27 CFR 19.669
§ 19.669 Distilled spirits taxes.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 19.669, § 19.669 Distilled spirits taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/116337
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Full text
(a) Proprietors may withdraw distilled spirits free of tax from an alcohol fuel plant if the spirits are withdrawn exclusively for fuel use in accordance with this subpart. However, TTB will require payment of the tax if the spirits are diverted to beverage use or to another use not authorized by this subpart.
(b) The following provisions of this part apply to distilled spirits for fuel use:
(1) Imposition of tax liability (§§ 19.222, 19.223, and 19.225);
(2) Assessment of tax (§§ 19.253 and 19.254); and
(3) Claims for tax (§§ 19.262 and 19.263).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.