The provisions of 26 U.S.C. chapter 51 and the regulations in subparts A through W of this part do not apply to alcohol fuel plants except for the following:

1. (a) 26 U.S.C. 5181;
2. (b) The definitions contained in § 19.1, unless the same term is defined in this subpart;
3. (c) Any provision incorporated by reference in this subpart;
4. (d) Any provision requiring the payment of tax; and

5. (e) Any provision applicable to distilled spirits that deals with penalty, seizure, or forfeiture.

   (26 U.S.C. 5181)