27 CFR 24.312 - Unmerchantable wine returned to bond record.
§ 24.312
Unmerchantable wine returned to bond record.
A proprietor shall maintain a record of any unmerchantable taxpaid wine returned to bond as follows:
(c)
The location of the wine premises at which the wine was bottled or packed and, if known, the identity of the bonded wine premises from which removed on determination of tax;
(e)
The serial numbers or other identifying marks on the cases or containers in which the wine was received; and
(Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended (
26 U.S.C. 5367
))
(Approved by the Office of Management and Budget under control number 1512-0298)
[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-312, 56 FR 31083, July 9, 1991]
Title 27 published on 2012-04-01
no entries appear in the Federal Register after this date.
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