Code of Federal Regulations · Section
§ 22.141 — General
27 C.F.R. § 22.141
View:
A permittee may terminate liability for payment of tax, prescribed by law, when tax-free or recovered alcohol is destroyed in accordance with this subpart.
Authorizing Statute
-
Imposition, rate, and attachment of tax26 U.S.C. § 5001
-
Surety corporations31 U.S.C. § 9304