United States Code · Section
§ 5213 — Withdrawal Of Distilled Spirits From Bonded Premises On Determination Of Tax
26 U.S.C. § 5213
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Subject to the provisions of section 5173, distilled spirits may be withdrawn from the bonded premises of a distilled spirits plant on payment or determination of tax thereon, in approved containers, under such regulations as the Secretary shall prescribe.
Implementing Regulations
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§ 19.227 Determination of the tax.27 C.F.R. § 19.227
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§ 19.230 Conditions requiring prepayment of taxes.27 C.F.R. § 19.230