Code of Federal Regulations · Section
§ 19.293 — Receipt Of Materials
27 C.F.R. § 19.293
View:
When a proprietor receives certain materials on bonded premises, the proprietor must determine the quantity received and record those quantities in the records prescribed by subpart V of this part. This requirement applies to:
(a) Fermenting materials;
(b) Distilling materials (including nonpotable chemical mixtures containing spirits); and
(c) Spirits, denatured spirits, articles, and spirits residue for redistillation.
Authorizing Statute
-
Definitions31 U.S.C. § 9301
-
Imposition, rate, and attachment of tax26 U.S.C. § 5001
-
Regulation of operations26 U.S.C. § 5201