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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 A - Alcohol |
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Part 26 - Liquors and Articles from Puerto Rico and the Virgin Islands |
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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] |