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 G—Removal of Beer and Beer Concentrate Without Payment of Tax for Exportation, Use as Supplies on Vessels and Aircraft, or Transfer to a Foreign-Trade Zone (§28.141 to §28.150 > 28.149—Losses.

28.149—Losses.

When there has been a loss of beer or beer concentrate while in transit from the brewery to a port for exportation, or for lading as supplies on a vessel or aircraft, or to a foreign-trade zone, the provisions of subpart O of this part, with respect to losses are applicable.

Code of Federal Regulations

(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended, 1334, as amended ( 26 U.S.C. 5051, 5053 ))