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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 J - Products Coming Into the United States From the Virgin Islands |
| § 26.200 - Taxable status. |
| § 26.201 - Products exempt from tax. |
| § 26.202 - Requirements of the Federal Alcohol Administration Act. |
| § 26.203 - Containers of 1 gallon (3.785 liters) or less. |
| § 26.204 - Regauge. |
| § 26.205 - Certificate. |
| § 26.206 - Marking packages and cases. |
| § 26.207 - Destruction of marks and brands. |
| § 26.208 - Craft Beverage Modernization Act Tax benefits. |
| § 26.209 - Samples. |
| Dealer Registration and Recordkeeping |
| § 26.210 - Liquor dealer registration and recordkeeping. |
| § 26.211 - Warehouse receipts covering distilled spirits. |
| Special (Occupational) Taxes |
| § 26.201a - Production in the Virgin Islands for tax-free shipment to the United States. |
| § 26.201b - [Reserved] |
| § 26.201c - Shipments of distilled spirits, natural wine, and beer to the United States without payment of tax. |
| § 26.203a - Containers in excess of 1 gallon (3.785 liters). |
| § 26.204a - Verification of eligible wines and eligible flavors. |