§ 28.105 — Report Of Inspection And Tax Liability

Authorizing Statute

• Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

  26 U.S.C. § 5214
• Exemption from customs laws of merchandise brought into foreign trade zone

  19 U.S.C. § 81c
• Imposition, rate, and attachment of tax

  26 U.S.C. § 5001
• Unlawful businesses without permit; application to State agency

  27 U.S.C. § 203
• Public information; agency rules, opinions, orders, records, and proceedings

  5 U.S.C. § 552
• Authority and functions of Director

  44 U.S.C. § 3504