Code of Federal Regulations (Last Updated: November 8, 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 Q - Return of Spirits to Bonded Premises and Voluntary Destruction |
§ 19.451 - Scope. |
Rules for Voluntary Destruction |
§ 19.459 - Voluntary destruction. |
Losses |
§ 19.561 - Losses in general. |
§ 19.562 - Determination of losses in bond. |
§ 19.563 - Loss of spirits from packages. |
§ 19.564 - Losses after tax determination. |
Shortages |
§ 19.565 - Shortages of bottled distilled spirits. |
Conditions for Return of Spirits to Bond |
§ 19.452 - Return of taxpaid spirits to bonded premises for destruction, denaturation, redistillation, reconditioning, or rebottling. |
§ 19.453 - Return of bottled spirits for relabeling or reclosing. |
§ 19.454 - Other authorized returns to bonded premises. |
§ 19.455 - Return of spirits withdrawn for export with benefit of drawback. |
§ 19.457 - Receipt of spirits abandoned to the United States. |