Title 27

PART 26 SUBPART E

Subpart E - Taxpayment of Liquors and Articles in Puerto Rico Source:T.D. 6551, 26 FR 1490, Feb. 22, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975.

27:1.0.1.1.21.7.410SUBJGRP 410
Bonds
27:1.0.1.1.21.7.410.1SECTION 26.61
   26.61 General.
27:1.0.1.1.21.7.410.2SECTION 26.62
   26.62 Corporate surety.
27:1.0.1.1.21.7.410.3SECTION 26.62a
   26.62a Filing of powers of attorney.
27:1.0.1.1.21.7.410.4SECTION 26.62b
   26.62b Execution of powers of attorney.
27:1.0.1.1.21.7.410.5SECTION 26.63
   26.63 Deposit of securities or cash (including cash equivalents) in lieu of corporate surety.
27:1.0.1.1.21.7.410.6SECTION 26.64
   26.64 Consents of surety.
27:1.0.1.1.21.7.410.7SECTION 26.65
   26.65 Authority to approve bonds and consents of surety.
27:1.0.1.1.21.7.410.8SECTION 26.66
   26.66 Bond, TTB Form 5110.50 - Distilled spirits.
27:1.0.1.1.21.7.410.9SECTION 26.67
   26.67 Bond, TTB Form 5120.32 - Wine.
27:1.0.1.1.21.7.410.10SECTION 26.68
   26.68 Bond, TTB Form 5130.16 - Beer.
27:1.0.1.1.21.7.410.11SECTION 26.68a
   26.68a Bond account.
27:1.0.1.1.21.7.410.12SECTION 26.69
   26.69 Strengthening bonds.
27:1.0.1.1.21.7.410.13SECTION 26.70
   26.70 Superseding bonds and new bonds for previously exempt persons.
27:1.0.1.1.21.7.410.14SECTION 26.70a
   26.70a Notice of approval of bonds.
27:1.0.1.1.21.7.411SUBJGRP 411
Termination of Bonds
27:1.0.1.1.21.7.411.15SECTION 26.71
   26.71 Termination of bonds.
27:1.0.1.1.21.7.411.16SECTION 26.72
   26.72 Application of surety for relief from bond.
27:1.0.1.1.21.7.411.17SECTION 26.73
   26.73 Relief of surety from bond.
27:1.0.1.1.21.7.411.18SECTION 26.74
   26.74 Release of pledged securities or cash (including cash equivalents).
27:1.0.1.1.21.7.411.19SECTION 26.75
   26.75 TTB Form 5000.23 PR, Notice of Termination of Bond.
27:1.0.1.1.21.7.412SUBJGRP 412
Permits Required
27:1.0.1.1.21.7.412.20SECTION 26.76
   26.76 Insular permits.
27:1.0.1.1.21.7.413SUBJGRP 413
Distilled Spirits
27:1.0.1.1.21.7.413.21SECTION 26.77
   26.77 Subject to tax.
27:1.0.1.1.21.7.413.22SECTION 26.78
   26.78 Application and permit, TTB Form 5110.51.
27:1.0.1.1.21.7.413.23SECTION 26.79
   26.79 Inspection or gauge and computation of tax.
27:1.0.1.1.21.7.413.24SECTION 26.79a
   26.79a Computation of effective tax rate.
27:1.0.1.1.21.7.413.25SECTION 26.80
   26.80 Deferred payment of tax - release of spirits.
27:1.0.1.1.21.7.413.26SECTION 26.81
   26.81 Prepayment of tax and release of spirits.
27:1.0.1.1.21.7.413.27SECTION 26.82
   26.82 Permit to ship.
27:1.0.1.1.21.7.414SUBJGRP 414
Packages of Distilled Spirits
27:1.0.1.1.21.7.414.28SECTION 26.86
   26.86 Authority for shipment.
27:1.0.1.1.21.7.414.29SECTION 26.87
   26.87 Evidence of taxpayment.
27:1.0.1.1.21.7.415SUBJGRP 415
Wine
27:1.0.1.1.21.7.415.30SECTION 26.92
   26.92 Subject to tax.
27:1.0.1.1.21.7.415.31SECTION 26.93
   26.93 Application and permit, TTB Form 5100.21.
27:1.0.1.1.21.7.415.32SECTION 26.94
   26.94 Computation of tax.
27:1.0.1.1.21.7.415.33SECTION 26.95
   26.95 Deferred payment of tax - release of wine.
27:1.0.1.1.21.7.415.34SECTION 26.96
   26.96 Prepayment of tax - release of wine.
27:1.0.1.1.21.7.415.35SECTION 26.96a
   26.96a [Reserved]
27:1.0.1.1.21.7.415.36SECTION 26.96b
   26.96b Permit to ship.
27:1.0.1.1.21.7.415.37SECTION 26.97
   26.97 Marking containers of wine.
27:1.0.1.1.21.7.416SUBJGRP 416
Beer
27:1.0.1.1.21.7.416.38SECTION 26.101
   26.101 Subject to tax.
27:1.0.1.1.21.7.416.39SECTION 26.102
   26.102 Application and permit, TTB Form 5100.21.
27:1.0.1.1.21.7.416.40SECTION 26.103
   26.103 Computation of tax.
27:1.0.1.1.21.7.416.41SECTION 26.104
   26.104 Deferred payment of tax - release of beer.
27:1.0.1.1.21.7.416.42SECTION 26.105
   26.105 Prepayment of tax - release of beer.
27:1.0.1.1.21.7.416.43SECTION 26.105a
   26.105a Permit to ship.
27:1.0.1.1.21.7.416.44SECTION 26.106
   26.106 Marking containers of beer.
27:1.0.1.1.21.7.417SUBJGRP 417
Articles
27:1.0.1.1.21.7.417.45SECTION 26.107
   26.107 Taxable status.
27:1.0.1.1.21.7.417.46SECTION 26.108
   26.108 Application for permit, TTB Form 5100.51 and/or 5100.21.
27:1.0.1.1.21.7.417.47SECTION 26.109
   26.109 Taxpayment.
27:1.0.1.1.21.7.417.48SECTION 26.110
   26.110 Release of articles or liquors.
27:1.0.1.1.21.7.418SUBJGRP 418
Payment of Tax by Return
27:1.0.1.1.21.7.418.49SECTION 26.111
   26.111 General.
27:1.0.1.1.21.7.418.50SECTION 26.112
   26.112 Returns for deferred payment of tax.
27:1.0.1.1.21.7.418.51SECTION 26.112a
   26.112a Payment of tax by electronic fund transfer.
27:1.0.1.1.21.7.418.52SECTION 26.113
   26.113 Returns for prepayment of taxes.
27:1.0.1.1.21.7.419SUBJGRP 419
Permit To Ship Liquors and Articles
27:1.0.1.1.21.7.419.53SECTION 26.114
   26.114 Permit to ship required.
27:1.0.1.1.21.7.419.54SECTION 26.115
   26.115 Application, TTB Form 5170.7.
27:1.0.1.1.21.7.419.55SECTION 26.116
   26.116 Issuance of permit, TTB Form 5170.7, and customs inspection.
27:1.0.1.1.21.7.420SUBJGRP 420
Procedure at Port of Arrival
27:1.0.1.1.21.7.420.56SECTION 26.117
   26.117 Action by carrier.
27:1.0.1.1.21.7.420.57SECTION 26.118
   26.118 Inspection by district director of customs at port of arrival.
27:1.0.1.1.21.7.420.58SECTION 26.119
   26.119 Disposition of forms by district director of customs.