1. Regulations
  2. title 27
  3. chapter I
  4. part 25
  5. subpart L
  6. subjgrp 392
  7. § 25.201

View all text of Subjgrp 392 [§ 25.201 - § 25.201]

§ 25.201 - Removal by pipeline.

A brewer may remove beer from the brewery, without payment of tax, by pipeline to the bonded premises of a distilled spirits plant which is authorized to produce distilled spirits and which is located contiguous to the brewery.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1365, as amended, 1389, as amended (26 U.S.C. 5222, 5412))

AUTHORITY: 19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061, 5121, 5122-5124, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 5556, 5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6651, 6656, 6676, 6806, 7342, 7606, 7805; 31 U.S.C. 9301, 9303-9308.

SOURCE: T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted.

CITE AS: 27 CFR 25.201