eligible distilled spirits plant
Defined in 1 place of the United States Code.
The term “eligible distilled spirits plant” means a plant which is used to produce distilled spirits exclusively for fuel use and the production from which does not exceed 10,000 proof gallons per year.
Source
- 1994–present26 U.S.C. § 5181Internal Revenue Code · Distilled spirits for fuel use · in this section