---
kind: "section"
citation: "27 C.F.R. § 25.24"
title: "27"
number: "25.24"
heading: "Storage of beer."
url: "https://uscodex.org/cfr/27/25.24"
---

# §25.24. Storage of beer.

- (a) **Taxpaid beer.** Beer of a brewer's own production on which the tax has been paid or determined may not be stored in the brewery, except as provided in [§ 25.25](/cfr/27/25.25.md) or [§ 25.213](/cfr/27/25.213.md). Beer produced by other brewers may be stored at the brewery under the following conditions:
  - (1) Taxpaid beer will be segregated in such a manner as to preclude mixing with nontaxpaid beer;
  - (2) If required by [part 1](/cfr/27/part1.md) of this chapter, the brewer shall have a wholesalers or importers basic permit under the Federal Alcohol Administration Act, and keep records of the taxpaid beer as a wholesaler or importer under [part 31](/cfr/27/part31.md) of this chapter.
  - (3) Taxpaid beer may be stored in packages;
  - (4) Taxpaid beer may not be relabeled;
  - (5) Taxpaid beer may not be shown on required brewery records; and
  - (6) The appropriate TTB officer may require physical segregation of taxpaid beer, or marking to show the status of taxpaid beer, if necessary to protect the revenue.
- (b) **Untaxpaid beer.** Packaged beer on which tax has not been paid or determined may be stored in any suitable location in the brewery.

## Notes

### Amendments

[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-268, 53 FR 8628, Mar. 16, 1988; T.D. TTB-25, 70 FR 19883, Apr. 15, 2005; T.D. TTB-79, 74 FR 37404, July 28, 2009]

### Authority

Authority: 19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061, 5121, 5122-5124, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 5556, 5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6651, 6656, 6676, 6806, 7342, 7606, 7805; 31 U.S.C. 9301, 9303-9308.

### Source

Source: T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted.

### Amendments

[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-268, 53 FR 8628, Mar. 16, 1988; T.D. TTB-25, 70 FR 19883, Apr. 15, 2005; T.D. TTB-79, 74 FR 37404, July 28, 2009]