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 )