Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms (December 2005)
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US Code - Title 26: Internal Revenue Code - 26 USC 5181 - Sec. 5181. Distilled spirits for fuel use
US Code - Title 26: Internal Revenue Code - 26 USC 5171 - Sec. 5171. Establishment
TITLE 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
CHAPTER I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A - LIQUORS
PART 19 - DISTILLED SPIRITS PLANTS
subpart p - TRANSFER AND WITHDRAWALS
19.505 - Authorized transfers.
(a) Spirits. Bulk spirits or denatured spirits may be transferred in bond between the bonded premises of plants qualified under 26 U.S.C. 5171 or 26 U.S.C. 5181, in accordance with 19.506 and 19.998, respectively.
(b) Wine. (1) Wines may be transferred (i) from a bonded wine cellar to the bonded premises of a distilled spirits plant, (ii) from the bonded premises of a distilled spirits plant to a bonded wine cellar, or (iii) between the bonded premises of distilled spirits plants.
(2) Wines transferred to the bonded premises of a distilled spirits plant may be used in the manufacture of a distilled spirits product, and may not be removed from such bonded premises for consumption or sale as wine.
(c) Alcohol for industrial purposes. Alcohol bottled for industrial purposes, as provided in 19.398, may be transferred between the bonded premises of distilled spirits plants in accordance with the procedures prescribed in 19.506 through 19.510 for bulk distilled spirits.
(Sec. 201, Pub. L. 85859, 72 Stat. 1362, as amended, 1380, as amended (26 U.S.C. 5212, 5362); sec. 232, Pub. L. 96223, 94 Stat. 278 (26 U.S.C. 5181)) [T.D. ATF198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF297, 55 FR 18064, Apr. 30, 1990]
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