Distilled spirits warehoused under section 5214(a)(9), Internal Revenue Code, may be withdrawn only for the purpose of___________, either directly or after re-warehousing at the same or another port. Which ONE of the following choices correctly fills in the blank?
A) manipulation
B) exportation
C) re-importation
D) domestic consumption
E) manufacturing
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The Answer is: B
Citation: 19 CFR 144.15(c)(2)
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