CFR > Title 27 > Chapter I > Subchapter A > Part 27 > Subpart L – Transfer of Distilled Spirits, Natural Wines, and Beer Without Payment of Tax, From Customs Custody to Distilled Spirits Plants, Bonded Wine Cellars, and Breweries
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Terms Used In CFR > Title 27 > Chapter I > Subchapter A > Part 27 > Subpart L - Transfer of Distilled Spirits, Natural Wines, and Beer Without Payment of Tax, From Customs Custody to Distilled Spirits Plants, Bonded Wine Cellars, and Breweries
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- bulk distilled spirits: means distilled spirits in a container having a capacity in excess of 1 gallon. See 27 CFR 27.11
- Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- United States: includes only the States and the District of Columbia. See 27 CFR 27.11