# 27 C.F.R. § 25.205 (2026): Production

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_205

## Section

- **Citation:** 27 C.F.R. § 25.205 (2026)
- **Heading:** Production
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 25: BEER / Subpart L: Removals Without Payment of Tax / § 25.205: § 25.205   Production.

## Text

(a) Any adult may produce beer, without payment of tax, for personal or family use and not for sale. An adult is any individual who is 18 years of age or older. If the locality in which the household is located requires a greater minimum age for the sale of beer to individuals, the adult shall be that age before commencing the production of beer. This exemption does not authorize the production of beer for use contrary to State or local law.
(b) The production of beer per household, without payment of tax, for personal or family use may not exceed:
(1) 200 gallons per calendar year if there are two or more adults residing in the household, or
(2) 100 gallons per calendar year if there is only one adult residing in the household.
(c) Partnerships except as provided in § 25.207, corporations or associations may not produce beer, without payment of tax, for personal or family use.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5053))

## Nearby sections

- [27 C.F.R. § 25.181 (2026) § 25.181   Eligibility.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_181.md)
- [27 C.F.R. § 25.182 (2026) § 25.182   Kinds of containers.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_182.md)
- [27 C.F.R. § 25.183 (2026) § 25.183   Determination of quantity transferred.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_183.md)
- [27 C.F.R. § 25.184 (2026) § 25.184   Losses in transit.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_184.md)
- [27 C.F.R. § 25.185 (2026) § 25.185   Mingling.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_185.md)
- [27 C.F.R. § 25.186 (2026) § 25.186   Record of beer transferred.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_186.md)
- [27 C.F.R. § 25.191 (2026) § 25.191   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_191.md)
- [27 C.F.R. § 25.192 (2026) § 25.192   Removal of sour or damaged beer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_192.md)
- [27 C.F.R. § 25.195 (2026) § 25.195   Removals for analysis.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_195.md)
- [27 C.F.R. § 25.196 (2026) § 25.196   Removals for research, development or testing.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_196.md)
- [27 C.F.R. § 25.201 (2026) § 25.201   Removal by pipeline.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_201.md)
- [27 C.F.R. § 25.203 (2026) § 25.203   Exportation without payment of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_203.md)
- [27 C.F.R. § 25.205 (2026) § 25.205   Production.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_205.md)
- [27 C.F.R. § 25.206 (2026) § 25.206   Removal of beer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_206.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_205. Check the current official text before relying on it. Not legal advice.