Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024
All TitlesTitle 27Chapter IPart 26Subpart F - Subpart F—Liquors and Articles Purchased by Tourists in Puerto Rico
View all text of Subpart F [§ 26.125 - § 26.128]
§ 26.125 - Taxable.

When liquors and articles subject to tax are brought into the United States by tourists, the tax thereon shall be paid as provided in this subpart.

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 26.125
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