Code of Federal Regulations · Section
§ 26.136 — Affixing Closures
27 C.F.R. § 26.136
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Each container of distilled spirits having a capacity of one gallon (3.785 liters) or less must have a closure or other device securely affixed to the container. The closure or other device must be constructed in such a manner as to require breaking in order to gain access to the contents of the container.
Authorizing Statute
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General26 U.S.C. § 5301
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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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Unlawful businesses without permit; application to State agency27 U.S.C. § 203