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LAWS /PERMITS

Information Letter to Samll Producers - FAQ's Filing for Small Plant Permit - Location of the Still - Still Set Up -

Small Ethanol Plant Federal Laws

 Small Plant =Up to 10,000 proof gallons/per year Ethanol Fuel Produced

  • An Alcohol Fuel Plant (AFP) is one that will produce, process and store, and use or distribute distilled spirits to be used exclusively for fuel use. 
  • A small AFP is one that will produce and receive a combination of 10,000 or less proof gallons of spirits in a calendar year.

 VIEW/DOWNLOAD IMPORTANT PAPERS IN PDF           

 

 

 

TTB Information Letter to Small Producers

 

DEPARTMENT OF THE TREASURY

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU

550 MAIN STREET, SUITE 8002

CINCINNATI, OHIO 45202

5020220

SMALL ALCOHOL FUEL PRODUCER INFORMATION

 

As requested, we are enclosing the necessary forms to apply for a permit to produce ethyl alcohol exclusively for fuel use. Please be sure to provide an Email address, when yousubmit your paperwork, for contact purposes. This will enable us to notify youwhen we receive your application and possibly process your paperwork morequickly.

 

Please complete TTB F 5110.74, Application and Permit for an Alcohol Fuel Producer under 26 U.S.C. 5181, according to the instructions attached to the form. With the exception of Item 2, you must complete all portions of the application and sign with your original signature.

 

A telephone number and e-mail address (Item 4 of the application) will be helpful in the event we need to contact you about your application.

 

Other important facts to note:

 

• Do not submit your application until you have your still and all other equipment set up.

You may not locate your plant in your home or in any structure attached to your home,

and you may not store alcohol or fuel alcohol there either. Your plant must be

adequately secured to prevent unauthorized removal of spirits.

 

• If an individual listed on the application is a citizen of a foreign county, lived in a foreign

country for more than two years (after 18 years of age) or has association with a foreign

country, please complete the enclosed Personnel Questionnaire, TTB Form 5000.9.

 

• If the premises to be used for this operation are eligible for the National Register of

Historic Places, you should not begin construction or remodeling until you have

contacted the State Historic Preservation Officer (see enclosed information).

 

• Once you’re issued a permit, any alcohol you produce must be denatured. Exceptions

to this are: alcohol you use on the plant premises, transfer in bond or receive from

Customs. You can find a list of the authorized denaturing materials at the link below.

 

• You must keep records and file an annual report, as required by regulations.

 

A legible photocopy of the Driver’s License or official State ID card of the primary contact person who will be interviewed by phone by TTB regarding the application must also be submitted.

 

The alcohol fuel plant regulations are contained in 27 CFR Part 19, Subpart Y, which you can find on our web site at www.ttb.gov   by selecting the tab “Other Alcohol” and then the link“Alcohol Fuel”.

 

If you have any questions, you may contact our office at 1-877-882-3277 or

513-684-7150.

Enclosures   www.TTB.GOV

SOURCE:  http://www.ttb.gov/applications/afp_small.pdf

 

Things To Know ( FAQ )

THINGS TO KNOW

WHEN FILING AN APPLICATION FOR QUALIFICATION AS A

SMALL ALCOHOL FUEL PLANT (AFP)

WITH THE ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

What is the business name?

IF YOUR BUSINESS IS A:                       YOUR NAME IS:

Sole Owner                                                 Your full name

Partnership                                                  The name of each partner and

                                                                      the name of the partnership as

                                                                      filed with the state or local

                                                                      government

Limited Partnership (LP)                             The name of the LP and the

                                                                      name of the general partner(s)

Corporation or Limited Liability                  The corporate or LLC name as

Company (LLC)                                           stated on your documents filed

                                                                      with the state or local government

How do I file?

You must file the application in triplicate with an original signature. The signature of the person filing the application should be legible and signed in blue ink. A photocopy is sufficient as long as the original signature in blue ink appears on all forms where required.

 

Where do I mail my application?

Mail the application and supporting documents to the following address:

National Revenue Center

Alcohol and Tobacco Tax and Trade Bureau

550 Main Street, Suite. 8002

Cincinnati, OH 45202-5215

We recommend you keep a copy of what you send.

 

Can I file my paperwork although I’m not quite ready to open for business?

You may file your application within 60 days of your opening for business. You should have all construction complete and all necessary equipment in place.

 

How long before I can start business?

Once we have received a perfected application and supporting documents our goal is to issue your federal permit within 60 days of receipt of the perfected documents.

 

What is a “perfected application”?

We consider to be in receipt of a “perfected application” when you submit all of the required forms and supporting documents without any errors or omissions. Since we will contact you for an application interview, you must include your daytime telephone number on the application.

If I will be doing business under another name (a trade name), what do I need to file?

If your local or state authority requires registration of the trade name, you must submit proof of registration. If they do not require you to register with them, then you must provide a written statement to that effect.

 

Do I pay any taxes?

Distilled spirits produced at an alcohol fuel plant are not subject to tax provided the spirits are used exclusively for fuel use in accordance with regulations. Payment of tax will be required in the case of diversion of spirits to beverage use or other unauthorized dispositions.

Do I need an Employer Identification Number (EIN)?

If your business is other than a sole owner, you do need an EIN. You can obtain a number from the IRS by completing Form SS-4, Application for Employer Identification Number, and either mail this form to the proper IRS address or file electronically at http://www.irs.gov/.

Do I need any other permits or licenses besides the federal permit?

You may need other permits or licenses from other government agencies. Check with your local and state authorities to ensure that all permit and licensing requirements are met.

 

Does TTB have right of entry to my premises?

Yes. Any TTB officer may enter your premises during business hours to examine records or other documents which are required to be kept or stored on the premises. You must keep your records for not less than three years.

 

What are the requirements if my business is other than a sole owner?

If you apply as a partnership, corporation or limited liability company, you should submit a copy of your partnership agreement, articles of incorporation, or articles of organization, as applicable.

If a partner, corporate officer or member is designated to act on behalf of the business, we must have signing authority for that person. You can use TTB Form 5000.8, Power or Attorney, or Form 5100.1, Signing Authority for Corporate Officials, for this purpose. These forms are available at www.ttb.gov.

SOURCE:  http://www.ttb.gov/applications/question_answer_afp_small.pdf

LOCATION OF THE STILL

Sec. 19.131 Restrictions as to locations.

Distilled spirits plants shall not be located in any dwelling house,
or in any shed, yard, or enclosure connected with any dwelling house, or
on board any vessel or boat, or on premises where beer or wine is
produced, or liquors of any description are retailed, or (except as
provided in Sec. 19.133) on premises where any other business is
conducted. [SOURCE]

STILL SET UP

 
§ 29.49   Notice requirement; setup of still.

(a) General. When required by letter issued by the appropriate TTB officer, no still, boiler (double or pot still), condenser, or other distilling apparatus may be set up without the manufacturer of the still or distilling apparatus first giving written notice of that purpose.

(b) Preparation. The notice will be prepared by the manufacturer in letter form, executed under the penalties of perjury, and will contain the information specified in the letter of the appropriate TTB officer.

(c) Filing. The notice will be filed in accordance with the instructions in the letter of the appropriate TTB officer. A copy of the notice will be retained at the manufacturer's place of business as provided by §29.59.

(Approved by the Office of Management and Budget under control number 1512–0341)

(Sec. 843, Pub. L. 98–369, 98 Stat. 818 (26 U.S.C. 5101))

[T.D. ATF–207, 50 FR 23682, June 5, 1985, as amended by T.D. ATF–439, 66 FR 8769, Feb. 2, 2001]

§ 29.51   Failure to give notice; penalty.

Failure to give notice of manufacture of still or notice of setup of still when required to do so is punishable by a fine of not more than $1,000 or imprisonment for not more than one year, or both, and any still, boiler (double or pot still), condenser, or other distilling apparatus to be used for the purpose of distilling which is removed or set up without the required notice having been given is forfeitable to the Government.

(Sec. 201, Pub. L. 85–859, 72 Stat. 1405, as amended, 1412, as amended (26 U.S.C. 5615, 5687))

§ 29.53   Identification of distilling apparatus.

 (a) General. Each still or condenser manufactured will be identified by the manufacturer as follows:

(1) Name of manufacturer.

(2) Address of manufacturer.

(3) Manufacturer's serial number for the apparatus.

(b) Marking requirements. The apparatus will be identified in a legible and durable manner. The required identification marks will be placed on the apparatus in a location where they will not be obscured or concealed.

§ 29.55   Registry of stills and distilling apparatus.

(a) General. Every person having possession, custody, or control of any still or distilling apparatus set up shall, immediately on its being set up, register the still or distilling apparatus, except that a still or distilling apparatus not used or intended for use in the distillation, redistillation, or recovery of distilled spirits is not required to be registered. Registration may be accomplished by describing the still or distilling apparatus on the registration or permit application prescribed in this chapter for qualification under 26 U.S.C. chapter 51 or, if qualification is not required under 26 U.S.C. chapter 51, on a letter application, and filing the application with the appropriate TTB officer. Approval of the application by the appropriate TTB officer will constitute registration of the still or distilling apparatus.

(b) When still is set up. A still will be regarded as set up and subject to registry when it is in position over a furnace, or connected with a boiler so that heat may be applied, irrespective of whether a condenser is in position. This rule is intended merely as an illustration and should not be construed as covering all types of stills or condensers requiring registration.

(c) Change in location or ownership. Where any distilling apparatus registered under this section is to be removed to another location, sold or otherwise disposed of, the registrant shall, prior to the removal or disposition, file a letter notice with the appropriate TTB officer. The letter notice will show the intended method of disposition (sale, destruction, or othewise), the name and complete address of the person to whom disposition will be made, and the purpose for which the apparatus will be used. After removal, sale, or other disposal, the person having possession, custody, or control of any distilling apparatus intended for use in distilling shall immediately register the still or distilling apparatus on its being set up or, if already set up, immediately on obtaining possession, custody, or control. The registrant shall also comply with the procedures prescribed in this chapter for amendment of the registration or permit application.

(Approved by the Office of Management and Budget under control number 1512–0341)

(Sec. 201, Pub. L. 85–859, 72 Stat. 1355, as amended (26 U.S.C. 5179))

[T.D. ATF–207, 50 FR 23682, June 5, 1985; 50 FR 28572, July 15, 1985; 50 FR 30821, July 30, 1985, as amended by T.D. ATF–439, 66 FR 8770, Feb. 2, 2001]

§ 29.57   Failure to register; penalty.

Any person having possession, custody, or control of any still or distilling apparatus set up who fails to register the still or distilling apparatus is subject to a fine of not more than $10,000 or imprisonment of not more than 5 years, or both, and the still or distilling apparatus is forfeitable to the Government.

(Sec. 201, Pub. L. 85–859, 72 Stat. 1398, as amended, 1405, as amended (26 U.S.C. 5601, 5615))

§ 29.59   Records.

A copy of each notice of manufacture, or set up, of still required under the provisions of §29.47, or 29.49, shall be maintained, in chronological order, by the manufacturer at the premises where the still or distilling apparatus is manufactured. In addition, each manufacturer or vendor of stills shall maintain at their premises a record showing all stills and distilling apparatus (including those to be used for purposes other than distilling) manufactured, received, removed, or otherwise disposed of. The record will also show the name and address of the purchaser and the purpose for which each apparatus is to be used. Any commercial document on which all the required information has been recorded may be used for the record. The records will be kept available for a period of three years for inspection by appropriate TTB officers.

(Approved by the Office of Management and Budget under control number 1512–0341)

[T.D. ATF–207, 50 FR 23682, June 5, 1985, as amended by T.D. ATF–439, 66 FR 8770, Feb. 2, 2001]

 

[ SOURCE ] And Complete texts http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=3c399c36ace645a38f4272bce1f77f4a&rgn=div5&view=text&node=27:1.0.1.1.24&idno=27#PartTopPartTop