{"data":{"id":"us/27-cfr-24.60","jurisdiction":"us","citation":"27 CFR 24.60","heading":"General.","body":"Where the appropriate TTB officer determines by examination of records, inventories, or otherwise that the proprietor has incurred liability for the tax on wine, distilled spirits, or special (occupational) tax, and the proprietor does not pay the tax upon notification of the liability, the tax will be assessed.","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 24—WINE","Subpart C—Administrative and Miscellaneous Provisions"],"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":"e6babef473c6460f8995dbde67b9f43b18e1de7c8d0c01991eff6770ece21e75","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-24.54","next":"us/27-cfr-24.61"},"notice":"GroundRules: Original legal text. Not legal advice."}