27 C.F.R. · Alcohol, Tobacco Products and Firearms
27 C.F.R. § 28.219

Return of wine withdrawn for export with benefit of drawback.

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

27 C.F.R. § 28.219 — Return of wine withdrawn for export with benefit of drawback.

§ 28.219 Return of wine withdrawn for export with benefit of drawback. When notice is filed by an exporter as provided in § 28.220, wine on which the tax has been paid or determined, and which was withdrawn especially for export with benefit of drawback as provided in § 28.211, but which wine has not been laden for export, laden for use, or deposited in a foreign-trade zone, may for good cause be returned under the applicable provisions of this part and 27 CFR part 24: (a) To a taxpaid storeroom at a bonded wine celler; or (b) To a wholesale liquor dealer. The export marks on wines returned under this section shall be removed from the containers. (Sec. 201, Pub. L. 85–859, 72 Stat. 1336, as amended (26 U.S.C. 5062)) [T.D. ATF–198, 50 FR 8562, Mar. 1, 1985, as amended by T.D. ATF–344, 58 FR 40355, July 28, 1993; T.D. TTB–8, 69 FR 3833, Jan. 27, 2004]

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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BS-CFR27-SEC-805193
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REGULATION / FEDERAL-CFR-SECTION
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boisestandard.org
Citation
27 C.F.R. § 28.219
Corpus
CFR — Code of Federal Regulations
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PRIMARY-SOURCE
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✓ TRUE
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The regulatory text of 27 C.F.R. § 28.219 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. § 28.219