27 C.F.R. § 28.110
Current through May 31, 2024
Where there has been a loss of distilled spirits while in transit from the bonded premises of a distilled spirits plant to a port of export, a customs bonded warehouse, a manufacturing bonded warehouse, a vessel or aircraft, or a foreign-trade zone, the provisions of subpart O of this part, with respect to losses of spirits after withdrawal without payment of tax and to claims for remission of the tax thereon, shall be applicable.
27 C.F.R. § 28.110
72 Stat. 1323, as amended, 84 Stat. 1965; 26 U.S.C. 5008 , 5066