Statutes, codes, and regulations

Code of Federal Regulations

Title 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMSChapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURYSubchapter A - ALCOHOL

Part 26 - LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS

Subpart M - PROCEDURE AT PORT OF ENTRY FROM THE VIRGIN ISLANDS

Subpart M - PROCEDURE AT PORT OF ENTRY FROM THE VIRGIN ISLANDS

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Section 26.260 - Certificate
Section 26.261 - Action by district director of customs
Section 26.262 - Determination of tax on distilled spirits
Section 26.262a - Computation of effective tax rate
Section 26.263 - Determination of tax on beer
Section 26.264 - Determination of tax on wine
Section 26.265 - Determination of tax on articles
Section 26.266 - Tax payment
Section 26.267 - Payment of tax by electronic fund transfer

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