---
kind: "section"
citation: "27 C.F.R. § 28.116"
title: "27"
number: "28.116"
heading: "Notice of return of spirits withdrawn without payment of tax."
url: "https://uscodex.org/cfr/27/28.116"
---

# §28.116. Notice of return of spirits withdrawn without payment of tax.


If a proprietor of a distilled spirits plant desires to return spirits to his plant as provided in [§ 28.115](/cfr/27/28.115.md), he shall file a notice with the appropriate TTB officer. A copy of the notice shall be prepared for submission to the customs official, as required by [§ 28.117](/cfr/27/28.117.md). The notice shall be executed under the penalties of perjury and shall show:

- (a) Name, address, and plant number of the distilled spirits plant to which the spirits are to be returned.
- (b) **Name, address, and plant number of the distilled spirits plant which packaged or bottled the spirits.**
- (c) **Name, address, and plant number of the distilled spirits plant from which the spirits were withdrawn.**
- (d) **Name and address of the person who withdrew the spirits.**
- (e) Serial number of the TTB Form 5100.11 and the date withdrawn.
- (f) **Present location of spirits to be returned.**
- (g) **Kind of spirits to be returned.**
- (h) **Number, kind, and serial numbers of the containers to be returned.** In case of bottled spirits, the number and size of the bottles in each case.
- (i) **Total quantity in proof gallons of spirits to be returned.**
- (j) **Reason for return of spirits.**
- (k) Disposition to be made of returned spirits, i.e., redistillation or return to bonded storage.

## Notes

### Amendments

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-62, 44 FR 71723, Dec. 11, 1979; T.D. TTB-8, 69 FR 3832, Jan. 27, 2004; T.D. TTB-146, 82 FR 1136, Jan. 4, 2017]

### Authority

Authority: 5 U.S.C. 552(a); 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 5007, 5008, 5041, 5051, 5054, 5061, 5121, 5122, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555, 6109, 6302, 7805; 27 U.S.C. 203, 205; 44 U.S.C. 3504(h).

### Source

Source: 25 FR 5734, June 23, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004

### Amendments

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-62, 44 FR 71723, Dec. 11, 1979; T.D. TTB-8, 69 FR 3832, Jan. 27, 2004; T.D. TTB-146, 82 FR 1136, Jan. 4, 2017]