§ 19.661 — Scope

Authorizing Statute

• Distilled spirits for fuel use

  26 U.S.C. § 5181
• 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