# 27 CFR § 18.3: Unlawful operations

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-18.3

## Section

- **Citation:** 27 CFR § 18.3
- **Heading:** Unlawful operations
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—ALCOHOL > PART 18—PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE > Subpart A—Scope

## Text

(a) A manufacturer of concentrate who violates any of the conditions stated in § 18.2 is subject to the taxes and penalties otherwise applicable under 26 U.S.C. Chapter 51 in respect to such operations.
(b) Any person who sells, transports, or uses any concentrate or the mash or juice from which it is produced in violation of law or regulations is subject to all the provisions of 26 U.S.C. Chapter 51 pertaining to distilled spirits and wines, including those requiring the payment of the tax thereon.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C. 5001))

## Nearby sections

- [27 CFR § 18.1 § 18.1 Scope.](https://www.frixlaw.com/law-library/statutes/ecfr-27-18.1.md)
- [27 CFR § 18.2 § 18.2 Applicability of law.](https://www.frixlaw.com/law-library/statutes/ecfr-27-18.2.md)
- [27 CFR § 18.3 § 18.3 Unlawful operations.](https://www.frixlaw.com/law-library/statutes/ecfr-27-18.3.md)
- [27 CFR § 18.11 § 18.11 Meaning of terms.](https://www.frixlaw.com/law-library/statutes/ecfr-27-18.11.md)
- [27 CFR § 18.12 § 18.12 Delegations of the Administrator.](https://www.frixlaw.com/law-library/statutes/ecfr-27-18.12.md)
- [27 CFR § 18.13 § 18.13 Alternate methods or procedures.](https://www.frixlaw.com/law-library/statutes/ecfr-27-18.13.md)
- [27 CFR § 18.14 § 18.14 Emergency variations from requirements.](https://www.frixlaw.com/law-library/statutes/ecfr-27-18.14.md)
- [27 CFR § 18.15 § 18.15 Right of entry and examination.](https://www.frixlaw.com/law-library/statutes/ecfr-27-18.15.md)
- [27 CFR § 18.16 § 18.16 Forms prescribed.](https://www.frixlaw.com/law-library/statutes/ecfr-27-18.16.md)
- [27 CFR § 18.21 § 18.21 General.](https://www.frixlaw.com/law-library/statutes/ecfr-27-18.21.md)
- [27 CFR § 18.22 § 18.22 Restrictions as to location and use.](https://www.frixlaw.com/law-library/statutes/ecfr-27-18.22.md)
- [27 CFR § 18.23 § 18.23 Registry of stills.](https://www.frixlaw.com/law-library/statutes/ecfr-27-18.23.md)
- [27 CFR § 18.51 § 18.51 Processing material.](https://www.frixlaw.com/law-library/statutes/ecfr-27-18.51.md)
- [27 CFR § 18.52 § 18.52 Production of high-proof concentrate.](https://www.frixlaw.com/law-library/statutes/ecfr-27-18.52.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-18.3. Check the current official text before relying on it. Not legal advice.