# [Amended]
**AGENCY:**
Alcohol and Tobacco Tax and Trade Bureau (TTB), Treasury.
**ACTION:**
Final rule; Treasury decision.
**SUMMARY:**
The Alcohol and Tobacco Tax and Trade Bureau is recodifying its regulations pertaining to exportation of liquors. Due to the Homeland Security Act, we are also making administrative changes to these regulations to reflect the Bureau's new name and organizational structure. This document does not include any substantive regulatory changes.
**DATES:**
This rule is effective on January 27, 2004.
**FOR FURTHER INFORMATION CONTACT:**
Lisa M. Gesser, Regulations and Procedures Division, Alcohol and Tobacco Tax and Trade Bureau, P.O. Box 128, Morganza, Maryland 20660; (301-290-1460) or e-mail *[email protected].*
**SUPPLEMENTARY INFORMATION:**
**Background**
As a part of our continuing efforts to reorganize title 27, chapter I, Code of Federal Regulations (27 CFR), we are removing all of part 252, Exportation of Liquors, from subchapter M—Alcohol, Tobacco and Other Excise Taxes, and recodifying it as part 28 in subchapter A—Liquor, of that chapter. We are also changing the title of subchapter A to “Subchapter A—Alcohol” and are revising the title of the new part 28 to read “Part 28—Exportation of Alcohol.” These changes better describe the contents of that subchapter and part. The table below shows from which section of part 252 the requirements of part 28 are derived.
In addition, because section 1111 of the Homeland Security Act of 2002 (Public Law 107-296, 116 Stat. 2135) divided the Bureau of Alcohol, Tobacco and Firearms, Department of the Treasury, into two separate agencies, the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) in the Department of Justice, and the Alcohol and Tobacco Tax and Trade Bureau (TTB), which remains in the Department of the Treasury, we are making administrative changes to part 28. This reorganization requires us to amend each of the CFR parts under our jurisdiction to reflect our Bureau's new name and organizational structure.
| The requirements of | Are derived from section: |
| --- | --- |
| | |
| 28.1 | 252.1 |
| 28.2 | 252.2 |
| 28.3 | 252.3 |
| 28.4 | 252.4 |
| | |
| 28.11 | 252.11 |
| | |
| 28.20 | 252.20 |
| 28.21 | 252.21 |
| 28.22 | 252.22 |
| 28.23 | 252.23 |
| 28.25 | 252.25 |
| 28.26 | 252.26 |
| 28.27 | 252.27 |
| 28.28 | 252.28 |
| 28.30 | 252.30 |
| 28.35 | 252.35 |
| 28.36 | 252.36 |
| 28.37 | 252.37 |
| 28.38 | 252.38 |
| 28.40 | 252.40 |
| 28.41 | 252.41 |
| 28.42 | 252.42 |
| 28.43 | 252.43 |
| 28.45 | 252.45 |
| 28.48 | 252.48 |
| | |
| 28.51 | 252.51 |
| 28.52 | 252.52 |
| 28.52a | 252.52a |
| 28.52b | 252.52b |
| 28.53 | 252.53 |
| 28.54 | 252.54 |
| 28.55 | 252.55 |
| 28.56 | 252.56 |
| 28.57 | 252.57 |
| 28.58 | 252.58 |
| 28.59 | 252.59 |
| 28.60 | 252.60 |
| 28.61 | 252.61 |
| 28.62 | 252.62 |
| 28.63 | 252.63 |
| 28.64 | 252.64 |
| 28.65 | 252.65 |
| 28.66 | 252.66 |
| 28.67 | 252.67 |
| 28.70 | 252.70 |
| 28.71 | 252.71 |
| 28.72 | 252.72 |
| 28.73 | 252.73 |
| 28.74 | 252.74 |
| 28.80 | 252.80 |
| | |
| 28.91 | 252.91 |
| 28.92 | 252.92 |
| 28.93 | 252.93 |
| 28.94 | 252.94 |
| 28.95 | 252.95 |
| 28.96 | 252.96 |
| 28.97 | 252.97 |
| 28.98 | 252.98 |
| 28.100 | 252.100 |
| 28.101 | 252.101 |
| 28.102 | 252.102 |
| 28.103 | 252.103 |
| 28.104 | 252.104 |
| 28.105 | 252.105 |
| 28.106 | 252.106 |
| 28.107 | 252.107 |
| 28.110 | 252.110 |
| 28.115 | 252.115 |
| 28.116 | 252.116 |
| 28.117 | 252.117 |
| 28.118 | 252.118 |
| | |
| 28.121 | 252.121 |
| 28.122 | 252.122 |
| 28.123 | 252.123 |
| 28.124 | 252.124 |
| 28.125 | 252.125 |
| 28.126 | 252.126 |
| 28.127 | 252.127 |
| 28.130 | 252.130 |
| 28.131 | 252.131 |
| 28.132 | 252.132 |
| 28.133 | 252.133 |
| | |
| 28.141 | 252.141 |
| 28.142 | 252.142 |
| 28.143 | 252.143 |
| 28.144 | 252.144 |
| 28.145 | 252.145 |
| 28.146 | 252.146 |
| 28.147 | 252.147 |
| 28.148 | 252.148 |
| 28.149 | 252.149 |
| 28.150 | 252.150 |
| | |
| 28.151 | 252.151 |
| 28.152 | 252.152 |
| 28.153 | 252.153 |
| 28.154 | 252.154 |
| 28.155 | 252.155 |
| 28.156 | 252.156 |
| 28.160 | 252.160 |
| 28.161 | 252.161 |
| 28.162 | 252.162 |
| 28.163 | 252.163 |
| | |
| 28.171 | 252.171 |
| 28.190 | 252.190 |
| 28.191 | 252.191 |
| 28.192 | 252.192 |
| 28.193 | 252.193 |
| 28.194 | 252.194 |
| 28.195 | 252.195 |
| 28.195b | 252.195b |
| 28.196 | 252.196 |
| 28.197 | 252.197 |
| 28.198 | 252.198 |
| 28.199 | 252.199 |
| | |
| | |
| 28.211 | 252.211 |
| 28.212 | 252.212 |
| 28.213 | 252.213 |
| 28.214 | 252.214 |
| 28.215 | 252.215 |
| 28.216 | 252.216 |
| 28.217 | 252.217 |
| 28.218 | 252.218 |
| 28.219 | 252.219 |
| 28.220 | 252.220 |
| 28.220a | 252.220a |
| | |
| 28.221 | 252.221 |
| 28.222 | 252.222 |
| 28.223 | 252.223 |
| 28.225 | 252.225 |
| 28.226 | 252.226 |
| 28.227 | 252.227 |
| 28.230 | 252.230 |
| | |
| 28.241 | 252.241 |
| 28.242 | 252.242 |
| 28.243 | 252.243 |
| 28.244 | 252.244 |
| 28.244a | 252.244a |
| 28.245 | 252.245 |
| 28.246 | 252.246 |
| 28.247 | 252.247 |
| 28.250 | 252.250 |
| 28.251 | 252.251 |
| 28.252 | 252.252 |
| 28.253 | 252.253 |
| | |
| 28.261 | 252.261 |
| 28.262 | 252.262 |
| 28.263 | 252.263 |
| 28.264 | 252.264 |
| 28.265 | 252.265 |
| 28.266 | 252.266 |
| 28.267 | 252.267 |
| 28.268 | 252.268 |
| 28.269 | 252.269 |
| 28.275 | 252.275 |
| 28.280 | 252.280 |
| 28.281 | 252.281 |
| 28.282 | 252.282 |
| 28.285 | 252.285 |
| 28.286 | 252.286 |
| 28.290 | 252.290 |
| 28.291 | 252.291 |
| 28.295 | 252.295 |
| | |
| 28.301 | 252.301 |
| 28.302 | 252.302 |
| 28.303 | 252.303 |
| 28.304 | 252.304 |
| 28.310 | 252.310 |
| 28.315 | 252.315 |
| 28.316 | 252.316 |
| 28.317 | 252.317 |
| 28.318 | 252.318 |
| 28.320 | 252.320 |
| 28.321 | 252.321 |
| | |
| 28.331 | 252.331 |
| 28.332 | 252.332 |
| 28.333 | 252.333 |
| 28.334 | 252.334 |
| 28.335 | 252.335 |
**Paperwork Reduction Act**
The provisions of the Paperwork Reduction Act of 1995, Public Law 104-13, 44 U.S.C. chapter 35, and its implementing regulations, 5 CFR part 1320, do not apply to this final rule because there are no new or revised recordkeeping or reporting requirements.
**Regulatory Flexibility Act**
Because no notice of proposed rulemaking is required for this rule under the Administrative Procedure Act (5 U.S.C. 553), the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 *et seq.* ) do not apply.
**Executive Order 12866**
This final rule is not a significant regulatory action as defined in Executive Order 12866. Accordingly, this final rule is not subject to the analysis this Executive Order requires.
**Administrative Procedure Act**
Because this final rule merely makes technical amendments to improve the organization of the regulations, no notice of proposed rulemaking and public comment period is required under 5 U.S.C. 553(b)(B). Similarly, because this final rule makes no substantive changes and is merely a recodification of existing regulations, this final rule is not subject to the effective date limitation of 5 U.S.C. 553(d).
**Drafting Information**
The principal author of this document is Lisa M. Gesser, Regulations and Procedures Division, Alcohol and Tobacco Tax and Trade Bureau.
**List of Subjects**
Advertising, Customs duties and inspection, Imports, Labeling, Packaging and containers, Reporting and recordkeeping requirements, Trade practices, Wine.
Advertising, Customs duties and inspection, Imports, Labeling, Liquors, Packaging and containers, Reporting and recordkeeping requirements, Trade practices.
Administrative practice and procedure, Alcohol and alcoholic beverages, Labeling.
Caribbean Basin initiative, Claims, Electronic funds transfers, Excise taxes, Exports, Gasohol, Imports, Labeling, Liquors, Packaging and containers, Puerto Rico, Reporting and recordkeeping requirements, Research, Security measures, Surety bonds, Vinegar, Virgin Islands, Warehouses.
Administrative practice and procedure, Claims, Electronic funds transfers, Excise taxes, Exports, Food additives, Fruit juices, Labeling, Liquors, Packaging and containers, Reporting and recordkeeping requirements, Research, Scientific equipment, Spices and flavorings, Surety bonds, Vinegar, Warehouses, Wine.
Beer, Claims, Electronic funds transfers, Excise taxes, Exports, Labeling, Packaging and containers, Reporting and recordkeeping requirements, Research, Surety bonds.
Aircraft, Alcohol and alcoholic beverages, Armed forces, Beer, Claims, Excise taxes, Exports, Foreign trade zones, Labeling, Liquors, Packaging and containers, Reporting and recordkeeping requirements, Surety bonds, Vessels, Warehouses, Wine.
Administrative practice and procedure, Claims, Excise taxes, Freedom of information, Law enforcement, Penalties, Reporting and recordkeeping requirements, Surety bonds.
Alcohol and alcoholic beverages, Claims, Excise taxes, Exports, Packaging and containers, Reporting and recordkeeping requirements.
Aircraft, Alcohol and alcoholic beverages, Armed forces, Beer, Claims, Excise taxes, Exports, Foreign trade zones, Labeling, Liquors, Packaging and containers, Reporting and recordkeeping requirements, Surety bonds, Vessels, Warehouses, Wine.
**27 CFR Part 4**
**Authority and Issuance**
For the reasons discussed in the preamble, we amend title 27, chapter I, Code of Federal Regulations as follows:
**SUBCHAPTER A—ALCOHOL**
1. Revise the heading of subchapter A to read as set forth above.
**27 CFR Part 4**
**PART 4—LABELING AND ADVERTISING OF WINE**
2. The authority citation for 27 CFR part 4 continues to read as follows:
**Authority:**
27 U.S.C. 205, unless otherwise noted.
§ 4.5
3. Amend § 4.5 by removing the reference to “27 CFR Part 252—Exportation of Liquors” and adding, in part number order, a reference to “27 CFR Part 28—Exportation of Alcohol.”
**PART 5—LABELING AND ADVERTISING OF DISTILLED SPIRITS**
4. The authority citation for 27 CFR part 5 continues to read as follows:
**Authority:**
26 U.S.C. 5301, 7805; 27 U.S.C. 205.
§ 5.2
5. Amend § 5.2 by removing the reference to “27 CFR Part 252—Exportation of Liquors” and adding, in part number order, a reference to “27 CFR Part 28—Exportation of Alcohol.”
**PART 13—LABELING PROCEEDINGS**
6. The authority citation for 27 CFR part 13 continues to read as follows:
**Authority:**
27 U.S.C. 205(e), 26 U.S.C. 5301 and 7805.
§ 13.3
7. Amend § 13.3 by removing the reference to “27 CFR Part 252—Exportation of Liquors” and adding, in part number order, a reference to “27 CFR Part 28—Exportation of Alcohol.”
**PART 19—DISTILLED SPIRITS PLANTS**
8. The authority citation for 27 CFR part 19 continues to read as follows:
**Authority:**
19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5113, 5142, 5143, 5146, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
**27 CFR Part 19**
§ 19.3
9. Amend § 19.3 by removing the reference to “27 CFR Part 252—Exportation of Liquors” and adding, in part number order, a reference to “27 CFR Part 28—Exportation of Alcohol.”
**27 CFR Part 19**
§§ 19.46, 19.396, 19.397, 19.531, 19.540, 19.605, 19.606, 19.607, 19.608, 19.685, 19.686, 19.687, and 19.769
10. Amend the above referenced sections as follows:
| Amend: | By removing the reference to: | And replacing it with: |
| --- | --- | --- |
| § 19.46 | 27 CFR part 252 | 27 CFR part 28. |
| § 19.396 | 27 CFR part 252 | 27 CFR part 28. |
| § 19.397 | 27 CFR part 252 | 27 CFR part 28. |
| § 19.397 | 27 CFR 252.195b | 27 CFR 28.195b. |
| § 19.397 | 27 CFR 252.92 | 27 CFR 28.92. |
| § 19.531(h) | 27 CFR part 252 | 27 CFR part 28. |
| § 19.540(a) | Part 252 | Part 28. |
| § 19.605(a)(1) | 27 CFR part 252 | 27 CFR part 28. |
| § 19.606(c) | 27 CFR part 252 | 27 CFR part 28. |
| § 19.607(a)(6) | 27 CFR part 252 | 27 CFR part 28. |
| § 19.608(a)(7) | 27 CFR part 252 | 27 CFR part 28. |
| § 19.685(a) | 27 CFR part 252 | 27 CFR part 28. |
| § 19.685(a) | 27 CFR part 20, 22, or 252 | 27 CFR part 20, 22, or 28. |
| § 19.686(a) (two times) | 27 CFR part 252 | 27 CFR part 28. |
| § 19.687 | 27 CFR 252.197 through 252.199 | 27 CFR 28.197 through 28.199. |
| § 19.769 (introductory text) | Part 252 | Part 28. |
**PART 24—WINE**
11. The authority citation for 27 CFR part 24 continues to read as follows:
**Authority:**
5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042, 5044, 5061, 5062, 5081, 5111-5113, 5121, 5122, 5142, 5143, 5173, 5206, 5214, 5215, 5351, 5353, 5354, 5356, 5357, 5361, 5362, 5364-5373, 5381-5388, 5391, 5392, 5511, 5551, 5552, 5661, 5662, 5684, 6065, 6091, 6109, 6301, 6302, 6311, 6651, 6676, 7011, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304, 9306.
**27 CFR Part 24**
§ 24.4
12. Amend § 24.4 by removing the reference to “27 CFR Part 252—Exportation of Liquors” and adding, in part number order, a reference to “27 CFR Part 28—Exportation of Alcohol.”
**27 CFR Part 24**
§§ 24.67 and 24.292
13. Amend the above referenced sections as follows:
| Amend: | By removing the reference to: | And replacing it with: |
| --- | --- | --- |
| § 24.67(a) | 27 CFR part 252 | 27 CFR part 28. |
| § 24.292(a) | Part 252 | Part 28. |
| § 24.292(b) | Part 252 | Part 28. |
**27 CFR Part 25**
**PART 25—BEER**
14. The authority citation for 27 CFR part 25 continues to read as follows:
**Authority:**
19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061, 5091, 5111, 5113, 5142, 5143, 5146, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 5556, 5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6651, 6656, 6676, 6806, 7011, 7342, 7606, 7805; 31 U.S.C. 9301, 9303-9308.
**27 CFR Part 25**
§ 25.4
15. Amend § 25.4 by removing the reference to “27 CFR Part 252—Exportation of Liquors” and adding, in part number order, a reference to “27 CFR Part 28—Exportation of Alcohol.”
**27 CFR Part 25**
§§ 25.145, 25.203, and 25.261
16. Amend the above referenced sections as follows:
| Amend: | By removing the reference to: | And replacing it with: |
| --- | --- | --- |
| § 25.145(b)(4) | Part 252 | Part 28. |
| § 25.203 | Part 252 | Part 28. |
| § 25.261(a)(4) | Part 252 | Part 28. |
**27 CFR Part 70**
**PART 70—PROCEDURE AND ADMINISTRATION**
17. The authority citation for 27 CFR part 70 continues to read as follows:
**Authority:**
5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5146, 5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021, 6064, 6102, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-7606, 7608-7610, 7622, 7623, 7653, 7805.
**27 CFR Part 70**
§§ 70.411, 70.414, and 70.462
18. Amend the above referenced sections as follows:
| Amend: | By removing the reference to: | And replacing it with: |
| --- | --- | --- |
| § 70.411(c)(28) | Part 252 | Part 28. |
| § 70.414(f)(2) | Part 252 | Part 28. |
| § 70.414(f)(2) | Parts 19 and 252 | Parts 19 and 28. |
| § 70.462 | 27 CFR part 252 | 27 CFR part 28. |
**27 CFR Part 194**
**PART 194—LIQUOR DEALERS**
19. The authority citation for 27 CFR part 194 continues to read as follows:
**Authority:**
26 U.S.C. 5001, 5002, 5111-5114, 5116, 5117, 5121-5124, 5142, 5143, 5145, 5146, 5206, 5207, 5301, 5352, 5555, 5613, 5681, 5691, 6001, 6011, 6061, 6065, 6071, 6091, 6109, 6151, 6311, 6314, 6402, 6511, 6601, 6621, 6651, 6657, 7011, 7805.
**27 CFR Part 194**
§ 194.281
20. Amend § 194.281 as follows:
a. Remove the reference to “§ 252.171” and add, in its place, a reference to “§ 28.171”.
b. Remove the reference to “Parts 19 and 252” and add, in its place, a reference to “Parts 19 and 28”.
**27 CFR Part 252**
**PART 252—[REDESIGNATED AS PART 28]**
21. Transfer 27 CFR part 252 from chapter l, subchapter M, to chapter l, subchapter A and redesignate as 27 CFR part 28.
**27 CFR Part 28**
**PART 28—EXPORTATION OF LIQUORS**
22. The authority citation for the newly redesignated 27 CFR part 28 continues to read as follows:
**Authority:**
5 U.S.C. 552(a); 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 5007, 5008, 5041, 5051, 5054, 5061, 5111, 5112, 5114, 5121, 5122, 5124, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555, 6302, 7805; 27 U.S.C. 203, 205; 44 U.S.C. 3504(h).
**27 CFR Part 28**
**PART 28—EXPORTATION OF ALCOHOL**
23. Revise the heading of the newly redesignated part 28 to read as set forth above.
**27 CFR Part 28**
§§ 28.2 and 28.4
24. Amend the above referenced sections as follows:
| Amend: | By removing the reference to: | And adding in its place: |
| --- | --- | --- |
| § 28.2(a) | ATF | TTB. |
| § 28.2(b) | ATF Web site (
) | TTB Web site (
). |
| § 28.4 (section heading) | Director | Administrator. |
| § 28.4 | Director | Administrator. |
| § 28.4 (two times) | Part 252 | Part 28. |
| § 28.4 (two times) | ATF officers | TTB officers. |
| § 28.4 (two times) | ATF Order 1130.27 | TTB Order 1135.28. |
| § 28.4 | Director's | Administrator's. |
| § 28.4 | ATF delegation | TTB delegation. |
| § 28.4 | ATF Distribution Center, P.O. Box 5950, Springfield, Virginia 22150-5950 | Distribution Center, P.O. Box 5950, Springfield, Virginia 22150-5950. |
| § 28.4 | ATF Web site (
) | TTB Web site (
. |
**27 CFR Part 28**
§ 28.11
25. Amend § 28.11 as follows:
a. Remove the definition of “Appropriate ATF officer” and add, in its place, the definition of “Appropriate TTB officer” to read as follows: “ *Appropriate TTB officer.* An officer or employee of the Alcohol and Tobacco Tax and Trade Bureau (TTB) authorized to perform any functions relating to the administration or enforcement of this part by TTB Order 1135.28, Delegation of the Administrator's Authorities in 27 CFR part 28, Exportation of Alcohol.”
b. Remove the definition of “Director” and add, in alphabetical order, the definition of “Administrator” to read as follows: “ *Administrator.* The Administrator, Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury, Washington, DC.”
c. Remove the definition of “District Director.”
**27 CFR Part 28**
26. Amend part 28 as follows:
| Amend: | By removing the reference to: | And adding in its place: |
| --- | --- | --- |
| § 28.20(a)(1) (two times) | ATF | TTB. |
| § 28.20(a)(2) (introductory text heading) | ATF | TTB. |
| § 28.20(a)(2) (introductory text) | ATF | TTB. |
| § 28.20(a)(3) | ATF | TTB. |
| § 28.20(a)(4) | ATF | TTB. |
| § 28.20(b)(1) | ATF | TTB. |
| § 28.20(b)(2) (introductory text heading) | ATF | TTB. |
| § 28.20(b)(2) (introductory text) | ATF | TTB. |
| § 28.20(b)(3) | ATF | TTB. |
| § 28.20(c) (two times) | ATF | TTB. |
| § 28.21(b) | § 252.22 | § 28.22. |
| § 28.21(e) | § 252.22 | § 28.22. |
| § 28.22 | § 252.21 | § 28.21. |
| § 28.22 (five times) | ATF | TTB. |
| § 28.22 (Note:) | ATF | TTB. |
| § 28.23 | ATF | TTB. |
| § 28.25 | § 252.63 or § 252.64 | § 28.63 or § 28.64. |
| § 28.26(a)(1) | § 252.27 | § 28.27. |
| § 28.26(b) | § 252.28 | § 28.28. |
| § 28.27 | § 252.122(a) | § 28.122(a). |
| § 28.27 | § 252.28 | § 28.28. |
| § 28.28 | § 252.26(a) or (b) and § 252.27 | § 28.26(a) or (b) and § 28.27. |
| § 28.28 | §§252.26(a)(2) and 252.27 | §§ 28.26(a)(2) and 28.27. |
| § 28.30(a) | ATF | TTB. |
| § 28.35 | ATF | TTB. |
| § 28.36 (introductory text) | ATF | TTB. |
| § 28.36(c) (two times) | ATF | TTB. |
| § 28.36 (concluding text) (two times) | ATF | TTB. |
| § 28.37 (section heading) | ATF | TTB. |
| § 28.37 (three times) | ATF | TTB. |
| § 28.38 (two times) | ATF | TTB. |
| § 28.40(a) | § 252.250 | § 28.250. |
| § 28.40(b) | § 252.251 | § 28.251. |
| § 28.40(c) | § 252.252 | § 28.252. |
| § 28.40(d) | § 252.250 | § 28.250. |
| § 28.40(e) | § 252.253 | § 28.253. |
| § 28.41 | § 252.268 | § 28.268. |
| § 28.42 | § 252.250 | § 28.250. |
| § 28.43(a)(2) | § 252.275 | § 28.275. |
| § 28.43(a)(3) | § 252.250 | § 28.250. |
| § 28.43(a)(3) | § 252.251 | § 28.251. |
| § 28.43(a)(3) | § 252.252 | § 28.252. |
| § 28.43(a)(4) | § 252.253 | § 28.253. |
| § 28.43(a)(6) | ATF | TTB. |
| § 28.43(b)(1) | § 252.23 | § 28.23. |
| § 28.43(b)(2) | §§ 252.264 or 252.282 | §§ 28.264 or 28.282. |
| § 28.43(b)(3) | ATF | TTB. |
| § 28.45 | ATF | TTB. |
| § 28.52a | ATF | TTB. |
| § 28.55 | ATF | TTB. |
| § 28.56 (introductory text) | ATF | TTB. |
| § 28.57 (section heading) | Director | Administrator. |
| 28.57 | ATF | TTB. |
| § 28.57 (two times) | Director | Administrator. |
| § 28.58(a) | § 252.91 | § 28.91. |
| § 28.58(b) | § 252.121 | § 28.121. |
| § 28.58(c) | § 252.151 | § 28.151. |
| § 28.58(c) | ATF | TTB. |
| § 28.59 | § 252.121 | § 28.121. |
| § 28.60 | § 252.141 | § 28.141. |
| § 28.61 | § 252.91(a)(1), (2), (3), (5), or § 252.121(a), (b), (c), or (d) | 28.91(a)(1), (2), (3), (5), or § 28.121(a), (b), (c), or (d). |
| § 28.61 | ATF | TTB. |
| § 28.61 | § 252.51 | § 28.51. |
| § 28.62(a) | § 252.91(a)(1), (2), (3), (5), or § 252.121(a), (b), (c), or (d) | § 28.91(a)(1), (2), (3), (5), or § 28.121(a), (b), (c), or (d). |
| § 28.62(a) | ATF | TTB. |
| § 28.62(a) | § 252.51 | § 28.51. |
| § 28.62(b) | ATF | TTB. |
| § 28.62(c) | ATF | TTB. |
| § 28.62(d) | § 252.54 | § 28.54. |
| § 28.63 | § 252.25 | § 28.25. |
| § 28.63 | § 252.51 | § 28.51. |
| § 28.64(a) | § 252.25 | § 28.25. |
| § 28.64(a) | § 252.51 | § 28.51. |
| § 28.65 | §§ 252.171 and 252.211 | §§ 28.171 and 28.211. |
| § 28.65 | ATF | TTB. |
| § 28.65 | § 252.51 | § 28.51. |
| § 28.65 | § 252.171(d) | § 28.171(d). |
| § 28.67 | ATF | TTB. |
| § 28.67 | § 252.72 | § 28.72. |
| § 28.70 (two times) | ATF | TTB. |
| § 28.71 | §§ 252.171 and 252.211 | §§ 28.171 and 28.211. |
| § 28.71 | § 252.72 | § 28.72. |
| § 28.71 (two times) | ATF | TTB. |
| § 28.71 | § 252.70 | § 28.70. |
| § 28.72 (three times) | ATF | TTB. |
| § 28.72 | § 252.73(b) | § 28.73(b). |
| § 28.73(a) | § 252.70 | § 28.70. |
| § 28.73(b) | § 252.72 | § 28.72. |
| § 28.74 | § 252.53 | § 28.53. |
| § 28.74 (three times) | ATF | TTB. |
| § 28.91(a)(2) | § 252.21 | § 28.21. |
| § 28.91(a)(5) | § 252.26 | § 28.26. |
| § 28.92 (section heading) | ATF | TTB. |
| § 28.92(a) (three times) | ATF | TTB. |
| § 28.92(b) | ATF | TTB. |
| § 28.95 | ATF | TTB. |
| § 28.96 (two times) | ATF | TTB. |
| § 28.98 (four times) | ATF | TTB. |
| § 28.103(b) | ATF | TTB. |
| § 28.104 (two times) | ATF | TTB. |
| § 28.105 | ATF | TTB. |
| § 28.107 (two times) | ATF | TTB. |
| § 28.115 (introductory text) | § 252.116 | § 252.116. |
| § 28.116 (introductory text) | § 252.115 | § 28.115. |
| § 28.116 (introductory text) | ATF | TTB. |
| § 28.116 (introductory text) | § 252.117 | § 28.117. |
| § 28.116(e) | ATF | TTB. |
| § 28.117 | § 252.116 | § 28.116. |
| § 28.117 (four times) | ATF | TTB. |
| § 28.117 | § 252.115 | § 28.115. |
| § 28.121(b) | § 252.21 | § 28.21. |
| § 28.121(d) | § 252.27 | § 28.27. |
| § 28.122 (section heading) | ATF | TTB. |
| § 28.122(a) (three times) | ATF | TTB. |
| § 28.122(b) | ATF | TTB. |
| § 28.122(c) (four times) | ATF | TTB. |
| § 28.122(d) (four times) | ATF | TTB. |
| § 28.123(b) | ATF | TTB. |
| § 28.125 (two times) | ATF | TTB. |
| § 28.125 | § 252.122 | § 28.122. |
| § 28.126 | ATF | TTB. |
| § 28.131 (introductory text) | § 252.130 | § 28.130. |
| § 28.131 (introductory text) | ATF | TTB. |
| § 28.131(c) | ATF | TTB. |
| § 28.131 (concluding text) | ATF | TTB. |
| § 28.132 | § 252.131 | § 28.131. |
| § 28.132 (seven times) | ATF | TTB. |
| § 28.132 | § 252.130 | § 28.130. |
| § 28.133 (two times) | ATF | TTB. |
| § 28.141(a)(2) | § 252.21 | § 28.21. |
| § 28.141(c) | § 252.60 | § 28.60. |
| § 28.146 | ATF | TTB. |
| § 28.146 | § 252.142 | § 28.142. |
| § 28.147 | § 252.262 | § 28.262. |
| § 28.147 | ATF | TTB. |
| § 28.151 (concluding text) | § 252.58(c) | § 28.58(c). |
| § 28.152 (section heading) | ATF | TTB. |
| § 28.152 | § 252.151 | § 28.151. |
| § 28.152 | ATF | TTB. |
| § 28.153 | §§ 252.93, 252.94, 252.98, 252.105, and 252.117 | §§ 28.93, 28.94, 28.98, 28.105, and 28.117. |
| § 28.160 (introductory text) | § 252.161 | § 28.161. |
| § 28.161 (introductory text) | § 252.160 | § 28.160. |
| § 28.161 (introductory text) | ATF | TTB. |
| § 28.161 (introductory text) | § 252.162 | § 28.162. |
| § 28.161(c) | ATF | TTB. |
| § 28.162 | § 252.161 | § 28.161. |
| § 28.162 (four times) | ATF | TTB. |
| § 28.162 | § 252.160 | § 28.160. |
| § 28.171(b) | § 252.21 | § 28.21. |
| § 28.171(d) | § 252.26(b) | § 28.26(b). |
| § 28.171 (concluding text) | ATF | TTB. |
| § 28.190 (section heading) | ATF | TTB. |
| § 28.190 | ATF | TTB. |
| § 28.192 (two times) | ATF | TTB. |
| § 28.195b(a) | § 252.171 | § 28.171. |
| § 28.195b(a) | ATF | TTB. |
| § 28.195b(b) | § 252.250 | § 28.250. |
| § 28.195b(b) | ATF | TTB. |
| § 28.195b(c) | ATF | TTB. |
| § 28.197 (introductory text) | § 252.198 | § 28.198. |
| § 28.197 (introductory text) | § 252.171 | § 28.171. |
| § 28.198 (introductory text) | § 252.197 | § 28.197. |
| § 28.198 (introductory text) | ATF | TTB. |
| § 28.198 (introductory text) | § 252.199 | § 28.199. |
| § 28.198(b) | ATF | TTB. |
| § 28.199 | § 252.198 | § 28.198. |
| § 28.199 (two times) | ATF | TTB. |
| § 28.199 | § 252.197 | § 28.197. |
| § 28.211(b) | § 252.21 | § 28.21. |
| § 28.211 (concluding text) | ATF | TTB. |
| § 28.214 | § 252.211 and § 252.212 | § 28.211 and § 28.212. |
| § 28.215 | ATF | TTB. |
| § 28.218 | ATF | TTB. |
| § 28.218 | § 252.214 | § 28.214. |
| § 28.219 (introductory text) | § 252.220 | § 28.220. |
| § 28.219 (introductory text) | § 252.211 | § 28.211. |
| § 28.220 (introductory text) | § 252.219 | § 28.219. |
| § 28.220 (introductory text) | ATF | TTB. |
| § 28.220 (introductory text) | § 252.220a | § 28.220a. |
| § 28.220a | § 252.220 | § 28.220. |
| § 28.220a (two times) | ATF | TTB. |
| § 28.220a | § 252.219 | § 28.219. |
| § 28.221(b) | § 252.21 | § 28.21. |
| § 28.221 (concluding text) | ATF | TTB. |
| § 28.225 (introductory text) | ATF | TTB. |
| § 28.226 | ATF | TTB. |
| § 28.226 | § 252.221 | § 28.221. |
| § 28.226 | § 252.225 | § 28.225. |
| § 28.227 | § 252.221 | § 28.221. |
| § 28.227 | § 252.225(a), (b), or (c) | § 28.225(a), (b), or (c). |
| § 28.227 | ATF | TTB. |
| § 28.246 | §§ 252.241 through 252.245 | §§ 28.241 through 28.245. |
| § 28.247 | §§ 252.241-252.245 | §§ 28.241-28.245. |
| § 28.247 | ATF | TTB. |
| § 28.250 (introductory text) (two times) | ATF | TTB. |
| § 28.250(a)(4) | ATF | TTB. |
| § 28.250 (concluding text) | § 252.253 | § 28.253. |
| § 28.250 (concluding text) | ATF | TTB. |
| § 28.252 | § 252.250 | § 28.250. |
| § 28.261 | ATF | TTB. |
| § 28.262 | ATF | TTB. |
| § 28.264 | § 252.261 | § 28.261. |
| § 28.264 (two times) | ATF | TTB. |
| § 28.264 | § 252.291 | § 28.291. |
| § 28.265 (four times) | ATF | TTB. |
| § 28.266 | § 252.265 | § 28.265. |
| § 28.266 | ATF | TTB. |
| § 28.267 | ATF | TTB. |
| § 28.268 | ATF | TTB. |
| § 28.268 | § 252.22 | § 28.22. |
| § 28.269(a) | ATF | TTB. |
| § 28.269(b) | ATF | TTB. |
| § 28.269(c) (two times) | ATF | TTB. |
| § 28.275 (two times) | ATF | TTB. |
| § 28.281 (two times) | ATF | TTB. |
| § 28.282 | ATF | TTB. |
| § 28.285 (seven times) | ATF | TTB. |
| § 28.285 | § 252.291 | § 28.291. |
| § 28.286 | ATF | TTB. |
| § 28.290 (introductory text) (three times) | ATF | TTB. |
| § 28.290 (introductory text) | § 252.291 | § 28.291. |
| § 28.291 (introductory text) | §§ 252.264, 252.285, or 252.290 | §§ 28.264, 28.285, or 28.290. |
| § 28.291(f) | § 252.264 | § 28.264. |
| § 28.291(g) | § 252.285 | § 28.285. |
| § 28.291(h) | § 252.290 | § 28.290. |
| § 28.295 | § 252.43 | § 28.43. |
| § 28.301 | ATF | TTB. |
| § 28.302 (introductory text) (two times) | ATF | TTB. |
| § 28.302 (concluding text) | § 252.301 | § 28.301. |
| § 28.302 (concluding text) (three times) | ATF | TTB. |
| § 28.302 (concluding text) | § 252.303 | § 28.303. |
| § 28.303 (introductory text) | § 252.301 | § 28.301. |
| § 28.303 (introductory text) | ATF | TTB. |
| § 28.304 (two times) | ATF | TTB. |
| § 28.304 | § 252.303 | § 28.303. |
| § 28.310 | ATF | TTB. |
| § 28.310 | §§ 252.302 through 252.304 | §§ 28.302 through 28.304. |
| § 28.315 | ATF | TTB. |
| § 28.316 (introductory text) (two times) | ATF | TTB. |
| § 28.316 (concluding text) | § 252.315 | § 28.315. |
| § 28.316 (concluding text) (three times) | ATF | TTB. |
| § 28.316 (concluding text) | § 252.317 | § 28.317. |
| § 28.317 (introductory text) | § 252.315 | § 28.315. |
| § 28.317 (introductory text) | ATF | TTB. |
| § 28.317 (concluding text) | ATF | TTB. |
| § 28.318 | § 252.317 | § 28.317. |
| § 28.318 | § 252.304 | § 28.304. |
| § 28.320(a) (two times) | ATF | TTB. |
| § 28.320(b) (two times) | ATF | TTB. |
| § 28.321 | ATF | TTB. |
| § 28.331 | § 252.40 | § 28.40. |
| § 28.331 | § 252.41 | § 28.41. |
| § 28.331 | § 252.42 | § 28.42. |
| § 28.331 (two times) | ATF | TTB. |
| § 28.331 | § 252.65 | § 28.65. |
| § 28.332 | § 252.331 | § 28.331. |
| § 28.332 (four times) | ATF | TTB. |
| § 28.333 (two times) | ATF | TTB. |
| § 28.333 | § 252.40 | § 28.40. |
| § 28.333 | § 252.41 | § 28.41. |
| § 28.333 | § 252.42 | § 28.42. |
| § 28.334 | ATF | TTB. |
| § 28.335 | ATF | TTB. |
Signed: October 2, 2003.
Arthur J. Libertucci,
Administrator.
Timothy E. Skud,
Deputy Assistant Secretary, Tax, Trade, and Tariff Policy.