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Electronic Code of Federal Regulations

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e-CFR Data is current as of October 29, 2014

Title 27Chapter ISubchapter APart 26


TITLE 27—Alcohol, Tobacco Products and Firearms

CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER A—ALCOHOL

PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS

rule

Subpart A—SCOPE OF REGULATIONS

§26.1
Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands.
§26.2
Forms prescribed.
§26.3
Delegations of the Administrator.
rule

Subpart B—DEFINITIONS

§26.11
Meaning of terms.
rule

Subpart C—[RESERVED]

rule

Subpart Ca—RUM IMPORTED INTO THE UNITED STATES FROM AREAS OTHER THAN PUERTO RICO AND THE VIRGIN ISLANDS

§26.30
Excise taxes.
§26.31
Formula.
rule

Subpart Cb—PRODUCTS COMING INTO THE UNITED STATES FROM PUERTO RICO

§26.35
Taxable status.
§26.36
Products exempt from tax.
§§26.36a-26.36b
[Reserved]
§26.36c
Shipments of bulk distilled spirits to the United States without payment of tax.
§26.37
Alcohol and Tobacco Tax and Trade Bureau Officers.
§26.38
Containers of distilled spirits.
§26.39
Labels.
§26.40
Marking containers of distilled spirits.
§26.41
Destruction of marks and brands.
§26.43
Samples.

Dealer Registration and Recordkeeping

§26.44
Liquor dealer registration and recordkeeping.
§26.45
Warehouse receipts covering distilled spirits.
§§26.46-26.47
[Reserved]
rule

Subpart D—FORMULAS FOR PRODUCTS FROM PUERTO RICO

§26.50
Formulas for liquors.
§26.50a
Verification of eligible flavors.
§26.51
Formulas for articles, eligible articles and products manufactured with denatured spirits.
§26.52
Still wines containing carbon dioxide.
§26.53
Changes of formulas.
§26.54
Filing and disposition of formulas.
§26.55
Previously approved formulas.
rule

Subpart E—TAXPAYMENT OF LIQUORS AND ARTICLES IN PUERTO RICO

Bonds

§26.61
General.
§26.62
Corporate surety.
§26.62a
Filing of powers of attorney.
§26.62b
Execution of powers of attorney.
§26.63
Deposit of securities in lieu of corporate surety.
§26.64
Consents of surety.
§26.65
Authority to approve bonds and consents of surety.
§26.66
Bond, TTB Form 5110.50—Distilled spirits.
§26.67
Bond, Form 2897—Wine.
§26.68
Bond, Form 2898—Beer.
§26.68a
Bond account.
§26.69
Strengthening bonds.
§26.70
New or superseding bonds.
§26.70a
Notice of approval of bonds.

Termination of Bonds

§26.71
Termination of bonds.
§26.72
Application of surety for relief from bond.
§26.73
Relief of surety from bond.
§26.74
Release of pledged securities.
§26.75
Form 1490, Notice of Termination of Bond.

Permits Required

§26.76
Insular permits.

Distilled Spirits

§26.77
Subject to tax.
§26.78
Application and permit, TTB Form 5110.51.
§26.79
Inspection or gauge and computation of tax.
§26.79a
Computation of effective tax rate.
§26.80
Deferred payment of tax—release of spirits.
§26.81
Prepayment of tax and release of spirits.
§26.82
Permit to ship.

Packages of Distilled Spirits

§26.86
Authority for shipment.
§26.87
Evidence of taxpayment.

Wine

§26.92
Subject to tax.
§26.93
Application and permit, Form 2900.
§26.94
Computation of tax.
§26.95
Deferred payment of tax—release of wine.
§26.96
Prepayment of tax—release of wine.
§26.96a
[Reserved]
§26.96b
Permit to ship.
§26.97
Marking containers of wine.

Beer

§26.101
Subject to tax.
§26.102
Application and permit, Form 2900.
§26.103
Computation of tax.
§26.104
Deferred payment of tax—release of beer.
§26.105
Prepayment of tax—release of beer.
§26.105a
Permit to ship.
§26.106
Marking containers of beer.

Articles

§26.107
Taxable status.
§26.108
Application for permit, TTB Form 5110.51 and/or Form 2900.
§26.109
Taxpayment.
§26.110
Release of articles or liquors.

Payment of Tax by Return

§26.111
General.
§26.112
Returns for deferred payment of tax.
§26.112a
Payment of tax by electronic fund transfer.
§26.113
Returns for prepayment of taxes.

Permit To Ship Liquors and Articles

§26.114
Permit to ship required.
§26.115
Application, Form 487B.
§26.116
Issuance of permit, Form 487B, and customs inspection.

Procedure at Port of Arrival

§26.117
Action by carrier.
§26.118
Inspection by district director of customs at port of arrival.
§26.119
Disposition of forms by district director of customs.
rule

Subpart F—LIQUORS AND ARTICLES PURCHASED BY TOURISTS IN PUERTO RICO

§26.125
Taxable.
§26.126
Taxpayment in Puerto Rico.
§26.128
Taxpayment at port of arrival.
rule

Subpart G—CLOSURES FOR DISTILLED SPIRITS FROM PUERTO RICO

§26.135
Containers of distilled spirits to bear closures.
§26.136
Affixing closures.
rule

Subpart H—RECORDS AND REPORTS OF LIQUORS FROM PUERTO RICO

§26.163
General requirements.
§26.164
Proprietors of taxpaid premises.
§26.164a
Package gauge record.
§26.165
Certificate of effective tax rate computation.
rule

Subpart I—CLAIMS FOR DRAWBACK ON ELIGIBLE ARTICLES FROM PUERTO RICO

§26.170
Drawback of tax.
§26.171
Claimant registration.
§26.172
Bonds.
§26.173
Claims for drawback.
§26.174
Records.
rule

Subpart Ia—SHIPMENT OF DENATURED SPIRITS AND PRODUCTS MADE WITH DENATURED SPIRITS TO THE UNITED STATES FROM PUERTO RICO

§26.191
Notice of shipment.
§26.192
Samples and analysis.
§26.193
Notification of tax liability.
§26.194
Detention of articles.
rule

Subpart Ib—SHIPMENT OF BULK DISTILLED SPIRITS FROM PUERTO RICO, WITHOUT PAYMENT OF TAX, FOR TRANSFER FROM CUSTOMS CUSTODY TO INTERNAL REVENUE BOND

§26.196
General.
§26.197
Furnishing formula to consignee.
§26.198
[Reserved]
§26.199
Application and permit to ship, TTB Form 5110.31.
§26.199a
Action by revenue agent.
§26.199b
Issuance and disposition of permit.
§26.199c
Action by carrier.
§26.199d
Customs inspection and release.
§26.199e
[Reserved]
§26.199f
Consignee premises.
rule

Subpart J—PRODUCTS COMING INTO THE UNITED STATES FROM THE VIRGIN ISLANDS

§26.200
Taxable status.
§26.201
Products exempt from tax.
§26.201a
Production in the Virgin Islands for tax-free shipment to the United States.
§26.201b
[Reserved]
§26.201c
Shipments of bulk distilled spirits to the United States without payment of tax.
§26.202
Requirements of the Federal Alcohol Administration Act.
§26.203
Containers of 1 gallon (3.785 liters) or less.
§26.203a
Containers in excess of 1 gallon (3.785 liters).
§26.204
Regauge.
§26.204a
Verification of eligible wines and eligible flavors.
§26.205
Certificate.
§26.206
Marking packages and cases.
§26.207
Destruction of marks and brands.
§26.209
Samples.

Dealer Registration and Recordkeeping

§26.210
Liquor dealer registration and recordkeeping.
§26.211
Warehouse receipts covering distilled spirits.
rule

Subpart K—FORMULAS FOR PRODUCTS FROM THE VIRGIN ISLANDS

§26.220
Formulas for liquors.
§26.221
Formulas for articles, eligible articles and products manufactured with denatured spirits.
§26.222
Still wines containing carbon dioxide.
§26.223
Changes of formulas.
§26.224
Filing and disposition of formulas.
§26.225
Previously approved formulas.
rule

Subpart L—CLOSURES FOR DISTILLED SPIRITS FROM THE VIRGIN ISLANDS

General

§26.230
Containers of distilled spirits to bear closures.
§26.231
Affixing closures.
rule

Subpart M—PROCEDURE AT PORT OF ENTRY FROM THE VIRGIN ISLANDS

§26.260
Certificate.
§26.261
Action by district director of customs.
§26.262
Determination of tax on distilled spirits.
§26.262a
Computation of effective tax rate.
§26.263
Determination of tax on beer.
§26.264
Determination of tax on wine.
§26.265
Determination of tax on articles.
§26.266
Tax payment.
§26.267
Payment of tax by electronic fund transfer.
rule

Subpart N—RECORDS AND REPORTS OF LIQUORS FROM THE VIRGIN ISLANDS

Record and Report of Liquors Brought Into the United States

§26.272
General requirements.
§26.273
Proprietors of taxpaid premises.
§26.273a
Transfer record.
§26.273b
Package gauge record.

Filing and Retention of Records and Reports

§26.275
Filing.
§26.276
Retention.
§26.277
[Reserved]
rule

Subpart O—TAX-FREE SHIPMENTS TO THE UNITED STATES FROM THE VIRGIN ISLANDS

§26.291
General.

Shipment of Industrial Spirits and Specially Denatured Spirits

§26.292
Copy of consignee's permit under part 20 or 22.
§26.293
Marks on containers.
§26.294
Record of shipment.

Shipment of Completely Denatured Alcohol and Products Made With Denatured Spirits

§26.295
Marks on containers.
§26.296
Record of shipment.

Arrival in the United States

§26.297
General.
rule

Subpart Oa—SHIPMENT OF BULK DISTILLED SPIRITS FROM THE VIRGIN ISLANDS, WITHOUT PAYMENT OF TAX, FOR TRANSFER FROM CUSTOMS CUSTODY TO INTERNAL REVENUE BOND

§26.300
General.
§26.301
Preparation of transfer record.
§26.302
Gauge and certification.
§26.303
Customs inspection and release.
§26.304
Bulk conveyances to be sealed.
§26.305
Receipt by consignee.
rule

Subpart Ob—CLAIMS FOR DRAWBACK ON ELIGIBLE ARTICLES FROM THE VIRGIN ISLANDS

§26.306
Drawback of tax.
§26.307
Claimant registration.
§26.308
Bonds.
§26.309
Claims for drawback.
§26.310
Records.
rule

Subpart P—REQUIREMENTS FOR LIQUOR BOTTLES

§26.311
Scope of subpart.
§26.312
Standards of fill.
§26.314
Distinctive liquor bottles.
§26.315
[Reserved]
§26.316
Bottles not constituting approved containers.
§26.317
Bottles to be used for display purposes.
§26.318
Liquor bottles denied entry.
§26.319
Used liquor bottles.
rule

Subpart Q—MISCELLANEOUS PROVISIONS

§26.331
Alternate methods or procedures.


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