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e-CFR data is current as of September 22, 2020

Title 19Chapter IPart 191Subpart J → §191.105


Title 19: Customs Duties
PART 191—DRAWBACK
Subpart J—Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol


§191.105   Liquidation.

The drawback office shall ascertain the final amount of drawback due by reference to the certificate of manufacture and delivery and the specific manufacturing drawback ruling under which the drawback claimed is allowable.

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