Code of Federal Regulations · Section
§ 19.651 — Liability For Distilled Spirits Tax
27 C.F.R. § 19.651
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The distilled spirits excise tax imposed by 26 U.S.C. 5001 must be paid on any distilled spirits produced in, or removed from, the premises of a vinegar plant in violation of law or regulations.
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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Applicability of provisions of this chapter26 U.S.C. § 5505