Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.28.91 General
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(a) Distilled spirits on which the internal revenue tax has not been paid or determined may, subject to this part, be withdrawn from the bonded premises of a distilled spirits plant without payment of tax for:
(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.
(Authority: 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))
Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.28.91 General - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-28-91/
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