[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 790]

 

            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.  28.59  Bond, Form 5120.36.



    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 

Sec.  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 amended by T.D. ATF-299, 

55 FR 25033, June 19, 1990; T.D. TTB-8, 69 FR 3832, Jan. 27, 2004]