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

View all text of Subpart A [§ 22.1 - § 22.3]

§ 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