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Electronic Code of Federal Regulations

e-CFR data is current as of March 26, 2020

Title 27Chapter ISubchapter APart 19Subpart X → Subject Group

Title 27: Alcohol, Tobacco Products and Firearms
Subpart X—Distilled Spirits for Fuel Use

Liability for Taxes

§19.669   Distilled spirits taxes.

(a) Proprietors may withdraw distilled spirits free of tax from an alcohol fuel plant if the spirits are withdrawn exclusively for fuel use in accordance with this subpart. However, TTB will require payment of the tax if the spirits are diverted to beverage use or to another use not authorized by this subpart.

(b) The following provisions of this part apply to distilled spirits for fuel use:

(1) Imposition of tax liability (§§19.222, 19.223, and 19.225);

(2) Assessment of tax (§§19.253 and 19.254); and

(3) Claims for tax (§§19.262 and 19.263).

(26 U.S.C. 5001, 5181)

§19.670   Dealer registration and recordkeeping.

An alcohol fuel plant that sells spirits that have not been rendered unfit for beverage use is subject to the requirements of subpart H of this part, except that the reference in §19.202 to “subpart D” should be taken to refer to subpart X.

(26 U.S.C. 5181)

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