§ 19.315. Receipts for redistillation.
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/us/cfr/t27/s§ 19.315·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)A proprietor may receive and redistill spirits or denatured spirits that:
(1)Have not been removed from bond;
(2)Have been withdrawn from bond on payment or determination of tax and returned to bond under subpart Q of this part;
(3)Have been withdrawn from bond free of tax or without payment of tax and returned to bond under subpart T of this part; or
(4)Have been abandoned to the United States and sold to the proprietor without the payment of tax.
(b)A proprietor may also receive and redistill:
(1)Recovered denatured spirits and recovered articles returned under § 19.454, and
(2)Articles and spirits residues received under § 19.454. (26 U.S.C. 5201, 5215, 5223, 5243)
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§ 19.315
Receipts for redistillation.
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