CFR›Title 19›Chapter I›Part 190›Subpart H ContainsSections 190.81–190.84CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart H—Liquidation and Protest of Drawback Entries Sections 190.81 § 190.81 Liquidation. 190.82 § 190.82 Person entitled to claim drawback. 190.83 § 190.83 Person entitled to receive payment. 190.84 § 190.84 Protests. Previous G Subpart G—Exportation and Destruction Next J Subpart J—Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol