Where the operations of a bonded wine cellar are covered by bond, Form 5120.36, as provided in part 24 of this chapter, such bond shall cover the withdrawal of wine without payment of tax, as authorized in § 28.121, from such bonded wine cellar by the proprietor of the bonded wine cellar.
(72 Stat. 1379, 1380; 26 U.S.C. 5354,5362,as.D. ATF-299, 55 FR 25033, June 19, 1990; T.D. TTB-8, 69 FR 3832, Jan. 27, 2004]
authority: 5 U.S.C. 552(a);
19 U.S.C. 81c,
1202;
26 U.S.C. 5001,
5007,
5008,
5041,
5051,
5054,
5061,
5121,
5122,
5201,
5205,
5207,
5232,
5273,
5301,
5313,
5555,
6109,
6302,
7805;
27 U.S.C. 203,
205;
44 U.S.C. 3504(h)
source: 25 FR 5734, June 23, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004
cite as: 27 CFR 28.59