27 C.F.R. § 19.663

Current through October 31, 2024

Section 19.663 - Application of other provisions

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:

(a)26 U.S.C. 5181 ;

(b) The definitions contained in § 19.1 , unless the same term is defined in this subpart;

(c) Any provision incorporated by reference in this subpart;

(d) Any provision requiring the payment of tax; and

(e) Any provision applicable to distilled spirits that deals with penalty, seizure, or forfeiture.

27 C.F.R. §19.663

26 U.S.C. 5181