The procedures set forth in 27 CFR part 27, subpart P, apply to the application of Craft Beverage Modernization Act tax benefits for products produced in and imported from the Virgin Islands and entered for consumption subject to tax, except as subpart P would be manifestly incompatible with the intent of the other regulations in this part.
[T.D. TTB-186, 87 FR 58031, Sept. 23, 2022]
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 26.208