Code of Federal Regulations · Section
§ 18.53 — Use Of Concentrate
27 C.F.R. § 18.53
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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.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001