Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter A - Alcohol |
Part 19 - Distilled Spirits Plants |
Subpart I - Distilled Spirits Taxes |
Requirements for Gauging and Tax Determination |
§ 19.225 - Requirement to gauge and tax determine spirits.
Latest version.
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§ 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.