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Subpart Oa—Shipment of Bulk Distilled Spirits From the Virgin Islands, Without Payment of Tax, for Transfer From Customs Custody to the Bonded Premises of a Distilled Spirits Plant

27 CFR Part 26 Subpart Oa

Citation27 CFR Part 26 Subpart Oa
ContainsSections § 26.300–§§ 26.302-26.303
CorpusDaily eCFR
Displayed edition2026-08-05
Last updated2026-08-05

Subpart Oa—Shipment of Bulk Distilled Spirits From the Virgin Islands, Without Payment of Tax, for Transfer From Customs Custody to the Bonded Premises of a Distilled Spirits Plant

Sections

AuthoritySec. 3, Pub. L. 90-630, 82 Stat. 1328, as amended (26 U.S.C. 5232).
SourceT.D. ATF-62, 44 FR 71717, Dec. 11, 1979, unless otherwise noted.