---
kind: "section"
citation: "27 C.F.R. § 19.669"
title: "27"
number: "19.669"
heading: "Distilled spirits taxes."
url: "https://uscodex.org/cfr/27/19.669"
---

# §19.669. Distilled spirits taxes.

- (a) Proprietors may withdraw distilled spirits free of tax from an alcohol fuel plant if the spirits are withdrawn exclusively for fuel use in accordance with this subpart. However, TTB will require payment of the tax if the spirits are diverted to beverage use or to another use not authorized by this subpart.
- (b) **The following provisions of this part apply to distilled spirits for fuel use—**
  - (1) Imposition of tax liability (§§ [19.222](/cfr/27/19.222.md), [19.223](/cfr/27/19.223.md), and [19.225](/cfr/27/19.225.md));
  - (2) Assessment of tax (§§ [19.253](/cfr/27/19.253.md) and [19.254](/cfr/27/19.254.md)); and
  - (3) Claims for tax (§§ [19.262](/cfr/27/19.262.md) and [19.263](/cfr/27/19.263.md)).

## 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.