Code of Federal Regulations · Section
§ 19.79 — Registry Of Stills
27 C.F.R. § 19.79
View:
Section 29.55 of this chapter requires that every person having possession, custody, or control of a still or distilling apparatus must register the still or distilling apparatus. When a person lists a still or distilling apparatus with the application for registration as required by § 19.75(b) and receives approval of the registration, that person has fulfilled the requirement to register the still or distilling apparatus. See § 29.55 of this chapter for additional provisions regarding stills and distilling apparatus.
Authorizing Statute
-
Definitions31 U.S.C. § 9301
-
Imposition, rate, and attachment of tax26 U.S.C. § 5001
-
Application26 U.S.C. § 5172