Title 27

PART 26 SUBPART F

Subpart F - Liquors and Articles Purchased by Tourists in 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.

27:1.0.1.1.21.8.421.1	SECTION 26.125	26.125 Taxable.
27:1.0.1.1.21.8.421.2	SECTION 26.126	26.126 Taxpayment in Puerto Rico.
27:1.0.1.1.21.8.421.3	SECTION 26.128	26.128 Taxpayment at port of arrival.

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