[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 791]

 

            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.  28.63  Bond, Form 2736 (5100.12).



    Where the proprietor of a manufacturing bonded warehouse desires to 

withdraw a specific lot of distilled spirits or wines without payment of 

tax, as authorized in Sec.  28.25, he shall file, as provided in Sec.  

28.51, a specific bond, on Form 2736 (5100.12), to cover the 

transportation of the distilled spirits or wines from the bonded 

premises from which withdrawn to the manufacturing bonded warehouse. The 

penal sum of such bond shall be not less than the tax prescribed by law 

on the quantity of distilled spirits or wines to be withdrawn: Provided, 

That the maximum penal sum of such bond shall not exceed $200,000, but 

in no case shall the penal sum be less than $1,000.



(Sec. 201, Pub. L. 85-859, 72 Stat. 1352, as amended, 1380, as amended 

(26 U.S.C. 5175, 5362))



[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 

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

FR 3832, Jan. 27, 2004]