Code of Federal Regulations · Section
§ 19.525 — Reclosing
27 C.F.R. § 19.525
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A proprietor may reclose bottles of distilled spirits filled on bonded premises as provided in subpart N of this part. A proprietor may also reclose bottles of distilled spirits to which closures or other devices have been affixed as provided in § 19.498.
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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Return of tax determined distilled spirits to bonded premises26 U.S.C. § 5215