Every person bringing liquors into the United States from Puerto Rico who sells, or offers for sale, such liquors must register and keep records as a wholesale dealer in liquor or as a retail dealer in liquor in accordance with part 31 of this chapter.
Code of Federal Regulations
(
26 U.S.C. 5121, 5122, 5123, 5124
.)
Code of Federal Regulations
[T.D. TTB-79, 74 FR 37405, July 28, 2009]