# 27 C.F.R. § 19.669 (2026): Distilled spirits taxes

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P19_S19_669

## Section

- **Citation:** 27 C.F.R. § 19.669 (2026)
- **Heading:** Distilled spirits taxes
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 19: DISTILLED SPIRITS PLANTS / Subpart X: Distilled Spirits for Fuel Use / § 19.669: § 19.669   Distilled spirits taxes.

## Text

(a) Proprietors may withdraw distilled spirits free of tax from an alcohol fuel plant if the spirits are withdrawn exclusively for fuel use in accordance with this subpart.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, 19.223, and 19.225);
(2) Assessment of tax (§§ 19.253 and 19.254); and
(3) Claims for tax (§§ 19.262 and 19.263).
(26 U.S.C. 5001, 5181)

## Nearby sections

- [27 C.F.R. § 19.661 (2026) § 19.661   Scope.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P19_S19_661.md)
- [27 C.F.R. § 19.662 (2026) § 19.662   Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P19_S19_662.md)
- [27 C.F.R. § 19.663 (2026) § 19.663   Application of other provisions.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P19_S19_663.md)
- [27 C.F.R. § 19.665 (2026) § 19.665   Alternate methods or procedures.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P19_S19_665.md)
- [27 C.F.R. § 19.666 (2026) § 19.666   Application for and use of an alternate method or procedure.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P19_S19_666.md)
- [27 C.F.R. § 19.667 (2026) § 19.667   Emergency variations from requirements.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P19_S19_667.md)
- [27 C.F.R. § 19.669 (2026) § 19.669   Distilled spirits taxes.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P19_S19_669.md)
- [27 C.F.R. § 19.670 (2026) § 19.670   Dealer registration and recordkeeping.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P19_S19_670.md)
- [27 C.F.R. § 19.672 (2026) § 19.672   Types of plants.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P19_S19_672.md)
- [27 C.F.R. § 19.673 (2026) § 19.673   Small plant permit applications.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P19_S19_673.md)
- [27 C.F.R. § 19.674 (2026) § 19.674   TTB action on small plant applications.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P19_S19_674.md)
- [27 C.F.R. § 19.675 (2026) § 19.675   Medium plant permit applications.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P19_S19_675.md)
- [27 C.F.R. § 19.676 (2026) § 19.676   Large plant permit applications.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P19_S19_676.md)
- [27 C.F.R. § 19.677 (2026) § 19.677   Large plant applications—organizational documents.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P19_S19_677.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P19_S19_669. Check the current official text before relying on it. Not legal advice.