Code of Federal Regulations · Section

§ 26.37 — Alcohol And Tobacco Tax And Trade Bureau Officers

27 C.F.R. § 26.37

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Appropriate TTB officers are authorized to collect internal revenue taxes on liquors and articles subject to tax, which are to be shipped to the United States.

27 C.F.R. § 26.36 27 C.F.R. § 26.38

Authorizing Statute

Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Definitions
31 U.S.C. § 9301
Unlawful businesses without permit; application to State agency
27 U.S.C. § 203