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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 |
| 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. |