[Code of Federal Regulations]

[Title 27, Volume 1]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 27CFR28]



[Page 789]

 

            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS

 

 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 

                                TREASURY

 

PART 28_EXPORTATION OF ALCOHOL--Table of Contents

 

                 Subpart D_Bonds and Consents of Surety

 

Sec.  28.58  Operations or unit bond--distilled spirits.



    (a) Spirits. Where spirits are withdrawn without payment of tax, as 

authorized in Sec.  28.91, from the bonded premises of a distilled 

spirits plant on application of the proprietor thereof, the operations 

or unit bond, given by the proprietor and approved under the provisions 

of part 19 of this chapter, shall cover such withdrawals.

    (b) Wine. Where, under the provisions of part 19 of this chapter, an 

operations or unit bond has been given and approved to cover the 

operations of a distilled spirits plant and an adjacent bonded wine 

cellar, such bond shall cover the withdrawal of wine without payment of 

tax, as authorized in Sec.  28.121, from such bonded wine cellar on 

application for such withdrawal by the proprietor.

    (c) Specially denatured spirits. Where specially denatured spirits 

are withdrawn free of tax, as authorized in Sec.  28.151, from the 

bonded premises of a distilled spirits plant on application of the 

proprietor thereof, the proprietor shall file a consent of surety 

extending the terms of the operations or unit bond, which consent shall 

be in the following form:



    The obligors agree to extend the terms of said bond to cover all 

liability that may be incurred on all specially denatured spirits 

withdrawn by the principal for exportation or transfer to a foreign-

trade zone, for which satisfactory evidence of exportation, or of 

deposit in a foreign-trade zone, as required by law and regulations, is 

not submitted to the appropriate TTB officer.



(Sec. 201, Pub. L. 85-859, 72 Stat. 1352, as amended, 1362, as amended 

(26 U.S.C. 5175, 5214); Sec. 3, Pub. L. 91-659, 84 Stat. 1965, as 

amended (26 U.S.C. 5066); Sec. 805, Pub. L. 96-39, 93 Stat. 276 (26 

U.S.C. 5173))



[T.D. ATF-62, 44 FR 71721, Dec. 11, 1979, as amended by T.D. TTB-8, 69 

FR 3832, Jan. 27, 2004]



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