27 CFR §19.663
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The provisions of 26 U.S.C. chapter 51 and the regulations in subparts A through W of this part do not apply to alcohol fuel plants except for the following:
- (a)26 U.S.C. 5181;
- (b)The definitions contained in § 19.1, unless the same term is defined in this subpart;
- (c)Any provision incorporated by reference in this subpart;
- (d)Any provision requiring the payment of tax; and
- (e)Any provision applicable to distilled spirits that deals with penalty, seizure, or forfeiture.