§ 19.331 Use of oak chips in spirits and caramel in brandy and rum.
A proprietor may add oak chips that have not been treated with any chemical to packages of spirits. The proprietor must note the use of oak chips on all transaction records. A proprietor may add caramel that has no material sweetening properties to rum or brandy stored in packages or tanks.
(26 U.S.C. 5201)