1. Regulations
  2. title 27
  3. chapter I
  4. part 1
  5. subpart D
  6. subjgrp 21
  7. § 1.71

View all text of Subjgrp 21 [§ 1.70 - § 1.71]

§ 1.71 - Distilled spirits in containers of a capacity of one gallon or less.

Distilled spirits in containers of a capacity of one wine gallon or less, except anhydrous alcohol and alcohol which may be withdrawn free of tax under the internal revenue laws, will be deemed to be for nonindustrial use.

AUTHORITY: 27 U.S.C. 203, 204, 206, 211 unless otherwise noted.

SOURCE: T.D. ATF-373, 61 FR 26098, May 24, 1996, unless otherwise noted.

CITE AS: 27 CFR 1.71