An agent (substance) that removes color.
Any material authorized under 27 CFR part 21 for addition to spirits in the
production of denatured spirits.
To add a substance or materials to an alcoholic liquid to make it unfit for
To establish enough information about taxable products at the time of removal to calculate the tax, specifically the quantity (gallons, barrels, proof gallons, pounds or number) and kind (e.g., wine, beer, spirits, cigarettes, snuff, paper, or tubes).
For tobacco: Where the tax rate depends on additional information (such as number of cigarette papers to a set before January 1, 2000, or sale price of large cigars), that information must also be established as part of tax determination.
Distilled spirits operations
Any authorized distilling, warehousing, or processing operations conducted on
the bonded premises of a plant qualified under 27 CFR part 19.
Distilled Spirits Plant (DSP)
An establishment qualified under part 19 of 27 CFR for producing, warehousing,
or processing of distilled spirits (including denatured spirits), or manufacturing of
articles. An establishment qualified under part 19 for distilling, warehousing,
processing or any combination of these.
Any fermented or other alcoholic substance capable of, or intended for use in,
the original distillation or other original processing of spirits.
See Distilled Spirits Plant.
A return or rebate, in whole or in part, of excise taxes previously paid. A drawback is granted when the claimant has complied with certain statutory requirements. For TTB purposes, drawback is not a ‘refund’.
The practice of bringing spirits, wine, or flavorings into a bonded wine premises or distilled spirits plant and depositing to bulk.