Code of Federal Regulations · Section
§ 19.471 — General
27 C.F.R. § 19.471
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The proprietor of a distilled spirits plant must comply with the container and marking requirements that apply to both industrial and nonindustrial spirits. This subpart covers those requirements. For the requirements that apply to articles made with denatured spirits, see part 20 of this chapter. For the requirements that apply to wine, see part 24 of this chapter.
Authorizing Statute
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Containers26 U.S.C. § 5206
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Definitions31 U.S.C. § 9301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001