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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter A - Alcohol |
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Part 19 - Distilled Spirits Plants |
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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. |