2005 CFR Title 27, Volume 1

Title 27--Alcohol, Tobacco Products and Firearms CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 26--LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
	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 Director.
	26.11	Meaning of terms.
	26.30	Excise taxes.
	26.31	Formula.
	26.35	Taxable status.
	26.36	Products exempt from tax.
	26.36c	Shipments of bulk distilled spirits to the United States without payment of tax.
	26.37	United States Bureau of Alcohol, Tobacco and Firearms 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.
	26.44	Liquor dealer's special taxes.
	26.45	Warehouse receipts covering distilled spirits.
	26.46	Distilled spirits plant proprietor's special (occupational) tax.
	26.47	Specially denatured spirits user's and dealer's special (occupational) taxes.
	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.
	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, ATF 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.
	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.
	26.76	Insular permits.
	26.77	Subject to tax.
	26.78	Application and permit, ATF 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.
	26.86	Authority for shipment.
	26.87	Evidence of taxpayment.
	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.
	26.96b	Permit to ship.
	26.97	Marking containers of wine.
	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.
	26.107	Taxable status.
	26.108	Application for permit, ATF Form 5110.51 and/or Form 2900.
	26.109	Taxpayment.
	26.110	Release of articles or liquors.
	26.111	General.
	26.112	Returns for semimonthly periods.
	26.112a	Payment of tax by electronic fund transfer.
	26.113	Returns for prepayment of taxes.
	26.114	Permit to ship required.
	26.115	Application, Form 487B.
	26.116	Issuance of permit, Form 487B, and customs inspection.
	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.
	26.125	Taxable.
	26.126	Taxpayment in Puerto Rico.
	26.128	Taxpayment at port of arrival.
	26.135	Containers of distilled spirits to bear closures.
	26.136	Affixing closures.
	26.163	General requirements.
	26.164	Proprietors of taxpaid premises.
	26.164a	Package gauge record.
	26.165	Certificate of effective tax rate computation.
	26.170	Drawback of tax.
	26.171	Special tax.
	26.172	Bonds.
	26.173	Claims for drawback.
	26.174	Records.
	26.191	Notice of shipment.
	26.192	Samples and analysis.
	26.193	Notification of tax liability.
	26.194	Detention of articles.
	26.196	General.
	26.197	Furnishing formula to consignee.
	26.199	Application and permit to ship, ATF 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.
	26.199f	Consignee premises.
	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.
	26.201c	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.
	26.210	Liquor dealer's special taxes.
	26.211	Warehouse receipts covering distilled spirits.
	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.
	26.230	Containers of distilled spirits to bear closures.
	26.231	Affixing closures.
	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.
	26.272	General requirements.
	26.273	Proprietors of taxpaid premises.
	26.273a	Transfer record.
	26.273b	Package gauge record.
	26.275	Filing.
	26.276	Retention.
	26.291	General.
	26.292	Copy of consignee's permit under part 20 or 22.
	26.293	Marks on containers.
	26.294	Record of shipment.
	26.295	Marks on containers.
	26.296	Record of shipment.
	26.297	General.
	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.
	26.306	Drawback of tax.
	26.307	Special tax.
	26.308	Bonds.
	26.309	Claims for drawback.
	26.310	Records.
	26.311	Scope of subpart.
	26.312	Standards of fill.
	26.314	Distinctive liquor bottles.
	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.
	26.331	Alternate methods or procedures.