27 C.F.R. · Alcohol, Tobacco Products and Firearms
27 C.F.R. § 19.457

Receipt of spirits abandoned to the United States.

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

27 C.F.R. § 19.457 — Receipt of spirits abandoned to the United States.

§ 19.457 Receipt of spirits abandoned to the United States. Spirits abandoned to the United States may be sold, without payment of the tax, to a proprietor of a distilled spirits plant for denaturation or for redistillation and denaturation, provided that the plant is authorized to denature or redistill and denature spirits. The proprietor must gauge the spirits upon receipt and must keep the spirits apart from all other spirits or denatured spirits until denatured. (26 U.S.C. 5243) Rules for Voluntary Destruction

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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BS-CFR27-SEC-2F7414
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REGULATION / FEDERAL-CFR-SECTION
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boisestandard.org
Citation
27 C.F.R. § 19.457
Corpus
CFR — Code of Federal Regulations
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PRIMARY-SOURCE
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✓ TRUE
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The regulatory text of 27 C.F.R. § 19.457 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. § 19.457