Code of Federal Regulations · Section

§ 28.226 — Removals Of Beer By Agent On Behalf Of Brewer

27 C.F.R. § 28.226

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Where proper power of attorney authorizing an agent to execute a claim on behalf of the brewer has been filed with the appropriate TTB officer, such agent may, for any of the purposes authorized in § 28.221, remove taxpaid beer from the brewery where produced or from its place of storage elsewhere, and execute the notice and claim on Form 1582-B (5130.6) on behalf of the brewer. On removal of the beer, such agent shall dispose of Form 1582-B in accordance with the applicable procedure set forth in § 28.225.

27 C.F.R. § 28.225 27 C.F.R. § 28.227

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
Supplies for certain vessels and aircraft
19 U.S.C. § 1309
Drawback of tax
26 U.S.C. § 5055