§ 28.160. General.
177 words·~1 min read·
/us/cfr/t27/s§ 28.160·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Specially denatured spirits, which have been lawfully withdrawn free of tax under the provisions of this part for exportation, or for deposit in a foreign-trade zone, may, subject to the requirements of § 28.161, be returned:
(a)To the bonded premises of a distilled spirits plant for redistillation; or
(b)To the bonded premises of any distilled spirits plant pending subsequent lawful withdrawal free of tax. However, such specially denatured spirits may only be returned before they are exported, or deposited in a foreign-trade zone. If the specially denatured spirits are to be returned to bonded premises for storage without redistillation, the proprietor shall also execute a consent of surety Form 5000.18 to extend the terms of his operations or unit bond to cover the return and storage of such specially denatured spirits. (Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365, as amended (26 U.S.C. 5214, 5223)) \[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985, as amended by T.D. TTB-8, 69 FR 3833, Jan. 27, 2004; T.D. TTB-146, 82 FR 1134, Jan. 4, 2017\]
Connectionstraces to 1
Traces to 1 document
2 references not yet in our index
- Pub. L. 85-859
- 72 Stat. 1362
Citation graph
cites case law
Cites 3Cited by 0 across 0 sources