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FEDERAL
YOLUME I

REGISTER
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O h it b D

NUMBER 123

Washington, Wednesday, September 2, 1936
TREASURY DEPARTMENT.
Bureau o f Internal Revenue.
T . D. 4693
W in e m a k e r s B o n d , F o r m 700-A, a n d R e g u l a t i o n s R e l a t in g t o W i n e s a n d B r a n d ie s
To District Supervisors, Collectors of Internal Revenue, and Others Concerned:
Sections 330, 331, 332, 333, and 334 of the Liquor Tax Administration Act Public, No. 815 74th Congress provide as follows:
Sec. 330. The last paragraph of section 610 of the Revenue Act of 1918, as amended U . S. C., 1934 ed., Supp. I, title 26, sec. 1310
d , is amended to read as follows:
The provisions of the Internal-revenue laws applicable to natural wine shall apply In the same manner and to the same extent to citrus-fruit wines, peach wines, cherry wines, berry wines, apricot wines, and apple wines, which are the products, respectively, of normal alcoholic fermentation of the juice of sound ripe 1
citrus-fruit except lemons and lim es, 2 peaches, 3 cherries, 4 berries, 5 apricots, or 6 apples, with or without the addition of dry cane, beet, or dextrose sugar containing, respectively, not less than 95 per centum of actual sugar, calculated on a dry basis for the purpose of perfecting the product according to standards, but without the addition or abstraction of other substances, except as may occur in the usual cellar treatment of clarifying or aging.
Sec. 331. Section 612 of the Revenue Act o f 1918, as amended U. S. C., 1934 ed., Supp. I, title 26, sec. 1301 is amended to read as follows:
Sec. 612. a Under such regulations and official supervision and upon the giving of such notices and entries as the Commissioner, with the approval of the Secretary, may prescribe, any producer of wines defined under the provisions o f this title may withdraw from any fruit distillery or Internal Revenue Bonded Warehouse grape brandy, or wine spirits, for the fortification of such wines on the premises where actually made, and any producer o f citrus-fruit wines, peach wines, cherry wines, berry wines, apricot wines, or apple wines may similarly withdraw citrus-fruit brandy, peach brandy, cherry brandy, berry brandy, apricot brandy, or apple brandy for the fortification, respectively, of citrus-fruit wines, peach wines, cherry wines, berry wines, apricot wines, or apple wines, on the premises where actually made: Provided, That after the date of the enactment of the Liquor Tax Administration Act there hall be levied and assessed against the producer o f such wines or citrusfruit wines, peach wines, cherry wines, berry wines, apricot wines, or apple wines in lieu of the internal-revenue tax now Imposed tfereon by law a tax of 10 cents per proof-gallon o f grape brandy, citrus-fruit brandy, peach brandy, cherry brandy, berry brandy, apri cot brandy, apple brandy, or wine spirits, whenever withdrawn anti so used by him after such date in the fortification o f such wines or citrus fruit wines or peach wines, cherry wines, berry wines, apricot wines, or apple wines during the precedingm onth, which assessment shall be paid by him within eighteen months from the of notice thereof: Provided, That every producer of wine who withdraws such brandy, citrus-fruit brandy, peach brandy, cherry berry brandy, apricot brandy, apple brandy, or wine spirits snail give bond to fully cover at all times prior to payment of the assessment the amount of tax due on such brandy, citrus-fruit Drandy, peach brandy, cherry brandy, berry brandy, apricot brandy, 1ibPan? or spirits, which bond shall be in such form as Commissioner of Lateral Revenue, w ith the approval of the of the Treasury, shall, by regulations, prescribe. W hen ucn wines are destroyed or sold or removed fo r the m anufacture of egar, or the production of dealcoholized wines containing less th. n one-half of 1 per centum of alcohol by volume, the tax under Krjmrf Lon on suctl grape brandy, citrus-fruit brandy, peach anay, cherry brandy, berry brandy, apricot brandy, apple brandy,
or wine spirits shall, under such regulations as the Secretary may prescribe, be abated or refunded.
b Nothing contained in this section shall be construed as exempting any wines, citrus-fruit wines, peach wines, cherry wines, berry wines, apricot wines, apple wines, cordials, liqueurs, or similar compounds from the payment of any tax provided fo r in this title.
c Any such wines, or citrus-fruit wines, or peach wines, cherry wines, berry wines, apricot wines, apple wines, may, under such regulations as the Secretary may prescribe, be sold or removed tax free fo r the manufacture of vinegar, or for the production of dealcoholized wines containing less than one-half of 1 per centum of alcohol by volume.
" d The taxes imposed by this section shall not apply to dealcoholized wines containing less than one-half of 1 per centum of alcohol by volume.
S ec . 332. Section 42 of the Act entitled A n Act to reduce the revenue and equalize duties on imports, and for other purposes, approved October 1, 1890, as amended U . S. C., 1934 ed., Supp. I, title 26, sec. 1302, is amended by inserting at the end thereof the following new paragraph:
The provisions of this section and section 43 shall apply to the use of peach brandy, cherry brandy, berry brandy, apricot brandy, and apple brandy, in the preparation, respectively, of fortified peach wines, cherry wines, berry wines, apricot wines, and apple wines, in the same manner and to thé same extent as such provisions apply to the lise of wine spirits in the forti fication of sweet wines; except that 1 no brandy other than peach brandy may be used in the fortification of peach wine and peach brandy may not be used for the fortification of any wine other than peach wine, 2 no brandy other than cherry brandy may be used in the fortification of cherry wine and cherry brandy may not be used for the fortification of any wine other than cherry wine, 3 no brandy other than berry brandy may be used in the fortification of berry wine and a berry brandy prepared from one kind of berry may not be used for the fortification of a berry wine prepared from another kind of berry or for the forti fication of any wine other than berry wine, 4 no brandy other than apricot brandy may be used in the fortification of apricot wine and apricot brandy may not be used for the fortification of any wine other than apricot wine, and 5 no brandy other than apple brandy may be used in the fortification of apple wine and apple brandy may not be used for the fortification of any wine other than apple wine.
S ec . 333. The first proviso of section 3255 of the Revised Statutes, as amended U . S. C., 1934 ed., Supp. I, title 26, sec. 1176, is amended by inserting after citrus-fruit wine, wherever it appears, the words , peach wine, cherry wine, berry wine, apricot wine, or apple wine; and by inserting after citrus-fruit brandy the words , peach brandy, cherry brandy, berry brandy, apricot brandy, or apple brandy.
S ec . 334. Section 618 b of the Revenue Act of 1918 U . S. C., 1934 ed., title 26, sec. 1304 is amended to read as follows:
b Under regulations prescribed by the Commissioner with the approval of the Secretary, it shall be law ful to produce grape wines, citrus-fruit wines, peach wines, cherry wines, berry wines, apricot wines, and apple wines on bonded winery premises by the usual method, and to transport and use the same, and like wines heretofore produced and now stored on bonded winery premises, as distilling material in any fruit-brandy distillery or industrialalcohol plant.

Pursuant to such authority conferred by the Liquor Tax Administration Act, a new winemakers bond, Form 700-A, and the following regulations relative to wines and brandies, including amendments of Regulations No. 7, of May 1930, Relative to the Production, Fortification, Tax Payment, etc., of Wine, are hereby prescribed:
Wine made from citrus fruit except lemons and limes, peaches, cherries, berries, apricots, or apples, with or with1473