§ 1.20. Importers.

66 words·~1 min read·/us/cfr/t27/s§ 1.20·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

No person, except pursuant to a basic permit issued under the Act, shall:

(a)Engage in the business of importing into the United States distilled spirits, wine, or malt beverages; or

(b)While so engaged, sell, offer or deliver for sale, contract to sell, or ship, in interstate or foreign commerce, directly or indirectly or through an affiliate, distilled spirits, wine, or malt beverages so imported.

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CFR

§ 27.48
Imported distilled spirits, wines, and beer.
§ 26.200
Taxable status.
§ 27.172
Preparation of records and reporting of information for release of distilled spirits, natural wines, and beer without payment of tax.
§ 26.301
Record of shipment.

Notices
Final rule; Treasury decision
Notices
Notice of proposed rulemaking
Notices
Notice of availability and request for comments

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§ 1.20

Importers.

Fed. Reg.×10

C.F.R.×4

Cites 0Cited by 14 across 2 sources