§ 19.253 - Assessment of tax on spirits not accounted for or reported.

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§ 19.253 Assessment of tax on spirits not accounted for or reported.

The proprietor is required by law to properly account for and report all spirits that it produces. TTB will assess the proprietor for the tax on the difference between the quantity reported and the quantity actually produced.

(26 U.S.C. 5006)

                    
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§ 19.253 - Assessment of tax on spirits not accounted for or reported.

§ 19.253 Assessment of tax on spirits not accounted for or reported.