27 C.F.R. § 19.25 Time for tax determination.
Title 27 - Alcohol, Tobacco Products and Firearms
Except as otherwise provided in this part, the tax on spirits shall be determined when the spirits are withdrawn from bond. The tax on spirits which are to be withdrawn from bonded premises shall be determined upon completion of the gauge for determination of tax and before withdrawal from bonded premises. (Sec. 201, Pub. L. 85–859, 72 Stat 1320, as amended (26 U.S.C. 5006))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart C—Taxes
Gallonage Taxes
§ 19.25 Time for tax determination.
