The price for which large cigars are sold by the manufacturer, determined in accordance with 27 CFR 40.22 and used for computation of the tax.
Specially Denatured Alcohol.
The period from January 1 through June 30, is the spring season.
The period from July 1 through December 31, is the fall season.
The Secretary of the Treasury or his or her delegate.
Segregation of operations
Separating operations to comply with regulations.
Any collection, grouping, or packaging of cigarette papers made up by any
person for delivery to the consumer as a unit.
Shells and cartridges
Includes any article consisting of a projectile, explosive, and container that is
designed, assembled, and ready for use without further manufacture in firearms,
pistols, or revolvers. A person who reloads used shell or cartridge casings is a
manufacturer of shells or cartridges within the meaning of section 4181
if such reloaded shells or cartridges are sold by the reloader.
An unaccounted for discrepancy (missing quantity) of beer disclosed by
Cigarettes weighing not more than three pounds per thousand.
Cigars weighing not more than three pounds per thousand.
Small domestic producers wine credit
Tax reduction available to small wineries if they meet certain criteria.
Tobacco products that are not intended to be smoked such as snuff and chewing
Any finely cut, ground, or powdered tobacco that is not intended to be smoked.
An effervescent wine containing more than 0.392 gram of carbon dioxide per 100
milliliters of wine resulting solely from the secondary fermentation of the wine
within a closed container.
Special Industrial Solvents
Finished articles made in accordance with 27 CFR 20.112.
Special natural wine
Natural wine with added natural flavors. A formula is required for the production of special natural wines.
Spirits that are denatured under the specially denatured alcohol formulas
prescribed in 27 CFR part 21.
Specifically sweetened natural wine
Natural wine with extra sugar, concentrate, or juice added.
Spirits or distilled spirits
That substance known as ethyl alcohol, ethanol, or spirits of wine in any form
(including all dilutions or mixtures thereof, from whatever source or by whatever
process produced), but not denatured spirits unless specifically stated. The term
does not include mixtures of distilled spirits and wine, bottled at 48? proof or
less, if the mixture contains more than 50 percent wine on a proof gallon basis.
Residues, containing distilled spirits, of a manufacturing process related to the
production of an article under 27 CFR part 20.
Natural, special natural, specially sweetened natural, and agricultural wines under the provisions of 27 CFR Part 24.
Standards of fill
Authorized sizes of containers of alcohol.
An individual cigarette.
Any apparatus capable of being used for separating alcoholic or spirituous
vapors, or spiritous solutions, or spirits, from spirituous solutions or mixtures, but
shall not include stills used for laboratory purposes or stills used for distilling
water or other nonalcoholic materials where the cubic distilling capacity is one
gallon or less.
Wine containing not more than 0.392 gram of carbon dioxide per 100 milliliters.
Pure dry sugar, liquid sugar, and invert sugar syrup:
1. Pure dry sugar: Refined sugar 95 percent or more by weight dry, having a dextrose equivalent of not less than 95 percent on a dry basis, and produced from cane, beets, or fruit, or from grain or other sources of starch.
2. Liquid sugar: A substantially colorless refined sugar and water solution containing not less than the equivalent of 60 percent pure dry sugar by weight (60 degrees Brix).
3. Invert sugar syrup: A substantially colorless solution of invert sugar which has been prepared by recognized methods of inversion from pure dry sugar and contains not less than 60 percent sugar by weight (60 degrees Brix).
An agreement with a federally approved insurance company covering the tax
liability on products in bond.