{"data":{"id":"us/27-cfr-19.221","jurisdiction":"us","citation":"27 CFR 19.221","heading":"Scope.","body":"This subpart covers the taxation of distilled spirits and the procedures for payment of taxes by proprietors of distilled spirits plants. Issues covered in this subpart include tax rates, liability for tax, tax determination, return periods, filing of tax returns, forms of payment, electronic fund transfers, and credits under 26 U.S.C. 5010.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"21eda3f6db8167744cf557a52b97a2c0b52418d85202d6d77b64ac400fc44654","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.204","next":"us/27-cfr-19.222"},"notice":"GroundRules: Original legal text. Not legal advice."}