---
kind: "section"
citation: "27 C.F.R. § 28.58"
title: "27"
number: "28.58"
heading: "Operations or unit bond—distilled spirits."
url: "https://uscodex.org/cfr/27/28.58"
---

# §28.58. Operations or unit bond—distilled spirits.

- (a) **Spirits.** Where, as authorized in [§ 28.91](/cfr/27/28.91.md), spirits are withdrawn without payment of tax, from the bonded premises of a distilled spirits plant on notice of the proprietor thereof, the approved operations or unit bond must cover such withdrawals if the proprietor is required to give a bond under [part 19](/cfr/27/part19.md) of this chapter.
- (b) **Wine.** Where the provisions of [part 19](/cfr/27/part19.md) of this chapter require an operations or unit bond to be given and approved to cover the operations of a distilled spirits plant and an adjacent bonded wine cellar, such bond will cover the withdrawal of wine without payment of tax, as authorized in [§ 28.121](/cfr/27/28.121.md), from such bonded wine cellar on application for such withdrawal by the proprietor.
- (c) **Specially denatured spirits.** Where specially denatured spirits are withdrawn free of tax, as authorized in [§ 28.151](/cfr/27/28.151.md), from the bonded premises of a distilled spirits plant on application of the proprietor thereof, the proprietor shall file a consent of surety extending the terms of the operations or unit bond, which consent shall be in the following form:

## Notes

### Amendments

[T.D. ATF-62, 44 FR 71721, Dec. 11, 1979, as amended by T.D. TTB-8, 69 FR 3832, Jan. 27, 2004; T.D. TTB-146, 82 FR 1135, 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

[T.D. ATF-62, 44 FR 71721, Dec. 11, 1979, as amended by T.D. TTB-8, 69 FR 3832, Jan. 27, 2004; T.D. TTB-146, 82 FR 1135, Jan. 4, 2017]