GroundRules
27 CFR 19.253: Assessment of tax on spirits not accounted for or reported.
Where this section sits in the code
- Title 27—Alcohol, Tobacco Products and Firearms
- 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
The proprietor is required by law to properly account for and report all spirits that it produces. TTB will assess the proprietor for the tax on the difference between the quantity reported and the quantity actually produced.
Collected 2026-08-27T02:25:11Z. Source file · JSON