---
kind: "section"
citation: "27 C.F.R. § 24.102"
title: "27"
number: "24.102"
heading: "Premises established for taxpaid wine operations."
url: "https://uscodex.org/cfr/27/24.102"
---

# §24.102. Premises established for taxpaid wine operations.


A person desiring to bottle or pack taxpaid United States or foreign wine shall file an application as provided in [§ 24.105](/cfr/27/24.105.md) to establish a taxpaid wine bottling house premises. A person desiring to conduct taxpaid United States or foreign wine operations, other than bottling or packing taxpaid wine, at bonded wine premises shall include in their application, as provided in [§ 24.109](/cfr/27/24.109.md), the establishment of taxpaid wine premises.

- (a) **Taxpaid wine premises.** Premises on which taxpaid United States or foreign wine may be received and stored, or blended with wine of the same kind and tax class, or reconditioned, and removed.
- (b) **Taxpaid wine bottling house premises.** Premises on which taxpaid United States or foreign wine may be received, stored, mixed with wine of the same kind, tax class and country of origin to facilitate handling, reconditioned, bottled or packed, and removed.

## Notes

### Authority

Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042, 5044, 5061, 5062, 5121, 5122-5124, 5173, 5206, 5214, 5215, 5351, 5353, 5354, 5356, 5357, 5361, 5362, 5364-5373, 5381-5388, 5391, 5392, 5511, 5551, 5552, 5661, 5662, 5684, 6065, 6091, 6109, 6301, 6302, 6311, 6651, 6676, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. ATF-299, 55 FR 24989, June 19, 1990, unless otherwise noted.