Code of Federal Regulations · Section
§ 26.293 — Marks On Containers
27 C.F.R. § 26.293
(a) Industrial spirits. The shipper shall mark or label each immediate container of industrial spirits with the following information:
(1) The name or trade name of the distiller or shipper;
(2) The words “Virgin Islands Industrial Spirits”;
(3) A package identification number as required by subpart S of part 19 of this chapter;
(4) The date filled;
(5) Proof; and
(6) Quantity in proof gallons.
(b) Specially denatured spirits. The shipper shall mark or label each immediate container of specially denatured spirits with the following information:
(1) Quantity, in gallons, or in liters and gallons;
(2) A serial number or package identification number;
(3) Name and address of shipper;
(4) The words “Virgin Islands Specially Denatured Alcohol” or “Virgin Islands Specially Denatured Rum,” as appropriate;
(5) Formula number prescribed by part 21 of this chapter;
(6) Proof, if the spirits were denatured at other than 190 proof;
(7) Denaturants used, if spirits were denatured under an approved formula authorizing a choice of denaturants; and
(8) Quantity of denaturant used, if the approved formula authorizes a choice of quantities of denaturants.
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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Unlawful businesses without permit; application to State agency27 U.S.C. § 203