Code of Federal Regulations · Section
§ 19.670 — Dealer Registration And Recordkeeping
27 C.F.R. § 19.670
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An alcohol fuel plant that sells spirits that have not been rendered unfit for beverage use is subject to the requirements of subpart H of this part, except that the reference in § 19.202 to “subpart D” should be taken to refer to subpart X.
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