27 C.F.R. · Alcohol, Tobacco Products and Firearms
27 C.F.R. § 22.121

Liability and responsibility of carriers.

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

27 C.F.R. § 22.121 — Liability and responsibility of carriers.

§ 22.121 Liability and responsibility of carriers. (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))

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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27 C.F.R. § 22.121
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The regulatory text of 27 C.F.R. § 22.121 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. § 22.121