Code of Federal Regulations · Section

§ 19.710 — Inventory Of Spirits

27 C.F.R. § 19.710

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A proprietor of an alcohol fuel plant must take a physical inventory of all spirits and fuel alcohol on the bonded premises at the end of each calendar year. The proprietor must record the results of this physical inventory in the records required by § 19.718.

27 C.F.R. § 19.709 27 C.F.R. § 19.714

Authorizing Statute

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
Regulation of operations
26 U.S.C. § 5201