Code 5001 - Imposition, rate, and attachment of tax, which states: There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon. If withdrawal coverage is required, then a unit bond is needed to cover operations and withdrawals

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A paper towel is fine if I've got one handy but I can always just fill from a bag, tin, or jar