Code of Federal Regulations · Section
§ 24.169 — Pipelines
27 C.F.R. § 24.169
View:
Pipelines, including flexible hoses, used to convey wine, spirits, or volatile fruit-flavor concentrate will be constructed, connected, arranged, and secured so as to afford adequate protection to the revenue and to permit ready examination. The appropriate TTB officer may approve pipelines which cannot be readily examined if no jeopardy to the revenue is created.
Authorizing Statute
-
Taxpaid wine bottling house26 U.S.C. § 5352
-
Imposition, rate, and attachment of tax26 U.S.C. § 5001
-
Definitions31 U.S.C. § 9301