Code of Federal Regulations · Section
§ 19.181 — General
27 C.F.R. § 19.181
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The proprietor of a distilled spirits plant must apply certain construction, equipment, and security standards at the plant. These standards are intended to ensure the protection of untaxed spirits at the plant and to ensure proper measurement and accountability for products on bonded premises. This subpart prescribes those standards.
Authorizing Statute
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Premises of distilled spirits plants26 U.S.C. § 5178
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Definitions31 U.S.C. § 9301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001