19.663—Application of other provisions.
The provisions of 26 U.S.C. chapter 51 and the regulations in subparts A through W of this part do not apply to alcohol fuel plants except for the following:
(b)
The definitions contained in § 19.1, unless the same term is defined in this subpart;
(c)
Any provision incorporated by reference in this subpart;
(d)
Any provision requiring the payment of tax; and
(e)
Any provision applicable to distilled spirits that deals with penalty, seizure, or forfeiture.
Code of Federal Regulations
(
26 U.S.C. 5181
)