§ 28.197. Return of spirits withdrawn for export with benefit of drawback.
164 words·~1 min read·
/us/cfr/t27/s§ 28.197·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
When notice is filed by an exporter as provided in § 28.198, spirits on which the tax has been paid or determined, and which were withdrawn especially for export with benefit of drawback as provided in § 28.171, but which spirits have not been laden for export, laden for use, or deposited in a customs bonded warehouse or foreign-trade zone, may for good cause be returned under the applicable provisions of this part and 27 CFR part 19:
(a)To the bonded premises of the distilled spirits plant for purposes authorized under 26 U.S.C.; or
(b)To a wholesale liquor dealer; or
(c)To a taxpaid storeroom. The export marks on spirits returned under this section shall be removed by obliteration, relabeling or recasing. (Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062)) \[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985, as amended by T.D. ATF-206, 50 FR 23956, June 7, 1985; T.D. TTB-8, 69 FR 3833, Jan. 27, 2004\]
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- 27 CFR 19
- Pub. L. 85-859
- 72 Stat. 1336
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§ 28.197
Return of spirits withdrawn for export with benefit of drawback.
Fed. Reg.×1
Cite27 CFR 19
Pub. L.Pub. L. 85-859
Stat.72 Stat. 1336
Cites 4Cited by 1 across 1 source