Where there has been a loss of specially denatured spirits while in transit from the bonded premises of a distilled spirits plant to a port of export or a foreign-trade zone, the exporter shall file claim for allowance of the loss in accordance with the provisions of subpart O of this part.
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 28.156