Code of Federal Regulations · Section
§ 19.348 — Formula Requirements
27 C.F.R. § 19.348
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A proprietor must obtain approval of a formula on form TTB F 5100.51 as provided in §§ 5.192 and 5.193 of this chapter before a proprietor may:
(a) Blend, mix, purify, refine, compound, or treat spirits in any manner which results in a change of character, composition, class, or type of the spirits, including redistillation as provided in § 19.314; or
(b) Produce gin or vodka by other than original and continuous distillation.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Regulation of operations26 U.S.C. § 5201