eligible distilled spirits plant

(4) Eligible distilled spirits plant The term “eligible distilled spirits plant” means a plant which is used to produce distilled spirits exclusively for fuel use and the production from which does not exceed 10,000 proof gallons per year.

Source

26 USC § 5181(c)(4)

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Scoping language

None identified, default scope is assumed to be the parent (subchapter B) of this section.

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