The chemist of the Treasury of Puerto Rico may take samples of the product to be shipped in order to determine that it is eligible for tax-free status.
authority: 19 U.S.C. 81c;
26 U.S.C. 5001,
5007,
5008,
5010,
5041,
5051,
5061,
5111,
5121,
5122,
5131,
5207,
5232,
5271,
5275,
5301,
5314,
5555,
6001,
6038E,
6065,
6109,
6301,
6302,
6804,
7101,
7102,
7651,
7652,
7805;
27 U.S.C. 203,
205;
31 U.S.C. 9301,
9303,
9304,
9306
source: 20 FR 6077, Aug. 20, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-459, 66 FR 38550, July 25, 2001.
cite as: 27 CFR 26.192