27 CFR § 22.121 - Liability and responsibility of carriers.

---
identifier: "/us/cfr/t27/s22.121"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 22.121 - Liability and responsibility of carriers."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "22.121"
section_name: "Liability and responsibility of carriers."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "22"
part_name: "DISTRIBUTION AND USE OF TAX-FREE ALCOHOL"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5001, 5121, 5123, 5206, 5214, 5271-5275, 5311, 5552, 5555, 6056, 6061, 6065, 6109, 6151, 6806, 7805; 31 U.S.C. 9304, 9306."
regulatory_source: "T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted."
cfr_part: "22"
---


# 22.121 Liability and responsibility of carriers.

(a) A person or carrier transporting tax-free alcohol to a consignee or returning the alcohol to the consignor is responsible for the safe delivery and is accountable for any tax-free alcohol not delivered.

(b) A person or carrier transporting tax-free alcohol in violation of any law or regulation pertaining thereto, is subject to all provisions of law relating to alcohol subject to and the payment of tax thereon, and shall be required to pay the tax.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C 5001))