§ 19.792 27 CFR Ch. I (4–1–05 Edition)
§ 19.792 Reports. § 19.131; registry of stills, § 19.169; and
maintenance and preservation of
(a) Reports required by this section
records, § 19.723.
shall be prepared as of the end of the
applicable reporting period. The origi- (Sec. 201, Pub. L. 85–859, 72 Stat. 1390, as
nal shall be submitted to the regional amended, 1391, as amended (26 U.S.C. 5501–
director (compliance) and a copy re- 5505))
tained by the proprietor.
(b) Proprietors shall submit the fol- QUALIFICATION DOCUMENTS
lowing summary reports of their oper-
§ 19.822 Application.
Each person, before commencing the
Reporting business of manufacturing vinegar by
Title Form No. period
the vaporizing process shall make writ-
(1) Production report .................. 5110.40 Monthly. ten application to the regional director
(2) Storage report ...................... 5110.11 Do. (compliance). The application will in-
(3) Processing reports—
(i) Manufacture/bottling ....... 5110.28 Do. clude:
(ii) Denaturation (including 5110.43 Do. (a) The applicant’s name and prin-
articles). cipal business address (including the
plant address if different from the prin-
(c) All reports required by this part cipal business address);
shall be prepared and submitted to the (b) Description of the extent of the
regional director (compliance) not premises;
later than the 15th day of the month (c) Description of the type of oper-
following the close of the reporting pe- ations to be conducted; and
riod. (d) Description of the stills including
(Approved by the Office of Management and the name and residence of the owner,
Budget under control number 1512–0198) the kind of still, its capacity and the
(Sec. 807, Pub. L. 96–39, 98 Stat. 284 (26 U.S.C. purpose for which it was set up.
5207)) The applicant shall receive and ap-
[T.D. ATF–198, 50 FR 8464, Mar. 1, 1985, as proved application from the regional
amended by T.D. ATF–206, 50 FR 23953, June director (compliance) prior to com-
7, 1985] mencing business.
(Sec. 201, Pub. L. 85–859, 72 Stat. 1390, as
Subpart X—Production of Vinegar amended, (26 U.S.C. 5502))
by the Vaporizing Process
§ 19.823 Changes after original quali-
SCOPE OF SUBPART fication.
When there is a change in the infor-
§ 19.821 Production of vinegar by the mation recorded in the original ap-
proved application, the proprietor shall
The regulations in this subpart relate make a written notice of the change to
to the production of vinegar by the va- the regional director (compliance). The
porizing process. The regulations cover notice will identify the change and the
requirements governing the location, effective date of the change.
qualification, changes after qualifica-
tion, construction, equipment, plant (Sec. 201, Pub. L. 85–859, 72 Stat. 1390, as
amended, (26 U.S.C. 5502))
operations and records of operations at
vinegar plants. Except where incor- § 19.824 Notice of permanent dis-
porated by reference, the provisions of continuance of business.
subpart A through W and subpart Y of
this part do not apply to vinegar plants A proprietor who intends to perma-
using the vaporizing process. The fol- nently discontinue operations shall
lowing provisions of this part shall make written notice to the regional di-
apply to this subpart: the meaning of rector (compliance). The proprietor
terms, § 19.11; other businesses, § 19.68; shall include in the notice a statement
right of entry and examination, § 19.81; of the status of the stills.
furnishing facilities and assistance, (Sec. 201, Pub. L. 85–859, 72 Stat. 1390, as
§ 19.86; restrictions as to location, amended, (26 U.S.C. 5502))
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Alcohol and Tobacco Tax and Trade Bureau, Treasury § 19.902
CONSTRUCTION AND EQUIPMENT (b) The kind and quantity of mate-
rials fermented or mashed;
§ 19.825 Construction and equipment. (c) The proof gallons of distilled spir-
A proprietor of a vinegar plant shall its produced;
construct and equip the vinegar plant (d) The proof gallons of distilled spir-
so that— its used in the manufacture of vinegar;
(a) The distilled spirits vapors that (e) The wine gallons of vinegar pro-
are separated by the vaporizing process duced; and
from the mash produced by the manu- (f) The wine gallons of vinegar re-
facturer are condensed only by intro- moved from the premises.
ducing them into the water or other
liquid used in making the vinegar; and Separate government records need not
be kept as long as commercial records
(b) The distilled spirits produced can
be accurately accounted for and are se- contain all the required information.
cure from unlawful removal from the ADMINISTRATIVE AND MISCELLANEOUS
premises or from unauthorized use.
(Sec. 201, Pub. L. 85–859, 72 Stat. 1390, as § 19.830 Application of distilled spirits
amended, (26 U.S.C. 5502)) tax.
The internal revenue tax must be
paid on any distilled spirits produced
§ 19.826 Authorized operations. in or removed from the premises of a
vinegar plant in violation of law or this
Vinegar manufacturers qualified subpart.
under this subpart are authorized to—
(a) Produce vinegar only by the va-
porizing process; and Subpart Y—Distilled Spirits For Fuel
(b) Produce distilled spirits of 30 de- Use
grees of proof or less only for use in the
manufacture of vinegar on the vinegar § 19.901 Scope of subpart.
plant premises. This subpart implements 26 U.S.C.
5181, which authorizes the establish-
§ 19.827 Conduct of operations. ment of distilled spirits plants solely
Vinegar manufacturers qualified for producing, processing and storing,
under this subpart may— and using or distributing distilled spir-
(a) Separate by a vaporizing process its to be used exclusively for fuel use.
the distilled spirits from the mash pro- This subpart relates to the qualifica-
duced by him; and tion and operation of such distilled
(b) Condense the distilled spirits va- spirits plants. Distilled spirits plants
pors by introducing them into the established under this subpart are des-
water or other liquid used in making ignated as alcohol fuel plants.
(Sec. 232, Pub. L. 96–223, 94 Stat. 278 (26
§ 19.828 Removals from the premises. U.S.C. 5181))
No person shall remove from the vin- § 19.902 Waiver for alcohol fuel plants.
egar plant premises vinegar or other
fluid or material containing more than All provisions of subparts A through
2% alcohol by volume. X of this part and all provisions of 26
U.S.C. Chapter 51 are hereby waived ex-
(a) Any provision specifically incor-
§ 19.829 Daily records. porated by reference in this subpart
Each manufacturer of vinegar by the and the cited authority for that provi-
vaporizing process shall keep accurate sion;
and complete daily records of produc- (b) Any provision requiring the pay-
tion operations that include— ment of tax;
(a) The kind and quantity of fer- (c) Any provisions dealing with pen-
menting or distilling materials re- alty, seizure, or forfeiture which is ap-
ceived on the premises; plicable to distilled spirits; and
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