27 C.F.R. § 26.266

Current through November 30, 2024

Section 26.266 - Tax payment

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).

27 C.F.R. §26.266

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

20 FR 6077, 8/20/1955, as amended by T.D. 7006, 34 FR 2249, 2/15/1969. Redesignated at 40 FR 16835, 4/15/1975, and amended by T.D. ATF-198, 50 FR 8554, 3/1/1985; 89 FR 87943 , 12/6/2024