StacksVerified U.S. regulatory reference

27 CFR §19.51

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A person may not produce distilled spirits at home for personal use. Except as otherwise provided by law, distilled spirits may only be produced by a distilled spirits plant registered with TTB under the provisions of 26 U.S.C. 5171. All distilled spirits produced in the United States are subject to the tax imposed by 26 U.S.C. 5001.