hist-brewing: distillation
AlannnnT at aol.com
AlannnnT at aol.com
Sun Jul 6 12:02:35 PDT 2003
>>No, it's not "in regards to commercial production."
It affects you and me. Note the last sentence.
This is from the Q &A on the ATF web site. It clearly covers personal use.
Nothing ambigious here.
The question, as written by the ATF :
Can I produce beer, wine or spirits for my personal or family use without
paying <A HREF="http://www.atf.treas.gov/alcohol/info/faq/subpages/atftaxes.htm">Federal excise tax</A> and filing Federal paperwork?
The answer, written by the ATF:
You cannot produce spirits for beverage purposes without paying taxes and
without prior approval of paperwork to operate a distilled spirits plant. [See
26 U.S.C. <A HREF="http://www.law.cornell.edu/uscode/26/5601.shtml">5601</A> & <A HREF="http://www.law.cornell.edu/uscode/26/5602.shtml">5602</A> for some of the criminal penalties.] There are numerous
requirements that must be met that make it impractical to produce spirits for
personal or beverage use. Some of these requirements are paying <A HREF="http://www.atf.treas.gov/alcohol/info/faq/subpages/19_49.htm">special tax</A>,
filing an extensive <A HREF="http://www.atf.treas.gov/alcohol/info/faq/subpages/19_151.htm">application</A>, filing a <A HREF="http://www.atf.treas.gov/alcohol/info/faq/subpages/19_231.htm">bond</A>, providing adequate <A HREF="http://www.atf.treas.gov/alcohol/info/faq/subpages/19_277.htm">equipment</A>
to measure spirits, providing suitable <A HREF="http://www.atf.treas.gov/alcohol/info/faq/subpages/19_273.htm">tanks</A> and <A HREF="http://www.atf.treas.gov/alcohol/info/faq/subpages/19_274.htm">pipelines</A>, providing a <A HREF="http://www.atf.treas.gov/alcohol/info/faq/subpages/19_131.htm">
separate building</A> (other than a dwelling) and maintaining detailed <A HREF="http://www.atf.treas.gov/alcohol/info/faq/subpages/19_732.htm">records</A>, and
filing <A HREF="http://www.atf.treas.gov/alcohol/info/faq/subpages/19_792.htm">reports</A>. All of these requirements are listed in<A HREF="http://www.atf.treas.gov/regulations/27cfr19.html"> 27 CFR Part 19</A><A HREF="http://www.atf.treas.gov/alcohol/info/faq/subpages/27cfrpart019.htm">.</A>
source:
http://www.atf.treas.gov/alcohol/info/faq/newfaqbackup.htm#s1
Alan Talman
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