§ 19.663. Application of other provisions.
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/us/cfr/t27/s§ 19.663·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The provisions of 26 U.S.C. chapter 51 and the regulations in subparts A through W of this part do not apply to alcohol fuel plants except for the following:
(a)26 U.S.C. 5181;
(b)The definitions contained in § 19.1, unless the same term is defined in this subpart;
(c)Any provision incorporated by reference in this subpart;
(d)Any provision requiring the payment of tax; and
(e)Any provision applicable to distilled spirits that deals with penalty, seizure, or forfeiture. (26 U.S.C. 5181)
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§ 19.663
Application of other provisions.
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