27 CFR 19.253 - Assessment of tax on spirits not accounted for or reported.

Regulations last checked for updates: Dec 19, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 28, 2025

View all text of Subpart I [§ 19.221 - § 19.258]

§ 19.253 - Assessment of tax on spirits not accounted for or reported.

The proprietor is required by law to properly account for and report all spirits that it produces. TTB will assess the proprietor for the tax on the difference between the quantity reported and the quantity actually produced.

(26 U.S.C. 5006)

authority: 19 U.S.C. 81c,1311; 26 U.S.C. 5001,5002,5004,5008,5010,5041,5061,5062,5066,5081,5101,5111,5121,5142,5143,5146,5148,5171,5175,5176,5178,5201,5206,5207,5211,5221,5231,5232,5235,5236,5241,5271,5273,5301,5311,5362,5370,5373,5501,5551,5559,5561,5562,5601,5612,5682,6001,6065,6109,6302,6311,6676,6806,7011,7510,7805; 31 U.S.C. 9301,9303,9304,9306

source: T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.

cite as: 27 CFR 19.253