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Electronic Code of Federal Regulations

e-CFR Data is current as of October 28, 2014

Title 27Chapter ISubchapter APart 26Subpart M → §26.264


Title 27: Alcohol, Tobacco Products and Firearms
PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart M—Procedure at Port of Entry From the Virgin Islands


§26.264   Determination of tax on wine.

If the certificate prescribed in §26.205 covers wine, the wine tax will be collected at the rates imposed by section 5041, Internal Revenue Code, as amended.

(68A Stat. 609, as amended; 26 U.S.C. 5041)

[20 FR 6077, Aug. 20, 1955. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated and amended by T.D. ATF-459, 66 FR 38550, 38552, July 25, 2001]



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