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Subpart O—Tax-Free Shipments to the United States From the Virgin Islands

27 CFR Part 26 Subpart O

Citation27 CFR Part 26 Subpart O
ContainsSection § 26.291; Subject groups Shipment of Completely Denatured Alcohol and Products Made With Denatured Spirits–Shipment of Industrial Spirits and Specially Denatured Spirits
CorpusDaily eCFR
Displayed edition2026-08-05
Last updated2026-08-05

Subpart O—Tax-Free Shipments to the United States From the Virgin Islands

Contents

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 9199, Mar. 6, 1985, unless otherwise noted. Redesignated by T.D. ATF-459, 66 FR 38550, July 25, 2001.