The sale of warehouse receipts for distilled spirits is equivalent to the sale of distilled spirits. Accordingly, every person bringing distilled spirits into the United States from Puerto Rico who sells, or offers for sale, warehouse receipts for distilled spirits stored in warehouses, or elsewhere, must register and keep records as a dealer in liquors at the place where the warehouse receipts are sold, or offered for sale, in accordance with part 31 of this chapter.
(26 U.S.C. 5121,5122,5123,5124.D. TTB-79, 74 FR 37405, July 28, 2009]
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.
cite as: 27 CFR 26.45