§ 194.251 Strip stamps required on all bottles. Except as provided in §§ 194.264, 194.271, and 194.272, all distilled spirits in the possession of wholesale or retail dealers in liquors shall be in bottles or similar containers of a capacity of 1 gallon (3.785 liters) or less which shall bear the prescribed strip stamps evidencing bottling in compliance with internal revenue law. The strip stamps shall be affixed in such manner as to be broken when the containers are opened. (Sec. 201, Pub. L. 85-859, 72 Stat. 1358 (26 U.S.C. 5205)) [T.D. ATF-34, 41 FR 46861, Oct. 26, 1976] § 194.252 Breaking of strip stamp on opening bottle. The strip stamp affixed to a container of distilled spirits (whether affixed over the mouth of the container or in some other authorized manner) shall be broken on opening the container. A portion of the strip stamp shall be left attached to the container while any part of the contents remain therein. (72 Stat. 1358; 26 U.S.C. 5205) § 194.253 Mutilated or missing strip stamps. Any unopened bottle or other approved container of distilled spirits(a) From which the strip stamp is missing, (b) On which the strip stamp is mutilated to the extent that the genuineness of the stamp cannot be determined, or to (c) The contents of which are accessible without breaking the stamp, shall be restamped pursuant §§ 194.254-194.255, or be returned to a distilled spirits plant for restamping pursuant to written application, in duplicate, approved by the regional regulatory administrator. Where the containers of distilled spirits are to be returned to a distilled spirits plant for restamping, the dealer shall include in his application for approval of such transaction an accurate description of the containers of distilled spirits to be restamped and the name and address of the plant proprietor who has agreed to accept the liquors for restamping. (72 Stat. 1358; 26 U.S.C. 5205) § 194.254 Replacement of strip stamps found by dealer to be mutilated or missing. Containers requiring restamping, as described in § 194.253, shall be set aside by the dealer and application for necessary stamps submitted with Form 428, in duplicate, to the regional regulatory administrator. Copies of Form 428 may be obtained from the regional regulatory administrator. In every case the application shall state the cause of mutilation or absence of stamps and submit evidence that the spirits are eligible for stamping under section 5205(e), I.R.C. Such evidence may consist of invoices covering purchase of the spirits, in addition to other available documents. Such application shall be signed by the dealer or his authorized agent under the penalties of perjury immediately below a declaration, worded as follows: I declare under the penalties of perjury that I have examined this application and to the best of my knowledge and belief it is true and correct. If the regional regulatory administrator is satisfied from the evidence submitted that the mutilation or absence of the stamps has been satisfactorily explained, he will approve the requisition for stamps, Form 428, and deliver the stamps to the applicant by mail with instructions in regard to affixing them to the containers, or by a representative of his office. If an overprinted stamp is to be replaced by the dealer, the word "Restamped," the name of the dealer, and the date of restamping shall be imprinted, or written in ink, in lieu of overprinting the replacement stamp. (72 Stat. 1353; 26 U.S.C. 5205) [T.D. ATF-2, 37 FR 22735, Oct. 21, 1972. Redesignated at 40 FR 16835, Apr. 15, 1975) §194.255 Strip stamps found by ATF offi cer to be mutilated or missing. When an ATF officer discovers an unopened bottle of distilled spirits which requires restamping due to conditions specified in § 194.253, he will direct that the bottle be set aside. If the officer is satisfied that the spirits are eligible for restamping, he will secure from the dealer the application for strip stamps and Form 428 required under the provisions of § 194.254 and forward them to the regional regulatory administrator. When the ATF officer has good reason to believe that the distilled spirits have not been lawfully stamped, or that the original contents of the bottle have been replaced or increased by the addition of any substance whatsoever, he will seize the spirits for forfeiture. (72 Stat. 1358, 1404; 26 U.S.C. 5205, 5613) § 194.256 Replacement not required. Where an immaterial portion of the stamp is missing, or where the strip stamp has dropped off a bottle and may be reaffixed thereto by the dealer, it will not be necessary to restamp the container. Subpart Q-Reuse and Possession of Used Liquor Bottles § 194.261 Refilling of liquor bottles. No person who sells, or offers for sale, distilled spirits, or agent or employee of such person, shall (a) place in any liquor bottle any distilled spirits whatsoever other than those contained in such bottle at the time of stamping under the provisions of Chapter 51, I.R.C., or (b) by the addition of any substance whatsoever to any liquor bottle, in any manner alter or increase any portion of the original contents contained in such bottle at the time of stamping under the provisions of Chapter 51, I.R.C. (72 Stat. 1374; 26 U.S.C. 5301) [T.D. 6954, 33 FR 6814, May 4, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975] § 194.262 Possession of refilled liquor bottles. No person who sells, or offers for sale, distilled spirits, or agent or employee of such person, shall (a) Possess any liquor bottle in which any distilled spirits have been placed in violation of the provisions of § 194.261, or (b) Possess any liquor bottle, any portion of the contents of which has been altered or increased in violation of the provisions of § 194.261. (72 Stat. 1374; 26 U.S.C. 5301) § 194.263 Possession of used liquor bottles. The possession of used liquor bottles by any person other than the person who empties the contents thereof is prohibited, except that this shall not (a) prevent the owner or occupant of any premises on which such bottles have been lawfully emptied from assembling the same on such premises (1) for delivery to a bottler or importer on specific request of such bottler or importer; (2) for destruction, either on the premises on which the bottles are emptied or elsewhere, including disposition for purposes which will result in the bottles being rendered unusable as bottles; or (3) in the case of unusual or distinctive bottles, for disposition as collectors' items or for other purposes not involving the packaging of any product for sale; or (b) prevent any person from possessing, offering for sale, or selling such unusual or distinctive bottles for purposes not involving the packaging of any product for sale. (72 Stat. 1374; 26 U.S.C. 5301) [T.D. 6954, 83 FR 6814, May 4, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975] § 194.264 Mixed cocktails. A retail liquor dealer who mixes cocktails or compounds any alcoholic liquors in advance of sale, as provided in § 194.38, may not use liquor bottles in which distilled spirits have been previously packaged for the storage of the mixture pending sale. (72 Stat. 1374 (26 U.S.C. 5301)) Subpart R-Packaging of Alcohol for Industrial Uses § 194.271 Requirements and procedure. On compliance with the provisions of Part 201 of this chapter applicable to persons repackaging distilled spirits, a dealer in liquors engaged in the business of supplying alcohol for industrial uses may obtain bulk alcohol on which the tax has been paid or determined and repackage such alcohol for sale for industrial use in containers of a capacity in excess of 1 wine gallon and not more than 5 wine gallons. (a) Qualification procedure. Application for registration, Form 2607, and application for an operating permit, Form 2603, modified in accordance with instructions of the regional regulatory administrator, shall be executed and filed with the regional regulatory administrator. No alcohol shall be repackaged until the approved application for registration and the operating permit are received from the regional regulatory administrator. (b) Operations. Repackaging operations shall be conducted in accordance with the bottling and packaging requirements of Part 201 of this chapter, except (1) Requisitions for strip stamps on Form 428 shall be submitted directly to the regional regulatory administrator, (2) Packaging and labeling operations will be carried on without supervision of an ATF officer unless the regional regulatory administrator requires such supervision, and (3) The dumping and repackaging of each lot of alcohol need not be recorded on a specified form. (c) Records. The dealer shall keep records, daily, showing the bulk alcohol received, dumped for packaging, packaged, strip stamped, and disposed of, including the name and address of each consignor and consignee. A report, on Form 2260, of strip stamp transactions shall be prepared as of the close of business March 31, June 30, September 30, and December 31 of each year. The dealer shall also prepare a monthly report on Form 2733 of bulk alcohol received, packaged, and disposed of. Reports on Form 2260 and Form 2733 shall be submitted to the regional regulatory administrator not later than the 10th day of the month succeeding the period for which rendered. Records, documents, or copies of documents supporting such records, and copies of reports submitted t the regional regulatory administrator shall be filed and retained as prescribed in §§ 194.241 and 194.242. (72 Stat. 1343, 1353, 1360; 26 U.S.C. 5116, 5205, 5206) [25 FR 6270, July 2, 1960, as amended by T.D. 7018, 34 FR 19278, Dec. 5, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975] § 194.272 Labeling. Every dealer packaging alcohol for industrial use shall affix to each package filled a label bearing in conspicuous print the words "Alcohol" and "For Industrial Use," the proof of the alcohol, the capacity of the container, and the packaging dealer's name and address. The dealer may incorporate in the label other appropriate statements; however, such statements shall not obscure or contradict the data required hereby to be shown on such labels. (72 Stat. 1343, 1360; 26 U.S.C. 5116, 5206) A State, or political subdivision thereof, or a person holding a wholesale liquor dealer's basic permit issued pursuant to 27 CFR Part 1 may export bottled taxpaid distilled spirits with benefit of drawback to the extent provided in 26 CFR 252.171 of this chapter. The overprinting of stamps, restamping of bottles, marking of cases, preparation of notice of shipment on Form 1582, the removal and exportation of such distilled spirits, and the filing of claims by the bottler of the spirits shall be in accordance with the 40-071 0-79--22 § 194.292 Wine bottling. Every person desiring to bottle, package, or repackage taxpaid wines at premises other than the premises of a qualified distilled spirits plant shall, before carrying on such operations, make application to, and receive permission from, the regional regulatory administrator, as required under Part 231 of this chapter. The decanting of wine by caterers or other retail dealers for table or room service, banquets, and similar purposes shall not be considered as "bottling," if the decanters are not furnished for the purpose of carrying wine away from the area where served. (72 Stat. 1378; 26 U.S.C. 5352) 195.40 Buildings or rooms. 195.41 Means of ingress or egress. 195.42 Doors, windows, and other openings. Distilling department. 195.43 Subpart E-Sign 195.50 Posting of sign. Subpart F-Equipment 195.55 Fermenting material storage tanks. 195.56 Mash tubs and fermenters. 195.57 Mash tub coils. 195.58 Stills. 195.59 195.60 Pipes for conveying vapor. [Reserved] 195.61 Spray tanks or condensers. 195.62 Closed condensers. 195.63 Artificial means of condensing |