U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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All TitlesTitle 27Chapter IPart 19Subpart W - Subpart W—Production of Vinegar by the Vaporizing Process
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The distilled spirits excise tax imposed by 26 U.S.C. 5001 must be paid on any distilled spirits produced in, or removed from, the premises of a vinegar plant in violation of law or regulations.