27 C.F.R. § 19.526 Removal of spirits on tax determination.
Title 27 - Alcohol, Tobacco Products and Firearms
No spirits shall be removed from bonded premises, except as otherwise provided by law, unless the tax thereon has been paid or determined. A record of tax determination shall be prepared for each removal of spirits as provided in §19.76. (Sec. 201, Pub. L. 85–859, 72 Stat. 1358, as amended (26 U.S.C. 5205); sec. 807, Pub. L. 96–39, 93 Stat. 285 (26 U.S.C. 5213))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart P—Transfer and Withdrawals
Withdrawals on Determination and Payment of Tax
§ 19.526 Removal of spirits on tax determination.
