![]() |
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 J - Claims |
§ 19.261 - Scope. |
§ 19.311 - Notice by proprietor. |
§ 19.313 - Use of materials in production of spirits. |
§ 19.317 - Treatment during production. |
§ 19.318 - Addition of caramel to rum or brandy and addition of oak chips to spirits. |
§ 19.319 - Production gauge. |
§ 19.320 - Identification of spirits. |
Chemical By-Products |
Formula |
Inventories |
Rules Regarding Credits, Abatement, Remission, or Refund |
§ 19.266 - Claims for credit of tax. |
§ 19.267 - Adjustments for credited tax. |
§ 19.268 - Allowance of remission, abatement, credit, or refund of tax. |
Requirements for Filing Claims |
§ 19.262 - General requirements for filing claims. |
§ 19.263 - Claims on spirits, denatured spirits, articles, or wines lost or destroyed in bond - specific requirements. |
§ 19.264 - Claims on spirits returned to bonded premises - specific requirements. |
§ 19.265 - Claims relating to spirits lost after tax determination. |
Rules for Puerto Rican and Virgin Islands Spirits |
§ 19.269 - Puerto Rican and Virgin Islands spirits. |