Code of Federal Regulations · Section
§ 19.455 — Return Of Spirits Withdrawn For Export With Benefit Of Drawback
27 C.F.R. § 19.455
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(a) Subject to the provisions of §§ 28.197 through 28.199 of this chapter, whole or partial shipments of spirits withdrawn for export with benefit of drawback may be returned to: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.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Return of tax determined distilled spirits to bonded premises26 U.S.C. § 5215