CFR›Title 27›Chapter I›Part 27›Subpart D›Subject Group Collection of Internal Revenue Taxes ContainsSections 27.48–27.48aCorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Sections 27.48 § 27.48 Imported distilled spirits, wines, and beer. 27.48a § 27.48a Payment of tax by electronic fund transfer. Previous Beer Beer Next Distilled Spirits Distilled Spirits