[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR18.3]

[Page 285]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 18--PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE--Table of Contents
 
                            Subpart A--Scope
 
Sec. 18.3  Unlawful operations.

    (a) A manufacturer of concentrate who violates any of the conditions 
stated in Sec. 18.2 is subject to the taxes and penalties otherwise 
applicable under 26 U.S.C. Chapter 51 in respect to such operations.
    (b) Any person who sells, transports, or uses any concentrate or the 
mash or juice from which it is produced in violation of law or 
regulations is subject to all the provisions of 26 U.S.C. Chapter 51 
pertaining to distilled spirits and wines, including those requiring the 
payment of the tax thereon.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C. 5001))