{"data":{"id":"us/27-cfr-22.91","jurisdiction":"us","citation":"27 CFR 22.91","heading":"Premises.","body":"All persons qualified to withdraw and use tax-free alcohol shall have premises suitable for the business being conducted and adequate for the protection of the revenue. Storage facilities shall be provided on the premises for tax-free alcohol received or recovered. The storage facilities may consist of a combination of storerooms, compartments, or stationary storage tanks.","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 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL","Subpart F—Premises and Equipment"],"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":"dc02698a86653a9abfbdeebc0258944260e60450a5294668f0bae07c67a8641d","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-22.68","next":"us/27-cfr-22.92"},"notice":"GroundRules: Original legal text. Not legal advice."}