27 C.F.R. § 28.127
Current through May 31, 2024
Where there has been a loss of wine while in transit from a bonded wine cellar to a port of export, a foreign-trade zone, a vessel or aircraft, a customs bonded warehouse, or a manufacturing bonded warehouse, the provisions of subpart O of this part, with respect to losses of wine after withdrawal without payment of tax and to claims for remission of the tax thereon, shall be applicable.
27 C.F.R. § 28.127
Sec. 201, Pub. L. 85-859, 72 Stat. 1381, 1382, ( 26 U.S.C. 5370 , 5371 )