Code of Federal Regulations · Section

§ 19.187 — Pipelines

27 C.F.R. § 19.187

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All pipelines, including flexible hoses, that are used to transfer spirits, denatured spirits, articles, and wines must be constructed, arranged, and secured so as to ensure protection of the revenue and permit ready examination. The appropriate TTB officer may approve pipelines that cannot be readily examined if they pose no jeopardy to the revenue.

27 C.F.R. § 19.186 27 C.F.R. § 19.188

Authorizing Statute

Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Definitions
31 U.S.C. § 9301
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Premises of distilled spirits plants
26 U.S.C. § 5178