27 C.F.R. · Alcohol, Tobacco Products and Firearms
27 C.F.R. § 20.201

Liability and responsibility of carrier.

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

27 C.F.R. § 20.201 — Liability and responsibility of carrier.

§ 20.201 Liability and responsibility of carrier. (a) A person or carrier transporting specially denatured spirits to a consignee or returning it to the consignor is responsible for the safe delivery and is accountable for any specially denatured spirits not delivered. (b) A person or carrier transporting specially denatured spirits in violation of any law or regulation pertaining thereto, is subject to all provisions of law relating to alcohol 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))

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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27 C.F.R. § 20.201
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The regulatory text of 27 C.F.R. § 20.201 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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