Code of Federal Regulations · Section
§ 28.212 — Persons Authorized
27 C.F.R. § 28.212
View:
Persons who have qualified under this chapter as proprietors of distilled spirits plants, bonded wine cellars, or taxpaid wine bottling houses, and persons who are wholesale liquor dealers (as defined in § 31.32 of this chapter) and have registered as a wholesale liquor dealer in accordance with part 31 of this chapter, are authorized to remove wines under the provisions of this subpart.
Authorizing Statute
-
Refund and drawback in case of exportation26 U.S.C. § 5062
-
Imposition, rate, and attachment of tax26 U.S.C. § 5001
-
Unlawful businesses without permit; application to State agency27 U.S.C. § 203
-
Authority and functions of Director44 U.S.C. § 3504