CFR›Title 27›Chapter I›Part 26›Subpart H ContainsSections 26.163–26.165CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart H—Records and Reports of Liquors From Puerto Rico Sections 26.163 § 26.163 General requirements. 26.164 § 26.164 Proprietors of taxpaid premises. 26.164a § 26.164a Package gauge record. 26.165 § 26.165 Certificate of effective tax rate computation. Previous G Subpart G—Closures for Distilled Spirits From Puerto Rico Next I Subpart I—Claims for Drawback on Eligible Articles From Puerto Rico