§ 19.425. Withdrawal of spirits free of tax.
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/us/cfr/t27/s§ 19.425·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
When a proprietor ships tax-free spirits to a permit holder as provided under § 19.424, the proprietor must:
(a)Ship the spirits to the consignee designated in the permit;
(b)Ship the spirits in approved containers;
(c)Gauge each container, unless the spirits are in cases or are withdrawn based on the production or filling gauge;
(d)Prepare a package gauge record in accordance with § 19.619, and attach it to the record of shipment if the spirits are in packages that are to be gauged;
(e)Prepare a record of shipment (shipping invoice, bill of lading, or other document serving the same purpose) for each shipment and forward the original to the consignee as provided in § 19.625; and
(f)Secure all bulk conveyances as provided in § 19.441. (26 U.S.C. 5214)
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§ 19.425
Withdrawal of spirits free of tax.
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