Code of Federal Regulations · Section

§ 19.728 — Withdrawal Of Spirits

27 C.F.R. § 19.728

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Before withdrawal of spirits from the premises of an alcohol fuel plant, the proprietor must render the spirits unfit for beverage use as provided in this subpart. Spirits rendered unfit for beverage use may be withdrawn free of tax from the alcohol fuel plant premises if they will be used exclusively for fuel.

27 C.F.R. § 19.727 27 C.F.R. § 19.729

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
Distilled spirits for fuel use
26 U.S.C. § 5181