27 CFR 1.71 - Distilled spirits in containers of a capacity of one gallon or less.

Regulations last checked for updates: Feb 11, 2026

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Jan 22, 2026

View all text of Subpart D [§ 1.60 - § 1.71]

§ 1.71 - Distilled spirits in containers of a capacity of one gallon or less.

Distilled spirits in containers of a capacity of one wine gallon or less, except anhydrous alcohol and alcohol which may be withdrawn free of tax under the internal revenue laws, will be deemed to be for nonindustrial use.

authority: 27 U.S.C. 203,204,206,211

source: T.D. ATF-373, 61 FR 26098, May 24, 1996, unless otherwise noted.

cite as: 27 CFR 1.71