Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.28.221 General

Beer brewed or produced in the United States and on which the internal revenue tax has been paid may, subject to this part, be:

Claim for drawback of taxes found to have been paid may be filed only by the producing brewer or his duly authorized agent. On receipt by the appropriate TTB officer of required evidence of such exportation, delivery for use, or transfer, there shall be allowed a drawback equal in amount to the tax found to have been paid on such beer.

(Authority:  46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335;  19 U.S.C. 1309, 81c, 26 U.S.C. 5055)