Code of Federal Regulations · Section

§ 19.321 — General

27 C.F.R. § 19.321

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This subpart covers storage operations at distilled spirits plants. A proprietor qualified as a warehouseman and authorized to store bulk distilled spirits and wines must conduct storage operations in accordance with the provisions of this subpart. Subpart V of this part sets forth recordkeeping requirements that apply to storage operations.

27 C.F.R. § 19.322

Authorizing Statute

Regulation of operations
26 U.S.C. § 5201
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