[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR19.79]

[Page 375-376]
 
            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 appropriate TTB officer 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 appropriate TTB officer may require and the 
expense of the transfer shall be paid by

[[Page 376]]

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 appropriate TTB officer, 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]