ARTICLE 86 E: INFRACTIONS RELATED TO MANUFACTURERS, PRODUCERS, OR PACKERS OF ALCOHOLIC OR REFRESHING BEVERAGES, BEER, AND ROLLED TOBACCO

These are infractions of the manufacturers, producers, or packers of fermented alcoholic beverages, beer, soft drinks, and rolled tobacco, as appropriate, for not carrying the physical control referred to in article 19, section X of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios) or carry it differently from what is established in said section. (CFF: Art. 86F)

Likewise, theses are infractions of the producers or packers of alcoholic beverages, for not carrying the physical or volumetric controls referred to in sections X and XVI of article 19 of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios) or carrying them in a different way than establish these sections. (CFF: Art. 86F)