[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR194.33]

[Page 1235]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 194--LIQUOR DEALERS--Table of Contents
 
                 Subpart C--Special (Occupational) Taxes
 
Sec. 194.33  Sales of alcoholic compounds, preparations, or mixtures containing distilled spirits, wines, or beer.

    (a) Special tax liability. Special tax liability will be incurred 
with respect to the sale, or offering for sale, of alcoholic compounds, 
preparations, or mixtures containing distilled spirits, wines, or beer, 
unless such compounds, preparations, or mixtures are unfit for use for 
beverage purposes and are sold solely for use for nonbeverage purposes.
    (b) Products unfit for beverage use. Products meeting the 
requirements for exemption from qualification under the provisions of 
Sec. 19.58 of this chapter shall be deemed to be unfit for beverage 
purposes for the purposes of this part.

[25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-379, 61 FR 31426, June 20, 1996]