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Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 26 · § 26.266

§ 26.266. Tax payment.

95 words·~1 min read·/us/cfr/t27/s§ 26.266·

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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). \[20 FR 6077, Aug. 20, 1955, as amended by T.D. 7006, 34 FR 2249, Feb. 15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-198, 50 FR 8554, Mar. 1, 1985; T.D. TTB-196, 89 FR 87943, Nov. 6, 2024\]
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  • T.D. 7006
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§ 26.266
Tax payment.
Treas. Dec.T.D. 7006
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