Title 27

PART 26 SUBPART Oa

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

• Authority: 19 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, 6109, 6301, 6302, 6804, 7101, 7102, 7651, 7652, 7805; 27 U.S.C. 203, 205; 31 U.S.C. 9301, 9303, 9304, 9306.
• Source: 20 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.

27:1.0.1.1.21.20.427.1	SECTION 26.300	26.300 General provisions.
27:1.0.1.1.21.20.427.2	SECTION 26.301	26.301 Record of shipment.
27:1.0.1.1.21.20.427.3	SECTION 26.302-26.303	26.302-26.303 [Reserved]
27:1.0.1.1.21.20.427.4	SECTION 26.304	26.304 Bulk conveyances to be sealed.
27:1.0.1.1.21.20.427.5	SECTION 26.305	26.305 Receipt by consignee.

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