27 C.F.R. § 28.110 Losses.
Title 27 - Alcohol, Tobacco Products and Firearms
Where there has been a loss of distilled spirits while in transit from the bonded premises of a distilled spirits plant to a port of export, a customs bonded warehouse, a manufacturing bonded warehouse, a vessel or aircraft, or a foreign-trade zone, the provisions of subpart O of this part, with respect to losses of spirits after withdrawal without payment of tax and to claims for remission of the tax thereon, shall be applicable. (72 Stat. 1323, as amended, 84 Stat. 1965; 26 U.S.C. 5008, 5066) [T.D. 7112, 36 FR 8581, May 8, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975]
Title 27: Alcohol, Tobacco and Firearms
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 Warehouse
Losses
§ 28.110 Losses.
