CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—LIQUORS (parts 1 to 31) > 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 Ware > 28.118—Receipt of spirits.

28.118—Receipt of spirits.

The receipt, gauge, and disposition of the distilled spirits at the distilled spirits plant shall be in accordance with the applicable provisions of subpart U of part 19 of this chapter.

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

[T.D. ATF-62, 44 FR 71723, Dec. 11, 1979]

Code of Federal Regulations

Effective Date Note: By T.D. TTB-92, 76 FR 9171, Feb. 16, 2011, § 28.118 was amended by removing the reference to “subpart U” and adding in its place a reference to “subpart Q”, effective April 18, 2011.