These definitions are reproduced from the Code of Federal Regulations for reference. When a term is defined in multiple CFR parts, the definition shown is representative. Consult the specific CFR part relevant to your situation for the authoritative text.
A
Accurate mass flow meterDefined in: part-19 A mass flow meter for making volume determinations of bulk distilled spirits. A mass flow meter used for tax determination of bulk spirits must be certified by the manufacturer of the meter or other qualified person as accurate within a tolerance of plus or minus 0.1 percent. A mass flow meter used for all other required volume determinations of bulk spirits must be certified by the manufacture… Administrator
Defined in: part-19, part-31, part-5, part-7, part-9 The Administrator of the Alcohol and Tobacco Tax and Trade Bureau, the Department of the Treasury, Washington, D.C., or a delegate or designee of the Administrator. Advertisement or Advertising
Defined in: part-5, part-7 See § 5.232 for meaning of these terms as used in subpart N of this part. Age
Defined in: part-5 The length of time during which, after distillation and before bottling, the distilled spirits have been stored in oak barrels. “Age” for bourbon whisky, rye whisky, wheat whisky, malt whisky, or rye malt whisky, and straight whiskies other than straight corn whisky and straight American single malt whisky, means the period the whisky has been stored in charred new oak barrels. Alcoholic flavoring materials
Defined in: part-19 Any nonbeverage product on which drawback has been or will be claimed under 26 U.S.C. 5111-5114, and any flavor imported free of tax which is unfit for beverage purposes. This term includes eligible flavors but does not include flavorings or flavoring extracts manufactured on the bonded premises of a distilled spirits plant as an intermediate product. American proof
Defined in: part-5 See Proof. American viticultural area
Defined in: part-9 A viticultural area as defined in § 4.25(e)(1)(i) of this chapter. Application for registration
Defined in: part-19 The application for registration of a distilled spirits plant that is required by 26 U.S.C. 5171(c). Appropriate TTB officer
Defined in: part-19, part-31, part-5, part-7, part-9 An officer or employee of the Alcohol and Tobacco Tax and Trade Bureau (TTB) authorized to perform any functions relating to the administration or enforcement of this part by TTB Order 1135.19, Delegation of the Administrator’s Authorities in 27 CFR Part 19, Distilled Spirits Plants. Approved map
Defined in: part-9 The U.S.G.S. map(s) used to define the boundary of an approved AVA. Article
Defined in: part-19 A product containing denatured spirits, which was manufactured under this part or part 20 of this chapter. AVA
Defined in: part-9 An American viticultural area.
B
BankDefined in: part-19 Any commercial bank. Banking day
Defined in: part-19 Any day that a bank is open to the public to carry on substantially all of its banking functions. Basic permit
Defined in: part-19 The document that authorizes a person to engage in a designated business or activity under the Federal Alcohol Administration Act. Beer
Defined in: part-31 Beer, ale, porter, stout, and other similar fermented beverages (including sake or similar products) of any name or description containing one-half of 1 percent or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any substitute therefor. Beverage use or use for beverage purposes. Use as an alcohol beverage. Bond
Defined in: part-19 A bond is a formal guarantee for payment of monies due to TTB, including taxes imposed by 26 U.S.C. chapter 51, and any related fines, penalties or interest that the proprietor of a distilled spirits plant may incur, up to an amount specified by the bond (the bond “penal sum”). Bonded premises
Defined in: part-19 The premises of a distilled spirits plant, or part thereof, as described in the application for registration, on which the conduct of distilled spirits operations defined in 26 U.S.C. 5002 is authorized. This term includes premises described in the preceding sentence even if the proprietor, as authorized under the exemption set forth in [§ 19.151(d… Bonded wine cellar
Defined in: part-31 An establishment qualified under this chapter for the production, blending, cellar treatment, storage, bottling, and packaging or repackaging of untaxpaid wine. Bottler
Defined in: part-19, part-5, part-7 A proprietor of a distilled spirits plant qualified under this part as a processor that bottles distilled spirits. Brand name
Defined in: part-5, part-7 The name under which a distilled spirit or a line of distilled spirits is sold. Brewery
Defined in: part-31 An establishment qualified under this chapter for the production of beer. Bulk container
Defined in: part-19 Any container approved by TTB having a capacity in excess of one wine gallon. Bulk conveyance
Defined in: part-19 A tank car, tank truck, tank ship, tank barge, or a compartment of any such conveyance, or any other container approved by the Administrator for the conveyance of comparable quantities of spirits, including denatured spirits and wines. Bulk distilled spirits
Defined in: part-19 Distilled spirits in a container having a capacity in excess of one wine gallon. Business day
Defined in: part-19 Any day, other than a Saturday, a Sunday, or a legal holiday (which includes any holiday in the District of Columbia and any statewide holiday in the particular State in which the claim, report, or return, as the case may be, is required to be filed, or the act is required to be performed).
C
Calendar quarter and quarterlyDefined in: part-19 These terms refer to the 3-month periods ending on March 31, June 30, September 30, or December 31. Carrier
Defined in: part-19 Any person, company, corporation, or organization, including a proprietor, owner, consignor, consignee, or bailee, who transports distilled spirits, denatured spirits, or wine in any manner for itself or others. Certificate holder
Defined in: part-5, part-7 The permittee or brewer whose name, address, and basic permit number, plant registry number, or brewer’s notice number appears on an approved TTB Form 5100.31. Certificate of exemption from label approval
Defined in: part-5, part-7 A certificate issued on TTB Form 5100.31, which authorizes the bottling of wine or distilled spirits, under the condition that the product will under no circumstances be sold, offered for sale, shipped, delivered for shipment, or otherwise introduced by the applicant, directly or indirectly, into interstate or foreign commerce. Certificate of label approval (COLA)
Defined in: part-5, part-7 A certificate issued on TTB Form 5100.31 that authorizes the bottling of wine, distilled spirits, or malt beverages, or the removal of bottled wine, distilled spirits, or malt beverages from customs custody for introduction into commerce, as long as the product bears labels identical to the labels appearing on the face of the certificate, or labels with changes authorized by TTB on the certific… CFR
Defined in: part-19, part-31 The Code of Federal Regulations. Commercial bank
Defined in: part-19 A bank, whether or not a member of the Federal Reserve system, which has access to the Federal Reserve Communications System or Fedwire (a communications network that allows Federal Reserve system member banks to effect a transfer of funds for their customers (or other commercial banks) to the Treasury Account at the Federal Reserve Bank of New York). Container
Defined in: part-19, part-5, part-7 A receptacle, vessel, or form of bottle, can, package, tank or pipeline (where specifically included) used or capable of being used to contain, store, transfer, convey, remove, or withdraw spirits and denatured spirits. Customs officer
Defined in: part-5, part-7 An officer of U.S. Customs and Border Protection (CBP) or any agent or other person authorized by law to perform the duties of such an officer.
D
DealerDefined in: part-31 Any person who sells, or offers for sale, any distilled spirits, wines, or beer. Denatured spirits or denatured alcohol. Spirits to which denaturants have been added as prescribed under this chapter. Distilled spirits or spirits. That substance known as ethyl alcohol, ethanol, or spirits of wine in any form, including all dilutions and mixtures thereof, from whatever source or by whatev… Denaturant or denaturing material
Defined in: part-19 Any material authorized by part 21 of this chapter for addition to spirits in the production of denatured spirits. Denatured spirits
Defined in: part-19 Spirits to which denaturants have been added as provided in part 21 of this chapter. Director of the service center
Defined in: part-19 A director of an Internal Revenue Service Center. Distilled spirits
Defined in: part-5 Ethyl alcohol, hydrated oxide of ethyl, spirits of wine, whisky, rum, brandy, gin, and other distilled spirits, including all dilutions and mixtures thereof, for nonindustrial use. The term “distilled spirits” does not include mixtures containing wine, bottled at 48 degrees of proof (24 percent alcohol by volume) or less, if the mixture contains more than 50 percent wine on a proof gallon basis. Distilled spirits operations
Defined in: part-19 Any authorized distilling, warehousing, or processing operation conducted on the bonded premises of a plant qualified under this part. Distilled spirits plant
Defined in: part-19, part-31 An establishment which is qualified under this part to conduct distilled spirits operations. Distiller
Defined in: part-19 Any person who: (1) Produces distilled spirits from any source or substance; (2) Brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than making or using of mash, wort, or wash in the authorized production of wine or beer, or in the production of vinegar by fermentation); (3) By any process separates alcoholic spirits from any fermented subs… Distilling material
Defined in: part-19 Any fermented or other alcoholic substance capable of, or intended for use in, the original distillation or other original processing of spirits. Distilling season
Defined in: part-5 The period from January 1 through June 30, which is the spring distilling season, or the period from July 1 through December 31, which is the fall distilling season. Distinctive or fanciful name
Defined in: part-5, part-7 A descriptive name or phrase chosen to identify a distilled spirits product on the label. It does not include a brand name, class or type designation, or statement of composition. District director
Defined in: part-19 A district director of the Internal Revenue Service.
E
Effective tax rateDefined in: part-19 The net tax rate, after reduction for any credit allowable under 26 U.S.C. 5010 for wine and flavor content, at which the tax imposed on distilled spirits by 26 U.S.C. 5001 or 7652 is paid or determined. Electronic fund transfer or EFT
Defined in: part-19 Any transfer of funds effected by the proprietor’s commercial bank, either directly or through a correspondent banking relationship, via the Federal Reserve Communications System or Fedwire to the Treasury Account at the Federal Reserve Bank of New York. Eligible flavor
Defined in: part-19 A flavor which: (1) Is of a type that is eligible for drawback of tax under 26 U.S.C. 5114; (2) Was not manufactured on the premises of a distilled spirits plant; and (3) Was not subjected to distillation on distilled spirits plant premises such that the flavor does not remain in the finished product. Eligible wine
Defined in: part-19 Wine on which tax would be imposed by paragraph (1), (2), or (3) of 26 U.S.C. 5041(b) but for its removal to distilled spirits plant premises and which has not been subject to distillation at a distilled spirits plant after receipt in bond. Export or exportation
Defined in: part-19 A separation of goods from the mass of goods belonging to the United States with the intention of uniting them with goods belonging to a foreign country or any possession of the United States, including the Commonwealth of Puerto Rico, the U.S. Virgin Islands, American Samoa, and Guam.
F
FAA ActDefined in: part-5, part-7 The Federal Alcohol Administration Act. Fermenting material
Defined in: part-19 Any material that will be subject to a process of fermentation in order to produce distilling material. Fiduciary
Defined in: part-19 A guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. Fiscal year
Defined in: part-19 The period October 1st of one calendar year through September 30th of the following calendar year. From bond
Defined in: part-19 When used with reference to withdrawals of distilled spirits, this phrase includes withdrawals from the premises of a distilled spirits plant even if the proprietor, as authorized under the exemption set forth in § 19.151(d), has not provided a bond for the premises.
G
GallonDefined in: part-5, part-7 A U.S. gallon of 231 cubic inches at 60 degrees Fahrenheit. Gallon or wine gallon
Defined in: part-19 The liquid measure equivalent to the volume of 231 cubic inches. General
Defined in: part-9 For purposes of this part, and unless the specific context otherwise requires, the following terms shall have the meanings indicated: General premises
Defined in: part-19 Any business office, service facility, or other part of the premises described in the notice of registration other than bonded premises. Grain
Defined in: part-5 Includes cereal grains and the seeds of the pseudocereals amaranth, buckwheat, and quinoa.
I
In bondDefined in: part-19 When used to describe spirits, denatured spirits, articles, or wine, this term refers to spirits, denatured spirits, articles, or wine held under bond to secure the payment of the taxes imposed by 26 U.S.C. chapter 51, and on which those taxes have not been determined. In bulk
Defined in: part-5 In barrels or other receptacles having a capacity in excess of 1 wine gallon (3.785 liters). Industrial use
Defined in: part-19 When used with reference to spirits, the meaning given to the term in § 19.472. Intermediate product
Defined in: part-19 Any product manufactured according to an approved formula under part 5 of this chapter, intended not for sale as such but for use in the manufacture of a distilled spirits product. Interstate or foreign commerce
Defined in: part-5, part-7 Commerce between any State and any place outside of that State or commerce within the District of Columbia or commerce between points within the same State but through any place outside of that State. IRC
Defined in: part-19 The Internal Revenue Code of 1986, as amended.
K
Keg collarDefined in: part-7 A disk that is pushed down over the keg’s bung or tap cover. Kind
Defined in: part-19 Except as provided in § 19.487, when used with reference to spirits, this term means class and type as prescribed in part 5 of this chapter. When used with reference to wines, this term means the class and type of wine as prescribed in part 4 of this chapter.
L
Letterhead applicationDefined in: part-19 A letter on a company’s letterhead or other piece of paper that clearly shows the company name from a company representative with signature authority. A letterhead application is subject to TTB approval prior to any change requested in the letter. Letterhead notice
Defined in: part-19 A letter on a company’s letterhead or other piece of paper that clearly shows the company name from a company representative with signature authority. A letterhead notice does not require approval by TTB prior to the change. Liquor bottle
Defined in: part-19, part-31 A bottle made of glass or earthenware, or of other suitable material approved by the Food and Drug Administration, which has been designed or is intended for use as a container for distilled spirits for sale for beverage purposes and which has been determined by the Administrator to adequately protect the revenue. Liquors
Defined in: part-31 Distilled spirits, wines, or beer. Liter
Defined in: part-19, part-31 A metric unit of capacity equal to 1,000 cubic centimeters or 1,000 milliliters (ml) of alcoholic beverage, and equivalent to 33.814 fluid ounces. Liter or litre
Defined in: part-5 A metric unit of capacity equal to 1,000 cubic centimeters or 1,000 milliliters (mL) of distilled spirits at 15.56 degrees Celsius (60 degrees Fahrenheit), and equivalent to 33.814 U.S. fluid ounces. Lot identification number
Defined in: part-19 The package identification number described in § 19.485.
M
Malt beverageDefined in: part-7 A beverage made by the alcoholic fermentation of an infusion or decoction, or combination of both, in potable brewing water, of malted barley with hops, or their parts, or their products, and with or without other malted cereals, and with or without the addition of unmalted or prepared cereals, other carbohydrates or products prepared therefrom, and with or without the addition of carbon dioxid… Mash, wort, wash
Defined in: part-19 Any fermented material capable of, or intended for, use as a distilling material. National Revenue Center: TTB’s National Revenue Center, in Cincinnati, Ohio.
N
Net contentsDefined in: part-5, part-7 The amount, by volume, of distilled spirits held in a container. Nonindustrial use
Defined in: part-19 When used with reference to spirits, the meaning given to the term in § 19.472.
O
Operating permitDefined in: part-19 The document issued pursuant to 26 U.S.C. 5171(d), that authorizes a person to engage in the business or operation described in the document.
P
PackageDefined in: part-19 A cask or barrel or similar wooden container, or a drum or similar metal container. Package identification number
Defined in: part-19 The lot identification number described in § 19.490. Perfected petition
Defined in: part-9 A petition containing all of the evidence meeting the requirements of § 9.12 and containing sufficient supporting information for TTB to decide whether or not to proceed with rulemaking to establish a new AVA or to change an existing AVA. Permittee
Defined in: part-5, part-7 Any person holding a basic permit under the FAA Act. Person
Defined in: part-19, part-31, part-5, part-7, part-9 An individual, trust, estate, partnership, association, company, corporation, limited liability company, limited liability partnership, or other entity recognized by law as a person. Petition
Defined in: part-9 A written request to establish a new AVA or to change an existing AVA, signed by the petitioner or an authorized agent of the petitioner, and submitted in accordance with this part and § 70.701(c) of this chapter. Petitioner
Defined in: part-9 An individual or entity that submits a petition to TTB. Plant number
Defined in: part-19 The number assigned to a distilled spirits plant by TTB. Plant or distilled spirits plant
Defined in: part-19 An establishment qualified under this part for distilling, warehousing, processing, or any combination thereof. Processor
Defined in: part-19 Except as otherwise provided in 26 U.S.C. 5002(a)(6), any person qualified under this part who manufactures, mixes, bottles, or otherwise processes distilled spirits or denatured spirits or who manufactures any article. Produced at or distilled at
Defined in: part-5 When used with reference to specific degrees of proof of a distilled spirits product, the phrases “produced at” and “distilled at” mean the composite proof of the distilled spirits after completion of distillation and before reduction in proof, if any. Proof
Defined in: part-19, part-5 The ethyl alcohol content of a liquid at 60 degrees Fahrenheit, stated as twice the percentage of ethyl alcohol by volume. Proof gallon
Defined in: part-19, part-5 A gallon of liquid at 60 degrees Fahrenheit which contains 50 percent by volume of ethyl alcohol having a specific gravity of 0.7939 at 60 degrees Fahrenheit referred to water at 60 degrees Fahrenheit as unity, or the alcoholic equivalent thereof. Proof of distillation
Defined in: part-19 The composite proof of the spirits when the production gauge is made, or, if the spirits are reduced in proof prior to the production gauge, the proof of the spirits prior to that reduction, unless the spirits are subsequently redistilled at a higher proof than the proof prior to reduction. Proprietor
Defined in: part-19 The person qualified under this part to operate a distilled spirits plant.
R
ReclaimDefined in: part-31 To grind up a liquor bottle or container and use the ground up material to make products other than liquor bottles or containers. Reconditioning
Defined in: part-19 The dumping of distilled spirits products in bond after their bottling or packaging, for filtration, clarification, stabilization, reformulation, or other purposes, other than destruction, denaturation, redistillation, or rebottling. Recovered article
Defined in: part-19 An article containing specially denatured spirits salvaged without all of its original ingredients, or an article containing completely denatured alcohol salvaged without all of the denaturants for completely denatured alcohol, as provided in part 20 of this chapter. Recycle
Defined in: part-31 To grind up a liquor bottle or container and use the ground up material to make new liquor bottles or containers. Sale at retail or retail sale. Sale of liquors to a person other than a dealer. Sale at wholesale or wholesale sale. Sale of liquors to a dealer. Responsible advertiser
Defined in: part-5, part-7 The permittee responsible for the publication or broadcast of an advertisement.
S
SeasonDefined in: part-19 The period from January 1st through June 30th (spring season) or the period from July 1st through December 31st (fall season). Secretary of the Treasury or Secretary. The Secretary of the Treasury or a delegate of the Secretary. Service center
Defined in: part-19 An Internal Revenue Service Center in any of the Internal Revenue regions. Spirits
Defined in: part-5 See Distilled spirits. Spirits or distilled spirits
Defined in: part-19 The substance known as ethyl alcohol, ethanol, or spirits of wine in any form (including all dilutions and mixtures thereof, from whatever source or by whatever process produced) but not denatured spirits unless specifically stated. The term does not include mixtures of distilled spirits and wine, bottled at 48° proof or less, if the mixture contains more than 50 percent wine on a proof gallon … Spirits residues
Defined in: part-19 Residues, containing distilled spirits, of a manufacturing process related to the production of an article under part 20 of this chapter. State
Defined in: part-5, part-7 One of the 50 States of the United States, the District of Columbia, or the Commonwealth of Puerto Rico.
T
Tap coverDefined in: part-7 A cap, usually made of plastic, that fits over the top of the tap (or bung) of a keg. Tax-determined or determined
Defined in: part-19 When used with reference to any distilled spirits to be withdrawn from bond on determination of tax, that the taxable quantity of spirits has been established. Taxpaid
Defined in: part-19 When used with reference to distilled spirits, all applicable taxes imposed by law on those spirits have been determined or paid as provided by law. Term of viticultural significance
Defined in: part-9 A name recognized under § 4.39(i)(3) of this chapter. This chapter
Defined in: part-19, part-31 Title 27 of the Code of Federal Regulations, Chapter I, Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury (27 CFR chapter I). To bond
Defined in: part-19 When used with reference to returns of distilled spirits, this phrase includes returns to the premises of a distilled spirits plant even if the proprietor, as authorized under the exemption set forth in § 19.151(d), has not provided a bond for the premises. Transfer in bond
Defined in: part-19 The removal of spirits, denatured spirits and wines from one bonded premises to another bonded premises. Treasury Account
Defined in: part-19 The General Account of the Department of the Treasury at the Federal Reserve Bank of New York. TTB
Defined in: part-19, part-5, part-7, part-9 The Alcohol and Tobacco Tax and Trade Bureau of the Department of the Treasury. TTB officer
Defined in: part-19 An officer or employee of TTB authorized to perform any function relating to the administration or enforcement of the provisions of this part.
U
U.S.CDefined in: part-19, part-31 The United States Code. U.S.G.S
Defined in: part-9 The United States Geological Survey. (b) Use of other terms. Any other term defined in the Federal Alcohol Administration Act and used in this part shall have the same meaning assigned to it by that Act. Unfinished spirits
Defined in: part-19 Spirits in the production system prior to production gauge. United States (U.S.)
Defined in: part-5, part-7 The 50 States, the District of Columbia, and the Commonwealth of Puerto Rico. [T.D. TTB-176, 87 7579, Feb. 9, 2022, as amended by T.D. TTB-199, 89 FR 102734, Dec. 18, 2024]
W
WarehousemanDefined in: part-19 A proprietor of a distilled spirits plant qualified under this part to store bulk distilled spirits. We
Defined in: part-19 TTB and TTB officers. Wine
Defined in: part-31 When used without qualification, the term includes every kind (class and type) of product produced on bonded wine premises from grapes, other fruit (including berries), or other suitable agricultural products and containing not more than 24 percent of alcohol by volume. The term includes all imitation, other than standard, or artificial wine and compounds sold as wine. Wine gallon
Defined in: part-19 The liquid measure equivalent to the volume of 231 cubic inches. Wine spirits
Defined in: part-19 Spirits authorized for use in wine production by 26 U.S.C. 5373. [T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, as amended by T.D. TTB-92a, 76 FR 19908, Apr. 11, 2011; T.D. TTB-146, [82 FR 1119](https://www.federalregister.gov/citation/82-FR-111…