19.315—Receipts for redistillation.
(a)
A proprietor may receive and redistill spirits or denatured spirits that:
(1)
Have not been removed from bond;
(2)
Have been withdrawn from bond on payment or determination of tax and returned to bond under subpart Q of this part;
(3)
Have been withdrawn from bond free of tax or without payment of tax and returned to bond under subpart T of this part; or
(4)
Have been abandoned to the United States and sold to the proprietor without the payment of tax.
(b)
A proprietor may also receive and redistill:
(1)
Recovered denatured spirits and recovered articles returned under § 19.454, and
(2)
Articles and spirits residues received under § 19.454.
Code of Federal Regulations
(
26 U.S.C. 5201, 5215, 5223, 5243
)