---
kind: "section"
citation: "27 C.F.R. § 28.131"
title: "27"
number: "28.131"
heading: "Application for return of wines withdrawn without payment of tax."
url: "https://uscodex.org/cfr/27/28.131"
---

# §28.131. Application for return of wines withdrawn without payment of tax.


Where a proprietor of a bonded wine cellar desires to return wines to his bonded wine cellar as provided in [§ 28.130](/cfr/27/28.130.md), he shall submit a written application, in duplicate, to the appropriate TTB officer, for approval of the return of the wines. The application shall show.

- (a) **Name, address, and registry number of the bonded wine cellar.**
- (b) **Name and address of the person who withdrew the wines.**
- (c) Serial number of the TTB Form 5100.11 and the date withdrawn.
- (d) **Present location of wines to be returned.**
- (e) **Kind of wines to be returned.**
- (f) **Number, kind, and serial numbers of the containers to be returned.** In the case of bottled wines, the number and size of the bottles in each case.
- (g) **Total quantity in wine gallons for each separate tax class of wines to be returned.**
- (h) **Reason for return of the wines.**

## 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 71724, Dec. 11, 1979; T.D. TTB-8, 69 FR 3833, Jan. 27, 2004; T.D. TTB-146, 82 FR 1137, 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 71724, Dec. 11, 1979; T.D. TTB-8, 69 FR 3833, Jan. 27, 2004; T.D. TTB-146, 82 FR 1137, Jan. 4, 2017]