27 C.F.R. § 19.688 Abandoned spirits.
Title 27 - Alcohol, Tobacco Products and Firearms
Spirits abandoned to the United States may be sold, without payment of the tax, to a proprietor of a plant for denaturation or for redistillation and denaturation, if the plant is authorized to denature or redistill and denature spirits. These spirits shall be kept apart from all other spirits or denatured spirits until denatured. The receipt and gauging provisions of §19.683 are applicable to these spirits. (Sec. 201, Pub. L. 85–859, 72 Stat. 1370, as amended (26 U.S.C. 5243))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart U—Return of Spirits to Bonded Premises and Voluntary Destruction
Returns
§ 19.688 Abandoned spirits.
