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CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—LIQUORS (parts 1 to 31) > PART 28—EXPORTATION OF ALCOHOL > SUBPART E—Withdrawal of Distilled Spirits Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone, or Transportation to a Manufacturing Bonded Ware > 28.118—Receipt of spirits.

CFR

28.118—Receipt of spirits.

The receipt, gauge, and disposition of the distilled spirits at the distilled spirits plant shall be in accordance with the applicable provisions of subpart U of part 19 of this chapter.

Code of Federal Regulations

(Sec. 201, Pub. L. 85-859, 72 Stat 1362, as amended, 1365, as amended ( 26 U.S.C. 5214, 5223 ))

Code of Federal Regulations

[T.D. ATF-62, 44 FR 71723, Dec. 11, 1979]

Code of Federal Regulations

Effective Date Note: By T.D. TTB-92, 76 FR 9171, Feb. 16, 2011, § 28.118 was amended by removing the reference to “subpart U” and adding in its place a reference to “subpart Q”, effective April 18, 2011.
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