When beer or beer concentrate is removed from a brewery without payment of tax for any of the purposes authorized in § 28.141 , the brewer's bond, Form 5130.22, furnished under the provisions of part 25 of this chapter will cover the removals.
27 C.F.R. § 28.60
49 Stat. 999, as amended ( 19 U.S.C. 81c ); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1388, as amended ( 26 U.S.C. 5053 , 5401 )