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Regulations last checked for updates: Nov 24, 2024
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024
All Titles
Title 27
Chapter I
Part 26
Subpart J - Subpart J—Products Coming Into the United States From the Virgin Islands
DEALER REGISTRATION AND RECORDKEEPING
§ 26.210 - Liquor dealer registration and recordkeeping.
§ 26.211 - Warehouse receipts covering distilled spirits.
§ 26.200 - Taxable status.
§ 26.201 - Products exempt from tax.
§ 26.201a - Production in the Virgin Islands for tax-free shipment to the United States.
§ 26.201b - [Reserved]
§ 26.201c - Shipments of distilled spirits, natural wine, and beer to the United States without payment of tax.
§ 26.202 - Requirements of the Federal Alcohol Administration Act.
§ 26.203 - Containers of 1 gallon (3.785 liters) or less.
§ 26.203a - Containers in excess of 1 gallon (3.785 liters).
§ 26.204 - Regauge.
§ 26.204a - Verification of eligible wines and eligible flavors.
§ 26.205 - Certificate.
§ 26.206 - Marking packages and cases.
§ 26.207 - Destruction of marks and brands.
§ 26.208 - Craft Beverage Modernization Act Tax benefits.
§ 26.209 - 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.
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