be jeopardized. Such authorization will expire on the last day of the period specified therein, but in no case shall such period exceed 4 years. The regional regulatory administrator may at any time before or after approval of an application require the submission of such additional information as he considers necessary for administration of the applicable provisions of this part or for the protection of the revenue. Authorization to operate a pilot brewing plant may be withdrawn whenever in the judgment of the regional regulatory administrator the revenue would be jeopardized by the operations of such plant. (b) Renewal of authorization. Any person who desires to continue the operation of a pilot brewing plant after the expiration of his current authorization shall file a new and complete application and a new bond, Form 1566, or continuation certificate, Form 1566-A, as applicable: Provided, That in any case where the existing bond or continuation certificate has not expired or has not been terminated, a new bond or continuation certificate will not be required until the expiration of the existing bond or continuation certificate. The new application, which shall supersede those previously filed, shall conform to the requirements of paragraph (a) of this section. Operation of a pilot brewing plant shall not continue until the new application required by this section has been approved by the regional regulatory administrator. (84 Stat. 2057; 26 U.S.C. 5417) § 245.253 Action on application. If the regional regulatory administrator approves the application, he will so note each copy and forward one copy to the applicant. The applicant shall file his copy of the approved application at his premises, available for inspection by ATF officers. § 245.254 Bond. Any person requesting authorization to establish a pilot brewing plant as provided in § 245.252 shall also execute and file bond on Form 1566. Notwithstanding the provisions of § 245.46 relating to penal sum of bonds, the penal sum of the bond covering the premises of a pilot brewing plant shall be in an amount equal to the potential tax liability of the maximum quantity of beer on hand, in transit to the plant, and unaccounted for at any one time, computed by multiplying such quantity expressed in barrels by the rate of tax prescribed by section 5051, I.R.C.: Provided, That the penal sum of any such bond (or total penal sum if original and strengthening bonds are filed) shall not exceed $50,000 nor be less than $500. The operation of the pilot brewing plant shall not commence until the applicant receives notice from the regional regulatory administrator of the approval of such bond. Such operation may continue only so long as an approved bond (or continuation certificate) is in effect. The bond shall be conditioned that the operator of the pilot brewing plant shall pay, or cause to be paid, to the United States according to the laws of the United States and the provisions of this part, the taxes, including penalties and interest for which he shall become liable, on all beer brewed, produced, or received on the premises. [T.D. 7113, 36 FR 8805, May 13, 1971; 36 FR 9294, May 22, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975] § 245.255 Special tax. The special tax imposed on a brewer by section 5091, I.R.C., shall be paid in accordance with Subpart K of this part. § 245.256 Operations and records. On receipt of the approved application and bond, operations may commence. Monthly reports of operations need not be filed with the regional regulatory administrator, but records which are, in the opinion of the regional regulatory administrator, appropriate to the type of operation being conducted shall be maintained, available for inspection by ATF officers. Such records shall include information sufficient to fully account for the receipt, production, and disposition of all beer received or produced on the premises, and the receipt (and disposition, if removed) of all brewing materials. § 245.257 Transfers from a pilot brewing plant. (a) Application. The proprietor of a pilot brewing plant who desires to remove beer, without payment of tax, from his plant for transfer to a brewery of the same ownership shall, for each such removal, make application to and receive the approval of the regional regulatory administrator of the region in which such brewery is located, before any beer is so removed for transfer. The application shall be filed in duplicate and shall specify: (1) The purpose for which filed; (2) The name and address of the pilot brewing plant; (3) The name and address of the brewery to which the beer is to be transferred; (4) The approximate quantity to be transferred; and (5) If the product to be transferred is a fermented beverage which the brewer intends to market under a name or designation other than "beer," "ale," "porter," or "stout," the name or other designation of the product, the kinds and quantities of materials used, the method of manufacture, and the approximate alcohol content of the finished product. The regional regulatory administrator may require that samples of the beer or fermented beverage to be removed for transfer be submitted to him for analysis before taking action on any application. If the application is approved, a copy will be returned to the applicant as his authority to remove the beer for transfer. (b) Consent required. Each application to remove beer from the pilot brewing plant for transfer to a brewery of the same ownership shall be accompanied by a Consent of Surety, Form 1533, extending the terms of the bond or continuation certificate of the consignee brewer to cover the transportation and receipt of the beer. The consent of surety shall identify the particular bond, Form 1566, or continuation certificate, Form 1566-A, to which it applies and shall contain a statement of purpose as follows: To continue in effect and extend the terms and conditions of said bond or continuation certificate, including all exten sions or limitations of such terms and conditions previously consented to and approved. to cover the tax, for which the principal shall become liable, on the quantity of beer to be removed for transfer to such brewery from a pilot brewing plant owned by him. (c) Applicable procedure. The provisions of Subpart Q of this part shall be applicable to approved transfers of beer without payment of tax from a pilot brewing plant to a brewery of the same ownership: Provided, That, in lieu of the provisions of § 245.146 or § 245.147 which require that Form 2035 be submitted by the consignor with his Form 103 covering the month during which the beer was shipped. the proprietor of the pilot brewing plant shall forward Form 2035 to his regional regulatory administrator not later than the close of the business day next succeeding the business day during which the beer was transferred. [T.D. 7113, 36 FR 8805, May 13, 1971; 36 FR 9294, May 22, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975] 250.312 250.313 Standards of fill. 250.314 Distinctive liquor bottles. 250.316 Bottles not constituting approved containers. 250.317 Bottles to be used for display purpo' es. 250.318 Liquor bottles denied entry. 250.319 Used liquor bottles. Subpart Q-Miscellaneous Provisions 250.331 Alternate methods or procedures. AUTHORITY: Secs. 7651, 7652, 7805, 68A Stat. 906, 907, 917; 26 U.S.C. 7651, 7652, 7805, unless otherwise noted. SOURCE: 20 FR 6077, Aug. 20, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975. Subpart A-Scope of Regulations § 250.1 Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands. This part, "Liquors and Articles from Puerto Rico and the Virgin Islands," relates to the production, bonded warehousing, and withdrawal of distilled spirits, and denatured spirits, and the manufacture of articles in Puerto Rico and the Virgin Islands to 40-071 0-79--56 |