Code of Federal Regulations · Section
§ 28.106 — Consignment, Shipment, And Delivery
27 C.F.R. § 28.106
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The consignment, shipment, and delivery of distilled spirits withdrawn without payment of tax under this subpart shall be made under the provisions of subpart M.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Unlawful businesses without permit; application to State agency27 U.S.C. § 203
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Authority and functions of Director44 U.S.C. § 3504