Site Feedback

Title 27

Displaying title 27, up to date as of 7/09/2026. Title 27 was last amended 7/06/2026.
eCFR Content

The Code of Federal Regulations (CFR) is the official legal print publication containing the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government. The Electronic Code of Federal Regulations (eCFR) is a continuously updated online version of the CFR. It is not an official legal edition of the CFR.

Learn more about the eCFR, its status, and the editorial process.

Title 27Alcohol, Tobacco Products and FirearmsPart / Section
Chapter IAlcohol and Tobacco Tax and Trade Bureau, Department of the Treasury1 – 399
Subchapter AAlcohol1 – 39
Part 22Distribution and Use of Tax-Free Alcohol22.1 – 22.176
Subpart AScope22.1 – 22.3
§ 22.1General.
§ 22.2Territorial extent.
§ 22.3Related regulations.
Subpart BDefinitions22.11
§ 22.11Meaning of terms.
Subpart CAdministrative Provisions22.20 – 22.36
Subpart Ca [Reserved]
Subpart DQualification22.41 – 22.68
Subpart E [Reserved]
Subpart FPremises and Equipment22.91 – 22.93
§ 22.91Premises.
§ 22.92Storage facilities.
§ 22.93Equipment for recovery and restoration of tax-free alcohol.
Subpart GUse of Tax-Free Alcohol22.101 – 22.108
Subpart HWithdrawal and Receipt of Tax-Free Alcohol22.111 – 22.114
Subpart ILosses22.121 – 22.125
Subpart JRecovery of Tax-Free Alcohol22.131 – 22.134
Subpart KDestruction22.141 – 22.142
§ 22.141General.
§ 22.142Destruction.
Subpart LReturn, Reconsignment and Disposition of Tax-Free or Recovered Alcohol22.151 – 22.155
Subpart MRecords of Transactions22.161 – 22.165
Subpart NUse of Tax-Free Spirits by the United States or Government Agency22.171 – 22.176