Home/CFR/Title 27/Part 26
FEDERAL · 27 CFR

Part 26 — Liquors and Articles from Puerto Rico and the Virgin Islands

178 sections · Title 27: Alcohol, Tobacco Products and Firearms

§ 26.1Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands.
§ 26.2Forms prescribed.
§ 26.3Delegations of the Administrator.
§ 26.11Meaning of terms.
§ 26.30Excise taxes.
§ 26.31Formula.
§ 26.35Taxable status.
§ 26.36Products exempt from tax.
§ 26.36a-26.36b§§ 26.36a-26.36b [Reserved]
§ 26.36cShipments of bulk distilled spirits to the United States without payment of tax.
§ 26.37Alcohol and Tobacco Tax and Trade Bureau Officers.
§ 26.38Containers of distilled spirits.
§ 26.39Labels.
§ 26.40Marking containers of distilled spirits.
§ 26.41Destruction of marks and brands.
§ 26.43Samples.
§ 26.44Liquor dealer registration and recordkeeping.
§ 26.45Warehouse receipts covering distilled spirits.
§ 26.46-26.47§§ 26.46-26.47 [Reserved]
§ 26.50Formulas for liquors.
§ 26.50aVerification of eligible flavors.
§ 26.51Formulas for articles, eligible articles and products manufactured with denatured spirits.
§ 26.52Still wines containing carbon dioxide.
§ 26.53Changes of formulas.
§ 26.54Filing and disposition of formulas.
§ 26.55Previously approved formulas.
§ 26.61General.
§ 26.62Corporate surety.
§ 26.62aFiling of powers of attorney.
§ 26.62bExecution of powers of attorney.
§ 26.63Deposit of securities or cash (including cash equivalents) in lieu of corporate surety.
§ 26.64Consents of surety.
§ 26.65Authority to approve bonds and consents of surety.
§ 26.66Bond, TTB Form 5110.50—Distilled spirits.
§ 26.67Bond, TTB Form 5120.32—Wine.
§ 26.68Bond, TTB Form 5130.16—Beer.
§ 26.68aBond account.
§ 26.69Strengthening bonds.
§ 26.70Superseding bonds and new bonds for previously exempt persons.
§ 26.70aNotice of approval of bonds.
§ 26.71Termination of bonds.
§ 26.72Application of surety for relief from bond.
§ 26.73Relief of surety from bond.
§ 26.74Release of pledged securities or cash (including cash equivalents).
§ 26.75TTB Form 5000.23 PR, Notice of Termination of Bond.
§ 26.76Insular permits.
§ 26.77Subject to tax.
§ 26.78Application and permit, TTB Form 5110.51.
§ 26.79Inspection or gauge and computation of tax.
§ 26.79aComputation of effective tax rate.
§ 26.80Deferred payment of tax—release of spirits.
§ 26.81Prepayment of tax and release of spirits.
§ 26.82Permit to ship.
§ 26.86Authority for shipment.
§ 26.87Evidence of taxpayment.
§ 26.92Subject to tax.
§ 26.93Application and permit, TTB Form 5100.21.
§ 26.94Computation of tax.
§ 26.95Deferred payment of tax—release of wine.
§ 26.96Prepayment of tax—release of wine.
§ 26.96a§ 26.96a [Reserved]
§ 26.96bPermit to ship.
§ 26.97Marking containers of wine.
§ 26.101Subject to tax.
§ 26.102Application and permit, TTB Form 5100.21.
§ 26.103Computation of tax.
§ 26.104Deferred payment of tax—release of beer.
§ 26.105Prepayment of tax—release of beer.
§ 26.105aPermit to ship.
§ 26.106Marking containers of beer.
§ 26.107Taxable status.
§ 26.108Application for permit, TTB Form 5110.51 and/or 5100.21.
§ 26.109Taxpayment.
§ 26.110Release of articles or liquors.
§ 26.111General.
§ 26.112Returns for deferred payment of tax.
§ 26.112aPayment of tax by electronic fund transfer.
§ 26.113Returns for prepayment of taxes.
§ 26.114Permit to ship required.
§ 26.115Application, TTB Form 5170.7.
§ 26.116Issuance of permit, TTB Form 5170.7, and customs inspection.
§ 26.117Action by carrier.
§ 26.118Inspection by district director of customs at port of arrival.
§ 26.119Disposition of forms by district director of customs.
§ 26.125Taxable.
§ 26.126Taxpayment in Puerto Rico.
§ 26.128Taxpayment at port of arrival.
§ 26.135Containers of distilled spirits to bear closures.
§ 26.136Affixing closures.
§ 26.163General requirements.
§ 26.164Proprietors of taxpaid premises.
§ 26.164aPackage gauge record.
§ 26.165Certificate of effective tax rate computation.
§ 26.170Drawback of tax.
§ 26.171Claimant registration.
§ 26.172Bonds.
§ 26.173Claims for drawback.
§ 26.174Records.
§ 26.191Notice of shipment.
§ 26.192Samples and analysis.
§ 26.193Notification of tax liability.
§ 26.194Detention of articles.
§ 26.196General.
§ 26.197Furnishing formula to consignee.
§ 26.198§ 26.198 [Reserved]
§ 26.199Application and permit to ship, TTB Form 5110.31.
§ 26.199aAction by revenue agent.
§ 26.199bIssuance and disposition of permit.
§ 26.199cAction by carrier.
§ 26.199dCustoms inspection and release.
§ 26.199e§ 26.199e [Reserved]
§ 26.199fConsignee premises.
§ 26.200Taxable status.
§ 26.201Products exempt from tax.
§ 26.201aProduction in the Virgin Islands for tax-free shipment to the United States.
§ 26.201b§ 26.201b [Reserved]
§ 26.201cShipments of distilled spirits, natural wine, and beer to the United States without payment of tax.
§ 26.202Requirements of the Federal Alcohol Administration Act.
§ 26.203Containers of 1 gallon (3.785 liters) or less.
§ 26.203aContainers in excess of 1 gallon (3.785 liters).
§ 26.204Regauge.
§ 26.204aVerification of eligible wines and eligible flavors.
§ 26.205Certificate.
§ 26.206Marking packages and cases.
§ 26.207Destruction of marks and brands.
§ 26.208Craft Beverage Modernization Act Tax benefits.
§ 26.209Samples.
§ 26.210Liquor dealer registration and recordkeeping.
§ 26.211Warehouse receipts covering distilled spirits.
§ 26.220Formulas for liquors.
§ 26.221Formulas for articles, eligible articles and products manufactured with denatured spirits.
§ 26.222Still wines containing carbon dioxide.
§ 26.223Changes of formulas.
§ 26.224Filing and disposition of formulas.
§ 26.225Previously approved formulas.
§ 26.230Containers of distilled spirits to bear closures.
§ 26.231Affixing closures.
§ 26.260Required information.
§ 26.261§ 26.261 [Reserved]
§ 26.262Determination of tax on distilled spirits.
§ 26.262aComputation of effective tax rate.
§ 26.263Determination of tax on beer.
§ 26.264Determination of tax on wine.
§ 26.265Determination of tax on articles.
§ 26.266Tax payment.
§ 26.267Payment of tax by electronic fund transfer.
§ 26.272General requirements.
§ 26.273Proprietors of taxpaid premises.
§ 26.273aTransfer record.
§ 26.273bPackage gauge record.
§ 26.275Filing.
§ 26.276Retention.
§ 26.277§ 26.277 [Reserved]
§ 26.291General.
§ 26.292Consignee permit number.
§ 26.293Marks on containers.
§ 26.294Record of shipment.
§ 26.295Marks on containers.
§ 26.296Record of shipment.
§ 26.300General provisions.
§ 26.301Record of shipment.
§ 26.302-26.303§§ 26.302-26.303 [Reserved]
§ 26.304Bulk conveyances to be sealed.
§ 26.305Receipt by consignee.
§ 26.306Drawback of tax.
§ 26.307Claimant registration.
§ 26.308Bonds.
§ 26.309Claims for drawback.
§ 26.310Records.
§ 26.311Scope of subpart.
§ 26.312Standards of fill.
§ 26.314Distinctive liquor bottles.
§ 26.315§ 26.315 [Reserved]
§ 26.316Bottles not constituting approved containers.
§ 26.317Bottles to be used for display purposes.
§ 26.318Liquor bottles not eligible to be brought into the United States.
§ 26.319Used liquor bottles.
§ 26.331Alternate methods or procedures.