27 C.F.R. § 19.381 Removals from processing.
Title 27 - Alcohol, Tobacco Products and Firearms
Spirits shall not be transferred from processing to the storage account. Processors may remove— (a) Spirits upon tax determination or withdrawal under the provisions of 26 U.S.C. 5214 or 26 U.S.C. 7510; (b) Spirits to the production account at the same plant for redistillation; (c) Bulk spirits by transfer in bond to the production or the processing account at another distilled spirits plant for redistillation or further processing; (d) Spirits or wines for authorized voluntary destruction; or (e) Wines by transfer in bond to a bonded wine cellar or to another distilled spirits plant. However, wine may not be removed from the bonded premises of a distilled spirits plant for consumption or sale as wine. Spirits may be bottled and cased for removal. Spirits or wines may be removed in any approved bulk container, by pipeline or in bulk conveyances on compliance with the provisions of this part. (Sec. 201, Pub. L. 85–859, 72 Stat. 1314, as amended, 1320, as amended, 1323, as amended, 1356, as amended, 1360, as amended, 1362, as amended, 1365, as amended, 1380, as amended (26 U.S.C. 5001, 5006, 5008, 5201, 5206, 5212, 5214, 5223, 5362)) [T.D. ATF–198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF–230, 51 FR 21748, June 16, 1986]
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart M—Processing Operations Other Than Denaturation and Manufacture of Articles
Bottling, Packaging, and Removal of Products
§ 19.381 Removals from processing.
