§ 26.44 - Liquor dealer registration and recordkeeping.

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Related Notices
- E9-17177. Temporary rule; Treasury decision. E9-17177. Liquor Dealer Recordkeeping and Registration, and Repeal of Certain Special (Occupational) Taxes
- 05-21563. Temporary rule; Treasury decision. 05-21563. Suspension of Special (Occupational) Tax (2004R-778P)

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§ 26.44 Liquor dealer registration and recordkeeping.

Every person bringing liquors into the United States from Puerto Rico who sells, or offers for sale, such liquors must register and keep records as a wholesale dealer in liquor or as a retail dealer in liquor in accordance with part 31 of this chapter.

(26 U.S.C. 5121, 5122, 5123, 5124.)

[T.D. TTB-79, 74 FR 37405, July 28, 2009]

                    
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§ 26.44 - Liquor dealer registration and recordkeeping.

§ 26.44 Liquor dealer registration and recordkeeping.