28.116—Notice of return of spirits withdrawn without payment of tax.

If a proprietor of a distilled spirits plant desires to return spirits to his plant as provided in § 28.115, he shall file a notice with the appropriate TTB officer. A copy of the notice shall be prepared for submission to the customs official, as required by § 28.117. The notice shall be executed under the penalties of perjury and shall show:
(a) Name, address, and plant number of the distilled spirits plant to which the spirits are to be returned.
(b) Name, address, and plant number of the distilled spirits plant which packaged or bottled the spirits.
(c) Name, address, and plant number of the distilled spirits plant from which the spirits were withdrawn.
(d) Name and address of the principal on the bond under which the spirits were withdrawn.
(e) Serial number of the TTB Form 5100.11 and the date withdrawn.
(f) Present location of spirits to be returned.
(g) Kind of spirits to be returned.
(h) Number, kind, and serial numbers of the containers to be returned. In case of bottled spirits, the number and size of the bottles in each case.
(i) Total quantity in proof gallons of spirits to be returned.
(j) Reason for return of spirits.
(k) Disposition to be made of returned spirits, i.e., redistillation or return to bonded storage.

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

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-62, 44 FR 71723, Dec. 11, 1979; T.D. TTB-8, 69 FR 3832, Jan. 27, 2004]