27 C.F.R. § 19.901 Scope of subpart.
Title 27 - Alcohol, Tobacco Products and Firearms
This subpart implements 26 U.S.C. 5181, which authorizes the establishment of distilled spirits plants solely for producing, processing and storing, and using or distributing distilled spirits to be used exclusively for fuel use. This subpart relates to the qualification and operation of such distilled spirits plants. Distilled spirits plants established under this subpart are designated as alcohol fuel plants. (Sec. 232, Pub. L. 96–223, 94 Stat. 278 (26 U.S.C. 5181))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart Y—Distilled Spirits For Fuel Use
§ 19.901 Scope of subpart.

