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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