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Code of Federal Regulations (Last Updated: May 6, 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 A - Alcohol |
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Part 26 - Liquors and Articles from Puerto Rico and the Virgin Islands |
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Subpart E - Taxpayment of Liquors and Articles in Puerto Rico |
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Articles |
§ 26.108 - Application for permit, TTB Form 5100.51 and/or 5100.21.
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§ 26.108 Application for permit, TTB Form 51105100.51 and/or Form 29005100.21.
(a) Distilled spirits. Where distilled spirits of Puerto Rican manufacture are to be used in the manufacture of the articles to be shipped to the United States, the manufacturer shall make application on Form 5110.51, in accordance with the applicable provisions of § 26.78.
(b) Wine and/or beer. Where wine and/or beer of Puerto Pican Rican manufacture is to be used in the manufacture of the articles to be shipped to the United States, the manufacturer shall make application on TTB Form 29005100.21, in accordance with the applicable provisions of §§ 26.93 and/or 26.102. Wine and beer may be included in the same application.
(c) Approval of applications. The Secretary, or his delegate, shall approve and dispose of the applications in the manner prescribed in §§ 26.78, 26.93, and/or § 26.102, as the case may be.
[T.D. 6551, 26 FR 1490, Feb. 22, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-62ATF–62, 44 FR 71712, Dec. 11, 1979. Redesignated and amended by T.D. ATF-459ATF–459, 66 FR 38550, 38551, July 25, 2001; T.D. TTB–146, 82 FR 1133, Jan. 4, 2017]