# 27 C.F.R. § 28.150 (2026): Charges and credits on bond

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_150

## Section

- **Citation:** 27 C.F.R. § 28.150 (2026)
- **Heading:** Charges and credits on bond
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 28: EXPORTATION OF ALCOHOL / Subpart G: Removal of Beer and Beer Concentrate Without Payment of Tax for Exportation, Use as Supplies on Vessels and Aircraft, or Transfer to a Foreign-Trade Zone / § 28.150: § 28.150   Charges and credits on bond.

## Text

The removal of beer concentrate from the brewery without payment of tax under this subpart will constitute a charge against the brewer's bond, Form 5130.22, of an amount equal to the tax which would be due on removal for consumption or sale, including penalties and interest, on all beer used to produce the concentrate which is removed. The satisfactory accounting for concentrate so removed will constitute a credit to the bond.
[T.D. ATF-224, 51 FR 7698, Mar. 5, 1986; 51 FR 9190, Mar. 18, 1986]
(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended, 1334, as amended (26 U.S.C. 5051, 5053))

## Nearby sections

- [27 C.F.R. § 28.141 (2026) § 28.141   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_141.md)
- [27 C.F.R. § 28.142 (2026) § 28.142   Notice, Form 1689 (5130.12).](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_142.md)
- [27 C.F.R. § 28.143 (2026) § 28.143   Containers.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_143.md)
- [27 C.F.R. § 28.144 (2026) § 28.144   Export marks.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_144.md)
- [27 C.F.R. § 28.145 (2026) § 28.145   Consignment, shipment and delivery.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_145.md)
- [27 C.F.R. § 28.146 (2026) § 28.146   Disposition of forms.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_146.md)
- [27 C.F.R. § 28.147 (2026) § 28.147   Return of beer or beer concentrate.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_147.md)
- [27 C.F.R. § 28.148 (2026) § 28.148   Brewer's report.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_148.md)
- [27 C.F.R. § 28.149 (2026) § 28.149   Losses.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_149.md)
- [27 C.F.R. § 28.150 (2026) § 28.150   Charges and credits on bond.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_150.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_150. Check the current official text before relying on it. Not legal advice.