[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 814]
 
            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premises from which withdrawn to the manufacturing bonded warehouse.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on the quantity of distilled spirits or wines to be withdrawn: Provided, 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]