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

  1. Subpart A - Scope of Regulations (§§ 26.1 - 26.3)
  2. Subpart B - Definitions (§ 26.11)
  3. Subpart C [Reserved]
  4. Subpart Ca - Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands (§§ 26.30 - 26.31)
  5. Subpart Cb - Products Coming Into the United States From Puerto Rico (§§ 26.35 - 26.46-26.47)
  6. Subpart D - Formulas for Products From Puerto Rico (§§ 26.50 - 26.55)
  7. Subpart E - Taxpayment of Liquors and Articles in Puerto Rico (§§ 26.61 - 26.119)
  8. Subpart F - Liquors and Articles Purchased by Tourists in Puerto Rico (§§ 26.125 - 26.128)
  9. Subpart G - Closures for Distilled Spirits From Puerto Rico (§§ 26.135 - 26.136)
  10. Subpart H - Records and Reports of Liquors From Puerto Rico (§§ 26.163 - 26.165)
  11. Subpart I - Claims for Drawback on Eligible Articles From Puerto Rico (§§ 26.170 - 26.174)
  12. Subpart Ia - Shipment of Denatured Spirits and Products Made With Denatured Spirits to the United States From Puerto Rico (§§ 26.191 - 26.194)
  13. Subpart Ib - Shipment of Bulk Distilled Spirits From Puerto Rico, Without Payment of Tax, for Transfer From Customs Custody to the Bonded Premises of a Distilled Spirits Plant (§§ 26.196 - 26.199f)
  14. Subpart J - Products Coming Into the United States From the Virgin Islands (§§ 26.200 - 26.211)
  15. Subpart K - Formulas for Products From the Virgin Islands (§§ 26.220 - 26.225)
  16. Subpart L - Closures for Distilled Spirits From the Virgin Islands (§§ 26.230 - 26.231)
  17. Subpart M - Procedure at Port of Entry From the Virgin Islands (§§ 26.260 - 26.267)
  18. Subpart N - Records and Reports of Liquors From the Virgin Islands (§§ 26.272 - 26.277)
  19. Subpart O - Tax-Free Shipments to the United States From the Virgin Islands (§§ 26.291 - 26.296)
  20. Subpart Oa - Shipment of Bulk Distilled Spirits From the Virgin Islands, Without Payment of Tax, for Transfer From Customs Custody to the Bonded Premises of a Distilled Spirits Plant (§§ 26.300 - 26.305)
  21. Subpart Ob - Claims for Drawback on Eligible Articles From the Virgin Islands (§§ 26.306 - 26.310)
  22. Subpart P - Requirements for Liquor Bottles (§§ 26.311 - 26.319)
  23. Subpart Q - Miscellaneous Provisions (§ 26.331)
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 by T.D. ATF-451, 66 FR 21668, 21669, May 1, 2001.
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'cleanpath': '/uscode/text/26/5010'}, {'Title': '26', 'Section': '5041', 'headtext': ' Imposition and rate of tax', 'cleanpath': '/uscode/text/26/5041'}, {'Title': '26', 'Section': '5051', 'headtext': ' Imposition and rate of tax', 'cleanpath': '/uscode/text/26/5051'}, {'Title': '26', 'Section': '5061', 'headtext': ' Method of collecting tax', 'cleanpath': '/uscode/text/26/5061'}, {'Title': '26', 'Section': '5111', 'headtext': ' Eligibility', 'cleanpath': '/uscode/text/26/5111'}, {'Title': '26', 'Section': '5112', 'headtext': ' Registration and regulation', 'cleanpath': '/uscode/text/26/5112'}, {'Title': '26', 'Section': '5113', 'headtext': ' Investigation of claims', 'cleanpath': '/uscode/text/26/5113'}, {'Title': '26', 'Section': '5114', 'headtext': ' Drawback', 'cleanpath': '/uscode/text/26/5114'}, {'Title': '26', 'Section': '5121', 'headtext': ' Recordkeeping by wholesale dealers', 'cleanpath': '/uscode/text/26/5121'}, {'Title': '26', 'Section': '5122', 'headtext': ' Recordkeeping by retail dealers', 'cleanpath': '/uscode/text/26/5122'}, {'Title': '26', 'Section': '5123', 'headtext': ' Preservation and inspection of records, and entry of premises for inspection', 'cleanpath': '/uscode/text/26/5123'}, {'Title': '26', 'Section': '5124', 'headtext': ' Registration by dealers', 'cleanpath': '/uscode/text/26/5124'}, {'Title': '26', 'Section': '5131', 'headtext': ' Packaging distilled spirits for industrial uses', 'cleanpath': '/uscode/text/26/5131'}, {'Title': '26', 'Section': '5132', 'headtext': ' Prohibited purchases by dealers', 'cleanpath': '/uscode/text/26/5132'}, {'Title': '26', 'Section': '5207', 'headtext': ' Records and reports', 'cleanpath': '/uscode/text/26/5207'}, {'Title': '26', 'Section': '5232', 'headtext': ' Imported distilled spirits', 'cleanpath': '/uscode/text/26/5232'}, {'Title': '26', 'Section': '5271', 'headtext': ' Permits', 'cleanpath': '/uscode/text/26/5271'}, {'Title': '26', 'Section': '5275', 'headtext': ' Records and reports', 'cleanpath': '/uscode/text/26/5275'}, {'Title': '26', 'Section': '5301', 'headtext': ' General', 'cleanpath': '/uscode/text/26/5301'}, {'Title': '26', 'Section': '5314', 'headtext': ' Special applicability of certain provisions', 'cleanpath': '/uscode/text/26/5314'}, {'Title': '26', 'Section': '5555', 'headtext': ' Records, statements, and returns', 'cleanpath': '/uscode/text/26/5555'}, {'Title': '26', 'Section': '6001', 'headtext': ' Notice or regulations requiring records, statements, and special returns', 'cleanpath': '/uscode/text/26/6001'}, {'Title': '26', 'Section': '6109', 'headtext': ' Identifying numbers', 'cleanpath': '/uscode/text/26/6109'}, {'Title': '26', 'Section': '6301', 'headtext': ' Collection authority', 'cleanpath': '/uscode/text/26/6301'}, {'Title': '26', 'Section': '6302', 'headtext': ' Mode or time of collection', 'cleanpath': '/uscode/text/26/6302'}, {'Title': '26', 'Section': '6804', 'headtext': ' Attachment and cancellation', 'cleanpath': '/uscode/text/26/6804'}, {'Title': '26', 'Section': '7101', 'headtext': ' Form of bonds', 'cleanpath': '/uscode/text/26/7101'}, {'Title': '26', 'Section': '7102', 'headtext': ' Single bond in lieu of multiple bonds', 'cleanpath': '/uscode/text/26/7102'}, {'Title': '26', 'Section': '7651', 'headtext': ' Administration and collection of taxes in possessions', 'cleanpath': '/uscode/text/26/7651'}, {'Title': '26', 'Section': '7652', 'headtext': ' Shipments to the United States', 'cleanpath': '/uscode/text/26/7652'}, {'Title': '26', 'Section': '7805', 'headtext': ' Rules and regulations', 'cleanpath': '/uscode/text/26/7805'}, {'Title': '31', 'Section': '9301', 'headtext': ' Definitions', 'cleanpath': '/uscode/text/31/9301'}, {'Title': '31', 'Section': '9303', 'headtext': ' Use of eligible obligations instead of surety bonds', 'cleanpath': '/uscode/text/31/9303'}, {'Title': '31', 'Section': '9304', 'headtext': ' Surety corporations', 'cleanpath': '/uscode/text/31/9304'}, {'Title': '31', 'Section': '9306', 'headtext': ' Surety corporations acting outside area of incorporation and place of principal office', 'cleanpath': '/uscode/text/31/9306'}], 'Statutes at Large': [], 'Public Laws': [], 'Presidential Documents': []}