C.F.R. » Title 27 » CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—ALCOHOL › PART 19—DISTILLED SPIRITS PLANTS › Subpart I—Distilled Spirits Taxes

27 C.F.R. § 19.225

Requirement to gauge and tax determine spirits

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Before withdrawing distilled spirits from bond, the proprietor must gauge the spirits and determine the tax that is due on the spirits. This requirement applies to all spirits on which the tax will be either prepaid or deferred.

(26 U.S.C. 5006, 5204, 5213)