Subpart A - Scope of Regulations

§ 26.1 - Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands.

§ 26.2 - Forms prescribed.

§ 26.3 - Delegations of the Administrator.

Subpart B - Definitions

§ 26.11 - Meaning of terms.

Subpart C - XXX

Subpart D - Formulas for Products From Puerto Rico

§ 26.50 - Formulas for liquors.

§ 26.51 - Formulas for articles, eligible articles and products manufactured with denatured spirits.

§ 26.52 - Still wines containing carbon dioxide.

§ 26.53 - Changes of formulas.

§ 26.54 - Filing and disposition of formulas.

§ 26.55 - Previously approved formulas.

§ 26.50a - Verification of eligible flavors.

Subpart E - Taxpayment of Liquors and Articles in Puerto Rico

Permits Required

§ 26.76 - Insular permits.

Packages of Distilled Spirits

§ 26.86 - Authority for shipment.

§ 26.87 - Evidence of taxpayment.

Termination of Bonds

§ 26.71 - Termination of bonds.

§ 26.72 - Application of surety for relief from bond.

§ 26.73 - Relief of surety from bond.

§ 26.74 - Release of pledged securities or cash (including cash equivalents).

§ 26.75 - TTB Form 5000.23 PR, Notice of Termination of Bond.

Bonds

§ 26.61 - General.

§ 26.62 - Corporate surety.

§ 26.63 - Deposit of securities or cash (including cash equivalents) in lieu of corporate surety.

§ 26.64 - Consents of surety.

§ 26.65 - Authority to approve bonds and consents of surety.

§ 26.66 - Bond, TTB Form 5110.50 - Distilled spirits.

§ 26.67 - Bond, TTB Form 5120.32 - Wine.

§ 26.68 - Bond, TTB Form 5130.16 - Beer.

§ 26.69 - Strengthening bonds.

§ 26.70 - Superseding bonds and new bonds for previously exempt persons.

§ 26.70a - Notice of approval of bonds.

§ 26.62a - Filing of powers of attorney.

§ 26.62b - Execution of powers of attorney.

§ 26.68a - Bond account.

Procedure at Port of Arrival

§ 26.117 - Action by carrier.

§ 26.118 - Inspection by district director of customs at port of arrival.

§ 26.119 - Disposition of forms by district director of customs.

Wine

§ 26.92 - Subject to tax.

§ 26.93 - Application and permit, TTB Form 5100.21.

§ 26.94 - Computation of tax.

§ 26.95 - Deferred payment of tax - release of wine.

§ 26.96 - Prepayment of tax - release of wine.

§ 26.97 - Marking containers of wine.

§ 26.96a - [Reserved]

§ 26.96b - Permit to ship.

Distilled Spirits

§ 26.77 - Subject to tax.

§ 26.78 - Application and permit, TTB Form 5110.51.

§ 26.79 - Inspection or gauge and computation of tax.

§ 26.80 - Deferred payment of tax - release of spirits.

§ 26.81 - Prepayment of tax and release of spirits.

§ 26.82 - Permit to ship.

§ 26.79a - Computation of effective tax rate.

Permit to Ship Liquors and Articles

§ 26.114 - Permit to ship required.

§ 26.115 - Application, TTB Form 5170.7.

§ 26.116 - Issuance of permit, TTB Form 5170.7, and customs inspection.

Beer

§ 26.101 - Subject to tax.

§ 26.102 - Application and permit, TTB Form 5100.21.

§ 26.103 - Computation of tax.

§ 26.104 - Deferred payment of tax - release of beer.

§ 26.105 - Prepayment of tax - release of beer.

§ 26.106 - Marking containers of beer.

§ 26.105a - Permit to ship.

Articles

§ 26.107 - Taxable status.

§ 26.108 - Application for permit, TTB Form 5100.51 and/or 5100.21.

§ 26.109 - Taxpayment.

§ 26.110 - Release of articles or liquors.

Payment of Tax by Return

§ 26.111 - General.

§ 26.112 - Returns for deferred payment of tax.

§ 26.113 - Returns for prepayment of taxes.

§ 26.112a - Payment of tax by electronic fund transfer.

Subpart F - Liquors and Articles Purchased by Tourists in Puerto Rico

§ 26.125 - Taxable.

§ 26.126 - Taxpayment in Puerto Rico.

§ 26.128 - Taxpayment at port of arrival.

Subpart G - Closures for Distilled Spirits From Puerto Rico

§ 26.135 - Containers of distilled spirits to bear closures.

§ 26.136 - Affixing closures.

Subpart H - Records and Reports of Liquors From Puerto Rico

§ 26.163 - General requirements.

§ 26.164 - Proprietors of taxpaid premises.

§ 26.165 - Certificate of effective tax rate computation.

§ 26.164a - Package gauge record.

Subpart I - Claims for Drawback on Eligible Articles From Puerto Rico

§ 26.170 - Drawback of tax.

§ 26.171 - Claimant registration.

§ 26.172 - Bonds.

§ 26.173 - Claims for drawback.

§ 26.174 - Records.

Subpart J - Products Coming Into the United States From the Virgin Islands

§ 26.200 - Taxable status.

§ 26.201 - Products exempt from tax.

§ 26.202 - Requirements of the Federal Alcohol Administration Act.

§ 26.203 - Containers of 1 gallon (3.785 liters) or less.

§ 26.204 - Regauge.

§ 26.205 - Certificate.

§ 26.206 - Marking packages and cases.

§ 26.207 - Destruction of marks and brands.

§ 26.208 - Craft Beverage Modernization Act Tax benefits.

§ 26.209 - Samples.

Dealer Registration and Recordkeeping

§ 26.210 - Liquor dealer registration and recordkeeping.

§ 26.211 - Warehouse receipts covering distilled spirits.

Special (Occupational) Taxes

§ 26.201a - Production in the Virgin Islands for tax-free shipment to the United States.

§ 26.201b - [Reserved]

§ 26.201c - Shipments of distilled spirits, natural wine, and beer to the United States without payment of tax.

§ 26.203a - Containers in excess of 1 gallon (3.785 liters).

§ 26.204a - Verification of eligible wines and eligible flavors.

Subpart K - Formulas for Products From the Virgin Islands

§ 26.220 - Formulas for liquors.

§ 26.221 - Formulas for articles, eligible articles and products manufactured with denatured spirits.

§ 26.222 - Still wines containing carbon dioxide.

§ 26.223 - Changes of formulas.

§ 26.224 - Filing and disposition of formulas.

§ 26.225 - Previously approved formulas.

Subpart L - Closures for Distilled Spirits From the Virgin Islands

General

§ 26.230 - Containers of distilled spirits to bear closures.

§ 26.231 - Affixing closures.

Subpart M - Procedure at Port of Entry From the Virgin Islands

§ 26.260 - Required information.

§ 26.261 - [Reserved]

§ 26.262 - Determination of tax on distilled spirits.

§ 26.263 - Determination of tax on beer.

§ 26.264 - Determination of tax on wine.

§ 26.265 - Determination of tax on articles.

§ 26.266 - Tax payment.

§ 26.267 - Payment of tax by electronic fund transfer.

§ 26.262a - Computation of effective tax rate.

Subpart N - Records and Reports of Liquors From the Virgin Islands

Filing and Retention of Records and Reports

§ 26.275 - Filing.

§ 26.276 - Retention.

§ 26.277 - [Reserved]

Record and Report of Liquors Brought Into the United States

§ 26.272 - General requirements.

§ 26.273 - Proprietors of taxpaid premises.

§ 26.273a - Transfer record.

§ 26.273b - Package gauge record.

Subpart O - Tax-Free Shipments to the United States From the Virgin Islands

§ 26.291 - General.

Arrival in the United States

Shipment of Completely Denatured Alcohol and Products Made With Denatured Spirits

§ 26.295 - Marks on containers.

§ 26.296 - Record of shipment.

§ 26.297 - [Reserved]

Shipment of Industrial Spirits and Specially Denatured Spirits

§ 26.292 - Consignee permit number.

§ 26.293 - Marks on containers.

§ 26.294 - Record of shipment.

Subpart P - Requirements for Liquor Bottles

§ 26.311 - Scope of subpart.

§ 26.312 - Standards of fill.

§ 26.314 - Distinctive liquor bottles.

§ 26.315 - [Reserved]

§ 26.316 - Bottles not constituting approved containers.

§ 26.317 - Bottles to be used for display purposes.

§ 26.318 - Liquor bottles not eligible to be brought into the United States.

§ 26.319 - Used liquor bottles.

Subpart Q - Miscellaneous Provisions

§ 26.331 - Alternate methods or procedures.

Subpart Ca - Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands

§ 26.30 - Excise taxes.

§ 26.31 - Formula.

Subpart Cb - Products Coming Into the United States From Puerto Rico

§ 26.35 - Taxable status.

§ 26.36 - Products exempt from tax.

§ 26.37 - Alcohol and Tobacco Tax and Trade Bureau Officers.

§ 26.38 - Containers of distilled spirits.

§ 26.39 - Labels.

§ 26.40 - Marking containers of distilled spirits.

§ 26.41 - Destruction of marks and brands.

§ 26.43 - Samples.

Dealer Registration and Recordkeeping

§ 26.44 - Liquor dealer registration and recordkeeping.

§ 26.45 - Warehouse receipts covering distilled spirits.

§§ 26.46--26.47 - [Reserved]

Special (Occupational) Taxes

§ 26.46 - Distilled spirits plant proprietor's special (occupational) tax.

§ 26.47 - Specially denatured spirits user's and dealer's special (occupational) taxes.

§ 26.36c - Shipments of bulk distilled spirits to the United States without payment of tax.

§§ 26.36a--26.36b - [Reserved]

Subpart Ia - Shipment of Denatured Spirits and Products Made With Denatured Spirits to the United States From Puerto Rico

§ 26.191 - Notice of shipment.

§ 26.192 - Samples and analysis.

§ 26.193 - Notification of tax liability.

§ 26.194 - Detention of articles.

Subpart Ib - Shipment of Bulk Distilled Spirits From Puerto Rico, Without Payment of Tax, for Transfer From Customs Custody to the Bonded Premises of a Distilled Spirits Plant

§ 26.196 - General.

§ 26.197 - Furnishing formula to consignee.

§ 26.198 - [Reserved]

§ 26.199 - Application and permit to ship, TTB Form 5110.31.

§ 26.199a - Action by revenue agent.

§ 26.199b - Issuance and disposition of permit.

§ 26.199c - Action by carrier.

§ 26.199d - Customs inspection and release.

§ 26.199e - [Reserved]

§ 26.199f - Consignee premises.

Subpart Oa - Shipment of Bulk Distilled Spirits From the Virgin Islands, Without Payment of Tax, for Transfer From Customs Custody to the Bonded Premises of a Distilled Spirits Plant

§ 26.300 - General provisions.

§ 26.301 - Record of shipment.

§ 26.302 - Gauge and certification.

§ 26.303 - Customs inspection and release.

§ 26.304 - Bulk conveyances to be sealed.

§ 26.305 - Receipt by consignee.

§§ 26.302--26.303 - [Reserved]

Subpart Ob - Claims for Drawback on Eligible Articles From the Virgin Islands

§ 26.306 - Drawback of tax.

§ 26.307 - Claimant registration.

§ 26.308 - Bonds.

§ 26.309 - Claims for drawback.

§ 26.310 - Records.