# 27 CFR § 28.150: Charges and credits on bond

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-28.150

## Section

- **Citation:** 27 CFR § 28.150
- **Heading:** Charges and credits on bond
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—ALCOHOL > 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

## 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 CFR § 28.1 § 28.1 General.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.1.md)
- [27 CFR § 28.2 § 28.2 Forms prescribed.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.2.md)
- [27 CFR § 28.3 § 28.3 Related regulations.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.3.md)
- [27 CFR § 28.4 § 28.4 Delegations of the Administrator.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.4.md)
- [27 CFR § 28.11 § 28.11 Meaning of terms.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.11.md)
- [27 CFR § 28.51 § 28.51 General.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.51.md)
- [27 CFR § 28.52 § 28.52 Corporate surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.52.md)
- [27 CFR § 28.52a § 28.52a Filing of powers of attorney.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.52a.md)
- [27 CFR § 28.52b § 28.52b Execution of powers of attorney.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.52b.md)
- [27 CFR § 28.53 § 28.53 Deposit of securities or cash (including cash equivalent) in lieu of corporate surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.53.md)
- [27 CFR § 28.54 § 28.54 Consents of surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.54.md)
- [27 CFR § 28.55 § 28.55 Authority to approve bonds and consents of surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.55.md)
- [27 CFR § 28.56 § 28.56 Disapproval of bonds or consents of surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.56.md)
- [27 CFR § 28.57 § 28.57 Appeal to Administrator.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.57.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-28.150. Check the current official text before relying on it. Not legal advice.