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Title 27

Displaying title 27, up to date as of 7/17/2026. Title 27 was last amended 7/06/2026.
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Title 27Alcohol, Tobacco Products and FirearmsPart / Section
Chapter IAlcohol and Tobacco Tax and Trade Bureau, Department of the Treasury1 – 399
Subchapter AAlcohol1 – 39
Part 26Liquors and Articles from Puerto Rico and the Virgin Islands26.1 – 26.331
Subpart ETaxpayment of Liquors and Articles in Puerto Rico26.61 – 26.119
Bonds26.61 – 26.70a
§ 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.
Termination of Bonds26.71 – 26.75
§ 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.
Permits Required26.76
§ 26.76Insular permits.
Distilled Spirits26.77 – 26.82
§ 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.
Packages of Distilled Spirits26.86 – 26.87
§ 26.86Authority for shipment.
§ 26.87Evidence of taxpayment.
Wine26.92 – 26.97
§ 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 [Reserved]
§ 26.96bPermit to ship.
§ 26.97Marking containers of wine.
Beer26.101 – 26.106
§ 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.
Articles26.107 – 26.110
§ 26.107Taxable status.
§ 26.108Application for permit, TTB Form 5110.51 and/or 5100.21.
§ 26.109Taxpayment.
§ 26.110Release of articles or liquors.
Payment of Tax by Return26.111 – 26.113
§ 26.111General.
§ 26.112Returns for deferred payment of tax.
§ 26.112aPayment of tax by electronic fund transfer.
§ 26.113Returns for prepayment of taxes.
Permit To Ship Liquors and Articles26.114 – 26.116
§ 26.114Permit to ship required.
§ 26.115Application, TTB Form 5170.7.
§ 26.116Issuance of permit, TTB Form 5170.7, and customs inspection.
Procedure at Port of Arrival26.117 – 26.119
§ 26.117Action by carrier.
§ 26.118Inspection by district director of customs at port of arrival.
§ 26.119Disposition of forms by district director of customs.