Code of Federal Regulations · Section

§ 19.394 — Inventory Of Denatured Spirits

27 C.F.R. § 19.394

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A proprietor must take a physical inventory of all denatured spirits in the processing account at the close of each calendar quarter. The proprietor must record the results of that inventory as provided in subpart V of this part. TTB may require additional inventories at any time.

27 C.F.R. § 19.393 27 C.F.R. § 19.395

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