Code of Federal Regulations · Section

§ 28.118 — Receipt Of Spirits

27 C.F.R. § 28.118

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The receipt, gauge, and disposition of the distilled spirits at the distilled spirits plant shall be in accordance with the applicable provisions of subpart Q of part 19 of this chapter.

27 C.F.R. § 28.117

Authorizing Statute

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
Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
26 U.S.C. § 5214