§ 28.91. General.

205 words·~1 min read·/us/cfr/t27/s§ 28.91·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)Distilled spirits on which the internal revenue tax has not been paid or determined may, subject to this part, be withdrawn from the bonded premises of a distilled spirits plant without payment of tax for:

(1)Exportation;

(2)Use on the vessels or aircraft described in § 28.21;

(3)Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation;

(4)Transportation to and deposit in a manufacturing bonded warehouse; or

(5)Transfer to and deposit in a customs bonded warehouse as provided for in § 28.26.

(b)Except as provided in § 28.51(b), all withdrawals shall be made under the applicable bond prescribed in subpart D of this part. (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. 1362, as amended (26 U.S.C. 5214); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066)) \[T.D. ATF-51, 43 FR 24244, June 2, 1978, as amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979; T.D. TTB-8, 69 FR 3832, Jan. 27, 2004; T.D. TTB-146, 82 FR 1136, Jan. 4, 2017\]

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