Code of Federal Regulations · Section

§ 26.44 — Liquor Dealer Registration And Recordkeeping

27 C.F.R. § 26.44

View:

Every person bringing liquors into the United States from Puerto Rico who sells, or offers for sale, such liquors must register and keep records as a wholesale dealer in liquor or as a retail dealer in liquor in accordance with part 31 of this chapter.

27 C.F.R. § 26.43 27 C.F.R. § 26.45

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
Recordkeeping by wholesale dealers
26 U.S.C. § 5121