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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
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Part 250 - LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS |
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Subpart E - Taxpayment of Liquors and Articles in Puerto Rico |
| Permit to Ship Liquors and Articles |
| § 250.114 - Permit to ship required. |
| § 250.115 - Application, Form 487B. |
| § 250.116 - Issuance of permit, Form 487B, and customs inspection. |
| Termination of Bonds |
| § 250.71 - Termination of bonds. |
| § 250.72 - Application of surety for relief from bond. |
| § 250.73 - Relief of surety from bond. |
| § 250.74 - Release of pledged securities. |
| § 250.75 - Form 1490, Notice of Termination of Bond. |
| Wine |
| § 250.92 - Subject to tax. |
| § 250.93 - Application and permit, Form 2900. |
| § 250.94 - Computation of tax. |
| § 250.95 - Deferred payment of tax—release of wine. |
| § 250.96 - Prepayment of tax—release of wine. |
| § 250.97 - Marking containers of wine. |
| § 250.96a - [Reserved] |
| § 250.96b - Permit to ship. |
| Distilled Spirits |
| § 250.77 - Subject to tax. |
| § 250.78 - Application and permit, ATF Form 5110.51. |
| § 250.79 - Inspection or gauge and computation of tax. |
| § 250.80 - Deferred payment of tax—release of spirits. |
| § 250.81 - Prepayment of tax and release of spirits. |
| § 250.82 - Permit to ship. |
| § 250.79a - Computation of effective tax rate. |
| Packages of Distilled Spirits |
| § 250.86 - Authority for shipment. |
| § 250.87 - Evidence of taxpayment. |
| Bonds |
| § 250.61 - General. |
| § 250.62 - Corporate surety. |
| § 250.63 - Deposit of securities in lieu of corporate surety. |
| § 250.64 - Consents of surety. |
| § 250.65 - Authority to approve bonds and consents of surety. |
| § 250.66 - Bond, ATF Form 5110.50—Distilled spirits. |
| § 250.67 - Bond, Form 2897—Wine. |
| § 250.68 - Bond, Form 2898—Beer. |
| § 250.69 - Strengthening bonds. |
| § 250.70 - New or superseding bonds. |
| § 250.70a - Notice of approval of bonds. |
| § 250.62a - Filing of powers of attorney. |
| § 250.62b - Execution of powers of attorney. |
| § 250.68a - Bond account. |
| Beer |
| § 250.101 - Subject to tax. |
| § 250.102 - Application and permit, Form 2900. |
| § 250.103 - Computation of tax. |
| § 250.104 - Deferred payment of tax—release of beer. |
| § 250.105 - Prepayment of tax—release of beer. |
| § 250.106 - Marking containers of beer. |
| § 250.105a - Permit to ship. |
| Procedure at Port of Arrival |
| § 250.117 - Action by carrier. |
| § 250.118 - Inspection by district director of customs at port of arrival. |
| § 250.119 - Disposition of forms by district director of customs. |
| Articles |
| § 250.107 - Taxable status. |
| § 250.108 - Application for permit, ATF Form 5110.51 and/or Form 2900. |
| § 250.109 - Taxpayment. |
| § 250.110 - Release of articles or liquors. |
| Permits Required |
| § 250.76 - Insular permits. |
| Payment of Tax by Return |
| § 250.111 - General. |
| § 250.112 - Returns for semimonthly periods. |
| § 250.113 - Returns for prepayment of taxes. |
| § 250.112a - Payment of tax by electronic fund transfer. |