Code of Federal Regulations · Section
§ 19.20 — Installation Of Meters, Tanks, And Other Apparatus
27 C.F.R. § 19.20
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The appropriate TTB officer may require the proprietor to install meters, tanks, pipes, or any other apparatus at the proprietor's plant if that officer decides that the equipment is necessary for the protection of the revenue. If the proprietor refuses or fails to install any such apparatus when instructed to do so, the proprietor will not be permitted to conduct business as a distilled spirits plant.
Authorizing Statute
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Installation of meters, tanks, and other apparatus26 U.S.C. § 5552
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Definitions31 U.S.C. § 9301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001