Code of Federal Regulations · Section
§ 24.228 — Transfer Of Spirits By Pipeline To A Spirits Storage Tank
27 C.F.R. § 24.228
View:
Where it is desired to transfer spirits by pipeline to bonded wine premises and store the spirits prior to use, there will be provided a suitable tank for storing the spirits. The spirits to be transferred, if not gauged on the bonded premises of the distilled spirits plant, will be gauged by weight or volume on bonded wine premises.
Authorizing Statute
-
Wine spirits26 U.S.C. § 5373
-
Imposition, rate, and attachment of tax26 U.S.C. § 5001
-
Definitions31 U.S.C. § 9301