27 CFR 26, Subpart E - Taxpayment of Liquors and Articles in Puerto Rico
- — Bonds
- § 26.61 — General.
- § 26.62 — Corporate surety.
- § 26.62a — Filing of powers of attorney.
- § 26.62b — Execution of powers of attorney.
- § 26.63 — Deposit of securities 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, Form 2897—Wine.
- § 26.68 — Bond, Form 2898—Beer.
- § 26.68a — Bond account.
- § 26.69 — Strengthening bonds.
- § 26.70 — New or superseding bonds.
- § 26.70a — Notice of approval of bonds.
- — 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.
- § 26.75 — Form 1490, Notice of Termination of Bond.
- — Permits Required
- § 26.76 — Insular permits.
- — 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.
- § 26.79a — Computation of effective tax rate.
- § 26.80 — Deferred payment of tax—release of spirits.
- § 26.81 — Prepayment of tax and release of spirits.
- § 26.82 — Permit to ship.
- — Packages of Distilled Spirits
- § 26.86 — Authority for shipment.
- § 26.87 — Evidence of taxpayment.
- — Wine
- § 26.92 — Subject to tax.
- § 26.93 — Application and permit, Form 2900.
- § 26.94 — Computation of tax.
- § 26.95 — Deferred payment of tax—release of wine.
- § 26.96 — Prepayment of tax—release of wine.
- § 26.96a — [Reserved]
- § 26.96b — Permit to ship.
- § 26.97 — Marking containers of wine.
- — Beer
- § 26.101 — Subject to tax.
- § 26.102 — Application and permit, Form 2900.
- § 26.103 — Computation of tax.
- § 26.104 — Deferred payment of tax—release of beer.
- § 26.105 — Prepayment of tax—release of beer.
- § 26.105a — Permit to ship.
- § 26.106 — Marking containers of beer.
- — Articles
- § 26.107 — Taxable status.
- § 26.108 — Application for permit, TTB Form 5110.51 and/or Form 2900.
- § 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.
- § 26.112a — Payment of tax by electronic fund transfer.
- § 26.113 — Returns for prepayment of taxes.
- — Permit To Ship Liquors and Articles
- § 26.114 — Permit to ship required.
- § 26.115 — Application, Form 487B.
- § 26.116 — Issuance of permit, Form 487B, and customs inspection.
- — 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.
Title 27 published on 2012-04-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
