27 CFR 19.269 - Puerto Rican and Virgin Islands spirits.

Regulations last checked for updates: Nov 23, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024

View all text of Subpart J [§ 19.261 - § 19.269]

§ 19.269 - Puerto Rican and Virgin Islands spirits.

(a) The provisions of 26 U.S.C. 5008,authorizing,remission,credit,or,also;

(2) Voluntary destruction of spirits in bond;

(3) Spirits returned to bonded premises after withdrawal without payment of tax; and

(4) Spirits returned to bonded premises after withdrawal upon tax determination.

(b) In addition to the information required by § 19.263, claims relating to spirits lost in bond must show the name of the producer and the serial number and date of the formula under which produced, if any.

(26 U.S.C. 5008,5215.D. TTB-92, 76 FR 9090, Feb. 16, 2011, as amended by T.D. TTB-146, 82 FR 1123, Jan. 4, 2017]

authority: 19 U.S.C. 81c,1311; 26 U.S.C. 5001,5002,5004,5008,5010,5041,5061,5062,5066,5081,5101,5111,5121,5142,5143,5146,5148,5171,5175,5176,5178,5201,5206,5207,5211,5221,5231,5232,5235,5236,5241,5271,5273,5301,5311,5362,5370,5373,5501,5551,5559,5561,5562,5601,5612,5682,6001,6065,6109,6302,6311,6676,6806,7011,7510,7805; 31 U.S.C. 9301,9303,9304,9306

source: T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.

cite as: 27 CFR 19.269