§ 19.306. Entry.
130 words·~1 min read·
/us/cfr/t27/s§ 19.306·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Following completion of the production gauge, a proprietor must make the appropriate entry for:
(1)Deposit of the spirits on bonded premises for storage or processing;
(2)Withdrawal of the spirits on determination of tax;
(3)Withdrawal of the spirits free of tax;
(4)Withdrawal of the spirits without payment of tax; or
(5)Transfer of the spirits for redistillation.
(b)A proprietor may use the production gauge as the entry gauge when spirits are:
(1)Deposited for storage or processing at the same distilled spirits plant; or
(2)Entered for redistillation at the same distilled spirits plant.
(c)When spirits are entered for deposit at another distilled spirits plant or are entered for withdrawal or redistillation, the provisions subpart P of this part will apply. (26 U.S.C. 5211)
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