Code of Federal Regulations · Section
§ 31.202 — Possession Of Refilled Liquor Bottles
27 C.F.R. § 31.202
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No person who sells, or offers for sale, distilled spirits, or agent or employee of such person, shall:
(a) Possess any liquor bottle in which any distilled spirits have been placed in violation of the provisions of § 31.201; or
(b) Possess any liquor bottle, any portion of the contents of which has been altered or increased in violation of the provisions of § 31.201.
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