GroundRules
27 CFR 22.31: Persons liable for tax.
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 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL
- Subpart C—Administrative Provisions
All tax-free alcohol removed, sold, transported, or used in violation of law or regulations in this part, is subject to all provisions of law relating to taxable alcohol, including the requirement for payment of tax on the alcohol. The person removing, selling, transporting, or using tax-free alcohol in violation of law or regulations pertaining to tax-free alcohol shall be required to pay the distilled spirits tax on the alcohol.
Collected 2026-08-27T02:25:11Z. Source file · JSON