The internal revenue tax on liquors (except spirits transferred under subparts O or Oa of this part) and articles coming into the United States from the Virgin Islands shall be paid to the district director of customs at the port of entry, as provided by customs regulations (19 CFR chapter I).
[20 FR 6077, Aug. 20, 1955, as amended by T.D. 7006, 34 FR 2249, Feb. 15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-198, 50 FR 8554, Mar. 1, 1985; T.D. TTB-196, 89 FR 87943, Nov. 6, 2024]
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 26.266