CFR›Title 27›Chapter I›Part 26›27 CFR Part 26 Subpart Ca Citation27 CFR Part 26 Subpart CaContainsSections § 26.30–§ 26.31CorpusDaily eCFRDisplayed edition2026-08-05Last updated2026-08-05 Subpart Ca—Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands Sections § 26.30 § 26.30 Excise taxes. § 26.31 § 26.31 Formula. Authority19 U.S.C. 81c; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5061, 5111-5114, 5121, 5122-5124, 5131-5132, 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.Source20 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.
Subpart Ca—Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands