AFP10

As long as the fuel alcohol is withdrawn from an AFP under the provisions of 27 CFR, part 19, subpart X, taxes are not due. The statutory provisions of 26 U.S.C. 5181 allow the withdrawal of distilled spirits from AFP premises free of tax exclusively for fuel use, as provided in 26 U.S.C. 5214(a)(12).

As provided in 27 CFR 19.669, tax will be due if spirits are diverted to beverage use or other unauthorized dispositions.

People Also Asked …

1. What is fuel alcohol?
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