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Subpart Cb—Products Coming Into the United States From Puerto Rico

27 CFR Part 26 Subpart Cb

Citation27 CFR Part 26 Subpart Cb

ContainsSections § 26.35–§§ 26.36a-26.36b; Subject group Dealer Registration and Recordkeeping

CorpusDaily eCFR

Displayed edition2026-08-05

Last updated2026-08-05

Subpart Cb—Products Coming Into the United States From Puerto Rico

§ 26.35
§ 26.35 Taxable status.
§ 26.36
§ 26.36 Products exempt from tax.
§ 26.36c
§ 26.36c Shipments of bulk distilled spirits to the United States without payment of tax.
§ 26.37
§ 26.37 Alcohol and Tobacco Tax and Trade Bureau Officers.
§ 26.38
§ 26.38 Containers of distilled spirits.
§ 26.39
§ 26.39 Labels.
§ 26.40
§ 26.40 Marking containers of distilled spirits.
§ 26.41
§ 26.41 Destruction of marks and brands.
§ 26.43
§ 26.43 Samples.
§§ 26.36a-26.36b
§§ 26.36a-26.36b [Reserved]
Dealer Registration and Recordkeeping
Dealer Registration and Recordkeeping

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 Cb—Products Coming Into the United States From Puerto Rico

Subpart Cb—Products Coming Into the United States From Puerto Rico

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