PART 18—PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE Authority: 26 U.S.C. 5001, 5171-5173, 5178, 5179, 5203, 5351, 5354, 5356, 5511, 5552, 6065, 6109, 7805. Source: T.D. ATF-104, 47 FR 23921, June 2, 1982, unless otherwise noted. Editorial Note: Nomenclature changes to part 18 appear by T.D. ATF-436, 66 FR 5471, 5472, Jan. 19, 2001. Subpart A—Scope § 18.1 Scope. The regulations in this part relate to the qualification and operation (including activities incident thereto) of plants for the manufacture of volatile fruit-flavor concentrate (essence). The regulations in this part apply to the several States of the United States and the District of Columbia. § 18.2 Applicability of law. Except as specified in 26 U.S.C. 5511, the provisions of 26 U.S.C. Chapter 51 are not applicable to the manufacture, by any process which includes evaporations from the mash or juice of any fruit, of any volatile fruit-flavor concentrate if: (a) The concentrate, and the mash or juice from which it is produced, contains no more alcohol than is reasonably unavoidable in the manufacture of the concentrate; and (b) The concentrate is rendered unfit for use as a beverage before removal from the place of manufacture, or (in the case of concentrate which does not exceed 24 percent alcohol by volume) the concentrate is transferred to a bonded wine cellar for use in the production of natural wine; and (c) The manufacturer of concentrate complies with all requirements for the protection of the revenue with respect to the production, removal, sale, transportation, and use of concentrate, and of the mash or juice from which it is produced, as may be prescribed by this part. (Sec. 201, Pub. L. 85-859, 72 Stat. 1392, as amended (26 U.S.C. 5511)) § 18.3 Unlawful operations. (a) A manufacturer of concentrate who violates any of the conditions stated in § 18.2 is subject to the taxes and penalties otherwise applicable under 26 U.S.C. Chapter 51 in respect to such operations. (b) Any person who sells, transports, or uses any concentrate or the mash or juice from which it is produced in violation of law or regulations is subject to all the provisions of 26 U.S.C. Chapter 51 pertaining to distilled spirits and wines, including those requiring the payment of the tax thereon. (Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C. 5001)) Subpart B—Definitions § 18.11 Meaning of terms. When used in this part and in forms prescribed under this part, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meaning ascribed in this section. Words in the plural form shall include the singular, and vice versa, and words importing the masculine gender shall include the feminine. The terms “includes” and “including” do not exclude things not enumerated which are in the same general class. Administrator. Appropriate TTB officer. Bonded wine cellar. Concentrate. Concentrate plant. Distilled spirits plant. Executed under penalties of perjury. Fold. Fruit. Fruit mash. High-proof concentrate. Juice. Person. Processing material. Proprietor. Registry number. U.S.C. [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-299, 55 FR 24989, June 19, 1990; T.D. ATF-436, 66 FR 5471, Jan. 19, 2001; T.D. ATF-455, 66 FR 29482, May 31, 2001; T.D. TTB-44, 71 FR 16927, Apr. 4, 2006] Subpart C—Administrative and Miscellaneous Provisions § 18.12 Delegations of the Administrator. The regulatory authorities of the Administrator contained in this part are delegated to appropriate TTB officers. These TTB officers are specified in TTB Order 1135.18, Delegation of the Administrator's Authorities in 27 CFR Part 18, Production of a Volatile Fruit-Flavor Concentrate. You may obtain a copy of this order by accessing the TTB Web site ( https://www.ttb.gov [T.D. TTB-44, 71 FR 16927, Apr. 4, 2006, as amended by T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.13 Alternate methods or procedures. (a) General. (1) Good cause has been shown for the use of the alternate method or procedure; (2) The alternate method or procedure is within the purpose of, and consistent with the effect intended by the specifically prescribed method or procedure, and affords equivalent security to the revenue; and (3) The alternate method or procedure will not be contrary to any provision of law, and will not result in an increase in cost to the Government or hinder the effective administration of this part. (b) Application. (Approved by the Office of Management and Budget under control number 1513-0006) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. ATF-436, 66 FR 5471, Jan. 19, 2001; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.14 Emergency variations from requirements. (a) General. (1) Will afford the security and protection to the revenue intended by the prescribed specifications; (2) Will not hinder the effective administration of this part; and (3) Will not be contrary to any provision of law. Variations from requirements granted under this section are conditioned on compliance with the procedures, conditions, and limitations stated in the approval of the application. Failure to comply in good faith with such procedures, conditions and limitations will automatically terminate the authority for such variations and the proprietor thereupon shall fully comply with the prescribed requirements of regulations from which the variations were authorized. Authority for any variation may be withdrawn whenever in the judgment of the appropriate TTB officer the revenue is jeopardized or the effective administration of this part is hindered by the continuation of such variation. (b) Application. (Approved by the Office of Management and Budget under control number 1513-0006) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.15 Right of entry and examination. Appropriate TTB officers may at all times, as well by night as by day, enter any concentrate plant to make examination of the materials, equipment, and facilities thereon; and make such gauges and inventories as they deem necessary. Whenever appropriate TTB officers, having demanded admittance and declared their name and office, are not admitted into such premises by the proprietor or other person having charge thereof, they may at all times use such force as is necessary for them to gain entry to such premises. (Sec. 201, Pub. L. 85-859, 72 Stat. 1357, as amended, 1392, as amended (26 U.S.C. 5203, 5511)) § 18.16 Forms prescribed. (a) The appropriate TTB officer is authorized to prescribe all forms required by this part. All of the information called for in each form will be furnished as indicated by the headings on the form and the instructions on or pertaining to the form. In addition, information called for in each form will be furnished as required by this part. The form will be filed in accordance with the instructions for the form. (b) Forms prescribed by this part are available for printing through the TTB Web site ( https://www.ttb.gov [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-249, 52 FR 5960, Feb. 27, 1987; T.D. 372, 61 FR 20723, May 8, 1996; T.D. ATF-436, 66 FR 5472, Jan. 19, 2001; T.D. TTB-44, 71 FR 16927, Apr. 4, 2006; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] Document Requirements § 18.17 Retention of documents. The proprietor shall maintain a file of all approved applications and other documents, on or convenient to the concentrate plant premises, available for inspection by appropriate TTB officers. (Approved by the Office of Management and Budget under control number 1513-0006) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.18 Execution under penalties of perjury. When a form or other document called for under this part is required to be executed under penalties of perjury, it will be so executed, as defined in § 18.11, and signed by an authorized person. (Act of August 16, 1954, Pub. L. 591, Chapter 736, 68A Stat. 749 (26 U.S.C. 6065)) § 18.19 Security. The concentrate plant and equipment will be so constructed, arranged, equipped, and protected as to afford adequate protection to the revenue and facilitate inspection by appropriate TTB officers. Subpart D—Qualification § 18.21 General. A person who desires to engage in the business of manufacturing concentrate shall submit an application for registration on form TTB F 5520.3 and receive approval as provided in this part. All written statements, affidavits, and other documents submitted in support of the application or incorporated by reference are deemed a part thereof. (Approved by the Office of Management and Budget under control number 1513-0006) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov, 6, 2024] § 18.22 Restrictions as to location and use. (a) Restrictions. (b) Exceptions. (Approved by the Office of Management and Budget under control number 1513-0006) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.23 Registry of stills. The provisions of subpart C of part 29 of this chapter are applicable to stills or distilling apparatus located on concentrate plant premises used for the production of concentrate. As provided under § 29.55, the listing of a still in the application, and approval of the application, constitutes registration of the still. (Approved by the Office of Management and Budget under control number 1513-0006) [T.D. ATF-207, 50 FR 23681, June 5, 1985, as amended by T.D. ATF-462, 66 FR 42736, Aug. 15, 2001; T.D. TTB-196, 89 FR 87938, Nov. 6, 2024] Application § 18.24 Data for application. Applications on form TTB F 5520.3 will include the following: (a) Serial number; (b) Name and principal business address of the applicant, and the location of the plant if different from the business address; (c) Purpose for which filed; (d) Information regarding proprietorship, supported by the organizational documents listed in § 18.25; and (e) Description of each still and a statement of its maximum capacity. Where any of the information required by this section is on file with the appropriate TTB officer, that information, if accurate and complete, may be incorporated by reference by the applicant and made a part of the application. (Approved by the Office of Management and Budget under control number 1513-0006) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.25 Organizational documents. The supporting information required by paragraph (d) of § 18.24 includes, as applicable: (a) Extracts from the articles of incorporation or from the minutes of meetings of the board of directors, authorizing the incumbents of certain offices, or other persons, to sign for the corporation; (b) Names and addresses of the officers and directors (Do not list officers and directors who have no responsibility in connection with the operation of the concentrate plant.); (c) Names and addresses of the 10 persons having the largest ownership or other interest in the corporation or other entity, and the nature and amount of the stockholding or other interest of each, whether the interest appears in the name of the interested party or in the name of another for that party; and (d) In the case of an individual owner or a partnership, the name and address of every person interested in the concentrate plant, whether the interest appears in the name of the interested party or in the name of another for that party. (Approved by the Office of Management and Budget under control number 1513-0006) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. TTB-196, 89 FR 87937, 87938, Nov. 6, 2024] § 18.26 Powers of attorney. The proprietor shall execute and file a power of attorney on form TTB F 5000.8 for every person authorized to sign or to act on behalf of the proprietor. (Not required for persons whose authority is furnished in the application.) (Approved by the Office of Management and Budget under control number 1513-0014) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.27 Additional requirements. (a) The appropriate TTB officer, to protect the revenue, may require: (1) Additional information in support of an application for registration; (2) Marks on major equipment to show serial number, capacity, and use; (3) Installation of meters, tanks, pipes, or other apparatus; and (4) Installation of security devices. (b) Any proprietor refusing or neglecting to comply with any requirement of this section shall not be permitted to operate. (Approved by the Office of Management and Budget under control number 1513-0006) (Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1353, as amended, 1395, as amended (26 U.S.C. 5172, 5178, 5552)) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] Changes After Original Establishment § 18.31 General requirements. Where there is a change with respect to the information shown in the application, the proprietor shall submit, within 30 days of the change (except as otherwise provided in this part), an amended application on form TTB F 5520.3. (Approved by the Office of Management and Budget under control number 1513-0006) (Sec. 201, Pub. L. 85-859, 72 Stat. 1392, as amended (26 U.S.C. 5511)) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.32 Change in name. The proprietor shall submit an amended application to cover any change in the individual, firm, or corporate name. (Approved by the Office of Management and Budget under control number 1513-0006) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.33 Change in location. The proprietor shall submit an amended application to cover a change in the location of a concentrate plant. Operation of the concentrate plant may not be commenced at the new location prior to approval of the amended application. (Approved by the Office of Management and Budget under control number 1513-0006) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.34 Continuing partnerships. If, under the laws of the particular State, the partnership is not immediately terminated on death or insolvency of a partner, but continues until the winding up of the partnership affairs is completed, and the surviving partner has the exclusive right to the control and possession of the partnership assets for the purpose of liquidation and settlement, the surviving partner may continue to operate the plant under the prior qualification of the partnership. If the surviving partner acquires the business on completion of the settlement of the partnership, such partner shall qualify in their own name from the date of acquisition, as provided in § 18.35. The rule set forth in this section also applies where there is more than one surviving partner. (Approved by the Office of Management and Budget under control number 1513-0006) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-91, 76 FR 5477, Feb. 1, 2011; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.35 Change in proprietorship. (a) General. (b) Fiduciary. (Approved by the Office of Management and Budget under control number 1513-0006) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.36 Change in officers and directors. The proprietor shall submit an amended application to cover changes in the list of officers and directors furnished under the provisions of § 18.25. (Approved by the Office of Management and Budget under control number 1513-0006) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.37 Change in stockholders. The proprietor shall submit changes in the list of stockholders furnished under the provisions of § 18.25 annually on May 1. When the sale or transfer of capital stock results in a change of control or management of the business, the proprietor shall comply with the provisions of § 18.35. (Approved by the Office of Management and Budget under control number 1513-0006) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6. 2024] § 18.38 Permanent discontinuance. A proprietor who permanently discontinues the business of a concentrate manufacturer shall, after completion of operations, file an application on form TTB F 5520.3 to cover such discontinuance, giving the date of the discontinuance. (Approved by the Office of Management and Budget under control number 1513-0006) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.39 Qualification to alternate a volatile fruit-flavor concentrate plant and a distilled spirits plant. A proprietor of a volatile fruit-flavor concentrate plant operating a contiguous distilled spirits plant may alternate the use of such premises between the two functions through extension and curtailment by filing with the appropriate TTB officer the following information: (a) Forms TTB F 5520.3 and TTB F 5110.41 to cover the proposed alternation of premises; (b) A special diagram, in duplicate, delineating the premises as they will exist, both during extension and curtailment and clearly depicting all buildings, floors, rooms, areas, equipment and pipe lines (identified individually by letter or number) which are to be subject to alternation, in their relative operating sequence; and (c) A bond (TTB F 5110.56) or a consent of surety (TTB F 5000.18) to cover the proposed alternation of premises if the proprietor is required to hold a bond under § 19.151 of this chapter to cover the distilled spirits plant premises subject to alternation. (Approved by the Office of Management and Budget under control numbers 1513-0006, 1513-0013, 1513-0048, and 1513-0125) [T.D. ATF-455, 66 FR 29482, May 31, 2001, as amended by T.D. TTB-146, 82 FR 1119, Jan. 4, 2017; T.D. TTB-196, 89 FR 87939, Nov. 6, 2024] § 18.40 Qualification to alternate volatile fruit-flavor concentrate plant and bonded wine cellar. A proprietor of a volatile fruit-flavor concentrate plant operating a contiguous bonded wine cellar may alternate the use of each premise by extension and curtailment by filing with the appropriate TTB officer the following information: (a) Forms TTB F 5520.3 and TTB F 5120.25 to cover the proposed alternation of premises; (b) A special diagram, in duplicate, delineating the premises as they will exist, both during extension and curtailment and clearly depicting all buildings, floors, rooms, areas, equipment and pipe lines (identified individually by letter or number) which are to be subject to alternation, in their relative operating sequence; and (c) A bond (TTB F 5120.36) or a consent of surety (TTB F 5000.18) to cover the proposed alternation of premises if the proprietor is required to hold a bond under § 24.146 of this chapter to cover the bonded wine cellar premises subject to alternation. (Approved by the Office of Management and Budget under control numbers 1513-0006, 1513-0009, and 1513-0013) [T.D. ATF-455, 66 FR 29482, May 31, 2001, as amended by T.D. TTB-146, 82 FR 1119, Jan. 4, 2017; T.D. TTB-196, 89 FR 87939, Nov. 6, 2024] § 18.41 Separation of premises. The appropriate TTB officer may specify additional means of separating the volatile fruit-flavor concentrate plant from a distilled spirits plant or bonded wine cellar premises. [T.D. ATF-455, 66 FR 29482, May 31, 2001] § 18.42 Record of alternation. After approval of the qualifying documents for the alternation of premises, the proprietor must execute a record each time that the premises are alternated. The record will contain the following information: (a) Identification assigned by TTB, including the plant or registry number, of the volatile fruit-flavor concentrate plant and the distilled spirits plant or bonded wine cellar; (b) Effective date and time of proposed change; and (c) Description of the alternation that identifies the diagrams depicting the premises before and after the alternation. (Approved by the Office of Management and Budget under control number 1513-0006) [T.D. ATF-455, 66 FR 29482, May 31, 2001, as amended by T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.43 Conditions of alternation. (a) Curtailment of volatile fruit-flavor concentrate plant. (b) Extension of volatile fruit-flavor concentrate premises and curtailment of distilled spirits plant. (c) Extension of volatile fruit-flavor concentrate premises and curtailment of bonded wine cellar premises. [T.D. ATF-455, 66 FR 29482, May 31, 2001] Subpart E—Operations § 18.51 Processing material. (a) General. (b) Record of processing material. (Approved by the Office of Management and Budget under control number 1513-0022) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov.6, 2024] § 18.52 Production of high-proof concentrate. (a) General. (b) Determination. (Approved by the Office of Management and Budget under control number 1513-0006) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.53 Use of concentrate. Concentrate may be used in the manufacture of any product made in the conduct of another business authorized to be conducted on concentrate plant premises under the provisions of § 18.22, if such product contains less than one-half of one percent of alcohol by volume. § 18.54 Transfer of concentrate. (a) Concentrate unfit for beverage use. (b) Concentrate fit for beverage use. (c) Rendering concentrate unfit for beverage use. (1) Sucrose; or (2) Concentrated fruit juice, of at least 70 Brix, made from the same kind of fruit as the concentrate; or (3) Malic, citric, or tartaric acid. (d) Record of transfer. (Approved by the Office of Management and Budget under control number 1513-0022) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196 , 89 FR 87937, Nov. 6, 2024] § 18.55 Label. Each container of concentrate will have affixed thereto, before transfer, a label identifying the product and showing (a) the name of the proprietor; (b) the registry number of the plant; (c) the address of the plant; (d) the number of wine gallons; and (e) the percent of alcohol by volume. (Approved by the Office of Management and Budget under control number 1513-0022) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.56 Receipt of concentrate. (a) General. (b) Record of concentrate received. (Approved by the Office of Management and Budget under control number 1513-0022) [T.D. ATF-455, 66 FR 29482, May 31, 2001, as amended by T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] Subpart F—Records and Reports § 18.61 Records and reports. (a) General. (b) Records. (i) Enable any appropriate TTB officer to verify operations and to ascertain whether there has been compliance with law and regulations; and (ii) Enable the proprietor to prepare Form 1695 (5520.2). (2) A proprietor need not prepare a specific record to meet the record requirements of this part. Any book, paper, invoice, bill of lading, or similar document that the proprietor prepares or receives for other purposes may be used, if all required information is shown. (c) Reports. (Approved by the Office of Management and Budget under control number 1513-0022) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-172, 49 FR 14941, Apr. 16, 1984; T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87939, Nov. 6, 2024] § 18.62 Record of transfer. When concentrate, juice, or fruit mash is transferred from the concentrate plant premises, the proprietor shall prepare, in duplicate, a record of transfer. The record of transfer may consist of a commercial invoice, bill of lading, or any other similar document. The proprietor shall forward the original of the record of transfer to the consignee and retain the copy as a record. Each record of transfer shall show the following information: (a) Name, registry number, and address of the concentrate plant; (b) Name and address of the consignee; (c) Kind (by fruit from which produced) and description of product, e.g. grape concentrate, concentrated grape juice, unconcentrated grape juice, grape mash; (d) Quantity (in wine gallons); and (e) For concentrate, percent of alcohol by volume. (Approved by the Office of Management and Budget under control number 1513-0022) (Sec. 201, Pub. L. 85-859, 72 Stat. 1392, as amended (26 U.S.C. 5511)) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-172, 49 FR 14941, Apr. 16, 1984; T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.63 Record of transfer to a bonded wine cellar. A proprietor transferring concentrate, juice, or fruit mash to a bonded wine cellar shall prepare a record of transfer as required by § 18.62 and enter the following additional information: (a) Registry number of the bonded wine cellar; (b) For each product manufactured from grapes or berries, variety of grape or berry; (c) For concentrate, fold; (d) For juice and fruit mash, whether volatile fruit flavor has been removed and, if so, whether the identical volatile fruit flavor has been restored; and (e) For concentrated juice, total solids content before and after concentration. (Approved by the Office of Management and Budget under control number 1513-0022) (Sec. 201, Pub. L. 85-859, 72 Stat. 1392, as amended (26 U.S.C. 5511)) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-172, 49 FR 14941, Apr. 16, 1984; T.D. ATF-381, 61 FR 37003, July 16, 1996; T.D. TTB-196, 89 FR 87937, Nov. 6, 2024] § 18.64 Photographic copies of records. Proprietors may record, copy, or reproduce records required by this part by any process which accurately reproduces or forms a durable medium for reproducing the original of records. Whenever records are reproduced under this section, the reproduced records will be preserved in conveniently accessible files, and provisions will be made for examining, viewing, and using the reproduced record the same as if it were the original record. The reproduced record will be treated and considered for all purposes as though it were the original record. All provisions of law and regulation applicable to the original record are applicable to the reproduced record. § 18.65 Annual report. An annual report, on form TTB F 5520.2, of concentrate plant operations shall be prepared by each proprietor and forwarded in accordance with the instructions for the form. When a proprietor permanently discontinues the business of manufacturing concentrate, the proprietor shall submit the annual report in accordance with the instructions for the form. (Approved by the Office of Management and Budget under control number 1513-0022). [T.D. ATF-436, 66 FR 5472, Jan. 19, 2001, as amended by T.D. TTB-196, 89 FR 87939, Nov. 6, 2024]