Code of Federal Regulations · Section
§ 25.201 — Removal By Pipeline
27 C.F.R. § 25.201
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A brewer may remove beer from the brewery, without payment of tax, by pipeline to the bonded premises of a distilled spirits plant which is authorized to produce distilled spirits and which is located contiguous to the brewery.
Authorizing Statute
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Definitions26 U.S.C. § 5002
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Definitions31 U.S.C. § 9301
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Production, receipt, removal, and use of distilling materials26 U.S.C. § 5222