Code of Federal Regulations · Section
§ 20.241 — General
27 C.F.R. § 20.241
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The United States or any of its Government agencies may withdraw specially denatured spirits from a distilled spirits plant or dealer under this part, as authorized by 26 U.S.C. 5214(a)(2) and 5271. Before any specially denatured spirits may be withdrawn, a permit to procure the spirits shall be obtained as provided in § 20.25.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001