Code of Federal Regulations > Title 27 > Chapter I > Part 26 > Subpart M - Subpart M—Procedure at Port of Entry From the Virgin Islands

Regulations last checked for updates: May 17, 2025

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

§ 26.260 - Required information.

§ 26.261 - [Reserved]

§ 26.262 - Determination of tax on distilled spirits.

§ 26.262a - Computation of effective tax rate.

§ 26.263 - Determination of tax on beer.

§ 26.264 - Determination of tax on wine.

§ 26.265 - Determination of tax on articles.

§ 26.266 - Tax payment.

§ 26.267 - Payment of tax by electronic fund transfer.

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.