27 C.F.R. § 28.212 Persons authorized.
Title 27 - Alcohol, Tobacco Products and Firearms
Persons who have qualified under this chapter as proprietors of distilled spirits plants, bonded wine cellars, or taxpaid wine bottling houses, and persons who are wholesale liquor dealers as defined in section 5112, I.R.C., and have paid the required tax as a wholesale liquor dealer, are authorized to remove wines under the provisions of this subpart. (72 Stat. 1336; 26 U.S.C. 5062)
Title 27: Alcohol, Tobacco and Firearms
PART 28—EXPORTATION OF ALCOHOL
Subpart K—Exportation of Wine With Benefit of Drawback
§ 28.212 Persons authorized.
