Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter A - Alcohol |
Part 26 - Liquors and Articles from Puerto Rico and the Virgin Islands |
Subpart J - Products Coming Into the United States From the Virgin Islands |
§ 26.208 - Craft Beverage Modernization Act Tax benefits.
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§ 26.208 xxx
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Craft Beverage Modernization Act Tax benefits.
The procedures set forth in 27 CFR part 27, subpart P, apply to the application of Craft Beverage Modernization Act tax benefits for products produced in and imported from the Virgin Islands and entered for consumption subject to tax, except as subpart P would be manifestly incompatible with the intent of the other regulations in this part.
[T.D. TTB-186, 87 FR 58031, Sept. 23, 2022
.]