Code of Federal Regulations · Section
§ 19.144 — Alternation Of Distilled Spirits Plant And Volatile Fruit-flavor Concentrate Plant Premises
27 C.F.R. § 19.144
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The proprietor may temporarily extend or curtail the distilled spirits plant premises for alternate use with the premises of a contiguous volatile fruit-flavor concentrate plant. If a proprietor wishes to use all or a portion of the premises alternately as a volatile fruit-flavor concentrate plant or vice versa, the proprietor must comply with the requirements of §§ 18.39 and 18.41 through 18.43 of this chapter.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Application26 U.S.C. § 5172