Code of Federal Regulations > Title 27 > Chapter I > Part 26 > Subpart E - Subpart E—Taxpayment of Liquors and Articles in Puerto Rico

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

BONDS

§ 26.61 - General.

§ 26.62 - Corporate surety.

§ 26.62a - Filing of powers of attorney.

§ 26.62b - Execution of powers of attorney.

§ 26.63 - Deposit of securities or cash (including cash equivalents) in lieu of corporate surety.

§ 26.64 - Consents of surety.

§ 26.65 - Authority to approve bonds and consents of surety.

§ 26.66 - Bond, TTB Form 5110.50—Distilled spirits.

§ 26.67 - Bond, TTB Form 5120.32—Wine.

§ 26.68 - Bond, TTB Form 5130.16—Beer.

§ 26.68a - Bond account.

§ 26.69 - Strengthening bonds.

§ 26.70 - Superseding bonds and new bonds for previously exempt persons.

§ 26.70a - Notice of approval of bonds.

TERMINATION OF BONDS

§ 26.71 - Termination of bonds.

§ 26.72 - Application of surety for relief from bond.

§ 26.73 - Relief of surety from bond.

§ 26.74 - Release of pledged securities or cash (including cash equivalents).

§ 26.75 - TTB Form 5000.23 PR, Notice of Termination of Bond.

PERMITS REQUIRED

§ 26.76 - Insular permits.

DISTILLED SPIRITS

§ 26.77 - Subject to tax.

§ 26.78 - Application and permit, TTB Form 5110.51.

§ 26.79 - Inspection or gauge and computation of tax.

§ 26.79a - Computation of effective tax rate.

§ 26.80 - Deferred payment of tax—release of spirits.

§ 26.81 - Prepayment of tax and release of spirits.

§ 26.82 - Permit to ship.

PACKAGES OF DISTILLED SPIRITS

§ 26.86 - Authority for shipment.

§ 26.87 - Evidence of taxpayment.

WINE

§ 26.92 - Subject to tax.

§ 26.93 - Application and permit, TTB Form 5100.21.

§ 26.94 - Computation of tax.

§ 26.95 - Deferred payment of tax—release of wine.

§ 26.96 - Prepayment of tax—release of wine.

§ 26.96a - [Reserved]

§ 26.96b - Permit to ship.

§ 26.97 - Marking containers of wine.

BEER

§ 26.101 - Subject to tax.

§ 26.102 - Application and permit, TTB Form 5100.21.

§ 26.103 - Computation of tax.

§ 26.104 - Deferred payment of tax—release of beer.

§ 26.105 - Prepayment of tax—release of beer.

§ 26.105a - Permit to ship.

§ 26.106 - Marking containers of beer.

ARTICLES

§ 26.107 - Taxable status.

§ 26.108 - Application for permit, TTB Form 5110.51 and/or 5100.21.

§ 26.109 - Taxpayment.

§ 26.110 - Release of articles or liquors.

PAYMENT OF TAX BY RETURN

§ 26.111 - General.

§ 26.112 - Returns for deferred payment of tax.

§ 26.112a - Payment of tax by electronic fund transfer.

§ 26.113 - Returns for prepayment of taxes.

PERMIT TO SHIP LIQUORS AND ARTICLES

§ 26.114 - Permit to ship required.

§ 26.115 - Application, TTB Form 5170.7.

§ 26.116 - Issuance of permit, TTB Form 5170.7, and customs inspection.

PROCEDURE AT PORT OF ARRIVAL

§ 26.117 - Action by carrier.

§ 26.118 - Inspection by district director of customs at port of arrival.

§ 26.119 - Disposition of forms by district director of customs.