27 CFR 19.51 – Home production of distilled spirits prohibited
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A person may not produce distilled spirits at home for personal use. Except as otherwise provided by law, distilled spirits may only be produced by a distilled spirits plant registered with TTB under the provisions of 26 U.S.C. § 5171. All distilled spirits produced in the United States are subject to the tax imposed by 26 U.S.C. § 5001.