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Code of Federal Regulations (Last Updated: May 6, 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 P - Transfers, Receipts, and Withdrawals |
| § 19.401 - Authorized transactions. |
| Spirits Withdrawn Free of Tax |
| § 19.424 - Authorized withdrawals free of tax. |
| § 19.425 - Withdrawal of spirits free of tax. |
| § 19.426 - Withdrawal of spirits by the United States. |
| § 19.427 - Removal of denatured spirits and articles. |
| § 19.428 - Reconsignment. |
| Spirits Withdrawn Without Payment of Tax |
| § 19.418 - Authorized withdrawals without payment of tax. |
| § 19.419 - Withdrawals of spirits for use in wine production. |
| § 19.420 - Withdrawals of spirits without payment of tax for experimental or research use. |
| § 19.421 - Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products. |
| Withdrawals on Determination and Payment of Tax |
| § 19.515 - Determination and payment of tax. |
| § 19.521 - Application for employer identification number. |
| § 19.522 - Taxes to be collected by returns. |
| § 19.524 - Payment of tax by electronic fund transfer. |
| § 19.526 - Removal of spirits on tax determination. |
| Rules for Taking Samples of Spirits |
| § 19.434 - Spirits withdrawn from bonded premises. |
| § 19.435 - Samples used on bonded premises. |
| § 19.436 - Taxpayment of samples. |
| § 19.437 - Labels. |
| Withdrawal of Spirits Without Payment of Tax |
| § 19.531 - Authorized withdrawals without payment of tax. |
| § 19.532 - Withdrawals of spirits for use in wine production. |
| § 19.533 - Withdrawal of spirits without payment of tax for experimental or research use. |
| § 19.534 - Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products. |
| Receipt of Spirits from Customs Custody |
| § 19.409 - General. |
| § 19.410 - Age and fill date. |
| § 19.411 - Recording gauge. |
| § 19.412 - Importation of denatured spirits. |
| General |
| § 19.501 - Authority to withdraw. |
| § 19.502 - Withdrawal of spirits on production or filling gauge. |
| § 19.503 - Determination of tare. |
| Marking Requirements for Imported Spirits |
| § 19.414 - Marks on containers of imported spirits. |
| § 19.415 - Marks on containers of Puerto Rican and Virgin Islands spirits. |
| Withdrawal of Spirits Free of Tax |
| § 19.536 - Authorized withdrawals free of tax. |
| § 19.537 - Withdrawal of spirits free of tax. |
| § 19.538 - Withdrawal of spirits by the United States. |
| § 19.539 - Disposition of excess spirits. |
| § 19.540 - Removal of denatured spirits and articles. |
| § 19.541 - Reconsignment. |
| Securing Conveyances |
| § 19.441 - Securing of conveyances. |
| Spirits Withdrawn on Production Gauge |
| § 19.431 - Withdrawal of spirits on production gauge. |
| Transfers Between Bonded Premises |
| § 19.402 - Authorized transfers in bond. |
| § 19.403 - Application to receive spirits in bond. |
| § 19.404 - Termination of application. |
| § 19.405 - Consignor for in-bond shipments. |
| § 19.406 - Reconsignment of in-bond shipments. |
| § 19.407 - Consignee premises. |
| § 19.505 - Authorized transfers. |
| § 19.506 - Application to receive spirits in bond. |
| § 19.507 - Termination of application. |
| § 19.508 - Consignor premises. |
| § 19.509 - Reconsignment. |
| § 19.510 - Consignee premises. |