CFR›Title 27›Chapter I›Part 26›27 CFR Part 26 Subpart Ia Citation27 CFR Part 26 Subpart IaContainsSections § 26.191–§ 26.194CorpusDaily eCFRDisplayed edition2026-08-05Last updated2026-08-05 Subpart Ia—Shipment of Denatured Spirits and Products Made With Denatured Spirits to the United States From Puerto Rico Sections § 26.191 § 26.191 Notice of shipment. § 26.192 § 26.192 Samples and analysis. § 26.193 § 26.193 Notification of tax liability. § 26.194 § 26.194 Detention of articles. 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. ATF-199, 50 FR 9198, Mar. 1, 1985, unless otherwise noted. Redesignated by T.D. ATF-459, 66 FR 38550, July 25, 2001.
Subpart Ia—Shipment of Denatured Spirits and Products Made With Denatured Spirits to the United States From Puerto Rico