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:
26 U.S.C. 5181;
The definitions contained in § 19.1, unless the same term is defined in this subpart;
Any provision incorporated by reference in this subpart;
Any provision requiring the payment of tax; and
Any provision applicable to distilled spirits that deals with penalty, seizure, or forfeiture.
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