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Current as of January 02, 2025 | Updated by Findlaw Staff
(a) The proprietor may move untaxpaid spirits or wines:
(1) Between different portions of the bonded premises at the same distilled spirits plant or across any other premises of that plant;
(2) Over any public thoroughfare by uninterrupted transportation; or
(3) Over a private roadway by uninterrupted transportation. The owner or lessee of the private roadway must agree in writing to allow TTB officers access to the roadway to perform their duties.
(b) The conveyance of untaxpaid spirits or wines under paragraph (a) of this section is subject to the following conditions. The proprietor:
(1) May not store or allow the untaxpaid spirits or wines to remain on any premises other than the bonded premises;
(2) Must keep the untaxpaid spirits or wines separate from spirits on which the tax has been paid or determined;
(3) Must submit to the appropriate TTB officer a description of the means, route of the conveyance, and the areas of the distilled spirits plant, public thoroughfare or roadways across which spirits or wines will be conveyed, and a copy of any agreement with the owner or lessee of a private roadway. The appropriate TTB officer must approve the proposed means and route of conveyance and any agreement; and
(4) Must provide a consent of surety on the operations or unit bond (TTB Form 5000.18) extending the terms of the bond to cover the conveyance of the spirits or wines.
(Authority: 26 U.S.C. 5201 and 5601)
Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.19.59 Conveyance of untaxpaid spirits or wines within a distilled spirits plant - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-19-59/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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