27 C.F.R. § 19.431
Current through October 31, 2024
A proprietor may withdraw spirits from bonded premises for any lawful purpose based on the production gauge when it is made in accordance with § 19.289(b) . Spirits may be withdrawn without payment of tax for export based on the production gauge when it is made under § 19.289 (c). When spirits that are to be withdrawn on determination of tax on the original gauge are transferred in bond, all copies of the transfer record required by § 19.620 must be marked "Withdrawal on Original Gauge".
27 C.F.R. §19.431
26 U.S.C. 5204