27 C.F.R. · Alcohol, Tobacco Products and Firearms
27 C.F.R. § 19.455

Return of spirits withdrawn for export with benefit of drawback.

Title 27 C.F.R. ● ACTIVE Primary Source
Regulatory Text

27 C.F.R. § 19.455 — Return of spirits withdrawn for export with benefit of drawback.

§ 19.455 Return of spirits withdrawn for export with benefit of drawback. (a) Subject to the provisions of §§ 28.197 through 28.199 of this chapter, whole or partial shipments of spirits withdrawn for export with benefit of drawback may be returned to: (1) The bonded premises of the distilled spirits plant, pursuant to § 19.452; or (2) To a wholesale liquor dealer or taxpaid storeroom. (b) Claims for export drawback filed by proprietors on form TTB F 5110.30 which include the returned spirits shall be reduced by the amount of tax paid or determined on the returned spirits. (26 U.S.C. 5215)

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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BS-CFR27-SEC-4D7C33
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REGULATION / FEDERAL-CFR-SECTION
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boisestandard.org
Citation
27 C.F.R. § 19.455
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CFR — Code of Federal Regulations
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PRIMARY-SOURCE
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The regulatory text of 27 C.F.R. § 19.455 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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boisestandard.org United States Law CFR Title 27 27 C.F.R. § 19.455