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Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 19 · § 19.225

§ 19.225. Requirement to gauge and tax determine spirits.

43 words·~1 min read·/us/cfr/t27/s§ 19.225·

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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)
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§ 19.225
Requirement to gauge and tax determine spirits.
U.S.C.§ 5006
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