27 CFR § 19.421 - Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products.
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§ 19.421 Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products.
A proprietor may withdraw spirits without payment of tax for transfer to a bonded wine cellar for use in the production of nonbeverage wine and nonbeverage wine products in accordance with part 24 of this chapter. The proprietor, as consignor, must prepare a transfer record in accordance with § 19.620. In addition, the proprietor must prepare a package gauge record in accordance with § 19.619 and must attach it to the transfer record, unless the wine spirits are already in packages and are being withdrawn on the production or filling gauge.