CFR›Title 19›Chapter I›Part 191›Subpart H ContainsSections 191.81–191.84CorpusDaily eCFRDisplayed edition2026-06-12Last updated2026-06-12 Subpart H—Liquidation and Protest of Drawback Entries Sections 191.81 § 191.81 Liquidation. 191.82 § 191.82 Person entitled to claim drawback. 191.83 § 191.83 Person entitled to receive payment. 191.84 § 191.84 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