[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR19.79]

[Page 337-338]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 19_DISTILLED SPIRITS PLANTS--Table of Contents
 
          Subpart D_Administrative and Miscellaneous Provisions
 
Sec. 19.79  Discontinuance of storage facilities.

    When the regional director (compliance) finds that any facilities 
for the storage of spirits on bonded premises are unsafe or unfit for 
use, or that spirits stored are subject to great loss or wastage, he may 
require the discontinuance of the use of such facilities and require the 
spirits contained therein to be transferred to such other storage 
facilities as he may designate. Such transfer shall be made at such time 
and under such supervision as the regional director (compliance) may 
require and the expense of the transfer shall be paid by the owner or 
the warehouseman of the spirits. Whenever the owner of such spirits or 
the warehouseman fails to make such transfer within the time prescribed 
or to pay the just and proper expense of such transfer, as ascertained 
and determined by the regional director (compliance), such spirits may 
be seized and sold in the same manner as goods sold on distraint for 
taxes, and the proceeds of such sale shall be applied to the payment of 
the taxes due thereon and the cost and expense of such sale and removal, 
and the balance shall be paid over to the owner of such spirits.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1369, as amended (26 U.S.C. 5236))

[T.D. ATF-198, 50 FR 8464, Mar. 1, 1985; 50 FR 23410, June 4, 1985]

[[Page 338]]

                       Authorities of ATF Officers