Distilled Spirits Plants
---
identifier: "/us/fr/2023-06295"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Distilled Spirits Plants"
title_number: 0
title_name: "Federal Register"
section_number: "2023-06295"
section_name: "Distilled Spirits Plants"
positive_law: false
currency: "2023-03-24"
last_updated: "2023-03-24"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2023-06295"
document_type: "rule"
publication_date: "2023-03-24"
agencies:
- "Treasury Department"
- "Alcohol and Tobacco Tax and Trade Bureau"
cfr_references:
- "27 CFR Part 19"
fr_citation: "88 FR 17725"
fr_volume: 88
---
# Conditions requiring prepayment of taxes.
**CFR Correction**
This rule is being published by the Office of the Federal Register to correct an editorial or technical error that appeared in the most recent annual revision of the Code of Federal Regulations.
**27 CFR Part 19**
In Title 27 of the Code of Federal Regulations, Parts 1 to 39, revised as of April 1, 2022, in section 19.230, in paragraph (d), reinstate the text as the third sentence to read as follows:
§ 19.230
(d) * * * The proprietor must prepay the tax to the extent that a withdrawal would cause the outstanding tax liability to exceed the limits of coverage under the bond. * * *