Required TTB Barrel Markings and tax

[Williamsburg Distillery]

Good morning,

I'm trying to find in the CFR what is required on the barrels after they are filled.

Does the tax get paid while it ages or after the barrel is emptied for bottling?

Thanks

[Griffin Claw]

There are various markings that are required depending on what product is actually in the barrel. At a minimum 27 CFR §19.484 applies but it would behoove you to familiarize yourself with not only this link but all of Part 19 of the CFR. http://www.ecfr.gov/cgi-bin/text-idx?SID=81ecd87483f485b14a6bf1d52fe326bf&node=27:1.0.1.1.15&rgn=div5#sg27.1.19_1479.sg61

As for excise tax, it is determined based on your production gauge, but it isn't actually assesed until you remove the contents of your barrel from a bonded area (for sales purposes). Again, check out the CFR.

[Williamsburg Distillery]

Thanks Griffin