Title 27
SECTION 19.331
19.331 Use of oak chips in spirits and caramel in brandy and rum.
§ 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)