Code of Federal Regulations · Section

§ 19.314 — General

27 C.F.R. § 19.314

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Distillers or processors may redistill spirits, denatured spirits, articles, and spirits residues. Some redistillation requires an approved formula on form TTB F 5100.51, Formula and Process for Domestic and Imported Alcohol Beverages, as specified in §§ 5.192 and 5.193 of this chapter.

27 C.F.R. § 19.312 27 C.F.R. § 19.315

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
Redistillation of spirits, articles, and residues
26 U.S.C. § 5223