Code of Federal Regulations · Section
§ 22.131 — General
27 C.F.R. § 22.131
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Any person or permittee conducting recovery operations of tax-free alcohol shall be qualified by the terms of their permit to do so, under the provision of subpart D of this part. Restoration of recovered tax-free alcohol may only be accomplished on the permit premises or by the proprietor of a distilled spirits plant.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Surety corporations31 U.S.C. § 9304