StacksVerified U.S. regulatory reference

27 CFR §19.225

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Before withdrawing distilled spirits from bond, the proprietor must gauge the spirits and determine the tax that is due on the spirits. This requirement applies to all spirits on which the tax will be either prepaid or deferred.