Code of Federal Regulations · Section
§ 19.497 — Obliteration Of Marks
27 C.F.R. § 19.497
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Except as otherwise provided in § 19.487(b), the marks required to be placed on any container or case under this part must not be destroyed or altered before the container or case is emptied.
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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Containers26 U.S.C. § 5206