CFR›Title 27›Chapter I›Part 26›27 CFR Part 26 Subpart N Citation27 CFR Part 26 Subpart NContainsSubject groups Filing and Retention of Records and Reports–Record and Report of Liquors Brought Into the United StatesCorpusDaily eCFRDisplayed edition2026-08-05Last updated2026-08-05 Subpart N—Records and Reports of Liquors From the Virgin Islands Subject Groups Filing and Retention of Records and Reports Filing and Retention of Records and Reports Record and Report of Liquors Brought Into the United States Record and Report of Liquors Brought Into the United States 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.Source20 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.