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Distilled Spirits
Law
CFR 27
Alcohol, Tobacco Products and Firearms
Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
Alcohol
Liquors and Articles from Puerto Rico and the Virgin Islands
Taxpayment of Liquors and Articles in Puerto Rico
Distilled Spirits
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Section
26.77
Subject to tax.
Section
26.78
Application and permit, TTB Form 5110.51.
Section
26.79
Inspection or gauge and computation of tax.
Section
26.79a
Computation of effective tax rate.
Section
26.80
Deferred payment of tax - release of spirits.
Section
26.81
Prepayment of tax and release of spirits.
Section
26.82
Permit to ship.