{"data":{"id":"us/27-cfr-19.315","jurisdiction":"us","citation":"27 CFR 19.315","heading":"Receipts for redistillation.","body":"(a) A proprietor may receive and redistill spirits or denatured spirits that:\n(1) Have not been removed from bond;\n(2) Have been withdrawn from bond on payment or determination of tax and returned to bond under subpart Q of this part;\n(3) Have been withdrawn from bond free of tax or without payment of tax and returned to bond under subpart T of this part; or\n(4) Have been abandoned to the United States and sold to the proprietor without the payment of tax.\n(b) A proprietor may also receive and redistill:\n(1) Recovered denatured spirits and recovered articles returned under § 19.454, and\n(2) Articles and spirits residues received under § 19.454.","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 L—Production of Distilled Spirits"],"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":"880f12c00bb66f210b9185a036a15422a31b18ffcc0a3e2685d93466141de5e2","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.314","next":"us/27-cfr-19.316"},"notice":"GroundRules: Original legal text. Not legal advice."}