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<P align=center>Sec. 24.75 <BR>Wine for personal or family use</P>
<DIR></B></FONT>
<P align=center>(a) General. Any adult may, without payment of tax, produce wine
for personal or family use and not for sale. </P>
<P>(b) Quantity. The aggregate amount of wine that may be produced exempt from
tax with respect to any household may not exceed: </P>
<DIR>
<P>(1) 200 gallons per calendar year for a household in which two or more adults
reside, or <BR>(2) 100 gallons per calendar year if there is only one adult
residing in the household.</P></DIR>
<P>(c) Definition of an adult. For the purposes of this section, an adult is any
individual who is 18 years of age or older. However, if the locality in which
the household is located has established by law a greater minimum age at which
wine may be sold to individuals, the term ``adult'' will mean an individual who
has attained that age. </P>
<P>(d) Proprietors of bonded wine premises. Any adult, defined in Sec. 24.75(c),
who operates a bonded wine premises as an individual owner or in partnership
with others, may produce wine and remove it from the bonded wine premises free
of tax for personal or family use, subject to the limitations in Sec. 24.75(b).
</P>
<P>(e) Limitation. This exemption should not in any manner be construed as
authorizing the production of wine in violation of applicable State or local
law. Except as provided in Sec. 24.75(d), this exemption does not otherwise
apply to partnerships, corporations, or associations. </P>
<P>(f) Removal. Wine produced under this section may be removed from the
premises where made for personal or family use including use at organized
affairs, exhibitions or competitions, such as home winemaker's contests,
tastings or judgings, but may not under any circumstances be sold or offered for
sale. The proprietor of a bonded wine premises shall pay the tax on any wine
removed for personal or family use in excess of the limitations provided in this
section and shall also enter all quantities removed for personal or family use
on ATF F 5120.17, Report of Bonded Wine Premises Operations.</P></DIR>
<P>(Sec. 201, Pub. L. 85-859, 72 Stat. 1331, as amended (26 U.S.C. 5042)) </P>
<P>(Approved by the Office of Management and Budget under control number
1512-0216) </P>
<P>[T.D. ATF-299, 55 FR 24989, June 19, 1991, as amended by T.D. ATF-338, 58 FR
19064, Apr. 12, 1993; T.D. ATF-344, 58 FR 40354, July 28, 1993] </P>
<P><BR>This was last updated on September 17, 1999</P><FONT
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