§ 26.230 Containers of distilled spirits to bear closures.
Containers of 1 gallon (3.785 liters) or less of distilled spirits, upon which all Federal internal revenue taxes have been paid or determined under provisions of this part, shall have closures or other devices affixed in accordance with the provisions of this part.
(Sec. 454, Pub. L. 98-369, 98 Stat. 494 (26 U.S.C. 5301))[T.D. ATF-206, 50 FR 23955, June 7, 1985]