Code of Federal Regulations · Section
§ 22.174 — Receipt Of Shipment
27 C.F.R. § 22.174
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On receipt of a shipment of tax-free spirits, a representative of the Government agency shall inspect the shipment for any loss or deficiency. In the case of loss or deficiency, the agency shall annotate the receiving document and forward a copy to the appropriate TTB officer.
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