[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: 27CFR22.31]

[Page 563]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 22_DISTRIBUTION AND USE OF TAX-FREE ALCOHOL--Table of Contents
 
                   Subpart C_Administrative Provisions
 
Sec.  22.31  Persons liable for tax.

    All tax-free alcohol removed, sold, transported, or used in 
violation of law or regulations in this part, is subject to all 
provisions of law relating to taxable alcohol, including the requirement 
for payment of tax on the alcohol. The person removing, selling, 
transporting, or using tax-free alcohol in violation of law or 
regulations pertaining to tax-free alcohol shall be required to pay the 
distilled spirits tax on the alcohol.

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

                     Destruction of Marks and Brands