{"data":{"id":"us/27-cfr-19.651","jurisdiction":"us","citation":"27 CFR 19.651","heading":"Liability for distilled spirits tax.","body":"The distilled spirits excise tax imposed by 26 U.S.C. 5001 must be paid on any distilled spirits produced in, or removed from, the premises of a vinegar plant in violation of law or regulations.","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 W—Production of Vinegar by the Vaporizing Process"],"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":"c157e3a69d856088342ab27008fc0650fc970bd53b0c355fa5200fe261dbb3cb","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.650","next":"us/27-cfr-19.661"},"notice":"GroundRules: Original legal text. Not legal advice."}