27 C.F.R. § 28.227 Removals of beer by persons other than the brewer or agent of the brewer.
Title 27 - Alcohol, Tobacco Products and Firearms
Where there is a removal of taxpaid beer by a person other than the brewer or the agent of the brewer for any of the purposes authorized in §28.221, such person shall execute the notice, only, on Form 1582–B (5130.6). Where the removal consists of the products of more than one brewer, separate Forms 1582–B shall be prepared for the products of each brewer. On removal of the beer for shipment such person shall forward two copies of Form 1582–B (5130.6) to the producing brewer, and immediately forward the original and one copy of the form as prescribed in §28.225(a), (b), or (c), as the case may be. On receipt of the two copies of Form 1582–B (5130.6) from the exporter, the brewer shall, if he wishes to claim drawback on the beer covered thereby, execute the claim for drawback on both copies of the form, file one copy of the claim with the appropriate TTB officer, and retain the remaining copy for his files. (46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335; 19 U.S.C. 1309, 81c, 26 U.S.C. 5055) [25 FR 5734, June 23, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975. Redesignated and amended by T.D. TTB–8, 69 FR 3834, Jan. 27, 2004]
Title 27: Alcohol, Tobacco and Firearms
PART 28—EXPORTATION OF ALCOHOL
Subpart L—Exportation of Beer With Benefit of Drawback
Execution of Claims
§ 28.227 Removals of beer by persons other than the brewer or agent of the brewer.
