§ 25.203. Exportation without payment of tax.
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/us/cfr/t27/s§ 25.203·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A brewer may remove beer without payment of tax
(a)for exportation,
(b)for use as supplies on vessels and aircraft, or
(c)for transfer to and deposit in foreign-trade zones for exportation or for storage pending exportation, in accordance with part 28 of this chapter. Beer may be removed from a brewery in bottles, kegs, or in bulk containers. (Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 81c); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5053)) \[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, T.D. TTB-8, 69 FR 3830, Jan. 27, 2004\]
Connectionstraces to 3
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- 46 Stat. 690
- 48 Stat. 999
- Pub. L. 85-859
- 72 Stat. 1334
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cites case law
§ 25.203
Exportation without payment of tax.
Stat.46 Stat. 690
Stat.48 Stat. 999
Pub. L.Pub. L. 85-859
Stat.72 Stat. 1334
Cites 7Cited by 0 across 0 sources