[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR28]

[Page 812]
 
            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 Where spirits are withdrawn without payment of tax, as 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are withdrawn free of tax, as authorized in Sec.  28.151, from the 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withdrawn by the principal for exportation or transfer to a foreign-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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