§ 19.669 - Distilled spirits taxes.

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Proprietors may withdraw distilled spirits free of tax from an alcohol fuel plant if the spirits are withdrawn exclusively for fuel use in accordance with this subpart. However, TTB will require payment of the tax if the spirits are diverted to beverage use or to another use not authorized by this subpart.

The following provisions of this part apply to distilled spirits for fuel use:

Imposition of tax liability (§§ 19.222, 19.223, and 19.225);

Assessment of tax (§§ 19.253 and 19.254); and

Claims for tax (§§ 19.262 and 19.263).