Receipts for redistillation.

§ 19.315 Receipts for redistillation. (a) A proprietor may receive and redistill spirits or denatured spirits that: (1) Have not been removed from bond; (2) Have been withdrawn from bond on payment or determination of tax and returned to bond under subpart Q of this part; (3) Have been withdrawn from bond free of tax or without payment of tax and returned to bond under subpart T of this part; or (4) Have been abandoned to the United States and sold to the proprietor without the payment of tax. (b) A proprietor may also receive and redistill: (1) Recovered denatured spirits and recovered articles returned under § 19.454, and (2) Articles and spirits residues received under § 19.454. (26 U.S.C. 5201, 5215, 5223, 5243)