TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
PART 24_WINE--Table of Contents
Subpart C_Administrative and Miscellaneous Provisions
Sec. 24.75 Wine for personal or family use.
(a) General. Any adult may, without payment of tax, produce wine for personal or family use and not for sale.
(b) Quantity. The aggregate amount of wine that may be produced exempt from tax with respect to any household may not exceed:
(1) 200 gallons per calendar year for a household in which two or more adults reside, or
(2) 100 gallons per calendar year if there is only one adult residing in the household.