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Severance distillery

Designation for a production plant (distillery) of spirits whose burners are not under official control during operation. The taxable amount of alcohol is usually after a registration (severance pay application) based on the type and amount of raw materials to be processed and fixed operating times and yield amounts sized. Through this type of tax registration, the tax is compensated (resigned), one speaks of the settlement of the tax claim. The maximum allowable amount is usually limited. During periods of no use, the use of the distillery is prevented by an official closure. In contrast, the lock distillery , where all distillation equipment is set up so that all distillates are accurately recorded and can not be removed until the official admission. See also below distillation,

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