18, 1984, 98 Stat. 509; Pub. L. 99-509, title VIII, Sec. 8011(b)(1), Oct. 21, 1986, 100 Stat. 1952; Pub. L. 99-514, title XVIII, Sec. 1801(c)(1), Oct. 22, 1986, 100 Stat. 2786; Pub. L. 100-647, title II, Sec. 2003(b)(1)(A), (B), Nov. 10, 1988, 102 Stat. 3598; Pub. L. 101-508, title XI, Secs. 11201(b)(3), 11704(a)(21), Nov. 5, 1990, 104 Stat. 1388-416, 1388-519; Pub. L. 103-465, title I, Sec. 136(c)(5), title VII, Sec. 712(b), Dec. 8, 1994, 108 Stat. 4842, 5000; Pub. L. 104-188, title I, Sec. 1702(b)(6), Aug. 20, 1996, 110 Stat. 1869.)

Sec. 5171. Establishment

(a) Certain operations may be conducted only on bonded premises

Except as otherwise provided by law, operations as a distiller,

warehouseman, or processor may be conducted only on the bonded premises

of a distilled spirits plant by a person who is qualified under this

subchapter.

(b) Establishment of distilled spirits plant

A distilled spirits plant may be established only by a person who

intends to conduct at such plant operations as a distiller, as a

warehouseman, or as both.

(c) Registration

(1) In general

Each person shall, before commencing operations at a distilled

spirits plant (and at such other times as the Secretary may by

regulations prescribe), make application to the Secretary for, and

receive notice of, the registration of such plant.

(2) Application required where new operations are added

No operation in addition to those set forth in the application

made pursuant to paragraph (1) may be conducted at a distilled

spirits plant until the person has made application to the

Secretary for, and received notice of, the registration of such

additional operation.

(3) Secretary may establish minimum capacity and level of

activity requirements

The Secretary may by regulations prescribe for each type of

operation minimum capacity and level of activity requirements for

qualifying premises as a distilled spirits plant.

(4) Applicant must comply with law and regulations

No plant (or additional operation) shall be registered under

this section until the applicant has complied with the requirements

of law and regulations in relation to the qualification of such

plant (or additional operation).

(d) Permits

(1) Requirements

Each person required to file an application for registration

under subsection (c) whose distilled spirits operations (or any

part thereof) are not required to be covered by a basic permit

under the Federal Alcohol Administration Act (27 U.S.C. secs. 203

and 204) shall, before commencing the operations (or part thereof)

not so covered, apply for and obtain a permit under this subsection

from the Secretary to engage in such operations (or part thereof).

Subsections (b), (c), (d), (e), (f), (g), and (h) of section 5271

are hereby made applicable to persons filing applications and

permits required by or issued under this subsection.

(2) Exceptions for agencies of a State or political

subdivisions

Paragraph (1) shall not apply to any agency of a State or

political subdivision thereof or to any officer or employee of any

such agency, and no such agency, officer, or employee shall be

required to obtain a permit thereunder.

(e) Cross references

(1) For penalty for failure of a distiller or processor to

file application for registration as required by this section,

see section 5601(a)(2).

(2) For penalty for the filing of a false application by a

distiller, warehouseman, or processor of distilled spirits, see

section 5601(a)(3).

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1349; amended Pub. L. 94-455, title XIX, Secs. 1905(a)(13), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834; Pub. L. 96-39, title VIII, Sec. 805(a), July 26, 1979, 93 Stat. 274.)

27 CFR

Sec. 19.21 Tax.

Gallonage Taxes

(a) A tax is imposed by 26 U.S.C. 5001 and 7652 on all spirits

produced in, imported into or brought into the United States at the rate prescribed in section 5001 on each proof gallon and a proportionate tax at a like rate on all fractional parts of a proof gallon. Wines containing more than 24 percent of alcohol by volume are taxed as spirits. All products of distillation, by whatever name known, which contain spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, are considered and taxed as spirits.

(b) A credit against the tax imposed on distilled spirits by 26

U.S.C. 5001 or 7652 is allowable under 26 U.S.C. 5010 on each proof

gallon of alcohol derived from eligible wine or from eligible flavors

which do not exceed 2\1/2\ percent of the finished product on a proof

gallon basis. The credit is allowable at the time the tax is payable as

if it constituted a reduction in the rate of tax.

the tax shall establish an effective tax rate in accordance with Sec.

19.34. The effective tax rate established will be applied to each

withdrawal or other taxable disposition of the distilled spirits.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C. 5001);

Sec. 6, Pub. L. 96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010); Act

of August 16, 1954, Pub. L. 591, 68A Stat. 907, as amended (26 U.S.C.

7652)).

[T.D. ATF-297, 55 FR 18061, Apr. 30, 1990]

Sec. 19.34 Computation of effective tax rate.

(a) The proprietor shall compute the effective tax rate for

distilled spirits containing eligible wine or eligible flavors as the

ratio of the numerator and denominator as follows:

(1) The numerator will be the sum of:

(i) The proof gallons of all distilled spirits used in the product

(exclusive of distilled spirits derived from eligible flavors),

multiplied by the tax rate prescribed by 26 U.S.C. 5001;

(ii) The wine gallons of each eligible wine used in the product,

multiplied by the tax rate prescribed by 26 U.S.C. 5041(b)(1), (2), or (3), which would be imposed on the wine but for its removal to bonded premises; and

(iii) The proof gallons of all distilled spirits derived from

eligible flavors used in the product, multiplied by the tax rate

prescribed by 26 U.S.C. 5001, but only to the extent that such distilled spirits exceed 2\1/2\% of the denominator prescribed in paragraph (a)(2) of this section.

(2) The denominator will be the sum of:

(i) The proof gallons of all distilled spirits used in the product,

including distilled spirits derived from eligible flavors; and

(ii) The wine gallons of each eligible wine used in the product,

multiplied by twice the percentage of alcohol by volume of each, divided by 100.

(b) In determining the effective tax rate, quantities of distilled

spirits, eligible wine, and eligible flavors will be expressed to the

nearest tenth of a proof gallon. The effective tax rate may be rounded

to as many decimal places as the proprietor deems appropriate, provided

that, such rate is expressed no less exactly than the rate rounded to

the nearest whole cent, and the effective tax rates for all products

will be consistently expressed to the same number of decimal places. In

such case, if the number is less than five it will be dropped; if it is

five or over, a unit will be added.

BATCH RECORD

Distilled spirits......................... 2249.1 proof gallons.

Eligible wine (14% alcohol by volume)..... 2265.0 wine gallons.

Eligible wine (19% alcohol by volume)..... 1020.0 wine gallons.

Eligible flavors.......................... 100.9 proof gallons.

[GRAPHIC] [TIFF OMITTED] TR25SE06.010

\1\ Proof gallons by which distilled spirits derived from eligible

flavors exceed 2\1/2\%) of the total proof gallons in the batch (100.9-

(2\1/2\%)x3,371.8=16.6).

(Sec. 6, Pub. L. 96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))

[T.D. ATF-297, 55 FR 18062, Apr. 30, 1990, as amended by T.D. ATF-307,

52736, Dec. 21, 1990]

Sec. 19.35 Application of effective tax rate (Actual).

Any proprietor who does not apply effective tax rates to taxable

removals in accordance with Sec. Sec. 19.36, 19.37 or 19.38 shall

establish an effective tax rate for each batch of distilled spirits in

the processing account on which credit against tax is desired for

alcohol derived from eligible wine or eligible flavors. The effective

tax rate will be computed in accordance with Sec. 19.34 and will be

recorded on the dump or batch record for the product, as required by

Sec. 19.748. The serial numbers of the cases removed at such rate shall

be recorded on the record of tax determination prescribed in Sec.

19.761 or other related record available for examination by any

appropriate TTB officer.

(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207); Sec. 201, Pub.

L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201); Sec 6, Pub. L.

96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))

Sec. 19.36 Standard effective tax rate.

(a) The proprietor may establish a permanent standard effective tax

rate for any eligible distilled spirits product based on the least

quantity and the lowest alcohol content of eligible wine or eligible

flavors used in the manufacture of the product. The permanent standard

effective tax rate must equal the highest tax rate applicable to the

product. The proprietor shall maintain a permanent record of the

standard effective tax rate established for each product in accordance

with Sec. 19.765. Whenever the proprietor manufactures a batch of the

product with a lesser quantity or lower alcohol content of eligible wine or eligible flavor, he shall keep the cased goods segregated from other completed cases of the same product and shall tax determine the product in accordance with Sec. 19.35.

(b) If the appropriate TTB officer finds that the use of this

procedure jeopardizes the revenue or causes administrative difficulty,

the proprietor shall discontinue the use of the procedure.

(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207); Sec. 201, Pub.

L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201); Sec. 6, Pub. L.

96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))

Sec. 19.37 Average effective tax rate.

(a) The proprietor may establish an average effective tax rate for

any eligible distilled spirits product based on the total proof gallons

in all batches of the same composition which have been produced during

the preceding 6-month period and which have been or will be bottled or

packaged, in whole or in part, for domestic consumption. At the

beginning of each month, the proprietor shall recompute the average

effective tax rate so as to include only the immediately preceding 6-

month period. The average effective tax rate established for a product

will be shown in the record of average effective tax rates prescribed in Sec. 19.763.

(b) If the appropriate TTB officer finds that the use of this

procedure jeopardizes the revenue or causes administrative difficulty,

the proprietor shall discontinue the use of this procedure.

(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207); Sec. 201, Pub.

L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201); Sec. 6, Pub. L.

96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))

Sec. 19.38 Inventory reserve account.

(a) The proprietor may establish an inventory reserve account for

any eligible distilled spirits product by maintaining an inventory

reserve record as prescribed by 19.764. The effective tax rate applied

to each removal or other disposition will be the effective tax rate

recorded on the inventory reserve record from which the removal or other disposition is depleted.

(b) If the appropriate TTB officer finds that the use of this

procedure jeopardizes the revenue or causes administrative difficulty,

the proprietor shall discontinue the use of this procedure.

(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207); Sec. 201, Pub.

L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201); Sec. 6, Pub. L.

96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))

Sec. 19.41 Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond.

(a) Claims for remission. All claims for remission of tax required

by this part, relating to the destruction or loss of spirits, denatured

spirits, articles, or wines in bond, shall be filed with the appropriate TTB officer and shall set forth the following:

(1) Identification (including serial numbers if any) and location of the container or containers from which the spirits, denatured spirits, articles, or wines were lost, or removed for destruction;

(2) Quantity of spirits, denatured spirits, articles, or wines lost

or destroyed from each container, and the total quantity of spirits or

wines covered by the claim;

(3) Total amount of tax for which the claim is filed;

(4) Name, number, and address of the plant from which withdrawn

without payment of tax or removed for transfer in bond (if claim

involves spirits so withdrawn or removed or if claim involves wines transferred in bond) and date and purpose of such withdrawal or removal, except that in the case of imported spirits lost or destroyed while being transferred from customs custody to TTB bond as provided in Sec. 19.481, the name of the customs warehouse, if any, and port of entry will be given instead of the plant name, number, and address;

(5) Date of the loss or destruction (or, if not known, date of

discovery), the cause or nature thereof, and all the facts relative

thereto;

(6) Name of the carrier, where a loss in transit is involved;

(7) The name and address of the consignee, in the case of spirits

withdrawn without payment of tax which are lost before being used for

research, development or testing;

(8) If lost by theft, facts establishing that the loss did not occur as the result of any negligence, connivance, collusion or fraud on the part of the proprietor of the plant, owner, consignor, consignee, bailee, or carrier, or the employees or agents of any of them;

(9) In the case of a loss by theft, whether the claimant is

indemnified or recompensed for the spirits or wines lost and if so, the

amount and nature of indemnity or recompense and the actual value of the spirits or wines, less the tax.

(b) Claims for abatement, credit or refund. Claims for abatement of

an assessment, or for credit or refund of tax which has been paid or

determined, for spirits, denatured spirits, articles, or wines lost or

destroyed in bond shall be filed with the appropriate TTB officer. The

claims shall set forth the information required under paragraph (a) of

this section and, in addition, shall set forth--

(1) The date of assessment or payment (or of tax determination, if

the tax has not been assessed or paid) of the tax for which abatement,

credit or refund is claimed, and

(2) The name, plant number, and the address of the plant where the

tax was determined, paid, or assessed (or name, address and capacity of

any other person who paid or was assessed the tax, if the tax was not

paid by or assessed against a proprietor).

this section shall be supported (whenever possible) by affidavits of

persons having personal knowledge of the loss or destruction. For claims on spirits, denatured spirits, articles, or wines lost while being transferred by carrier, the claim shall be supported by a copy of the bill of lading.

(2) For claims pertaining to losses of spirits withdrawn without

payment of tax and lost prior to being used for research, development or testing, the claim shall be supported by a copy of the proprietor's

sample record prescribed in subpart W of this part.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended, 1381, as amended

(26 U.S.C. 5008, 5370))

Sec. 19.42 Claims on spirits returned to bonded premises.

(a) Claims for credit or refund of tax on spirits which have been

withdrawn from bonded premises on payment or determination of tax and

which are returned under 26 U.S.C. 5215 shall be filed with the

appropriate TTB officer and shall set forth the following:

(1) Quantity of spirits so returned;

(2) Amount of tax for which the claim is filed;

(3) Name, address, and plant number of the plant to which the

spirits were returned and the date of the return;

(4) The purpose for which returned; and

(5) The serial number of the gauge record on which the spirits were

returned.

(b) If the alcoholic content of the spirits contain at least 92

percent Puerto Rican or Virgin Islands rum, or if the spirits contain

rum imported from any area other than Puerto Rico and the Virgin

Islands, the claim shall show:

(1) Proof gallons of the finished product derived from Puerto Rican

or Virgin Islands spirits, or derived from rum imported from any other

area; and

(2) The amount of tax imposed by 26 U.S.C. 7652 or 26 U.S.C. 5001,

determined at the time of withdrawal from bond, on the Puerto Rican or

Virgin Islands spirits, or on the rum imported from any other area,

contained in the product.

eligible wine or eligible flavors must set forth the date and serial

number of the record of tax determination and the effective tax rate at

which the tax was paid or determined. If this information is not

provided, the amount of tax claimed will be based on the lowest

effective tax rate applied to the product.

(d) Claims for credit or refund of tax shall be filed by the

proprietor of the plant to which the spirits were returned within six

months of the date of the return. No interest is allowed on any claims

for refund or credit.

[T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-233, 51

FR 28077, Aug. 5, 1986; T.D. ATF-297, 55 FR 18063, Apr. 30, 1990]

Sec. 19.44 Execution of claims and supporting documents.

All claims filed under this part shall be filed on Form 2635

(5620.8). Claims for abatement, remission, credit, or refund shall (a)

show the name, address, and capacity of the claimant, (b) be signed by

the claimant or his duly authorized agent, and (c) be executed under the penalties of perjury as provided in Sec. 19.100. Supporting documents required by this part to be submitted with a claim shall be attached to the claim and shall be deemed to be a part thereof. The appropriate TTB officer officer may require the submission of additional evidence in support of any claim filed under this part when deemed necessary for proper action on the claim.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended (26 U.S.C. 5008);

sec. 807, Pub. L. 96-39, 93 Stat. 285 (26 U.S.C. 5215))

[T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985; T.D. ATF-251, 52 FR 19313, May 22, 1987]

Sec. 19.45 Claims for credit of tax.

Claims for credit of tax, as provided in this part, may be filed

after determination of the tax whether or not the tax has been paid. The claimant may not anticipate allowance of a credit or make an adjusting entry in a tax return pending action on the claim.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended (26 U.S.C. 5008);

sec. 807, Pub. L. 96-39, 93 Stat. 285 (26 U.S.C. 5215))

Sec. 19.46 Adjustments for credited tax.

When notification of allowance of credit is received from the

appropriate TTB officer, including notification of credit for tax on

spirits exported with benefit of drawback as provided in 27 CFR part 28, the claimant shall make an adjusting entry and explanatory statement (specifically identifying the notification of allowance of credit) in the next excise tax return (or returns) to the extent necessary to exhaust the credit.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended, 1336, as amended

(26 U.S.C. 5008, 5062))

[T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-219, 50

FR 51387, Dec. 17, 1985; T.D. TTB-8, 69 FR 3829, Jan. 27, 2004]

Sec. 19.487 Abatement, remission, credit or refund.

The provisions of 26 U.S.C. 5008, authorizing abatement, remission,

credit or refund for loss or destruction of distilled spirits, shall

apply to spirits brought into the United States from Puerto Rico or the

Virgin Islands, with respect to the following:

(a) Spirits lost while in TTB bond;

(b) Voluntary destruction of spirits in bond;

(d) Spirits returned to bonded premises after withdrawal from bonded premises upon tax determination.

Claims relating to spirits lost in bond, in addition to the information

required by Sec. 19.41, shall show the name of the producer, and the

serial number and date of the formula, where required, under which

produced.

(Sec. 201, Pub. L. 95-859, 72 Stat. 1323, as amended (26 U.S.C. 5008);

sec. 807, Pub. L. 96-39, 93 Stat. 285 (26 U.S.C. 5215))

Sec. 19.515 Determination and payment of tax.

(a) General. Distilled spirits may be withdrawn from bonded premises on determination of tax in approved containers, or, to the contiguous premises of a manufacturer of nonbeverage products, by pipeline. All tax which is to be prepaid or deferred shall be determined prior to the physical removal of the spirits from bonded premises. The proprietor shall record the results of each tax determination on a record of tax determination as required by Sec. 19.761.

(b) Payment of tax. The tax on the spirits shall be prepaid on Form

5000.24 before removal of the spirits from bonded premises unless the

proprietor has furnished a withdrawal or unit bond to secure payment of

the tax. Where such bond is in less than the maximum penal sum, the

proprietor shall prepay the tax for any withdrawal which would cause the outstanding liability for tax to exceed the limits of coverage under the bond.

(Sec. 807, Pub. L. 96-39, 93 Stat. (26 U.S.C. 5213))

[T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-219, 50

FR 51387, Dec. 17, 1985]

Sec. 19.516 Bond account.

Where the proprietor has furnished a withdrawal or unit bond to

cover the tax on spirits withdrawn on determination of tax, and such

bond is in less than the maximum penal sum, he shall maintain an account of his bond and he shall charge the bond with the amount of liability incurred on each withdrawal on determination of tax. He shall credit the bond on payment of the amount of tax required to be remitted with a return and by authorized credits taken on a return. Where a bond in less than the maximum penal sum has been allocated among two or more plants, as provided in Sec. Sec. 19.243 and 19.244, the proprietor shall maintain an account at each plant of that part of the penal sum

allocated to that plant.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201))

Sec. 19.517 Gauge for tax determination.

(a) Packages. When spirits in packages are to be withdrawn from

bonded premises on determination of tax on the basis of an individual

package gauge, each package shall be gauged unless the tax is to be

determined on the production or filling gauge. When packages are gauged, the proprietor shall prepare a package gauge record, according to Sec. 19.769, and attach it to the record of tax determination prescribed in Sec. 19.761.

(b) Tanks. Spirits in tanks which are to be withdrawn on

determination of tax shall be gauged (by weighing and proofing) as

prescribed in Sec. 19.93, and the elements of the gauge shall be

recorded on the record of tax determination or on a separate record of

the gauge for attachment to the record of tax determination.

premises shall be tax determined on the basis of the contents thereof.

The proof gallonage contained in cases shall be determined in accordance with 27 CFR part 30 and the method prescribed in Sec. 19.722.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1358 (26 U.S.C. 5204); sec. 807,

Pub. L. 96-39, 93 Stat. 285 (26 U.S.C. 5213))

Sec. 19.518 Imported spirits.

When spirits which have been imported for nonbeverage purposes and

transferred to bonded premises pursuant to 26 U.S.C. 5232 are withdrawn

for beverage purposes, there shall be paid, in addition to the internal

revenue tax imposed by 26 U.S.C. 5001, a tax equal to the duty which

would have been paid had the spirits been imported for beverage

purposes, less the duty already paid thereon. The additional tax shall

be referred to as ``additional tax--less duty'', and shall be paid at

the time and in the manner that the basic tax is paid. The total

quantity in proof gallons withdrawn shall be the basis of computing the

tax at the rates indicated. The amount of the ``additional tax--less

duty'' shall be stated separately and identified as such on the tax

return.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C. 5001))

Sec. 19.519 Methods of tax payment.

The tax on spirits shall be paid pursuant to a return on Form

5000.24, filed as provided in Sec. 19.523 or Sec. 19.524 and Sec.

19.525. Except for remittance to be effected by electronic fund transfer under Sec. 19.524, remittance for the tax in full shall accompany the return and may be in any form which the appropriate TTB officer is authorized to accept under the provisions of Sec. 70.61 (Payment by check or money order) and which is acceptable to him. However, where a check or money order tendered in payment for taxes is not paid on presentment, or where the taxpayer is otherwise in default in payment, any remittance made during the period of such default, and until the appropriate TTB officer finds that the revenue will not be jeopardized by the acceptance of a personal check (if acceptable to the appropriate TTB officer), shall be in cash or in the form of a certified, cashier's, or treasurer's check drawn on any bank or trust company incorporated under the laws of the United States, or under the laws of any State, Territory, or possession of the United States, or a money order, as provided in Sec. 70.61. Checks and money orders shall be made payable to ``Alcohol and Tobacco Tax and Trade Bureau''.

(Act of August 16, 1954, Ch. 736, 68A Stat. 777, as amended (26 U.S.C.

6311); sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26 U.S.C.

5061))

[T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-219, 50

FR 51387, Dec. 17, 1985; T.D. ATF-251, 52 FR 19313, May 22, 1987; T.D.

ATF-301, 55 FR 47605, Nov. 14, 1990]

Sec. 19.520 Employer identification number.

The employer identification number (defined at 26 CFR 301.7701-12)

of the taxpayer who has been assigned such a number shall be shown on

each return on Form 5000.24 filed pursuant to the provisions of this part. Failure of the taxpayer to include his employer identification number on Form 5000.24 may result in assertion and collection of the penalty specified in Sec. 70.113 of this chapter.

(Sec. 1, Pub. L. 87-397, 75 Stat. 828, as amended (26 U.S.C. 6109,

6676))

[T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-219, 50

FR 51387, Dec. 17, 1985; T.D. ATF-301, 55 FR 47605, Nov. 14, 1990]

Sec. 19.521 Application for employer identification number.

(a) An employer identification number will be assigned pursuant to

application on Form SS-4 filed by the taxpayer. Form SS-4 may be

obtained from the director of the service center or from the district

director.

(b) An application on Form SS-4 for an employer identification

number shall be made by every taxpayer who files a return on Form

5000.24, but who prior to the filing of his first return on Form 5000.24 has neither secured an employer identification number nor made

application therefor. Such application on Form SS-4 shall be filed on or before the seventh day after the date on which such first return on Form 5000.24 is filed.

only one employer identification number, regardless of the number of

places of business for which the taxpayer is required to file a tax

return under the provisions of this part.

(Sec. 1, Pub. L. 87-397, 75 Stat. 828, as amended (26 U.S.C. 6109))

[T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-219, 50

FR 51387, Dec. 17, 1985]

Sec. 19.522 Taxes to be collected by returns.

(a)(1) Deferred payment of taxes. The tax on spirits to be withdrawn from bond for deferred payment of tax shall be paid pursuant to a return on Form 5000.24, Excise Tax Return. The return, Form 5000.24, shall be executed and filed for each return period notwithstanding that no tax is due for payment for such period. The proprietor of each bonded premises shall include, for payment, on his return on Form 5000.24, the full amount of distilled spirits tax determined in respect of all spirits released for withdrawal from the bonded premises on determination of tax during the period covered by the return (except spirits on which tax has been prepaid).

(2) Return periods--(i) Definitions. For purposes of this section,

the following terms have the meanings indicated:

Reasonably expects. When used with reference to a taxpayer,

reasonably expects means the taxpayer was not liable for more than

$50,000 in taxes the previous year and there is no other existing or

anticipated circumstance known to the taxpayer (such as an increase in

production capacity) that would cause the taxpayer's liability to

increase beyond that limit.

Taxpayer. A taxpayer is a person who is liable for excise tax

imposed with respect to distilled spirits by 26 U.S.C. 5001 and 7652

under the same Employer Identification Number as defined in 26 CFR

301.7701-12.

(ii) Semimonthly return period. Except in the case of a taxpayer who qualifies for, and chooses to use, quarterly return periods as provided in paragraph (b)(3) of this section, all taxpayers must use semimonthly return periods for deferred payment of tax. The semimonthly return periods shall run from the 1st day through the 15th day of each month, and from the 16th day through the last day of each month, except as otherwise provided in Sec. 19.523(c).

(iii) Quarterly return period. Effective January 1, 2006, a taxpayer who reasonably expects to be liable for not more than $50,000 in taxes with respect to distilled spirits imposed by 26 U.S.C. 5001 and 7652 for the current calendar year, and who was liable for not more than $50,000 in such taxes in the preceding calendar year, may choose to use a quarterly return period. In such a case the last day for payment of tax and filing of the return will be the 14th day after the last day of the calendar quarter. However, the taxpayer may not use the quarterly return period procedure for any portion of the calendar year following the first date on which the aggregate amount of tax due from the taxpayer during the calendar year exceeds $50,000, and any tax which has not been paid on that date will be due on the 14th day after the last day of the semimonthly period in which that date occurs.

(b) Conditions under which deferral is denied. Notwithstanding the

posting of a withdrawal or unit bond by the proprietor, the tax shall be prepaid as provided in paragraph (c) of this section--

(1) Where a proprietor has defaulted in any payment of tax under

this section, during the period of such default and until the

appropriate TTB officer finds that the revenue will not be jeopardized

by deferral; or

(2) Where a proprietor, who, after having been notified of his

deficiency by the appropriate TTB officer (i) fails to maintain records

required by this part to substantiate the correctness of his tax returns or (ii) otherwise fails to comply with any provisions of this part, is so notified by the appropriate TTB officer.

pursuant to a prepayment return on Form 5000.24 in all cases where the

tax is required to be paid before the spirits are withdrawn from bond. A single prepayment return on Form 5000.24 may cover one or more

transactions. The proprietor shall note the serial number of the Form

5000.24 and the date and time such prepayment return was filed on the

individual record of tax determination.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended, 1395, as amended

(26 U.S.C. 5061, 5555))

[T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-219, 50

FR 51387, Dec. 17, 1985; T.D. ATF-365 60 FR 33668, June 28, 1995; T.D.

TTB-41, 71 FR 5601, Feb. 2, 2006]

Sec. 19.523 Time for filing returns.

(a) Payment pursuant to semimonthly return. Except when payment is

pursuant to a quarterly return as provided in paragraph (d) of this

section, where the proprietor of bonded premises has withdrawn spirits

from such premises on determination and before payment of tax, the

proprietor shall file a semimonthly tax return covering such spirits on

Form 5000.24, and remittance, as required by Sec. 19.524 or Sec.

19.525, not later than the 14th day after the last day of the return

period, except as provided by paragraph (c) of this section. If the due

date falls on a Saturday, Sunday, or legal holiday, the return and

remittance shall be due on the immediately preceding day which is not a

Saturday, Sunday, or legal holiday, except as provided by paragraph

(c)(3) of this section.

(b) Payment pursuant to prepayment return. If the proprietor of a

distilled spirits plant desires to withdraw spirits from bonded premises on determination of tax and does not have on file an approved withdrawal or unit bond of sufficient penal sum to cover the withdrawal, if there is default by him in any payment of tax under this part, or the proprietor is notified by the appropriate TTB officer as provided in Sec. 19.522(b)(2), the proprietor shall not remove the spirits from the bonded premises until the tax thereon has been paid. To pay the tax, the proprietor of the bonded premises shall file a prepayment return on Form 5000.24, and remittance as required by Sec. 19.524 or Sec. 19.525, before removal of the spirits.

(c) Special rule for taxes due for the month of September (effective after December 31, 1994). (1)(i) Except as provided in paragraph (c)(1)(ii) of this section, the second semimonthly period for the month of September shall be divided into two payment periods, from the 16th day through the 26th day, and from the 27th day through the 30th day. The proprietor shall file a return on Form 5000.24, and make remittance, for the period September 16-26, no later than September 29. The proprietor shall file a return on Form 5000.24, and make remittance, for the period September 27-30, no later than October 14.

(ii) Taxpayment not by electronic fund transfer. In the case of

taxes not required to be remitted by electronic fund transfer as

prescribed by Sec. 19.524, the second semimonthly period of September

shall be divided into two payment periods, from the 16th day through the 25th day, and the 26th day through the 30th day. The proprietor shall file a return on Form 5000.24, and make remittance, for the period September 16-25, no later than September 28. The proprietor shall file a return on Form 5000.24, and make remittance, for the period September 26-30, no later than October 14.

(2) Amount of payment: Safe harbor rule. (i) Taxpayers are

considered to have met the requirements of paragraph (c)(1)(i) of this

section, if the amount paid no later than September 29 is not less than

\11/15\ (73.3 percent) of the tax liability incurred for the semimonthly period beginning on September 1 and ending on September 15, and if any underpayment of tax is paid by October 14.

(ii) Taxpayers are considered to have met the requirements of

paragraph (c)(1)(ii) of this section, if the amount paid no later than

September 28 is not less than 2/3rds (66.7 percent) of the tax liability incurred for the semimonthly period beginning on September 1 and ending on September 15, and if any underpayment of tax is paid by October 14.

(3) Last day for payment. If the required taxpayment due date for

the periods September 16-25 or September 16-26 as applicable, falls on a Saturday or legal holiday, the return and remittance shall be due on the immediately preceding day. If the required due date falls on a Sunday, the return and remittance shall be due on the immediately following day.

(4) Example. Payment of tax for the month of September. (i) Facts.

X, a distilled spirits plant proprietor required to pay taxes by

electronic fund transfer, incurred tax liability in the amount of

$30,000 for the first semimonthly period of September. For the period

September 16-26, X incurred tax liability in the amount of $45,000, and

for the period September 27-30, X incurred tax liability in the amount

of $2,000.

(ii) Payment requirement. X's payment of tax in the amount of

$30,000 for the first semimonthly period of September is due no later

than September 29 (Sec. 19.522(a)). X's payment of tax for the period

September 16-26 is also due no later than September 29 (Sec.

19.523(c)(1)(i)). X may use the safe harbor rule to determine the amount of payment due for the period of September 16-26 (Sec. 19.523(c)(2)). Under the safe harbor rule, X's payment of tax must equal $21,990.00, 11/15ths of the tax liability incurred during the first semimonthly period of September. Additionally, X's payment of tax in the amount of $2,000 for the period September 27-30 must be paid no later than October 14 (Sec. 19.523(c)(1)(i)). X must also pay the underpayment of tax, $23,010.00, for the period September 16-26, no later than October 14 (Sec. 19.523(c)(2)).

(d) Payment pursuant to quarterly return. Where the proprietor of

bonded premises has withdrawn spirits from such premises on

determination and before payment of tax, and the proprietor uses

quarterly return periods as provided in Sec. 19.522(b)(3), the

proprietor shall file a quarterly tax return covering such spirits on

Form 5000.24, and remittance, as required by Sec. 19.525, not later

than the 14th day after the last day of the quarterly return period. If

the due date falls on a Saturday, Sunday, or legal holiday, the return

and remittance shall be due on the immediately preceding day which is

not a Saturday, Sunday, or legal holiday.

(Approved by the Office of Management and Budget under control number

1513-0083)

[T.D. ATF-219, 50 FR 51387, Dec. 17, 1985, as amended by T.D. ATF-246,

52 FR 668, Jan. 8, 1987; T.D. ATF-365, 60 FR 33668, June 28, 1995; T.D.

TTB-41, 71 FR 5602, Feb. 2, 2006]

Sec. 19.524 Payment of tax by electronic fund transfer.

(a) General. (1) Each taxpayer who was liable, during a calendar

year, for a gross amount equal to or exceeding five million dollars in

distilled spirits taxes combining tax liabilities incurred under this

part and parts 26 and 27 of this chapter, shall use a commercial bank in making payment by electronic fund transfer (EFT) of distilled spirits taxes during the succeeding calendar year. Payment of distilled spirits taxes by cash, check, or money order, as described in Sec. 19.525, is not authorized for a taxpayer who is required, by this section, to make remittances by EFT. For purposes of this section, the dollar amount of tax liability is defined as the gross tax liability on all taxable withdrawals and importations (including distilled spirits products brought into the United States from Puerto Rico or the Virgin Islands) during the calendar year, without regard to any drawbacks, credits, or refunds, for all premises from which such activities are conducted by the taxpayer. Overpayments are not taken into account in summarizing the gross tax liability.

(2) For the purposes of this section, a taxpayer includes a

controlled group of corporations, as defined in 26 U.S.C. 1563, and

implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except

that the words ``at least 80 percent'' shall be replaced by the words

``more than 50 percent'' in each place it appears in subsection (a) of

26 U.S.C. 1563, as well as in the implementing regulations. Also, the

rules for a ``controlled group of corporations'' apply in a similar

fashion to groups which include partnerships and/or sole

proprietorships. If one entity maintains more than 50% control over a

group consisting of corporations and one, or more, partnerships and/or

sole proprietorships, all of the members of the controlled group are one taxpayer for the purpose of determining who is required to make

remittances by EFT.

(3) A taxpayer who is required by this section to make remittances

by EFT, shall make a separate EFT remittance and file a separate return, TTB F 5000.24, for each distilled spirits plant from which spirits are withdrawn upon determination of tax.

(b) Requirements. (1) On or before January 10 of each calendar year, except for a taxpayer already remitting the tax by EFT, each taxpayer who was liable for a gross amount equal to or exceeding five million dollars in distilled spirits taxes during the previous calendar year, combining tax liabilities incurred under this part and parts 26 and 27 of this chapter, shall notify the appropriate TTB officer. The notice shall be an agreement to make remittances by EFT.

(2) For each return filed in accordance with this part, the taxpayer shall direct the taxpayer's bank to make an electronic fund transfer in the amount of the taxpayment to the Treasury Account as provided in paragraph (e) of this section. The request shall be made to the bank early enough for the transfer to be made to the Treasury Account by no later than the close of business on the last day for filing the return, prescribed in Sec. 19.523. The request shall take into account any time limit established by the bank.

(3) If a taxpayer was liable for less than five million dollars in

distilled spirits taxes during the preceding calendar year, combining

tax liabilities incurred under this part and parts 26 and 27 of this

chapter, the taxpayer may choose either to continue remitting the tax as provided in this section or to remit the tax with the return as

prescribed by Sec. 19.525. Upon filing the first return on which the

taxpayer chooses to discontinue remitting the tax by EFT and to begin

remitting the tax with the tax return, the taxpayer shall notify the

appropriate TTB officer by attaching a written notification to TTB F

5000.24, stating that no taxes are due by EFT, because the tax liability during the preceding calendar year was less than five million dollars, and that the remittance shall be filed with the tax return.

5000.24, information about remitting the tax for that return by EFT and

shall file the return with TTB, in accordance with the instructions on

TTB F 5000.24.

(2) Remittances shall be considered as made when the taxpayment by

electronic fund transfer is received by the Treasury Account. For

purposes of this section, a taxpayment by electronic fund transfer shall be considered as received by the Treasury Account when it is paid to a Federal Reserve Bank.

(3) When the taxpayer directs the bank to effect an electronic fund

transfer message as required by paragraph (b)(2) of this section, any

transfer data record furnished to the taxpayer, through normal banking

procedures, will serve as the record of payment, and shall be retained

as part of required records.

(d) Failure to make a taxpayment by EFT. The taxpayer is subject to

a penalty imposed by 26 U.S.C. 5684, 6651, or 6656, as applicable, for

failure to make a taxpayment by EFT on or before the close of business

on the prescribed last day for filing.

(e) Procedure. Upon the notification required under paragraph (b)(1) of this section, the appropriate TTB officer will issue to the taxpayer an TTB Procedure entitled, Payment of Tax by Electronic Fund Transfer. This publication outlines the procedure a taxpayer is to follow when preparing returns and EFT remittances in accordance with this part. The U.S. Customs Service will provide the taxpayer with instructions for preparing EFT remittances for payments to be made to the U.S. Customs Service.

(Act of August 16, 1954, 68A Stat. 775, as amended (26 U.S.C. 6302);

sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26 U.S.C. 5061))

[T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985; 50

FR 23949, June 7, 1985, as amended by T.D. ATF-219, 50 FR 51388, Dec.

17, 1985; T.D. ATF-245, 52 FR 532, Jan. 7, 1987; T.D. ATF-251, 52 FR

19313, May 22, 1987; T.D. ATF-262, 52 FR 47559, Dec. 15, 1987; T.D. ATF-459, 66 FR 38549, July 25, 2001; T.D. ATF-479, 67 FR 30798, May 8, 2002]

Sec. 19.525 Manner of filing returns.

(a) Each return on Form 5000.24 shall be filed with TTB, in

accordance with the instructions on the form. If the return and

remittance are to be filed with a designated appropriate TTB officer,

the proprietor shall file the return and remittance no later than 2:00

p.m. on the date the return is required to be filed.

(b) When the proprietor sends the return on Form 5000.24 by U.S.

mail, the official postmark of the U.S. Postal Service stamped on the

cover in which the return was mailed shall be considered the date of

delivery of the remittance. When the postmark on the cover is illegible, the burden of proving when the postmark was made will be on the proprietor. When the proprietor sends the return with or without

remittance by registered mail or by certified mail, the date of registry or the date of the postmark on the sender's receipt of certified mail, as the case may be, shall be treated as the date of delivery of the return and, if accompanied, of the remittance.

(Aug. 16, 1954, ch. 736, 68A Stat. 775, as amended (26 U.S.C. 6302))

[T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-219, 50

FR 51388, Dec. 17, 1985; T.D. ATF-251, 52 FR 19313, May 22, 1987]

Sec. 19.526 Removal of spirits on tax determination.

No spirits shall be removed from bonded premises, except as

otherwise provided by law, unless the tax thereon has been paid or

determined. A record of tax determination shall be prepared for each

removal of spirits as provided in Sec. 19.76.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C. 5205);

sec. 807, Pub. L. 96-39, 93 Stat. 285 (26 U.S.C. 5213))

Sec. 19.561 Losses in general.

Losses

(a) Allowable losses. Except as provided in paragraph (b) of this

section, tax shall not be collected or, if paid, the tax shall be

refunded when spirits, denatured spirits or wines are lost or destroyed

while in bond.

(b) Exceptions. Tax shall be collected in the case of:

(1) Theft, unless the appropriate TTB officer finds that the theft

occurred without connivance, collusion, fraud or negligence on the part

of the proprietor, owner, consignor, consignee, bailee, or carrier, or

the employees or agents of any of them;

(2) Voluntary destruction carried out other than as provided in

subpart U of this part;

(3) Unexplained shortage of bottled spirits.

theft, the burden of proof shall be on the proprietor or other person

liable for the tax to establish to the satisfaction of the appropriate

TTB officer that the loss did not result from connivance, collusion,

fraud, or negligence on the part of the proprietor, owner, consignor,

consignee, bailee, or carrier, or the employees or agents of any of

them.

(d) Claims for losses allowable under this section shall be filed in accordance with applicable provisions of subpart C of this part.

(e) Limitations. The abatement, remission, credit, or refund of

taxes on spirits, denatured spirits, or wines lost by theft shall be

allowed only to the extent that the claimant is not indemnified against

or recompensed for the taxes.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended, 1381, as amended

(26 U.S.C. 5008, 5370))

Sec. 19.564 Losses after tax determination.

(a) Applicability. Pursuant to a claim, the tax on spirits which are lost after determination of tax and before completion of physical

removal from bonded premises, may be abated or remitted or refunded or

credited without interest to the proprietor of the bonded premises where the loss occurred.

(b) Conditions. (1) Claims for losses under this section shall be

filed in accordance with subpart C of this part.

(2) This section shall not apply if the tax would have been

collectible by reason of 26 U.S.C. 5008(a)(1) if the loss occurred on

bonded premises before determination of tax.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended (26 U.S.C. 5008))

Sec. 19.565 Shortages of bottled distilled spirits.

(a) Determination of shortage. Unexplained shortages shall be

determined by comparing the spirits recorded to be on hand with the

results of the quantitative determination of the spirits found to be on

hand by actual count during the physical inventory required by Sec.

19.402. When the recorded quantity is greater than the quantity

determined by the physical inventory, the difference is an unexplained

shortage. The records shall be adjusted to reflect the physical

inventory.

(b) Payment of tax on shortage. An unexplained shortage of bottled

distilled spirits shall be taxpaid:

(1) Immediately on a prepayment return on Form 5000.24, or

(2) On the return on Form 5000.24 for the return period during which the shortage was ascertained.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1323, as amended (26 U.S.C. 5008))

[T.D. TTB-41, 71 FR 5602, Feb. 2, 2006]

Sec. 19.703 Taxpayment of samples.

When tax is required to be paid on samples:

(a) If the proprietor is qualified to defer payment of tax, the tax

shall be included in the proprietor's next deferred payment of tax on Form 5000.24.

(b) If the proprietor is not qualified to defer the payment of tax,

the tax shall be paid on a prepayment tax return on Form 5000.24.

[T.D. ATF-219, 50 FR 51388, Dec. 17, 1985, as amended by T.D. TTB-41, 71 FR 5602, Feb. 2, 2006]

Sec. 19.721 Records.

General

(a) In General. (1) The records to be maintained by proprietors

shall include:

(i) All individual transaction forms, records, and summaries

specifically required by this part;

(ii) All supplemental, auxiliary, and source data utilized in the

compilation of required forms, records, and summaries, and for

preparation of reports, returns, and claims; and

(iii) Copies of notices, reports, returns, and approved applications and other documents relating to operations and transactions.

(2) The records required by this part may consist of the

proprietor's commercial documents, rather than records prepared

expressly to meet the requirements of this part, if such documents

contain all the details required by this part to be recorded, are

consistent with the general requirements of clarity and accuracy, and do not result in difficulty in their examination.

(b) Accounts. The records required by this part to be maintained by

proprietors shall be arranged into three primary operational accounts:

(1) Production,

(2) Storage, and

(3) Processing.

Records shall indicate receipts, movements between accounts, transfers

in bond, or withdrawals of spirits, denatured spirits, articles, or

wines.

not include copies of qualifying documents required under subpart G, or

of bonds required under Subpart H of this part.

(d) Special provisions. See 27 CFR 70.22 for information with

respect to TTB examination of financial records and books of account.

(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))

Sec. 19.723 Maintenance and preservation of records.

(a) Place of maintenance. Records required by this part shall be

prepared and kept by the proprietor at the plant where the operation or

transaction occurs and shall be available for inspection by any

appropriate TTB officer during business hours.

(b) Reproduction of original records. (1) Whenever any record,

because of its condition, becomes unsuitable for its intended or

continued use, the proprietor shall reproduce such record, by a process

approved by the appropriate TTB officer under Sec. 19.725 for

reproducing records, and such reproduction shall be treated and

considered for all purposes as though it were the original record.

(2) All provisions of law applicable to the original record shall be applicable to such reproductions.

(c) Retention of records. (1) Records required by this part shall be preserved for a period of not less than three years from the date

thereof or the date of the last entry required to be made thereon,

whichever is later. However, the appropriate TTB officer may require

records to be kept for an additional period not exceeding three years in any case where such retention is deemed necessary or advisable for the protection of the revenue.

(2) The period for retention of records prescribed in paragraph

(c)(1) of this section shall not apply to copies of outstanding approved formulas or to copies of formulas which form the basis for claims for credit or refund of taxes on spirits returned to bonded premises. A copy of any such formula shall be kept by the proprietor at the plant where spirits are processed subject to the formula or at the plant where such spirits are received.

(d) Data processing. (1) Notwithstanding any other provision of this section, record data maintained on data processing equipment may be kept at a location other than the plant premises if the original transaction (source) records required by Sec. Sec. 19.736-19.779 are kept available for inspection at the plant premises.

(2) Data which has been accumulated on cards, tapes, discs, or other accepted record media must be retrievable within five business days.

(3) The applicable data processing program shall be made available

for examination if requested by an appropriate TTB officer.

(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))

Sec. 19.731 General.

(a) Entries. (1) Each entry required by this part to be made in

daily records shall be made on the day on which the operation or

transaction occurs.

(2) When the proprietor prepares supplemental or auxiliary records

concurrent with the individual operation or transaction, and these

records contain all the required information with respect to the

operation or transaction, entries in daily records may be deferred not

later than the close of business the third business day succeeding the

day on which the operation or transaction occurs.

(b) Content. (1) All entries in the daily records required by this

subpart shall show the date of the operation or transaction.

(2) Daily records shall accurately and clearly reflect the details

of each operation or transaction and, as applicable, contain all data

necessary to enable:

(i) Identification and proper marking and labeling of spirits,

denatured spirits, or wines;

(ii) Proprietors to prepare summaries, reports, and returns required by this part; and

(iii) appropriate TTB officers to:

(A) Verify and trace the quantity and movement of materials,

spirits, denatured spirits, wines, or alcoholic flavoring materials

involved in each transaction or operation;

(B) Verify tax determinations and claims; and

regulations.

all required details shall be utilized as daily records.

(2) In instances when a form is not prescribed, the records required by this subpart shall be those commercial records used by the proprietor in his accounting system and shall bear all required details.

(3) Daily records required by this part shall be so maintained that

they clearly and accurately reflect all mandatory information. Where the format or arrangement of the daily records is such that the information is not clearly or accurately reflected, the appropriate TTB officer may require a format or arrangement which will clearly and accurately reflect the information.

(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))

Sec. 19.732 Details of daily records.

The daily records required by this part shall conform to the

following requirements:

(a) Spirits shall be recorded by kind and by quantity in proof

gallons, except as provided in Sec. 19.751.

(b) Denatured spirits shall be recorded by formula number and by

quantity in wine gallons.

by kind and by quantity in wine gallons. Chemical byproducts containing

spirits, articles, spirits residues, and distilling materials received

on the premises shall be recorded by kind, by percent of alcohol by

volume, and by quantity in wine gallons. However, when nonliquid

distilling materials which are not susceptible to such quantitative

determination are received, the quantity of such materials may be

determined by weight and shall be so recorded, and the alcohol content

need not be recorded. When it can be shown that it is impractical to

weigh or otherwise determine the exact quantity of such nonliquid

materials, the proprietor may estimate the weight or volume of the

material.

(d) Wines shall be recorded by kind, by quantity in wine gallons,

and by percent of alcohol by volume.

(e) Alcoholic flavoring materials shall be recorded by kind, formula number (if any) and by quantity in proof gallons.

(f) Containers (other than those bearing lot identification numbers) or cases involved in each operation or transaction shall be recorded by type, serial number, and the number of containers (including identifying marks on bulk conveyances), or cases. However, spirits withdrawn in cases may be recorded without the serial numbers of the cases, unless the appropriate TTB officer requires such recording. Package identification numbers, number of packages, and proof gallons per package shall be recorded on deposit record in the storage account reflecting production gauges or filling of packages from tanks, however, only the lot identification, number of packages, and proof gallons per package need be shown for transactions in packages of spirits unless package identification numbers are specifically required by this part.

(g) Materials intended for use in the production of spirits shall be recorded by kind and by quantity, recording liquids in gallons and other materials in pounds, and giving the sugar content for molasses.

(h) The name and address of the consignee or consignor, and if any,

the plant number or industrial use permit number of such person, shall

be recorded for each receipt or removal of materials, spirits, denatured spirits, articles, spirits residues, and wine.

(i) The serial number of the tank used shall be recorded for each

operation or transaction.

(j) The rate of duty paid on imported spirits shall be shown on the

transaction forms or records.

(k) Records shall identify imported spirits, spirits from Puerto

Rico, and spirits from the Virgin Islands, or the records shall show

that a distilled spirits product contains such spirits.

(l) Records shall identify spirits that are to be used exclusively

for fuel use.

(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))

Sec. 19.761 Record of tax determination.

A serially numbered invoice or shipping document, signed or

initialed by an agent or employee of the proprietor, will constitute the record of tax determination. Although neither the proof gallons nor

effective tax rates need be shown on the record of tax determination,

there shall be shown on each invoice or shipping document sufficient

information to enable appropriate TTB officers to determine the total

proof gallons and, if applicable, each effective tax rate and the proof

gallons removed at each effective tax rate. For purposes of this part,

the total proof gallons calculated from each invoice or shipping

document constitutes a single withdrawal.

(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))

Sec. 19.762 Daily summary record of tax determinations.

Each proprietor of a distilled spirits plant who withdraws distilled spirits on determination of tax, but before payment of tax, shall maintain a daily summary record of tax determinations. The summary record will show, for each day on which tax determinations occur:

(a) The serial numbers of the records of tax determination, the

total proof gallons, rounded to the nearest tenth proof gallon on which

tax was determined at each effective tax rate, and the total tax; or

(b) The serial numbers of the records of tax determination, the

total tax for each record of tax determination and the total tax.

(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))

Sec. 19.763 Record of average effective tax rates.

(a) For each distilled spirits product to be tax determined in

accordance with Sec. 19.37, the proprietor shall prepare a daily

summary record showing the--

(1) Serial number of the batch record of each batch of the product

which will be bottled or packaged, in whole or in part, for domestic

consumption;

(2) Proof gallons in each such batch derived from distilled spirits, eligible wine, and eligible flavors; and

(3) Tax liabilities of each such batch determined as follows:

(i) Proof gallons of all distilled spirits (exclusive of distilled

spirits derived from eligible flavors), multiplied by the tax rate

prescribed in 26 U.S.C. 5001;

(ii) Wine gallons of each eligible wine, multiplied by the tax rate

which would be imposed on the wine under 26 U.S.C. 5041(b)(1), (2), or

(3) but for its removal to bonded premises; and

(iii) Proof gallons of all distilled spirits derived from eligible

flavors to the extent that such distilled spirits exceed 2\1/2\% of the

proof gallons in the product, multiplied by the tax rate prescribed in

26 U.S.C. 5001.

(b) At the end of each month during which the product is

manufactured, the proprietor shall determine the--

(1) Total proof gallons and total tax liabilities for each summary

record prescribed by paragraph (a) of this section;

(2) Add the sums from paragraph (b)(1) of this section to the like

sums determined for each of the preceding five months; and

(3) Divide the total tax liabilities by the total proof gallons.

(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))

Sec. 19.764 Inventory reserve records.

(a) General. The proprietor shall establish an inventory reserve

account, as provided in this section, for each eligible distilled

spirits product to be tax determined in accordance with Sec. 19.38.

(b) Deposit records. For each batch of the product bottled or

packaged, the proprietor shall enter into the inventory reserve account

a deposit record, which may be combined with the bottling and packaging

record required by Sec. 19.749 showing the:

(1) Name of the product;

(2) Bottling and packaging record serial number;

(3) Date the bottling or packaging was completed;

(4) Total proof gallons bottled and packaged; and

(5) Effective tax rate of the product computed in accordance with

Sec. 19.34.

be depleted in the same order in which the deposit records were entered

into such account. A depletion will be recorded for each disposition

(e.g., a taxable removal, an exportation, an inventory shortage or

breakage) by entering on the deposit record the:

(1) Transaction date,

(2) Transaction record serial number,

(3) Proof gallons disposed of, and

(4) Proof gallons remaining. If any depletion exceeds the quantity

of product remaining on the deposit record, the remaining quantity will

be depleted, the deposit record closed, and the remainder of the

transaction depleted from the next deposit record.

(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207))

Sec. 19.765 Standard effective tax rates.

For each product to be tax determined using a standard effective tax rate in accordance with Sec. 19.36, the proprietor shall prepare a

record of the standard effective tax rate computation showing, for one

proof gallon of the finished product, the following information:

(a) The name of the product;

(b) The least quantity of each eligible flavor which will be used in the product, in proof gallons, or 0.025 proof gallon, whichever is less;

the product, in proof gallons;

(d) The greatest effective tax rate applicable to the product,

calculated in accordance with Sec. 19.34 with the values

indicated in paragraphs (a) and (b) of this section; and

(e) The date on which the use of the standard effective tax rate

commenced.

Sec. 26.77 Subject to tax.

(a) Distilled spirits of Puerto Rican manufacture, and any products

containing such distilled spirits, brought into the United States and

withdrawn for consumption or sale are subject to a tax equal to the tax

imposed in the United States by 26 U.S.C. 5001.

(b) A credit against the tax imposed on distilled spirits by 26

U.S.C. 7652 is allowable under 26 U.S.C. 5010 on each proof gallon of

alcohol derived from eligible wine or from eligible flavors which do not exceed 2\1/2\ percent of the finished product on a proof gallon basis. The credit is allowable at the time the tax is payable as if it

constituted a reduction in the rate of tax.

the tax shall establish an effective tax rate in accordance with Sec.

26.79a. The effective tax rate established will be applied to each

withdrawal or other disposition of the distilled spirits for consumption or sale within the United States.

(Approved by the Office of Management and Budget under control number

1513-0045)

(Act of August 16, 1954, Pub. L. 591, 68A Stat. 907, as amended (26

U.S.C. 7652); Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26

U.S.C. 5001); Sec. 6, Pub. L. 96-598, 94 Stat. 3488, as amended (26

U.S.C. 5010))

[T.D. ATF-297, 55 FR 18066, Apr. 30, 1990. Redesignated and amended by

T.D. ATF-459, 66 FR 38550, 38551, July 25, 2001]

Sec. 26.79 Inspection or gauge and computation of tax.

On receipt of permit to compute the tax on TTB Form 5110.51, the

revenue agent shall:

(a) In the case of spirits in packages, prepare a gauge record as

provided in Sec. 26.164a in quadruplicate, compute the tax thereon, and

attach all copies of the gauge record to TTB Form 5110.51;

(b) In the instance of spirits in cases, verify by inspection the

quantity of spirits described on the form; or

inspection the quantity of spirits described on the form.

If the revenue agent determines any variation between his gauge and the

quantity of spirits described on Form 5110.51, he shall amend and

initial the data in part I of the form. The revenue agent shall deliver

all copies of Form 5110.51 and any accompanying package gauge record to

the proprietor. The proprietor shall then compute and enter the amount

of tax on all copies of Form 5110.51.

(Approved by the Office of Management and Budget under control number

1513-0056)

[T.D. ATF-198, 50 FR 8549, Mar. 1, 1985. Redesignated and amended by

T.D. ATF-459, 66 FR 38550, 38551, July 25, 2001]

File Type	application/msword
File Title	Sec
Author	ATF
Last Modified By	TTB
File Modified	2009-11-03
File Created	2009-11-03