[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR31]

[Page 903]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents
 
     Subpart S_Distilled Spirits for Export With Benefit of Drawback
 
Sec.  31.281  General.


    A state, or political subdivision thereof, or a person holding a 
wholesale liquor dealer's basic permit issued under Part 1 of this 
chapter, may export bottled taxpaid distilled spirits with benefit of 
drawback to the extent provided in Sec.  28.171 of this chapter. The 
marking of cases, preparation of notice of shipment on Form 5110.30, the 
removal and exportation of the distilled spirits, and the filing of 
claims by the processor of the spirits shall be in accordance with the 
applicable provisions of Parts 19 and 28 of this chapter.

[T.D. ATF-206, 50 FR 23953, June 7, 1985, as amended by T.S. 9112, 69 FR 
3830, Jan. 27, 2004. Redesignated by T.D. TTB-25, 70 FR 19884, Apr. 15, 
2005]