Republic Acts1 min read
Section 165National Internal Revenue Code of 1997 (Republic Act No. 8424), Sec. 165
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Establishment of Distillery Warehouse. - Every distiller, when so required by the Commissioner, shall provide at his own expense a warehouse, and shall be situated in and constitute a part of his distillery premises and to be used only for the storage of distilled spirits of his own manufacture until the tax thereon shall have been paid; but no dwelling house shall be used for such purpose. Such warehouse, when approved by the Commissioner, is declared to be a bonded warehouse, and shall be known as a distillery warehouse.
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