Code of Federal Regulations > Title 27 > Chapter I > Part 26 > Subpart Cb - Subpart Cb—Products Coming Into the United States From Puerto Rico

Regulations last checked for updates: May 17, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025

DEALER REGISTRATION AND RECORDKEEPING

§ 26.44 - Liquor dealer registration and recordkeeping.

§ 26.45 - Warehouse receipts covering distilled spirits.

§§ 26.46-26.47 - §[Reserved]

§ 26.35 - Taxable status.

§ 26.36 - Products exempt from tax.

§§ 26.36a-26.36b - §[Reserved]

§ 26.36c - Shipments of bulk distilled spirits to the United States without payment of tax.

§ 26.37 - Alcohol and Tobacco Tax and Trade Bureau Officers.

§ 26.38 - Containers of distilled spirits.

§ 26.39 - Labels.

§ 26.40 - Marking containers of distilled spirits.

§ 26.41 - Destruction of marks and brands.

§ 26.43 - Samples.

authority: 19 U.S.C. 81c; 26 U.S.C. 5001,5007,5008,5010,5041,5051,5061,5111,5121,5122,5131,5207,5232,5271,5275,5301,5314,5555,6001,6038E,6065,6109,6301,6302,6804,7101,7102,7651,7652,7805; 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.