27 CFR 28.121 - General.
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§ 28.121
General.
Wine may, subject to this part, be withdrawn from a bonded wine cellar, without payment of tax, for:
(c)
Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation;
All such withdrawals shall be made under the applicable bond prescribed in subpart D.
(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1380;
19 U.S.C. 1309, 81c, 26
U.S.C. 5362, 7805; (sec. 201, Pub. L. 85-859. 72 Stat. 1381, 1382 (
26 U.S.C. 5370, 5371
)))
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-62, 44 FR 71723, Dec. 11, 1979; T.D. ATF-88, 46 FR 39816, Aug. 5, 1981; 47 FR 20303, May 12, 1982; T.D. TTB-8, 69 FR 3831, Jan. 27, 2004]
Title 27 published on 2012-04-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
