Code of Federal Regulations · Section
§ 20.216 — Record Of Shipment
27 C.F.R. § 20.216
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A consignor shipping recovered denatured alcohol, recovered specially denatured rum, or recovered articles to a distilled spirits plant or a permittee shall prepare and forward a record of shipment to the consignee, in accordance with § 20.171.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001