Resources
Glossary of TTB terms for distilleries
Plain-English definitions of the terms on TTB forms and notices.
- Bond (and bond exemption)
- A surety bond that covers federal excise tax. Taxpayers eligible to file annual or quarterly returns (expected tax of $50,000 or less a year) are generally exempt.
- COLA
- Certificate of Label Approval, applied for on TTB F 5100.31 in COLAs Online. There is no TTB fee.
- COLAs Online / Formulas Online / Permits Online
- TTB’s free web systems for label, formula and permit filings.
- DSP
- Distilled spirits plant: premises registered (TTB F 5110.41) and permitted to produce, store or process spirits.
- Excise tax return (TTB F 5000.24)
- The federal return that reports and pays excise tax. It is filed annually, quarterly or semimonthly, depending on the tax owed.
- Health warning statement
- The mandatory “GOVERNMENT WARNING” text required on every alcohol beverage container (27 CFR part 16).
- Needs Correction
- A COLA status: TTB wants changes. You have 30 calendar days to respond or the application is rejected.
- NRC
- TTB’s National Revenue Center in Cincinnati, which handles excise tax returns and payments.
- Pay.gov
- The U.S. Treasury site TTB recommends for filing returns, reports and payments.
- Power of attorney (TTB F 5000.8)
- The form that authorizes someone else to act for your business on the TTB matters you list.
- Processing account
- Where bottling, blending and other processing are reported, on TTB F 5110.28.
- Proof gallon
- One gallon at 100 proof (50% alcohol). Spirits tax is figured in proof gallons.
- Removal (taxable)
- Taking product out of bond for consumption or sale. Tax is owed on removal, not on production.
- Semimonthly
- Two return periods a month (1st–15th and 16th–end), each due 14 days after the period ends.
- Standards of identity
- The classes and types of spirits defined in 27 CFR part 5, subpart I.
- Storage account
- Where spirits held in bond are reported, on TTB F 5110.11.
- Trade name
- A business name other than the legal name. It must be on your TTB records before you use it on labels.
Related
- TTB F 5110.41, DSP registration and permit
- TTB F 5110.40 / .11 / .28 / .43, DSP monthly reports
- TTB F 5000.24, Excise Tax Return
- TTB F 5100.31, label approval (COLA)
- TTB F 5100.51, formula
- Deadline calendar
- Glossary of terms
Sources
Checked Oct 28, 2026. Rules change; always confirm with the current regulation or TTB before you rely on a date.
Start with a short request.
Three short steps, about two minutes. We reply by email within 1 business day with a fixed price and a checklist of what we’d need. There’s no obligation and no sales call.
Nothing is filed and nothing is charged until you approve a written quote. Private filing service; not a government agency.