27 C.F.R. · Alcohol, Tobacco Products and Firearms
27 C.F.R. § 28.150

Charges and credits on bond.

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

27 C.F.R. § 28.150 — Charges and credits on bond.

§ 28.150 Charges and credits on bond. The removal of beer concentrate from the brewery without payment of tax under this subpart will constitute a charge against the brewer's bond, Form 5130.22, of an amount equal to the tax which would be due on removal for consumption or sale, including penalties and interest, on all beer used to produce the concentrate which is removed. The satisfactory accounting for concentrate so removed will constitute a credit to the bond. [T.D. ATF–224, 51 FR 7698, Mar. 5, 1986; 51 FR 9190, Mar. 18, 1986] (Sec. 201, Pub. L. 85–859, 72 Stat. 1333, as amended, 1334, as amended (26 U.S.C. 5051, 5053))

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27 C.F.R. § 28.150
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The regulatory text of 27 C.F.R. § 28.150 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. § 28.150