Code of Federal Regulations · Section
§ 19.726 — Prohibited Uses, Transfers, And Withdrawals
27 C.F.R. § 19.726
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No person may withdraw, use, sell or otherwise dispose of distilled spirits, including fuel alcohol, produced under this subpart for any purpose other than for fuel use. The law imposes criminal penalties on any person who withdraws, uses, sells, or otherwise disposes of distilled spirits, including fuel alcohol, produced under this subpart for other than fuel use.
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