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27 CFR Part 26 - LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS


Authority:
19 U.S.C. 81c; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5061, 5111-5114, 5121, 5122-5124, 5131-5132, 5207, 5232, 5271, 5275, 5301, 5314, 5555, 6001, 6301, 6302, 6804, 7101, 7102, 7651, 7652, 7805; 27 U.S.C. 203, 205; 31 U.S.C. 9301, 9303, 9304, 9306.
Source:
20 FR 6077, Aug. 20, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-459, 66 FR 38550, July 25, 2001.
Editorial Note:
Nomenclature changes to part 26 appear at 66 FR 21668, 21669, May 1, 2001.

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.


United States Code
USC : Title 19 - CUSTOMS DUTIES

§ 81c - Exemption from customs laws of merchandise brought into foreign trade zone

USC : Title 26 - INTERNAL REVENUE CODE

§ 5001 - Imposition, rate, and attachment of tax

§ 5007 - Collection of tax on distilled spirits

§ 5008 - Abatement, remission, refund, and allowance for loss or destruction of distilled spirits

§ 5010 - Credit for wine content and for flavors content

§ 5041 - Imposition and rate of tax

§ 5051 - Imposition and rate of tax

§ 5061 - Method of collecting tax

§ 5111 - Eligibility

§ 5112 - Registration and regulation

§ 5113 - Investigation of claims

§ 5114 - Drawback

§ 5121 - Recordkeeping by wholesale dealers

§ 5122 - Recordkeeping by retail dealers

§ 5123 - Preservation and inspection of records, and entry of premises for inspection

§ 5124 - Registration by dealers

§ 5131 - Packaging distilled spirits for industrial uses

§ 5132 - Prohibited purchases by dealers

§ 5207 - Records and reports

§ 5232 - Imported distilled spirits

§ 5271 - Permits

§ 5275 - Records and reports

§ 5276 - Repealed.

§ 5301 - General

§ 5314 - Special applicability of certain provisions

§ 5555 - Records, statements, and returns

§ 6001 - Notice or regulations requiring records, statements, and special returns

§ 6301 - Collection authority

§ 6302 - Mode or time of collection

§ 6804 - Attachment and cancellation

§ 7101 - Form of bonds

§ 7102 - Single bond in lieu of multiple bonds

§ 7651 - Administration and collection of taxes in possessions

§ 7652 - Shipments to the United States

§ 7805 - Rules and regulations

USC : Title 27 - INTOXICATING LIQUORS

§ 203 - Unlawful businesses without permit; application to State agency

§ 205 - Unfair competition and unlawful practices

USC : Title 31 - MONEY AND FINANCE

§ 9301 - Definitions

§ 9303 - Use of eligible obligations instead of surety bonds

§ 9304 - Surety corporations

§ 9306 - Surety corporations acting outside area of incorporation and place of principal office