CFR
- Title 1 - General Provisions
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- Title 3 - The President
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SUBPART E—Taxpayment of Liquors and Articles in Puerto Rico (§26.61 to §26.119)
- 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, TTB 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, TTB 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, TTB Form 5110.51 and/or Form 2900.
- 26.109—Taxpayment.
- 26.110—Release of articles or liquors.
- 26.111—General.
- 26.112—Returns for deferred payment of tax.
- 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.
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