Code of Federal Regulations · Section

§ 28.124 — Consignment, Shipment, And Delivery

27 C.F.R. § 28.124

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The consignment, shipment, and delivery of wines withdrawn without payment of tax under this subpart shall be made under the provisions of subpart M of this part.

27 C.F.R. § 28.123 27 C.F.R. § 28.125

Authorizing Statute

Removals of wine from bonded wine cellars
26 U.S.C. § 5362
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