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Code of Federal Regulations (Last Updated: July 5, 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 M - Alcohol, Tobacco and Other Excise Taxes |
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Part 251 - IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER |
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Subpart D - Tax On Imported Distilled Spirits, Wines, Beer, and Imported Perfumes Containing Distilled Spirits |
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Liqueurs, Cordials, and Other Compounds and Preparations |
§ 251.44 - Other compounds and preparations.
Latest version.
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Compounds and preparations, other than those specified in § 251.43 containing distilled spirits, which are fit for beverage purposes, in customs bonded warehouse or imported into the United States are subject to internal revenue tax at the rates applicable to distilled spirits. Compounds and preparations, containing fortified or unfortified wine, but no distilled spirits, which are fit for beverage purposes and which are sold as wine, are subject to internal revenue tax at the rates applicable to wines.