yourstate.us
27 CFR 19.424

§ 19.424 Authorized withdrawals free of tax.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

Get this as JSONEmbed this
Cite this
Citation
27 CFR 19.424, § 19.424 Authorized withdrawals free of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/116204
Permanent ID
ys:prov:116204@1
SHA-256
c3883dbbead16210aba07d957a76e61139c5c605726904087dc6426bdebdf7c0

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

A proprietor may withdraw spirits from bonded premises free of tax as provided in this chapter: (a) Upon receipt of a signed photocopy of a permit to withdraw and use alcohol free of tax issued on form TTB F 5150.9 under part 22 of this chapter; (b) Upon receipt of a signed photocopy of a permit to procure spirits free of tax for use of the United States or any governmental agency, any State, any political division of a State, or the District of Columbia for nonbeverage purposes as provided in 26 U.S.C. 5214(a)(2) issued on form TTB F 5150.33 under part 22 of this chapter; (c) Upon receipt of a valid permit issued under this part to procure spirits by and for the use of the United States under the provisions of 26 U.S.C. 7510 for purposes other than those specified in paragraph (b) of this section; (d) If the spirits are specially denatured— (1) Upon receipt of a signed photocopy of a permit to procure specially denatured spirits issued on TTB F 5150.9 under part 20 of this chapter; or (2) For export; (e) If the spirits are completely denatured, for any lawful purpose; or (f) If the spirits are contained in an article.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.