Code of Federal Regulations · Section
§ 24.37 — Samples For The United States
27 C.F.R. § 24.37
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Appropriate TTB officers are authorized to take samples of wine, spirits, volatile fruit-flavor concentrate, or any other material which may be added to wine products, for analysis, testing, etc., free of tax to determine compliance with the provisions of law and regulation.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Definitions31 U.S.C. § 9301
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Removals of wine from bonded wine cellars26 U.S.C. § 5362