§ 19.457. Receipt of spirits abandoned to the United States.

68 words·~1 min read·/us/cfr/t27/s§ 19.457·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Spirits abandoned to the United States may be sold, without payment of the tax, to a proprietor of a distilled spirits plant for denaturation or for redistillation and denaturation, provided that the plant is authorized to denature or redistill and denature spirits. The proprietor must gauge the spirits upon receipt and must keep the spirits apart from all other spirits or denatured spirits until denatured. (26 U.S.C. 5243)

Connectionstraces to 1

Traces to 1 document

U.S. Code

Sale of abandoned spirits for denaturation without collection of tax
§ 5243

Citation graph

cites case law

§ 19.457

Receipt of spirits abandoned to the United States.

U.S.C.§ 5243

Cites 1Cited by 0 across 0 sources