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

Regulations last checked for updates: May 24, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025

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spirits in containers of a capacity of one wine gallon or less, except anhydrous alcohol and alcohol which may be withdrawn free of tax under the internal revenue laws, will be deemed to be for nonindustrial use.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