[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 792-793]

 

            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.  28.71  Termination of bonds, Forms 2735 (5100.30), 2737 (5110.67), 

and 2738 (5110.68).



    Continuing bonds, Forms 2735 (5100.30) and 2737 (5110.67), covering 

distilled spirits and/or wines withdrawn from time to time without 

payment of tax under this part and Form 2738 (5110.68) covering 

allowance of claims for drawback on distilled spirits and/or wines 

removed as authorized in Sec. Sec.  28.171 and 28.211, may be terminated 

as to liability for future withdrawals or claims (a) pursuant to 

application of surety as provided in Sec.  28.72, (b) on approval of a 

superseding bond, or (c) on written notification to the appropriate TTB 

officer by the principal of his discontinuance of withdrawals or claims, 

as the case may be, under the bond. When no further withdrawals are to 

be made under a bond on Form 2735 (5100.30) or 2737 (5110.67), or no 

further claims for drawback are to be filed under bond Form 2738 

(5110.68), the bond shall be canceled by the appropriate TTB officer in 

the manner and



[[Page 793]]



subject to the conditions provided in Sec.  28.70.



(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended, 1352, as amended, 

1353, as amended (26 U.S.C. 5062, 5175, 5176))



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

and amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979; T.D. ATF-198, 50 

FR 8559, Mar. 1, 1985; T.D. TTB-8, 69 FR 3832, Jan. 27, 2004]