1. Regulations
  2. title 27
  3. chapter I
  4. part 22
  5. subpart A
  6. § 22.1

Collapse to view only § 22.1 - General.

§ 22.1 - General.

The regulations in this part relate to tax-free alcohol and cover the procurement, storage, use, and recovery of tax-free alcohol.

AUTHORITY: 26 U.S.C. 5001, 5121, 5123, 5206, 5214, 5271-5275, 5311, 5552, 5555, 6056, 6061, 6065, 6109, 6151, 6806, 7805; 31 U.S.C. 9304, 9306.

SOURCE: T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted.

CITE AS: 27 CFR 22.1

§ 22.2 - Territorial extent.

This part applies to the several States of the United States and the District of Columbia.

AUTHORITY: 26 U.S.C. 5001, 5121, 5123, 5206, 5214, 5271-5275, 5311, 5552, 5555, 6056, 6061, 6065, 6109, 6151, 6806, 7805; 31 U.S.C. 9304, 9306.

SOURCE: T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted.

CITE AS: 27 CFR 22.2

§ 22.3 - Related regulations.

Regulations related to this part are listed below:

27 CFR Part 19—Distilled Spirits Plants. 27 CFR Part 26—Liquors and Articles from Puerto Rico and the Virgin Islands. 27 CFR Part 27—Importation of Distilled Spirits, Wines and Beer. 27 CFR Part 29—Stills and Miscellaneous Regulations. 27 CFR Part 30—Gauging Manual. 27 CFR Part 71—Rules of Practice in Permit Proceedings. 31 CFR Part 225—Acceptance of Bonds Secured by Government Obligations in Lieu of Bonds with Sureties. [T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, as amended by T.D. ATF-207, 50 FR 23682, June 5, 1985; T.D. ATF-459, 66 FR 38550, July 25, 2001; T.D. ATF-479, 67 FR 30798, May 8, 2002; T.D. TTB-196, 89 FR 87941, Nov. 6, 2024]

AUTHORITY: 26 U.S.C. 5001, 5121, 5123, 5206, 5214, 5271-5275, 5311, 5552, 5555, 6056, 6061, 6065, 6109, 6151, 6806, 7805; 31 U.S.C. 9304, 9306.

SOURCE: T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted.

CITE AS: 27 CFR 22.3