27 C.F.R. § 19.23 Lien.
Title 27 - Alcohol, Tobacco Products and Firearms
Under 26 U.S.C. 5004, the tax becomes a first lien on the spirits from the time the spirits come into existence as such. The conditions under which the first lien shall be terminated are described in 26 U.S.C. 5004. (Sec. 201, Pub. L. 85–859, 72 Stat. 1317, as amended (26 U.S.C. 5004)) [T.D. ATF–198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985]
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart C—Taxes
Gallonage Taxes
§ 19.23 Lien.
