Source: https://www.ecfr.gov/cgi-bin/text-idx?mc=true&node=sg27.1.19_1451.sg58&rgn=div7
Timestamp: 2020-04-03 20:00:28
Document Index: 453009902

Matched Legal Cases: ['art 19', '§19', '§19', '§19', '§28', '§19', '§19']

Title 27 → Chapter I → Subchapter A → Part 19 → Subpart Q → Subject Group
Conditions for Return of Spirits to Bond
§19.453 Return of bottled spirits for relabeling or reclosing.
A proprietor may return bottled distilled spirits to his bonded premises for relabeling or reclosing. When bottled spirits are returned for relabeling or reclosing, the proprietor may not claim credit or refund of tax on the returned spirits, and no tax will be due on their subsequent removal. The proprietor must relabel or reclose the bottles immediately and must promptly remove the spirits from bonded premises. The provisions of §19.363 apply to relabeling and reclosing performed under this section.
§19.455 Return of spirits withdrawn for export with benefit of drawback.
(a) Subject to the provisions of §§28.197 through 28.199 of this chapter, whole or partial shipments of spirits withdrawn for export with benefit of drawback may be returned to:
(1) The bonded premises of the distilled spirits plant, pursuant to §19.452; or
(2) To a wholesale liquor dealer or taxpaid storeroom.
(b) Claims for export drawback filed by proprietors on form TTB F 5110.30 which include the returned spirits shall be reduced by the amount of tax paid or determined on the returned spirits.
§19.457 Receipt of spirits abandoned to the United States.
Spirits abandoned to the United States may be sold, without payment of the tax, to a proprietor of a distilled spirits plant for denaturation or for redistillation and denaturation, provided that the plant is authorized to denature or redistill and denature spirits. The proprietor must gauge the spirits upon receipt and must keep the spirits apart from all other spirits or denatured spirits until denatured.
(26 U.S.C. 5243)