---
kind: "section"
citation: "27 C.F.R. § 19.59"
title: "27"
number: "19.59"
heading: "Conveyance of untaxpaid spirits or wines within a distilled spirits plant."
url: "https://uscodex.org/cfr/27/19.59"
---

# §19.59. Conveyance of untaxpaid spirits or wines within a distilled spirits plant.

- (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)](#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.

## Notes

### Authority

Authority: 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5114, 5121-5124, 5142, 5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.