Code of Federal Regulations · Section

§ 28.145 — Consignment, Shipment And Delivery

27 C.F.R. § 28.145

View:

The consignment, shipment and delivery of beer or beer concentrate removed from a brewery without payment of tax under this subpart will be in accordance with the applicable provisions of subpart M of this part.

27 C.F.R. § 28.144 27 C.F.R. § 28.146

Authorizing Statute

Exemptions
26 U.S.C. § 5053
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