Daily eCFR

Subpart E—Taxpayment of Liquors and Articles in Puerto Rico

27 CFR Part 26 Subpart E

Citation27 CFR Part 26 Subpart E

ContainsSubject groups Articles–Wine

CorpusDaily eCFR

Displayed edition2026-08-05

Last updated2026-08-05

Subpart E—Taxpayment of Liquors and Articles in Puerto Rico

Subject Groups

Articles
Articles
Beer
Beer
Bonds
Bonds
Distilled Spirits
Distilled Spirits
Packages of Distilled Spirits
Packages of Distilled Spirits
Payment of Tax by Return
Payment of Tax by Return
Permit To Ship Liquors and Articles
Permit To Ship Liquors and Articles
Permits Required
Permits Required
Procedure at Port of Arrival
Procedure at Port of Arrival
Termination of Bonds
Termination of Bonds
Wine
Wine

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.

SourceT.D. 6551, 26 FR 1490, Feb. 22, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975.