[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR27.48]

[Page 720]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 27--IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER--Table of Contents
 
      Subpart D--Tax On Imported Distilled Spirits, Wines, and Beer
 
Sec. 27.48  Imported distilled spirits, wines, and beer.

    Internal revenue taxes payable on imported distilled spirits, 
including perfumes containing distilled spirits, and on wines and beer, 
are collected, accounted for, and deposited as internal revenue 
collections by directors of customs in accordance with customs 
requirements: Provided, That the taxes on distilled spirits withdrawn 
from customs custody without payment of tax under the provisions of 
subpart L and thereafter withdrawn from bonded premises of a distilled 
spirits plant subject to tax shall be collected and paid under the 
provisions of part 19 of this chapter.

(72 Stat. 1314, 1366; 26 U.S.C. 5001, 5232)

[20 FR 3561, May 21, 1955, as amended by T.D. 6477, 25 FR 6204, July 1, 
1960; T.D. 7006, 34 FR 2250, Feb. 15, 1969. Redesignated at 40 FR 16835, 
Apr. 15, 1975]

    Editorial Note: For Federal Register citations affecting Sec. 27.48, 
see the List of CFR Sections Affected in the Finding Aids section of 
this volume.