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26 U.S.C. 5301, 7805, 27 U.S.C. 205 and 207.
T.D. TTB-176, 87 7579, Feb. 9, 2022, unless otherwise noted.
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The requirements of this subpart apply to the following persons:
(a) Proprietors of distilled spirits plants qualified as processors under part 19 of this chapter;
(b) Persons in the Commonwealth of Puerto Rico who manufacture distilled spirits products for shipment to the United States. However, the filing of a formula for approval by TTB is only required for those products that will be shipped to the United States; and
(c) Persons who ship Virgin Islands distilled spirits products into the United States.