§6.44. Free warehousing.
27 C.F.R. § 6.44
The furnishing of free warehousing by delaying delivery of distilled spirits, wine, or malt beverages beyond the time that payment for the product is received, or if a retailer is purchasing on credit, delaying final delivery of products beyond the close of the period of time for which credit is lawfully extended, is the furnishing of a service or thing of value within the meaning of the Act.
Notes, amendments, and revision history
Authority
Authority: 15 U.S.C. 49-50; 27 U.S.C. 202 and 205; 44 U.S.C. 3504(h).
Source
Source: T.D. ATF-74, 45 FR 63251, Sept. 23, 1980, unless otherwise noted.