§ 20.31. Applicable laws and regulations; persons liable for tax.
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/us/cfr/t27/s§ 20.31·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)All laws and regulations regarding alcohol or rum that is not denatured, including those requiring payment of the distilled spirits tax, apply to completely denatured alcohol, specially denatured alcohol, specially denatured rum, or articles produced, withdrawn, sold, transported, or used in violation of laws or regulations pertaining to those substances.
(b)Any person who produces, withdraws, sells, transports, or uses completely denatured alcohol, specially denatured alcohol, specially denatured rum, or articles in violation of laws or regulations shall be required to pay the distilled spirits tax on those substances. (Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C. 5001))
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- Pub. L. 85-859
- 72 Stat. 1314
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§ 20.31
Applicable laws and regulations; persons liable for tax.
Pub. L.Pub. L. 85-859
Stat.72 Stat. 1314
Cites 3Cited by 0 across 0 sources