27 C.F.R. § 19.31 Production not accounted for.
Title 27 - Alcohol, Tobacco Products and Firearms
Where the appropriate TTB officer finds that a distiller has not accounted for all spirits produced by him, assessment shall be made for the tax on the difference between the quantity reported and the quantity found to have been actually produced. (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
Assessments
§ 19.31 Production not accounted for.
