§ 19.253. Assessment of tax on spirits not accounted for or reported.
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/us/cfr/t27/s§ 19.253·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The proprietor is required by law to properly account for and report all spirits that it produces. TTB will assess the proprietor for the tax on the difference between the quantity reported and the quantity actually produced. (26 U.S.C. 5006)
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§ 19.253
Assessment of tax on spirits not accounted for or reported.
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