27 C.F.R. § 19.225

Current through September 30, 2024

Section 19.225 - Requirement to gauge and tax determine spirits

Before withdrawing distilled spirits from bond, the proprietor must gauge the spirits and determine the tax that is due on the spirits. This requirement applies to all spirits on which the tax will be either prepaid or deferred.

27 C.F.R. §19.225

26 U.S.C. 5006 , 5204 , 5213