{"data":{"id":"us/27-cfr-19.663","jurisdiction":"us","citation":"27 CFR 19.663","heading":"Application of other provisions.","body":"The provisions of 26 U.S.C. chapter 51 and the regulations in subparts A through W of this part do not apply to alcohol fuel plants except for the following:\n(a) 26 U.S.C. 5181;\n(b) The definitions contained in § 19.1, unless the same term is defined in this subpart;\n(c) Any provision incorporated by reference in this subpart;\n(d) Any provision requiring the payment of tax; and\n(e) Any provision applicable to distilled spirits that deals with penalty, seizure, or forfeiture.","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 X—Distilled Spirits for Fuel Use"],"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":"72b03edd9f6c8075f9f2b31f2644a5141bd24b1855c217786d7cf631a5fd87d7","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.662","next":"us/27-cfr-19.665"},"notice":"GroundRules: Original legal text. Not legal advice."}