The consignment, shipment and delivery of beer or beer concentrate removed from a brewery without payment of tax under this subpart will be in accordance with the applicable provisions of subpart M of this part.
27 C.F.R. § 28.145
Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended ( 26 U.S.C. 5053 )