Title 27

PART 26 SUBPART Cb

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

• 19 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, 6109, 6301, 6302, 6804, 7101, 7102, 7651, 7652, 7805; 27 U.S.C. 203, 205; 31 U.S.C. 9301, 9303, 9304, 9306.
• 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.

27:1.0.1.1.21.5.409	SUBJGRP 409	Dealer Registration and Recordkeeping
27:1.0.1.1.21.5.409.1	SECTION 26.35	26.35 Taxable status.
27:1.0.1.1.21.5.409.2	SECTION 26.36	26.36 Products exempt from tax.
27:1.0.1.1.21.5.409.3	SECTION 26.36a-26.36b	26.36a-26.36b [Reserved]
27:1.0.1.1.21.5.409.4	SECTION 26.36c	26.36c Shipments of bulk distilled spirits to the United States without payment of tax.
27:1.0.1.1.21.5.409.5	SECTION 26.37	26.37 Alcohol and Tobacco Tax and Trade Bureau Officers.
27:1.0.1.1.21.5.409.6	SECTION 26.38	26.38 Containers of distilled spirits.
27:1.0.1.1.21.5.409.7	SECTION 26.39	26.39 Labels.
27:1.0.1.1.21.5.409.8	SECTION 26.40	26.40 Marking containers of distilled spirits.
27:1.0.1.1.21.5.409.9	SECTION 26.41	26.41 Destruction of marks and brands.
27:1.0.1.1.21.5.409.10	SECTION 26.43	26.43 Samples.
27:1.0.1.1.21.5.409.11	SECTION 26.44	26.44 Liquor dealer registration and recordkeeping.
27:1.0.1.1.21.5.409.12	SECTION 26.45	26.45 Warehouse receipts covering distilled spirits.
27:1.0.1.1.21.5.409.13	SECTION 26.46-26.47	26.46-26.47 [Reserved]

---