Code of Federal Regulations · Section
§ 28.161 — Notice Of Return Of Specially Denatured Spirits
27 C.F.R. § 28.161
If a proprietor of a distilled spirits plant desires to return specially denatured spirits to his plant as provided in § 28.160, he shall file a notice with the appropriate TTB officer. A copy of the notice shall be prepared for submission to the customs official, as required by § 28.162. The notice shall be executed under the penalties of perjury and shall show:
(a) Name, address, and plant number of the distilled spirits plant to which the specially denatured spirits are to be returned.
(b) Name, address, and plant number of the distilled spirits plant from which the specially denatured spirits were withdrawn.
(c) Serial number of the TTB Form 5100.11 and the date withdrawn.
(d) Present location of specially denatured spirits to be returned.
(e) Description of the specially denatured spirits—kind, serial numbers of containers, and quantity in wine gallons.
(f) Reason for return of the specially denatured spirits.
(g) Disposition to be made of specially denatured spirits, i.e. redistillation or return to processing on the bonded premises.
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