27 CFR 28.212 - Persons authorized.
Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms (December 2005)
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TITLE 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
CHAPTER I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A - LIQUORS
PART 28 - EXPORTATION OF ALCOHOL
subpart k - EXPORTATION OF WINE WITH BENEFIT OF DRAWBACK
28.212 - Persons authorized.
Persons who have qualified under this chapter as proprietors of distilled spirits plants, bonded wine cellars, or taxpaid wine bottling houses, and persons who are wholesale liquor dealers as defined in section 5112, I.R.C., and have paid the required tax as a wholesale liquor dealer, are authorized to remove wines under the provisions of this subpart.
(72 Stat. 1336; 26 U.S.C. 5062)
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