27 C.F.R. · Alcohol, Tobacco Products and Firearms
27 C.F.R. § 19.421

Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products.

Title 27 C.F.R. ● ACTIVE Primary Source
Regulatory Text

27 C.F.R. § 19.421 — Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products.

§ 19.421 Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products. A proprietor may withdraw spirits without payment of tax for transfer to a bonded wine cellar for use in the production of nonbeverage wine and nonbeverage wine products in accordance with part 24 of this chapter. The proprietor, as consignor, must prepare a transfer record in accordance with § 19.620. In addition, the proprietor must prepare a package gauge record in accordance with § 19.619 and must attach it to the transfer record, unless the wine spirits are already in packages and are being withdrawn on the production or filling gauge. (26 U.S.C. 5214) Spirits Withdrawn Free of Tax

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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BS-CFR27-SEC-C26144
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REGULATION / FEDERAL-CFR-SECTION
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boisestandard.org
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27 C.F.R. § 19.421
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The regulatory text of 27 C.F.R. § 19.421 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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boisestandard.org United States Law CFR Title 27 27 C.F.R. § 19.421