Code of Federal Regulations · Section
§ 27.61 — Containers Of Distilled Spirits To Bear Closures
27 C.F.R. § 27.61
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No person shall transport, buy, possess, or sell, or transfer any imported distilled spirits in containers of 1 gallon (3.785 liters) or less, unless the immediate container thereof has a closure or other device affixed in accordance with the provisions of this part.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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General26 U.S.C. § 5301