27 CFR 19.315
§ 19.315 Receipts for redistillation.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 19.315, § 19.315 Receipts for redistillation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/116131
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Full text
(a) A proprietor may receive and redistill spirits or denatured spirits that:
(1) Have not been removed from bond;
(2) Have been withdrawn from bond on payment or determination of tax and returned to bond under subpart Q of this part;
(3) Have been withdrawn from bond free of tax or without payment of tax and returned to bond under subpart T of this part; or
(4) Have been abandoned to the United States and sold to the proprietor without the payment of tax.
(b) A proprietor may also receive and redistill:
(1) Recovered denatured spirits and recovered articles returned under § 19.454, and
(2) Articles and spirits residues received under § 19.454.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.