BONDS

• § 26.61 - General.

• § 26.62 - Corporate surety.

• § 26.62a - Filing of powers of attorney.

• § 26.62b - Execution of powers of attorney.

• § 26.63 - Deposit of securities or cash (including cash equivalents) in lieu of corporate surety.

• § 26.64 - Consents of surety.

• § 26.65 - Authority to approve bonds and consents of surety.

• § 26.66 - Bond, TTB Form 5110.50—Distilled spirits.

• § 26.67 - Bond, TTB Form 5120.32—Wine.

• § 26.68 - Bond, TTB Form 5130.16—Beer.

• § 26.68a - Bond account.

• § 26.69 - Strengthening bonds.

• § 26.70 - Superseding bonds and new bonds for previously exempt persons.

• § 26.70a - Notice of approval of bonds.

TERMINATION OF BONDS

• § 26.71 - Termination of bonds.

• § 26.72 - Application of surety for relief from bond.

• § 26.73 - Relief of surety from bond.

• § 26.74 - Release of pledged securities or cash (including cash equivalents).

• § 26.75 - TTB Form 5000.23 PR, Notice of Termination of Bond.

PERMITS REQUIRED

• § 26.76 - Insular permits.

DISTILLED SPIRITS

• § 26.77 - Subject to tax.

• § 26.78 - Application and permit, TTB Form 5110.51.

• § 26.79 - Inspection or gauge and computation of tax.

• § 26.79a - Computation of effective tax rate.

• § 26.80 - Deferred payment of tax—release of spirits.

• § 26.81 - Prepayment of tax and release of spirits.

• § 26.82 - Permit to ship.

PACKAGES OF DISTILLED SPIRITS

• § 26.86 - Authority for shipment.

• § 26.87 - Evidence of taxpayment.

WINE

• § 26.92 - Subject to tax.

• § 26.93 - Application and permit, TTB Form 5100.21.

• § 26.94 - Computation of tax.

• § 26.95 - Deferred payment of tax—release of wine.

• § 26.96 - Prepayment of tax—release of wine.

• § 26.96a - [Reserved]

• § 26.96b - Permit to ship.

• § 26.97 - Marking containers of wine.

BEER

• § 26.101 - Subject to tax.

• § 26.102 - Application and permit, TTB Form 5100.21.

• § 26.103 - Computation of tax.

• § 26.104 - Deferred payment of tax—release of beer.

• § 26.105 - Prepayment of tax—release of beer.

• § 26.105a - Permit to ship.

• § 26.106 - Marking containers of beer.

ARTICLES

• § 26.107 - Taxable status.

• § 26.108 - Application for permit, TTB Form 5100.51 and/or 5100.21.

• § 26.109 - Taxpayment.

• § 26.110 - Release of articles or liquors.

PAYMENT OF TAX BY RETURN

• § 26.111 - General.

• § 26.112 - Returns for deferred payment of tax.

• § 26.112a - Payment of tax by electronic fund transfer.

• § 26.113 - Returns for prepayment of taxes.

PERMIT TO SHIP LIQUORS AND ARTICLES

• § 26.114 - Permit to ship required.

• § 26.115 - Application, TTB Form 5170.7.

• § 26.116 - Issuance of permit, TTB Form 5170.7, and customs inspection.

PROCEDURE AT PORT OF ARRIVAL

• § 26.117 - Action by carrier.

• § 26.118 - Inspection by district director of customs at port of arrival.

• § 26.119 - Disposition of forms by district director of customs.