Title 27--Alcohol, Tobacco Products and Firearms

CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE TREASURY

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

TEXT PDF26.1 Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands.
TEXT PDF26.2 Forms prescribed.
TEXT PDF26.3 Delegations of the Director.
TEXT PDF26.11 Meaning of terms.
TEXT PDF26.30 Excise taxes.
TEXT PDF26.31 Formula.
TEXT PDF26.35 Taxable status.
TEXT PDF26.36 Products exempt from tax.
TEXT PDF26.36c Shipments of bulk distilled spirits to the United States without payment of tax.
TEXT PDF26.37 United States Bureau of Alcohol, Tobacco and Firearms officers.
TEXT PDF26.38 Containers of distilled spirits.
TEXT PDF26.39 Labels.
TEXT PDF26.40 Marking containers of distilled spirits.
TEXT PDF26.41 Destruction of marks and brands.
TEXT PDF26.43 Samples.
TEXT PDF26.44 Liquor dealer's special taxes.
TEXT PDF26.45 Warehouse receipts covering distilled spirits.
TEXT PDF26.46 Distilled spirits plant proprietor's special (occupational) tax.
TEXT PDF26.47 Specially denatured spirits user's and dealer's special (occupational) taxes.
TEXT PDF26.50 Formulas for liquors.
TEXT PDF26.50a Verification of eligible flavors.
TEXT PDF26.51 Formulas for articles, eligible articles and products manufactured with denatured spirits.
TEXT PDF26.52 Still wines containing carbon dioxide.
TEXT PDF26.53 Changes of formulas.
TEXT PDF26.54 Filing and disposition of formulas.
TEXT PDF26.55 Previously approved formulas.
TEXT PDF26.61 General.
TEXT PDF26.62 Corporate surety.
TEXT PDF26.62a Filing of powers of attorney.
TEXT PDF26.62b Execution of powers of attorney.
TEXT PDF26.63 Deposit of securities in lieu of corporate surety.
TEXT PDF26.64 Consents of surety.
TEXT PDF26.65 Authority to approve bonds and consents of surety.
TEXT PDF26.66 Bond, ATF Form 5110.50--Distilled spirits.
TEXT PDF26.67 Bond, Form 2897--Wine.
TEXT PDF26.68 Bond, Form 2898--Beer.
TEXT PDF26.68a Bond account.
TEXT PDF26.69 Strengthening bonds.
TEXT PDF26.70 New or superseding bonds.
TEXT PDF26.70a Notice of approval of bonds.
TEXT PDF26.71 Termination of bonds.
TEXT PDF26.72 Application of surety for relief from bond.
TEXT PDF26.73 Relief of surety from bond.
TEXT PDF26.74 Release of pledged securities.
TEXT PDF26.75 Form 1490, Notice of Termination of Bond.
TEXT PDF26.76 Insular permits.
TEXT PDF26.77 Subject to tax.
TEXT PDF26.78 Application and permit, ATF Form 5110.51.
TEXT PDF26.79 Inspection or gauge and computation of tax.
TEXT PDF26.79a Computation of effective tax rate.
TEXT PDF26.80 Deferred payment of tax--release of spirits.
TEXT PDF26.81 Prepayment of tax and release of spirits.
TEXT PDF26.82 Permit to ship.
TEXT PDF26.86 Authority for shipment.
TEXT PDF26.87 Evidence of taxpayment.
TEXT PDF26.92 Subject to tax.
TEXT PDF26.93 Application and permit, Form 2900.
TEXT PDF26.94 Computation of tax.
TEXT PDF26.95 Deferred payment of tax--release of wine.
TEXT PDF26.96 Prepayment of tax--release of wine.
TEXT PDF26.96b Permit to ship.
TEXT PDF26.97 Marking containers of wine.
TEXT PDF26.101 Subject to tax.
TEXT PDF26.102 Application and permit, Form 2900.
TEXT PDF26.103 Computation of tax.
TEXT PDF26.104 Deferred payment of tax--release of beer.
TEXT PDF26.105 Prepayment of tax--release of beer.
TEXT PDF26.105a Permit to ship.
TEXT PDF26.106 Marking containers of beer.
TEXT PDF26.107 Taxable status.
TEXT PDF26.108 Application for permit, ATF Form 5110.51 and/or Form 2900.
TEXT PDF26.109 Taxpayment.
TEXT PDF26.110 Release of articles or liquors.
TEXT PDF26.111 General.
TEXT PDF26.112 Returns for semimonthly periods.
TEXT PDF26.112a Payment of tax by electronic fund transfer.
TEXT PDF26.113 Returns for prepayment of taxes.
TEXT PDF26.114 Permit to ship required.
TEXT PDF26.115 Application, Form 487B.
TEXT PDF26.116 Issuance of permit, Form 487B, and customs inspection.
TEXT PDF26.117 Action by carrier.
TEXT PDF26.118 Inspection by district director of customs at port of arrival.
TEXT PDF26.119 Disposition of forms by district director of customs.
TEXT PDF26.125 Taxable.
TEXT PDF26.126 Taxpayment in Puerto Rico.
TEXT PDF26.128 Taxpayment at port of arrival.
TEXT PDF26.135 Containers of distilled spirits to bear closures.
TEXT PDF26.136 Affixing closures.
TEXT PDF26.163 General requirements.
TEXT PDF26.164 Proprietors of taxpaid premises.
TEXT PDF26.164a Package gauge record.
TEXT PDF26.165 Certificate of effective tax rate computation.
TEXT PDF26.170 Drawback of tax.
TEXT PDF26.171 Special tax.
TEXT PDF26.172 Bonds.
TEXT PDF26.173 Claims for drawback.
TEXT PDF26.174 Records.
TEXT PDF26.191 Notice of shipment.
TEXT PDF26.192 Samples and analysis.
TEXT PDF26.193 Notification of tax liability.
TEXT PDF26.194 Detention of articles.
TEXT PDF26.196 General.
TEXT PDF26.197 Furnishing formula to consignee.
TEXT PDF26.199 Application and permit to ship, ATF Form 5110.31.
TEXT PDF26.199a Action by revenue agent.
TEXT PDF26.199b Issuance and disposition of permit.
TEXT PDF26.199c Action by carrier.
TEXT PDF26.199d Customs inspection and release.
TEXT PDF26.199f Consignee premises.
TEXT PDF26.200 Taxable status.
TEXT PDF26.201 Products exempt from tax.
TEXT PDF26.201a Production in the Virgin Islands for tax-free shipment to the United States.
TEXT PDF26.201c Shipments of bulk distilled spirits to the United States without payment of tax.
TEXT PDF26.202 Requirements of the Federal Alcohol Administration Act.
TEXT PDF26.203 Containers of 1 gallon (3.785 liters) or less.
TEXT PDF26.203a Containers in excess of 1 gallon (3.785 liters).
TEXT PDF26.204 Regauge.
TEXT PDF26.204a Verification of eligible wines and eligible flavors.
TEXT PDF26.205 Certificate.
TEXT PDF26.206 Marking packages and cases.
TEXT PDF26.207 Destruction of marks and brands.
TEXT PDF26.209 Samples.
TEXT PDF26.210 Liquor dealer's special taxes.
TEXT PDF26.211 Warehouse receipts covering distilled spirits.
TEXT PDF26.220 Formulas for liquors.
TEXT PDF26.221 Formulas for articles, eligible articles and products manufactured with denatured spirits.
TEXT PDF26.222 Still wines containing carbon dioxide.
TEXT PDF26.223 Changes of formulas.
TEXT PDF26.224 Filing and disposition of formulas.
TEXT PDF26.225 Previously approved formulas.
TEXT PDF26.230 Containers of distilled spirits to bear closures.
TEXT PDF26.231 Affixing closures.
TEXT PDF26.260 Certificate.
TEXT PDF26.261 Action by district director of customs.
TEXT PDF26.262 Determination of tax on distilled spirits.
TEXT PDF26.262a Computation of effective tax rate.
TEXT PDF26.263 Determination of tax on beer.
TEXT PDF26.264 Determination of tax on wine.
TEXT PDF26.265 Determination of tax on articles.
TEXT PDF26.266 Tax payment.
TEXT PDF26.267 Payment of tax by electronic fund transfer.
TEXT PDF26.272 General requirements.
TEXT PDF26.273 Proprietors of taxpaid premises.
TEXT PDF26.273a Transfer record.
TEXT PDF26.273b Package gauge record.
TEXT PDF26.275 Filing.
TEXT PDF26.276 Retention.
TEXT PDF26.291 General.
TEXT PDF26.292 Copy of consignee's permit under part 20 or 22.
TEXT PDF26.293 Marks on containers.
TEXT PDF26.294 Record of shipment.
TEXT PDF26.295 Marks on containers.
TEXT PDF26.296 Record of shipment.
TEXT PDF26.297 General.
TEXT PDF26.300 General.
TEXT PDF26.301 Preparation of transfer record.
TEXT PDF26.302 Gauge and certification.
TEXT PDF26.303 Customs inspection and release.
TEXT PDF26.304 Bulk conveyances to be sealed.
TEXT PDF26.305 Receipt by consignee.
TEXT PDF26.306 Drawback of tax.
TEXT PDF26.307 Special tax.
TEXT PDF26.308 Bonds.
TEXT PDF26.309 Claims for drawback.
TEXT PDF26.310 Records.
TEXT PDF26.311 Scope of subpart.
TEXT PDF26.312 Standards of fill.
TEXT PDF26.314 Distinctive liquor bottles.
TEXT PDF26.316 Bottles not constituting approved containers.
TEXT PDF26.317 Bottles to be used for display purposes.
TEXT PDF26.318 Liquor bottles denied entry.
TEXT PDF26.319 Used liquor bottles.
TEXT PDF26.331 Alternate methods or procedures.

--------------------------------------------------------------------- -----------

[BACK ][BACK ]