27 CFR Part 22 - DISTRIBUTION AND USE OF TAX-FREE ALCOHOL

Authority:

26 U.S.C. 5001, 5121, 5123, 5206, 5214, 5271-5275, 5311, 5552, 5555, 6056, 6061, 6065, 6109, 6151, 6806, 7805; 31 U.S.C. 9304, 9306.

Source:

T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted.

Editorial Note:

Nomenclature changes to part 22 appear by T.D. ATF-435, 66 FR 5476, Jan. 19, 2001 and T.D. ATF-463 and T.D. ATF-462, 66 FR 42733, 42736, Aug. 15, 2001.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code

U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 5001 - Imposition, rate, and attachment of tax

§ 5121 - Recordkeeping by wholesale dealers

§ 5123 - Preservation and inspection of records, and entry of premises for inspection

§ 5206 - Containers

§ 5214 - Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

§ 5271 - Permits

§ 5272 - Bonds

§ 5273 - Sale, use, and recovery of denatured distilled spirits

§ 5274 - Applicability of other laws

§ 5275 - Records and reports