CFR›Title 27›Chapter I›Part 19›Subpart I›Subject Group Basic Provisions of Tax Law Affecting Spirits ContainsSections 19.222–19.223CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 19.222 § 19.222 Basic tax law provisions. 19.223 § 19.223 Persons liable for tax. Previous Assessment of Taxes by TTB Assessment of Taxes by TTB Next Effective Tax Rates Effective Tax Rates