27 C.F.R. § 19.51
Current through October 31, 2024
A person may not produce distilled spirits at home for personal use. Except as otherwise provided by law, distilled spirits may only be produced by a distilled spirits plant registered with TTB under the provisions of 26 U.S.C. 5171 . All distilled spirits produced in the United States are subject to the tax imposed by 26 U.S.C. 5001 .
27 C.F.R. §19.51
26 U.S.C. 5001 , 5601 , and 5602