CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—LIQUORS (parts 1 to 31) > PART 20—DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM > SUBPART J—Losses (§20.201 to §20.205) > 20.201—Liability and responsibility of carrier.

20.201—Liability and responsibility of carrier.

(a) A person or carrier transporting specially denatured spirits to a consignee or returning it to the consignor is responsible for the safe delivery and is accountable for any specially denatured spirits not delivered.
(b) A person or carrier transporting specially denatured spirits in violation of any law or regulation pertaining thereto, is subject to all provisions of law relating to alcohol and the payment of tax thereon, and shall be required to pay the tax.

Code of Federal Regulations

(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended ( 26 U.S.C. 5001 ))