27 C.F.R. § 28.59
Current through October 31, 2024
Where the operations of a bonded wine cellar are covered by bond, Form 5120.36, as provided in part 24 of this chapter, such bond shall cover the withdrawal of wine without payment of tax, as authorized in § 28.121, from such bonded wine cellar by the proprietor of the bonded wine cellar.
(72 Stat. 1379, 1380; 26 U.S.C. 5354 , 5362 , as amended by T.D. ATF-299, 55 FR 25033, June 19, 1990; T.D. TTB-8, 69 FR 3832, Jan. 27, 2004]
27 C.F.R. § 28.59