Code of Federal Regulations · Section
§ 19.663 — Application Of Other Provisions
27 C.F.R. § 19.663
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The provisions of 26 U.S.C. chapter 51 and the regulations in subparts A through W of this part do not apply to alcohol fuel plants except for the following:
(a) 26 U.S.C. 5181;
(b) The definitions contained in § 19.1, unless the same term is defined in this subpart;
(c) Any provision incorporated by reference in this subpart;
(d) Any provision requiring the payment of tax; and
(e) Any provision applicable to distilled spirits that deals with penalty, seizure, or forfeiture.
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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Distilled spirits for fuel use26 U.S.C. § 5181