Code of Federal Regulations · Section
§ 20.143 — Receipt
27 C.F.R. § 20.143
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Unless completely denatured alcohol received in bulk conveyances or by pipeline is to be used immediately, it shall be deposited in storage tanks, stored in the tank cars or tank trucks in which received, or drawn into packages which shall be marked or labeled as required by this subpart.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001