§ 22.121. Liability and responsibility of carriers.
89 words·~1 min read·
/us/cfr/t27/s§ 22.121·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)A person or carrier transporting tax-free alcohol to a consignee or returning the alcohol to the consignor is responsible for the safe delivery and is accountable for any tax-free alcohol not delivered.
(b)A person or carrier transporting tax-free alcohol in violation of any law or regulation pertaining thereto, is subject to all provisions of law relating to alcohol subject to and the payment of tax thereon, and shall be required to pay the tax. (Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C 5001))
Connectionstraces to 1
Traces to 1 document
2 references not yet in our index
- Pub. L. 85-859
- 72 Stat. 1314
Citation graph
cites case law
§ 22.121
Liability and responsibility of carriers.
Pub. L.Pub. L. 85-859
Stat.72 Stat. 1314
Cites 3Cited by 0 across 0 sources