CFR›Title 27›Chapter I›Part 28›Subpart E›Subject Group Return of Spirits to Bonded Premises ContainsSections 28.115–28.118CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 28.115 § 28.115 General. 28.116 § 28.116 Notice of return of spirits withdrawn without payment of tax. 28.117 § 28.117 Responsibility for return of spirits. 28.118 § 28.118 Receipt of spirits. Previous Losses Losses