Text
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 I: Distilled Spirits Taxes
: Requirements for Gauging and Tax Determination
19.225 - Requirement to gauge and tax determine spirits.
Before withdrawing distilled spirits from bond, the proprietor must gauge the spirits and determine the tax that is due on the spirits. This requirement applies to all spirits on which the tax will be either prepaid or deferred.
(26 U.S.C. 5006, 5204, 5213)
Sponsored links
